Louisiana § RS 48:1103 - Reports and audits
Full text of Louisiana Louisiana Civil Code § RS 48:1103 — Reports and audits, with citation guidance and answers to common questions.
§ RS 48:1103. Reports and audits
On or before the ninetieth day succeeding the end of each fiscal year of the authority, it shall make an annual report of its activities for the preceding fiscal year to the governor of Louisiana. Each such report shall set forth a complete operating and financial statement covering its operations during the year. Copies of such report shall likewise be furnished to such other persons as may be named in the resolution or indenture under or pursuant to which any outstanding bonds of the authority may have been issued. The authority shall cause an audit of its books and accounts to be made at least once each year by certified public accountants at the time and in the manner prescribed in any resolution or indenture under or pursuant to which any outstanding bonds of the authority may have been issued, and, otherwise, as the authority may by resolution prescribe and the cost thereof shall be deemed part of the cost of the operation of its facilities; provided, however, that during the period of construction of any bridge or ferry the cost of such audit and of the preparation of the annual report herein provided for, may be deemed a part of the construction cost.
Acts 1958, No. 526, §13.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 48:1103
What does Louisiana Civil Code § RS 48:1103 cover?
Section RS 48:1103 ("Reports and audits") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 48:1103?
A common citation format is "Louisiana Civil Code § RS 48:1103" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 48:1103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.