Louisiana § RS 48:758 - Audit of distribution to the parishes
Full text of Louisiana Louisiana Civil Code § RS 48:758 — Audit of distribution to the parishes, with citation guidance and answers to common questions.
§ RS 48:758. Audit of distribution to the parishes
A. The monies distributed to the parish governing authorities from the Parish Transportation Fund shall be audited by the legislative auditor at least biennially. The scope of the audit shall include certification of legal compliance with the statutory requirements set forth in Part VII of Chapter 2 of Title 48 of the Louisiana Revised Statutes of 1950, including but not limited to the requirements comprising the system of road administration adopted under the provisions of R.S. 48:755 as well as any failures to observe the parish roads standards established by the department.
B. In lieu of audits of parish governing authorities receiving monies from the Parish Transportation Fund by the legislative auditor, the legislative auditor may, at his discretion, accept the audit prepared by a certified public accountant under the authority and terms set forth in R.S. 24:513.
C. The parish governing authority shall certify annually to the legislative auditor, or, where applicable, the certified public accountant, that the funds made available under this Part have been expended in accordance with the standards established by law. In the event the parish governing authority does not expend the funds distributed to it from the Parish Transportation Fund during a given year, it shall certify annually to the legislative auditor, or, where applicable, the certified public accountant that it is in compliance with the statutory provisions of Part VII of Chapter 2 of Title 48 of the Louisiana Revised Statutes of 1950, including but not limited to the requirements comprising the system of road administration adopted under the provisions of R.S. 48:755.
Acts 1990, No. 221, §1; Acts 2006, No. 11, §5.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 48:758
What does Louisiana Civil Code § RS 48:758 cover?
Section RS 48:758 ("Audit of distribution to the parishes") 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 48:758?
A common citation format is "Louisiana Civil Code § RS 48:758" (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 48:758 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.