Louisiana § RS 48:76 - Regulation and control of annual budget
Full text of Louisiana Louisiana Civil Code § RS 48:76 — Regulation and control of annual budget, with citation guidance and answers to common questions.
§ RS 48:76. Regulation and control of annual budget
A. Repealed by Acts 1997, No. 1403, §4, eff. July 1, 1997.
B. The budgetary and fiscal operations of the Department of Transportation and Development shall be under the control and supervision of and subject to review by the legislative budget committee and the commissioner of administration to the same extent and in the same manner and under the same conditions as now or hereafter may be provided by law for the control, supervision, and review of the fiscal and budgetary operations of the other budget units of the state.
C. The accounting procedures or system of accounting to be used by the Department of Transportation and Development, except as otherwise may be required by the Federal Highway Administration of the United States Department of Transportation, insofar as practical shall conform to and comply with the uniform accounting system prescribed and installed by the commissioner of administration, under the authority of the governor, as authorized to be prescribed and installed by the provisions of R.S. 39:91.
D. It is the intent and purpose of the provisions of this Section to require that the annual budget of the Department of Transportation and Development and the financial and budgetary functions and operations thereof shall be governed by and be subject to the same conditions and provisions of law that are now or hereafter may be applicable to the budgets and the budgetary and fiscal functions and operations of the other budget units of the state. It therefore is hereby specifically provided and declared that the Department of Transportation and Development is classified as a budget unit, as the term is defined and referred to in Paragraph 7 of Section 2 of Title 39 of the Louisiana Revised Statutes of 1950 and, as such, shall be subject to all of the provisions of Title 39 and any and all other laws, relating or applicable to such budget units.
Added by Acts 1975, No. 48, §1. Amended by Acts 1977, No. 291, §1; Acts 1997, No. 1403, §4, eff. July 1, 1997; Acts 2025, No. 380, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 48:76
What does Louisiana Civil Code § RS 48:76 cover?
Section RS 48:76 ("Regulation and control of annual budget") 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 48:76?
A common citation format is "Louisiana Civil Code § RS 48:76" (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 48:76 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.