La. Stat. tit. 33 § 463
Current with operative changes from the 2024 Third Special Legislative Session
The mayor and board of aldermen shall produce an annual financial statement of the municipality in accordance with generally accepted accounting principles. The minutes of the board shall acknowledge that the financial statements have been produced and are available for public inspection. A copy of the annual financial statement shall be transmitted to the legislative auditor within six months of the close of the fiscal year.
La. R.S. § 33:463