La. Roads, Bridges and Ferries § 48:880
Except as is otherwise provided in this Sub-part, the governing authority of the parish may provide by resolution or by trust indenture for the payment of the proceeds of the sale of the bonds and the revenues of the bridges to an officer, board, or depository named by it for the custody thereof. The parish shall provide for the method of disbursement thereof, with such safeguards and restrictions as it determines.
Any bank or trust company incorporated under the laws of this state may act as depository of the proceeds of the bonds or revenues of the bridges or of other moneys pertaining thereto. They may furnish such indemnifying bonds or pledge securities as required by the governing authority of the parish.
La. Roads, Bridges and Ferries § 48:880