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La. Rev. Stat. § 11:3048

Records and accounts

Louisiana · Louisiana Revised Statutes Title 11 — Consolidated Public Retirement · Status: effective

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La. Rev. Stat. § 11:3048, Records and accounts, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2674861
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A. Proper and adequate records and accounts shall be established and maintained which will give full effect to the requirements of this Part. An annual audit of the books, accounts and records of the system shall be made by a certified public accountant selected by the board. B. An annual report shall be prepared as of the close of each fiscal year for submission to the City Commission Council, showing the assets and liabilities of the system at the end of such year and the income and expenditures for the year, including detailed schedules on purchases and sales of investments, a statement of securities owned by the system and other data pertinent to the operations of the system. A synopsis of such report shall be prepared for distribution among the members of the system. C. The Board shall from time to time establish rules and regulations implementing the provisions hereof, for the proper administration of the system and for the transaction of its business, consistent with the provisions of this Part. Designated from Acts 1952, No. 184, §18, by Acts 1991, No. 74, §3, eff. June 25, 1991.