La. Rev. Stat. § 39:324
Inventory of property
Louisiana · Louisiana Revised Statutes Title 39 — Public Finance · Status: effective
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- La. Rev. Stat. § 39:324, Inventory of property, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2724848
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Full text
A. Each property manager shall make a complete physical inventory of the property of his agency once each fiscal year. The agency shall establish and maintain a master file of the agency inventory of movable property. The master file shall contain the following information:
(1) A description of the property.
(2) The manufacturer's serial number, if any.
(3) The description and location of the identification mark.
(4) The original cost of the property.
(5) The principal place where the property is housed, garaged, stored, or used.
B. The property manager shall keep the property master file updated by submitting to the commissioner of administration monthly all property transactions. The commissioner will furnish the agency a printout of these transactions, which will be maintained according to the retention schedule of records.