La. Public Officers and Employees § 42:283
All parish sheriffs, clerks of court, assessors, coroners, registrars of voters, boards of health, boards of equalization, and all district levee boards, boards of commissioners of drainage districts for the state, parish of Orleans excepted, shall furnish annually to the governing authority and clerk of court of their respective parishes, a written itemized report showing the expenditures made by their respective offices, boards, or commissions, whether made out of the salary or expense funds of said offices or members of their respective commissions or boards, or otherwise.
Any office, board, or commission required by this Section to make reports and which functions or exercises control in more than one parish, must make its reports to the governing authority and clerk of court of each parish wherein it functions or exercises control.
La. Public Officers and Employees § 42:283