La. Roads, Bridges and Ferries § 48:1103
On or before the ninetieth day succeeding the end of each fiscal year of the authority, it shall make an annual report of its activities for the preceding fiscal year to the governor of Louisiana. Each such report shall set forth a complete operating and financial statement covering its operations during the year. Copies of such report shall likewise be furnished to such other persons as may be named in the resolution or indenture under or pursuant to which any outstanding bonds of the authority may have been issued. The authority shall cause an audit of its books and accounts to be made at least once each year by certified public accountants at the time and in the manner prescribed in any resolution or indenture under or pursuant to which any outstanding bonds of the authority may have been issued, and, otherwise, as the authority may by resolution prescribe and the cost thereof shall be deemed part of the cost of the operation of its facilities; provided, however, that during the period of construction of any bridge or ferry the cost of such audit and of the preparation of the annual report herein provided for, may be deemed a part of the construction cost.
La. Roads, Bridges and Ferries § 48:1103