La. Navigation and Shipping § 34:3481
The state monies distributed to the governmental entity and the local matching funds shall be audited by the legislative auditor or a certified public accountant at least biennially pursuant to R.S. 24:513(A) and shall issue and distribute all audit reports pursuant to R.S. 24:516(A). To the extent that funds available to the legislative auditor permit, the audits of each recipient governmental entity of the use of the monies shall include an investigation of any failure to comply with the recommendations for planning, design, and construction adopted by the office. The recipient governmental entity shall certify annually to the legislative auditor that the funds made available under this Chapter have been expended in accordance with the standards established by law.
La. Navigation and Shipping § 34:3481