La. Stat. tit. 37 § 15
The governor shall have prepared and shall submit to the legislature at its regular sessions annual reports on the operations and finances of the department and such other reports as the legislature prescribes or as the governor desires to submit.
The director shall make an annual report to the governor within sixty days after the close of each fiscal year, and special reports as required by the governor, concerning the work under his charge, with his observations and recommendations thereon and statistics pertinent thereto. The governor shall transmit these to the legislature at the next regular session with such comments as he wishes to make.
All annual reports shall observe the fiscal year of the state as the reporting year.
La. R.S. § 37:15