La. Stat. tit. 46 § 52
The secretary, as the executive and administrative officer of the department, shall faithfully conduct and discharge all administrative and executive functions in the carrying out of this Chapter.
The secretary shall submit to the legislature an annual financial statement accounting for all funds appropriated for the department, for the purposes of this Chapter and for public welfare purposes, for the specific purposes for which they are appropriated and also a financial statement accounting for all federal funds allotted to the state by the federal government for the purposes of the department. He shall publish annually a full report of the operations and administration of the department under the provisions of this Chapter and for other public welfare purposes together with recommendations and suggestions, and these reports shall be submitted to the governor.
La. R.S. § 46:52