§ 15:14. Accounting system and budget for district; annual audit of books and records; availability of financial reports and information.

The office of director of finance shall maintain an accounting system and annual budget for the district in accordance with the best recognized practices in governmental accounting consisting of the "enterprise fund" system of accounting for airports as described in the publication of the Municipal Finance Officers Association by Joseph M. Cunningham, CPA, entitled "Airport Accounts." The books and records for the district shall be subject to audit annually in the same manner as is provided in the Plan of Government for the audit of departments and agencies of the city-parish. Financial reports and information shall be made readily available to director of aviation and commission as is necessary for the efficient day-to-day operation of the district.

(Parish Code 1962, Title 15, § 5)