RS 11:173     

§173.  Audit reports; certified public accountants

A.  This Section shall be applicable to the following public retirement systems:

(1)  Louisiana State Employees' Retirement System.

(2)  Louisiana State Police Retirement System.

(3)  Louisiana School Employees' Retirement System.

(4)  Teachers' Retirement System of Louisiana.

(5)  Assessors' Retirement Fund.

(6)  Clerks' of Court Retirement and Relief Fund.

(7)  District Attorneys' Retirement System.

(8)  Municipal Employees' Retirement System of Louisiana.

 (9)  Parochial Employees' Retirement System of Louisiana.

(10)  Registrar of Voters Employees' Retirement System.

(11)  Sheriffs' Pension and Relief Fund.

(12)  Municipal Police Employees' Retirement System.

(13)  Firefighters' Retirement System.

B.  The board of trustees of each of the retirement systems enumerated in Subsection A shall have an annual audit of the system performed by a certified public accountant at the expense of the system or performed in accordance with R.S. 24:513.  A copy of the report shall be forwarded to the chairman of the House Committee on Retirement and the chairman of the Senate Committee on Retirement.

Added by Acts 1983, No. 139, §1.  Acts 1988, No. 483, §2; Redesignated from R.S. 42:698.2 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 2012, No. 227, §1.