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A.  The following persons shall be required to complete one hour of financial training which shall include but not be limited to training on financial reporting and the prevention of fraudulent practices:

(1)  Each member of the board of commissioners as provided for in La. Rev. Stat. 15:1094.1, 1095.1, 1096.1, 1097.1, 1105.1, and 1107.1.

(2)  Each member of the board of directors as provided for in La. Rev. Stat. 15:1106.1.

(3)  The parish president or the parish financial director of each parish with governing authority and each participating parish as defined in La. Rev. Stat. 15:1098.2 and 1099.2.

(4)  The regional juvenile facility director.

B.  Training sessions required pursuant to the provisions of this Section shall be conducted annually by the legislative auditor, or by an independent licensed certified public accountant designated by the legislative auditor, at the cost of the board of commissioners, board of directors, or parishes provided in Paragraphs (A)(1) through (A)(4) of this Section.

Acts 2011, No. 178, §1.