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Terms Used In Louisiana Revised Statutes 42:810

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • office: means the Office of Group Benefits created in this Section. See Louisiana Revised Statutes 42:801

The office shall have the accounts of the program audited annually by the legislative auditor or a certified public accountant as described by La. Rev. Stat. 24:513 and shall furnish, as of the end of each fiscal year, a report showing a statement of revenue and expenditures for the preceding year, and a balance sheet showing the financial condition of the program at the end of the fiscal year.  It shall also publish a synopsis of the report.

Acts 2001, No. 1178, §5, eff. June 29, 2001.