- A. A fiscal system shall be established to record all income and expenditures in accordance with commonly accepted professional accounting practice.
- B. An annual budget shall be prepared which projects the operating needs of the institution.
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 15:1204 and R.S. 15:1207.
Historical Note
HISTORICAL NOTE: Promulgated by the Office of the Governor, Commission on Law Enforcement and Administration of Criminal Justice, LR 6:598 (October 1980).