Louisiana Revised Statutes Tit. 38, § 402. Appropriation of funds raised for levee purposes

A. Any levee board or levee and drainage board with the approval of the office of engineering may appropriate any funds raised under the provisions of R.S. 38:401 or any funds now on deposit in the state treasury heretofore raised for the purpose of levee work to be done jointly with the Mississippi River Commission under the terms of the Act of Congress approved on the first day of March, 1917.  1 Upon the filing with the state auditor and treasurer of the resolution of the levee board or levee and drainage board setting forth the appropriation, the amount indicated shall remain in the state treasury in a fund for this purpose to be untouched for any purpose, subject to being paid out upon the warrant of the Mississippi River Commission according to any method it may adopt. The appropriation may be withdrawn from the state treasury upon the warrant of the president of any levee board or levee and drainage board countersigned by the secretary and approved by the office of engineering, with the levee board or levee and drainage board's resolution attached thereto, and disposed of as the Mississippi River Commission shall deem proper. If the funds are to be deposited in any state or federal depository, evidence of that fact shall be delivered to the state treasurer within ten days from the time of the withdrawal of the fund from the state treasury.

B. Within ninety days after the completion of the work for which the appropriation was made or as soon thereafter as possible, there shall be deposited with the state treasurer by the president of the levee board or levee and drainage board evidences of the expenditure upon the work. The auditor and treasurer shall approve and honor all warrants presented according to the authority herein granted. In making any appropriation authorized hereunder, no board shall impair the security of any existing obligation or deplete any fund already pledged.