Louisiana Revised Statutes Tit. 48, § 288. Audit requirements

A. Any consulting firm doing business with the department shall maintain accounting records which segregate job costs as prescribed by the department's audit section. Negotiated contracts may require a pre-award audit. Post audits may also be required. Pre-determined fee contracts may be audited during the course of the contract, or within three years of final contract payment.

B. Any consultants doing business with the department shall be required to submit to the department audit assurance as set forth in the “Consultant Contract Services Manual”, except that consultants doing business with the Louisiana Transportation Research Center shall comply with its “Manual of Research Procedures.” Guidance may also be obtained from the audit section of the department.

C. Contracts entered into with the department may specify a manpower relationship which the consultant will be expected to maintain. For engineering contracts, this relationship shall be based on the total of the estimated engineering, supervision, and principal man-hours expressed as a percentage of the total estimated man-hours in all salary classifications. The department shall monitor this relationship by means of the consultant's progress schedules, invoices, or audits.