LAC 10:XV.1709. General Provisions

A. Books and Records 1. A LCDFI shall make and keep its records in conformity with Generally Accepted Accounting Principles. 2. A LCDFI shall make and keep all of its records at its main office as identified in its application for certification or at some other location authorized by prior written approval of the commissioner. 3. All books and records of a LCDFI shall be retained for a period of at least three years following decertification of the LCDFI in accordance with R.S. 51:3088.