Louisiana Revised Statute (R.S.) 18:441 establishes the criteria for recognition of a political party in the state of Louisiana. R.S. 18:442 provides that each recognized political party shall be controlled and directed by a central committee on the state level; and an executive committee on the parish level.

R.S 18:447
and 464 allow these state and parish committees to collect various sources of revenues (such as donations and qualifying fees) for their operations; and requires that the receipt and expenditure of these funds be reported annually to the Louisiana Legislative Auditor (LLA).

Pursuant to R.S. 18:464 (F), LLA has developed financial statement forms that the state and parish committees may use to report their financial activity to LLA. These financial statement forms are available on LLA’s website. Alternatively, any of the state or parish committees may provide audited financial statements to LLA if they choose.

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