· Any district, board or commission created by a Parish governing authority (R.S. 39:1302(3)(a));

· Any board or commission created by a municipal governing authority (R.S. 39:1302(3)(b)); and

· Political subdivisions of the State not included with the State’s Comprehensive Annual Financial Reports(CAFR) (R.S. 39:1302(3)(i)).
Therefore, any port commission created by a parish or municipal governing authority, and any port commission otherwise created by statute which is not reported in the State’s CAFR, shall be considered a political subdivision and subject to the requirements of the LGBA.