WASHINGTON — The Internal Revenue Service is auditing $196.94 million of revenue refunding bonds issued by East Baton Rouge, La., sewage commission in 2006.

The audit was disclosed by the issuer on Aug. 22 in the Municipal Securities Rulemaking Board’s online EMMA system. It received notice of the audit on July 9. The IRS said the agency routinely examines municipal debt to determine compliance with federal tax requirements.

“The commission believes the audit is a random audit that does not involve the examination of a specific problem, and the commission is not aware of any concern with the Series 2006A bonds or the 2006B bonds by examination,” the commission said in the notice.

The bonds were issued to refund $12.65 million of public improvement sales tax revenue and refunding bonds issued in 1998, $19.59 million of public improvement sales tax revenue bonds issued in 2011, $99.25 million of public improvement sales tax revenue and refunding bonds issued in 2003 and $24.84 million of public improvement sales tax revenue refunding bonds issued in 2004. The bonds were also issued to finance a portion of the cost of upgrading, rehabilitating, extending and improving the sewer system owned by the commission, bond documents said.

East Baton Rouge created the commission as a political subdivision of Louisiana in 1986 for the purpose of constructing, acquiring, extending and improving three major wastewater treatment plants and collection systems.

Breazeale, Sachse & Wilson, LLP was bond counsel. Merrill Lynch & Co., Citigroup, Morgan Keegan & Co., Jackson Securities, Siebert Brandford Shank & Co., and Stephens Inc. were co-underwriters.

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