New Orleans Levee Board-
Resonsibility was divided. There are several Times-Picayune articles.
Some of this is compiled in Wikipedia- summation:
"Investigations after the disaster revealed that the levee and floodwall system was apparently mis-designed by the Army Corps of Engineers, and that the inspections by the board were perfunctory at best."
Remember that the waterway of the Mississippi and the ship canals are under the jurisdiction of the federal government, not the parish boards.

The Orleans Levee Board did not have regular government funding or oversight.
Revenues were generated from the Lakefront Airport, a casino, leases, fees from marinas, and taxes. Some income came from investments. Without integration with other parishes, oversight of spending is poor.
The Orleans Board could act only for Orleans Parish; metropolitan N. O. extends beyond these limits. There was no coordination with other boards.
This time, Jefferson Parish is the subject of particular worry with regard to Gustav because construction is incomplete.
Now there are two new boards, one for the east bank, one for the west bank. The boards of parishes have been consolidated; the Orleans Board dissolved in 2007. It remains to be seen how these two boards will function.

In the Times-Picayune today, it is reported that conditions are critical on the west bank of Jefferson Parish, where an incomplete flood defense system leaves residents vulnerable to a surge like that generated during Katrina.

Elsewhere, the Orleans Levee District was stacking sandbags atop a low levee adjacent to the 17th Street Canal, the levee below its design elevation, and had asked for National Guard help from the state. During Katrina, the walls of the 17th Street Canal were inadequate. I don't know if the Corps of Engineers has completed work.

Bags have been placed along "particularly vulnerable" stretches of the Industrial Canal Floodwall, where construction is incomplete.

St. Bernard Parish is being sandbagged; it was flooded by Katrina's surge and if Gustav follows a similar path, could be flooded again.

Trucks and National Guard personnel have been promised by the State;
the parishes do not have sufficient equipment or manpower to deal with a strong hurricane.