Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

April 25, 2016

Improper Holiday Observance, Municipal Classification Found in Grand Coteau

An examination of Town records in Grand Coteau uncovered operational concerns, the Legislative Auditor said today.

Investigative auditors found that Town Hall was closed on February 15, 2016, in observance of Presidents Day, although Presidents Day is not an official Town holiday according to an ordinance adopted in 2008 by the Board of Aldermen. In order to observe Presidents Day, the Town would need to revise its ordinance or have the Board formally approve holidays not listed in the ordinance, the state auditor said.

In addition, the Town is improperly classified under state law because the 2010 federal census shows the Town has fewer than 1,000 residents. The report says state law provides that municipalities with 1,000 or fewer residents should be classified as villages and that the Board is required to adopt a resolution requesting the governor change its classification to a village based on the Town’s current population.

If the Town contends that the 2010 federal census is incorrect and that the Town’s population currently exceeds 1,000 citizens, the Board of Aldermen should pass a resolution to take its own census to establish the number of citizens. If Grand Coteau changes its classification from a town to a village, its Board of Aldermen would be reduced from five members to three.

The Town’s records also were so disorganized that auditors could not find some items.

For more information contact:

Legislative Auditor
225.339.3800



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Office of the Louisiana Legislative Auditor | www.LLA.La.gov