RSD’s Movable Property and Employee Termination Issues have Continued for Almost a Decade

A report released Wednesday by Legislative Auditor Daryl Purpera discloses findings related to movable property and employee terminations that have been cited for nine consecutive years.

The audit found that the Recovery School District (RSD) did not maintain and accurately report equipment as required by state regulations, resulting in more than $800,000 in unlocated movable property in 2015. In addition, almost $6.2 million in unlocated items from the previous three years remains missing.

“RSD’s movable property function is hampered by inaccurate and incomplete information included in AMS; the decentralization of movable property at the various custodians (schools) and a lack of accountability and training of custodians for RSD property; RSD personnel not following established movable property policies; and a lack of enforcement of policies by RSD management,” the state auditor’s report said. “Failure to comply with state equipment management regulations increases the risk that assets may be misreported, lost, or stolen.” AMS is the state’s asset management system.


Auditors also noted that in 2015 RSD did not enter employee separation dates into its payroll system in a timely manner for 96 of the district’s employees, potentially resulting in overpayments totaling $5,338 to 16 employees. This was the ninth consecutive year auditors have cited RSD for the untimely input of termination dates.

Additionally, RSD did not have evidence that it reviewed outstanding overpayments noted in exception reports for accuracy or recoupment. RSD said in its response that these issues occurred primarily before the district’s human resource functions were transferred over to the Louisiana Department of Education.