Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

June 8, 2015

$39,239 in Checks Payable to St. Bernard Parish Government, Recreational District, Inc. Was Deposited into Employee’s Bank Account

One hundred sixty-eight checks from St. Bernard Recreation Complex, Inc. totaling $39,239 were deposited into the personal bank account of the corporation’s former officer manager Rachel Turnage between April 2012 and June 2014, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.

The checks were payable to St. Bernard Parish Government or St. Bernard Recreation Complex, Inc.

Auditors also found that eight unearned, unauthorized checks totaling $19,000 from the corporation’s bank account payable to Ms. Turnage or St. Bernard Hurricanes, children’s sports teams coached by Ms. Turnage and her husband, were cashed or deposited into Ms. Turnage’s personal bank accounts between August and December 2013. The accounting records for these checks were altered or deleted from the accounting system by Ms. Turnage’s username.

From January 2012 to July 2014, $22,503 in cash was collected by the corporation but not deposited into the parish government’s bank account. For the same period, $26,892 in cash was deposited to Ms. Turnage and her husband’s bank accounts, the state auditor’s report said.

The corporation, now defunct, rented the Val Reiss and Hannan facilities to the public to raise funds. It also generated revenue by operating concession stands and selling alcohol at certain events. The audit stated that “parish employees reviewing the registration records found discrepancies between checks collected and deposited and contacted the Louisiana Legislative Auditor.”

Auditors also noted that the corporation failed to get the required audit of its financial records for the 2012, 2013, and 2014 fiscal years.

Copies of this report have been delivered to the District Attorney for the 34th Judicial District of Louisiana, Attorney General for the State of Louisiana, and the United States Attorney for the Eastern District of Louisiana.

For more information contact:

Legislative Auditor
225.339.3800



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