Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

November 4, 2013

East Baton Rouge Recreation and Park Commission (BREC)

The East Baton Rouge Recreation and Park Commission (BREC) management identified two separate instances where employees allegedly stole approximately $8,000 during 2012, according to an audit of the agency released Monday by Legislative Auditor Daryl Purpera’s office.

The audit, conducted by the accounting firm of Postlethwaite and Netterville, APAC, said BREC’s internal control procedures helped identify the two instances “in which employees were alleged to have stolen public funds at separate recreation centers.” The locations of the centers and the employees were not identified in the audit.

The audit said the two employees involved have been fired and the incidents were reported to the police.

The audit recommended that BREC’s procedures and internal controls over the collection, custody and recording of cash receipts at the recreation centers be reviewed and updated to minimize future theft or fraud. BREC agreed and said it is also adding training materials for managers and internal auditing procedures are being developed to strengthen controls already in place.

BREC pays union wages to the employees as well as contributes to union-sponsored pension funds, but does not have a written contract between the parties. Auditors recommended that BREC and the two unions have signed contracts in place to “clarify the responsibilities of each party.”

Auditors recommended that BREC develop a procedure to ensure that all donated assets are properly recorded. The audit said that at least one asset donated in 2012 was not recorded and a second one that was “disposed of during 2012 was not recorded in the year of donation.”

BREC release.pdf

For more information contact:

Legislative Auditor
225.339.3800



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