Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

September 14, 2015

Harahan Health Insurance, Contractors’ Payments and Missing Public Records Questioned

The City of Harahan improperly paid $58,404 in health and life insurance premiums for City council members who were not considered full-time employees and $19,238 in health insurance premiums for 11 City employees for months after those employees left their jobs. The City also paid contract inspectors $45,300 for work that was not invoiced and $9,120 in fuel reimbursements for which the inspectors did not submit any mileage reports.

These are some of the findings raised in an investigative audit requested by current Harahan Mayor Tina Miceli and released Monday by Legislative Auditor Daryl Purpera.

The audit focuses on the years leading up to June 30, 2015. For much of that time, 20-year public official Provino “Vinny” Mosca served as Harahan’s mayor. Both Mosca’s and Miceli’s responses to the audit findings are included in the audit.

Auditors noted that for the 20 years leading up to June 2015, the City failed to collect $163,475 in delinquent property taxes and interest on 333 properties. The audit notes this is a violation of Louisiana statutes requiring the City to seize, advertise and sell tax sale title to property on which delinquent taxes are due on or before May 1 of the year following the year in which taxes are assessed, or as soon thereafter as possible.

The state auditor also noted several violations of state law, including the Local Government Budget Act and the Public Records Law. The audit found that many City contracts were outdated (one was most recently signed in 1997), a City ordinance was not followed, and City employee pay raises were undocumented.

During their review, auditors also found that details regarding employee pay raises were not properly recorded or maintained in personnel files because, according to Mosca, he gave those pay raise directives verbally. Mosca further told auditors that he did not create any City budget for the City’s fiscal year January 1 through Dec. 31, 2015 before he left office on Dec. 31, 2014 because he thought it best to let the new mayor do this. This resulted in Harahan adopting its 2015 budget halfway through the fiscal year – on June 24, 2015.

For more information contact:

Legislative Auditor
225.339.3800



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