Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

January 26, 2015

Lincoln Parish School Board

Two employees of the Lincoln Parish School Board have been fired for “clocking in and out for each other,” according to an audit released Monday by Legislative Auditor Daryl Purpera.

The names of the two former employees were not given in a management letter included in the report.

The audit was performed by the Monroe accounting firm of Allen, Green and Williamson, LLP, for the school board’s fiscal year that ended June 30, 2014. Auditors said the finding resulted from the school board’s internal review of employee timecards.

Once aware of the practice, the report for the state auditor said, the school board fired the two and notified its contract auditor, the Legislative Auditor’s office and the district attorney’s office.

The report did not say how long the two engaged in the practice, how many hours they clocked in for one another or how much the practice may have cost the school board.

In their response to the findings, school board officials said they will “continue to monitor” internal controls to make sure they are adequate “and we will make changes when necessary.”

LPSB 2014 Release.pdf

For more information contact:
Daryl G. Purpera, CPA, CFE
Legislative Auditor
225.339.3800



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