Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

March 20, 2017

Nearly $22,000 Missing from a Ouachita Parish Middle School's Bank Account

An examination of West Ridge Middle School’s (WRMS) records showed that nearly $22,000 that should have been deposited into the school’s student activity bank account could not be accounted for, the Legislative Auditor said in a report released today.

The examination was conducted in response to a request from the Ouachita Parish Sheriff’s Office.

Auditors found that, between October 2013 and October 2014, $11,600 collected from eighth-grade honor students for a trip to Walt Disney World was not deposited into the school’s student activity bank account. WRMS teacher and trip sponsor Jodie Dean was responsible for collecting the money.

In addition, auditors found that student activity payments totaling $10,301 were received but not deposited into the student activity fund bank account between May 2014 and May 2015. Stacey Rogers, the WRMS bookkeeper at the time, was responsible for receiving, recording, processing, and/or depositing all of the missing funds. In some cases, records show the bookkeeper gave a receipt to a faculty sponsor for a greater amount than the receipt in the school’s records.

Both women have denied taking any of the missing money.

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