Release DateTitle
10/09/2017LDH Failed to Monitor $150 Million in Medicaid Claims to Determine if Services Provided, Payments Made Were Proper
A review of the Louisiana Department of Health's (LDH) monitoring process for Medicaid T1015 claims paid to the state's rural health clinics and federally-qualified health centers found that LDH staff failed to monitor $150 million in these claims since the implementation of managed care in 2012.
10/09/2017Department of Education's Monitoring Process for Charter Schools Could Be Improved
Auditors who evaluated the Department of Education's use of the Charter School Performance Compact (CSPC) to monitor charter schools found areas that could be improved. Auditors found that the Department's monitoring process weighted critical and non-critical violations equally, making a charter school with critical violations likely to be rated the same as schools with non-critical violations.
10/02/2017Act 774 Requirements Result in Enhanced Oversight for 74 St. Tammany Governmental Entities
Seventy-four St. Tammany Parish governmental entities required additional audit procedures under the provisions of Act 774. The most common deficiencies identified in the additional audit procedures were a lack of written policies and control procedures, a lack of documentation for credit card purchases, and a lack of written supervisory review or approval of documents.
10/02/2017Non-Flood Protection Asset Management Authority Failed to Collect $621,926 in Boat Slip Fees
Investigative auditors examining the Non-Flood Protection Asset Management Authority's records found that the Authority failed to collect $621,926 in boat slip rental fees as of January 31, 2017. The uncollected fees could be considered a loan to boat slip renters, which would be a violation of the state Constitution.
09/25/2017Nunez Community College Lacking in Controls Related to Payroll, Banking, Purchasing, Tuition
Auditors evaluating Elaine P. Nunez Community College's internal financial systems found problems varying from improper retroactive pay raises to inadequate controls over payroll records and bank accounts to non-compliance with state purchasing regulations.
09/25/2017Follow-up Audit Finds St. Tammany Recreation District Did Not Make Recommended Changes
Officials with St. Tammany Parish Recreation District No. 4 did not implement numerous recommendations made in a September 2016 LLA report that investigated unusual transactions and examined the District's internal financial and operational controls. While District officials did set up better controls over credit cards and were able to provide a copy of the budget, auditors found problems still exist in several areas.
09/11/2017State Made $4.2 Million in Improper Payments for Laboratory Services for Medicaid Recipients
Auditors evaluating Medicaid claims for laboratory services found approximately $4.2 million in improper payments that violated certification rules for laboratory services or involved invalid laboratory procedure codes, the Legislative Auditor said in a report released today.
09/01/2017Legislative Auditor to Offer Local Government Training in Baton Rouge
Local government officials and their staffs can improve their knowledge of internal control, accounting, and financial reporting at a two-day training session in Baton Rouge sponsored by the Legislative Auditor. The training, which is built around a series of classes, will be held September 27-28, 2017.
08/28/2017Washington Parish Reservoir Project Continues to Face Delays
The commission that oversees the Washington Parish Reservoir District has spent more than $3 million on the reservoir project but still has not obtained the necessary permit to begin construction or acquired land rights. The commission has been working to obtain the necessary permits since 2006. Total project costs were estimated 10 years ago at between $27 million and $29 million, not including any environmental mitigation or land acquisition costs.
08/28/2017Audit Finds Corrections Services Failed to Follow State Bid Law with Renovation Project
Auditors evaluating the Department of Public Safety and Corrections found that Corrections Services did not comply with the state's public bid law for a renovation project involving a building next to its headquarters. In addition, Corrections officials relied on an executive order from the Jindal administration that improperly authorized the use of inmate labor on the renovation project.
08/14/2017High Caseloads, Staff Turnover Hamper DCFS' Ability to Operate Foster Care Program
Auditors examining the Department of Children and Family Services' oversight of its Foster Care Program found that the Department struggles with high caseloads and staff turnover, which affects employees' ability to ensure the safety and well-being of children in foster care.
08/03/2017Legislative Auditor to Offer Local Government Training in Alexandria
Local government officials and their staffs can improve their knowledge of internal control, accounting, and financial reporting at a two-day training session in Alexandria sponsored by the Legislative Auditor. The training, which is built around a series of classes, will be held August 23-24, 2017, and also will provide information on legal issues that local government officials and their staff members encounter.
07/24/2017Atchafalaya Basin Program Needs to Strengthen Its Administration of Water Management Projects
Officials with the Atchafalaya Basin Program need to strengthen their administration of water management projects within the basin, the Legislative Auditor said in a report released today.
07/17/2017LLA Unveils Redesigned Website
The Legislative Auditor's office has redesigned its website with a streamlined focus on specific user communities.
07/17/2017$3.8 Million in Possible Improper Payments Made for Medicaid HCBS Programs
The Louisiana Department of Health has improved its processes for preventing, detecting, and recovering improper payments in the Medicaid Home and Community-Based Services Programs, but it could do more. Auditors also identified new issues with service monitoring visits and ineligible workers that could put service recipients at risk.
07/10/2017Ferriday Officials Improperly Paid Out Staff Bonuses, Failed to Follow Required Budgeting Practices
An investigation by the Legislative Auditor's office found that the Town of Ferriday improperly paid bonuses to employees, failed to follow some of the provisions of the Local Government Budget Act, and did not formally establish the salaries of municipal officers.
06/12/2017$54,957 in Wildlife and Fisheries' Equipment for BP Tissue Sampling Program Missing
Auditors were unable to find $54,957 in fishing and other sports equipment the Louisiana Department of Wildlife and Fisheries bought for the British Petroleum Tissue Sampling Program because the Department no longer has the equipment, the Legislative Auditor said in a report released today.
06/12/2017Northwest Louisiana Human Services District Not Collecting All the Revenue Due from Its Clients
The Northwest Louisiana Human Services District did not collect all of the self-generated revenue it earned for services provided to its clients. Auditors found that the District did not consistently bill Medicaid, Medicare, and private insurance companies in accordance with the insurers’ contract terms. As a result, it did not collect all the money it was owed for services.
06/12/2017Audits: Changes in Tax Commission Procedures Might Increase State, Local Revenue
Two reports issued by the Legislative Auditor's office today conclude that if the Louisiana Tax Commission made some changes in its policies and procedures, it could potentially increase the amount of revenue collected by state and local governments.
05/22/2017Jeanerette's Improper Utility System Management Contributed to Unreliable Financial Information
Jeanerette officials have not managed the City's water utility system properly, which has helped contribute to the incompleteness, inaccuracy. In reviewing the City's audited financial statements from fiscal years 2012, 2013, and 2014, auditors found that the utility system suffered substantial losses. However, no audited financial statements were available for fiscal years 2015 and 2016, nor was the utility fund bank account reconciled properly. As a result, auditors could not determine the utility system's current financial status.
05/15/2017Audit Raises Questions about Overtime Pay to Opelousas Mayor, Payments to Three City Attorneys
The Mayor of Opelousas received overtime pay in 2016 that pushed his salary above the amount set by the City Council, which could be a violation of state law. Auditors found that the Mayor received $12,973 in overtime pay, along with his annual salary of $76,875. However, state law requires the City Council to determine the Mayor’s salary through a City ordinance, including any provisions for overtime pay. The Opelousas ordinance did not have any such provision.
05/08/2017Audit Finds EBR Council on Aging Used Public Resources To Support Political Action Committee
The East Baton Rouge Council on Aging used public resources – including money, staff time, and the Council’s nonprofit postage permit – to operate a political action committee supporting a tax proposition on the November 2016 ballot. In addition, the Council received $12,585 in disaster-related overtime salary reimbursements that it could be required to repay and was unable to provide adequate documentation for several credit card charges.
05/01/2017Tax Credit Could Be Cut or Ended If Wireless Providers, Landline Phone Companies Taxed the Same
If Louisiana were to tax wireless service providers and landline telephone companies the same way, it could reduce or eliminate the Telephone Company Ad Valorem Tax Credit, the Legislative Auditor said in a report released today. Auditors who examined the tax credit found that it cost the state approximately $57.5 million between fiscal year 2014 and fiscal year 2016 and is projected to cost about $22.9 million in fiscal year 2017 and $23.4 million in fiscal 2018.
04/03/2017$228,750 in Stipends Given to Pointe Coupee School Employees May Violate Constitution
The Pointe Coupee School Board approved $228,750 in one-time stipends for full-time employees, which could be a violation of the state Constitution. The stipends, which were $750 for certified employees and $500 for support staff, were distributed in January 2017.
04/03/2017Department of Health Paid Out about $1.4 Million in Erroneous Duplicate Medicaid Claims Payments
The Louisiana Department of Health made approximately $2.8 million in duplicate Medicaid claims payments between January 2011 and October 2016. Erroneous payments probably make up about half of that amount, or $1.4 million, auditors said in the report.
03/27/2017Additional Audit Procedures Expected To Provide More Transparency, Greater Accountability
The Legislative Auditor has expanded the focus of audits for local governmental entities to include the evaluation of financial areas more prone to fraud, waste, and abuse. To achieve that goal, the auditor issued a set of statewide agreed-upon procedures last month that represent the minimum level of additional work to be performed during these local audits.
03/27/2017Delays in Approvals for Some Water Rate Changes, Governmental Systems Not Charging Enough
The Louisiana Public Service Commission does not always approve requests for water rate changes in a timely manner, while a significant number of the state’s governmental water systems spend more than they collect in revenue.
03/27/2017Almost $6.4 Million in Medicaid Dental Payments Violated State's Program Rules
An evaluation of the state’s Medicaid dental program for recipients under 21 years old found that approximately $6.4 million in claims payments made between July 1, 2012, and June 30, 2016, violated program rules.
03/24/2017Single Audit Report for 2016
The Single Audit recaps in one report many findings related to federal programs, most of which have been previously reported by the auditor. Federal law requires the state to compile the Single Audit every year. Officials use the information to monitor whether the state has complied – or not – with the requirements of federal assistance programs.
03/20/2017Nearly $22,000 Missing from a Ouachita Parish Middle School's Bank Account
An examination of West Ridge Middle School’s records showed that nearly $22,000 that should have been deposited into the school’s student activity bank account could not be accounted for.
03/13/2017Report Details Areas of Concern in EBR Clerk of Court's Financial Operations
An assessment of the East Baton Rouge Clerk of Court's internal financial controls related to credit cards, contracts, payroll, collections, and equipment identified areas of concern that need to be addressed by the Clerk.
02/20/2017Audit: Ex-Tangipahoa Landfill Manager May Have Taken More Than $18,000 from Scrap Metal Sales
An investigative audit has found that the former Tangipahoa Parish Landfill manager appears to have directed $18,533 from the sale of Parish-owned scrap to himself rather than the Parish and allowed a contractor to dispose of roofing debris without paying the required fees.
02/20/2017Investigation Finds City of Scott Improperly Trading In Surplus Vehicles
An investigation into complaints related to the City of Scott’s procedures for disposing of municipal vehicles found that the City has no written policies in place to handle the disposal of surplus vehicles and may have violated state law by trading them in to a local dealership.
02/13/2017Key Audit Issues 2017 Points Out Impact of Repeat Findings, Lack of Effective Financial Controls, $1.6 Billion in Waste and Inefficiencies
Louisiana continues to be challenged by a failure to address repeat audit findings, a lack of effective internal fiscal controls, and at least $1.6 billion in waste and inefficiencies across state and local government, the Legislative Auditor said in the LLA’s annual report. The audits summarized in Key Audit Issues 2017 reflect a portion of nearly 4,500 reports released in calendar year 2016 and are representative of issues, findings, and/or problems deemed important by the LLA. The $1.6 billion figure was calculated from findings reported to the Joint Legislative Committee on the Budget.
02/06/2017LLA Stands By Report on Louisiana Department of Health
The Legislative Auditor’s office would like to clarify a couple of points raised in a recent letter sent out by the Governor’s Office related to problems at the Louisiana Department of Health noted in an LLA report.
01/30/2017Inadequate Town Policies, Procedures Result in Improper Payments to Former Clayton Employee
Audit: The Town of Clayton paid a utility department employee for contract work outside of his normal duties as well as for unearned sick leave, improperly increased the salaries of the former mayor and Board of Aldermen, and failed to provide adequate oversight over Town property and equipment.
01/30/2017Department of Health Audit Shows Repeat Findings from Previous Years
LDH audit shows findings from previous years related to noncompliance with third party liability and vendor monitoring requirements, inadequate reporting controls, and improper payments to waiver services providers remain unresolved.
01/23/2017HEAL's Operations Marked by Lack of Construction Projects, Increasing Expenses, Noncompliance
An evaluation of the Health Education Authority of Louisiana’s (HEAL) operations, including the sources and uses of its funding, has identified numerous weaknesses. HEAL is a quasi-public agency created in 1968 to promote medical and/or health education activities in Louisiana and to help primary institutions obtain tax-free bonds to construct, renovate, or enhance their facilities.
01/23/2017Investigative Audit Finds $50,048 in Traffic Citation Revenue Missing in Haynesville
An investigative audit initiated at the request of Haynesville’s mayor found that $50,048 in traffic citation revenue was not deposited into the Town’s bank account between September 2007 and September 2015.
01/23/2017Investigative Audit Finds Numerous Problems with Operations at Angola
An investigative audit of operations at Louisiana State Penitentiary at Angola found several potential violations of state law, the state Constitution, and Department of Public Safety and Corrections’ policies.
01/23/2017Review of LDVA Finds Problems with Pharmacy Inventory, Provision of Meals, Residents' Accounts
An examination of the Department of Veterans Affairs’ operations related to its veterans homes and headquarters found numerous problems with pharmacy inventory, meals provided to employees and guests, resident housing fees, and funds for discharged or deceased residents.
01/23/2017Comite Project Stalled Over the Years by Insufficient and Inconsistent Funding
A lack of consistent and sufficient funding for the U.S Army Corps of Engineers is the primary reason little progress has been made on the Comite River Diversion Canal Project. Since 2000, only one of the 27 construction components of the project – the Lilly Bayou control structure – has been finished.
01/23/2017Almost $200,000 in Seized Cash Assets Never Deposited into District Attorney's Forfeiture Account
An investigative audit has found that $194,900 in seized cash assets that should have been deposited into the Special Asset Forfeiture account held by the District Attorney’s Office for the 15th Judicial District never made into the account.
01/16/2017Audit Finds State Agencies Having Trouble Complying with Internal Audit Requirements
Agencies and university systems required to perform internal audits face challenges in complying with the state law. Performance auditors examined agency compliance in the wake of legislation passed in 2015 that required all state agencies and postsecondary management boards with appropriations of $30 million or more to have an internal audit function that adheres to professional standards. Before that, the internal audit operation did not have to meet professional standards.
12/26/2016LSU Health Care Services Division Has Inadequate Property Agreements, Problems with Equipment Control
Louisiana State University’s Health Care Services Division did not have completed agreements with its hospital partner for use of state assets, and continued to have problems keeping track of equipment.
12/19/2016Auditor Finds Problems with Implementation of Unemployment Insurance Computer System
The Louisiana Workforce Commission (LWC) did not adequately manage the implementation of a new computer system for the state’s unemployment insurance program.
12/16/2016Legislative Auditor to Offer Local Government Training in Baton Rouge
Local government officials and their staffs can improve their knowledge of internal control, accounting, and financial reporting at a two-day training session in Baton Rouge sponsored by the Legislative Auditor.
12/12/2016Audit Finds Oversight of State's Prison Inmate Trusty Program Needs Improvement
The Department of Public Safety and Corrections needs to improve its oversight of the trusty programs at state correctional institutions to ensure only eligible inmates are given trusty status. The performance audit examined the DPSC’s regulations, the correctional institutions’ individual policies, and Louisiana State Police policies governing trusties.
11/14/2016Auditor Reports Lack of Management Oversight over Wildlife and Fisheries' Funds and Operations
An evaluation of the Louisiana Department of Wildlife and Fisheries’ internal financial controls found a lack of management oversight over the Department’s funds and operations. A draft copy of this report was previously obtained by the media, and news stories were published based on this preliminary information. The Legislative Auditor has now completed his work and issued the final report on November 9, 2016, citing several deficiencies, including purchases that appear excessive, missing state property, and inadequate controls over purchasing, contracting, and time and attendance.
11/07/2016St. Bernard Hospital District, Foundation Spent More Than $97,000 on Parties, Dinners, Gifts
An investigative audit of the St. Bernard Parish Hospital Service District and the St. Bernard Hospital Foundation Inc. found that public funds exceeding $97,000 were spent for holiday parties, meals at local restaurants, and gifts and door prizes for physicians and employees. Such use of public money could be a violation of the State Constitution, which forbids the donation of public funds to any person, association, or corporation, public or private.
10/31/2016Department of Health Paid $943,274 in Monthly Medicaid Fees for Recipients No Longer in Louisiana
The Louisiana Department of Health paid out at least $943,274 and possibly as much as $2,434,826 in monthly fees for Medicaid recipients who no longer live in the state. The payments occurred between February 2012 and May 2016.
10/31/2016Audit Finds Board of Dentistry Regulatory Procedures Could Be Improved
An examination of whether the Louisiana State Board of Dentistry effectively ensures dentists comply with the state’s Dental Practice Act found some areas that should be improved. Specifically, performance auditors suggested that the Board set up a more consistent inspection policy, make sure all violations noted in inspections are corrected, and develop a disciplinary matrix to ensure penalties are handled fairly and equitably.
10/17/2016Iberia Parish Clerk of Court's Office Improperly Kept Unused Advance Court Cost Money, Failed to Report Unclaimed Property
An investigation into the Iberia Parish Clerk of Court’s Office found that the Clerk of Court improperly kept $314,495 in unused advance court costs instead of returning the funds to the individuals who originally deposited it and failed to remit unclaimed property to the state Treasurer.
10/05/2016Legislative Auditor to Offer Local Government Training in Lafayette
Local government officials and their staffs can improve their knowledge of internal control, accounting, and financial reporting at a two-day training session in Lafayette sponsored by the Legislative Auditor.
10/03/2016Improper Loans, Mishandled Funds Found During Audit of Jefferson Parish Justice of the Peace
Justice of the Peace Patrick Hale DeJean, Jefferson Parish Second Justice Court, appears to have obtained unauthorized bank loans, improperly used those loans, and misstated the court’s financial position and his salary. In addition, the Justice of the Peace appears to have mishandled and misused garnishment proceeds, as well as improperly used a special deputy constable.
10/03/2016Audit Finds Undocumented Spending by Kaplan Chief from Bank Accounts Unknown to City Officials
The Chief of the Kaplan Police Department was unable to document his use of $19,325 in department funds, may have used $6,965 of this amount for personal purposes, and obtained the money primarily from two department bank accounts the City knew nothing about and the department’s dispatch cash bag.
10/03/20163 Bienville Meals-on-Wheels Drivers Paid for Hours They Didn't Work, Miles They Didn't Drive
An investigation into time sheet and mileage reimbursement forms filed by drivers for the Bienville Parish Voluntary Council on the Aging’s Meals-on-Wheels program found that three drivers inflated the number of hours they worked and the number of miles they drove. Investigative auditors calculated that the Council may have paid the three drivers up to $10,208 in excessive wages and up to $38,310 in excess mileage reimbursements.
10/03/2016St. Tammany Recreation District Audit Finds Improper Credit Card Use, Missing Documentation
An investigation into the financial operations of St. Tammany Parish Recreation District No. 4 found instances of improper credit card use, a failure to document and deposit cash, a lack of documentation for travel advances and mileage reimbursements, and numerous issues with the District’s business practices and internal controls.
09/26/2016Questions Raised About Red River, Atchafalaya, and Bayou Boeuf Levee District's Spending
A review of the Red River, Atchafalaya, and Bayou Boeuf Levee District’s controls found approximately $12,000 in spending that either was improper or could not be verified.
09/19/2016State Agencies Still Not Compliant with Tax Incentive Reporting Requirements
Four of six state agencies either did not submit or submitted incomplete information for 46 of the 79 tax incentive reports they are required to file under Act 191 of the 2013 Regular Session.
09/12/2016Florida Parishes Human Services Authority's Service Delivery Affected by Self-Generated Revenue Shortfalls, Budget Cuts
An evaluation of the Florida Parishes Human Services Authority’s (FPHSA) transition from the Louisiana Behavioral Health Partnership (LBHP) to Bayou Health found that FPHSA is able to provide services to its clientele, account for monies received, and adequately reconcile and report on such revenues. However, the Authority is still not reaching its self-generated revenue budget and its delivery of services has been affected by budget cuts, the Legislative Auditor said in a report released today.
09/05/2016Implementing Strategies Focused on Louisiana's High Number of Nonviolent Offenders could Reduce the Incarceration Rate
Louisiana could reduce its incarceration rate and save money by implementing strategies other states have used to reduce their nonviolent prison populations, the Legislative Auditor said in a report released today. Currently, Louisiana has the highest incarceration rate in the United States and incarcerates a higher number of nonviolent offenders than the national average. Auditors found that 59% of individuals incarcerated from 2009 to 2015 were convicted of nonviolent offenses only, meaning they had no violent convictions in their past.
08/24/2016Audit Recommends Office of Public Health Strengthen Monitoring, Enforcement Efforts To Ensure Safe Drinking Water
An examination of the state Office of Public Health’s Safe Drinking Water Program found that OPH needs to strengthen its monitoring and enforcement steps to ensure the safety of the public’s water.
08/01/2016Audit Finds Lack of Uniformity in How District Attorneys Report Their Revenues, Expenditures
Louisiana’s 42 District Attorney offices lack uniformity and completeness in how they report their finances each year.
07/27/2016Legislative Auditor to Offer Local Government Training in Monroe
Local government officials and their staffs can improve their knowledge of internal control, accounting, and financial reporting at a two-day training session in Monroe sponsored by the Legislative Auditor.
07/18/2016Concordia Recreation District Audit Shows Improper Use of Equipment, Ethics Violations, Excessive Board Compensation
An investigative audit into complaints received about the operations of Concordia Parish Recreation District No. 1 showed several possible violations of state law and the Louisiana Constitution.
07/04/2016Ouachita Parish Clerk of Court Employees Paid $35,569 for 5 Extra Days Off; Leave Balances Not Reduced
A review of the payroll records for the Ouachita Parish Clerk of Court’s office showed that between December 2014 and December 2015, 51 employees were paid a total of $35,569 for up to five additional days off that were not deducted from their leave balances.
07/04/2016Denham Springs Wastewater Department Loaning Equipment, Personnel to Other Jurisdictions Without Compensation
An investigation into complaints received by the Legislative Auditor’s office found that the Denham Springs Wastewater Department regularly loans out its vacuum truck and operator to other jurisdictions without a written agreement.
06/27/2016Privatization of Office of Risk Management Insurance Operations Fell Short of Meeting Guaranteed Claims Savings
The state’s decision to move the administration of its lines of insurance and loss prevention services from the Office of Risk Management (ORM) to a private company resulted in a net savings of $9.8 million over the five years of the contract. However, auditors found that the company that was awarded the contract – F.A. Richard & Co. (FARA) – was only able to achieve $43.8 million of the $50 million in claims and litigation payment savings it guaranteed in the contract.
06/23/2016Town of St. Joseph Removed from Legislative Auditor's Noncompliance List, Can Access Water System Repair Funds
The Town of St. Joseph has been removed from the Legislative Auditor’s noncompliance list. St. Joseph had been placed on the list after failing to submit its fiscal year 2015 audit within the statutorily required deadline.
06/20/2016Audit Finds Problems with Financial Operations of Jonesville's Utility Systems
The independent auditor could not provide an opinion on the financial operations of the Town’s business-type activities and its proprietary fund because he could not obtain sufficient information.
06/13/2016More Than $5,600 in Property Tax and Utility Service Payments Missing in Bogalusa
An investigative audit into missing funds in Bogalusa found that between September 2015 and February 2016, $5,612 in property tax and utility service payments were received but not deposited into the city’s bank accounts.
06/13/2016Audit of LNEDC Finds Inadequate, Missing Documentation for More Than $130,000 in Payments
A partner in a property management company hired by the Lafayette Neighborhoods’ Economic Development Corporation (LNEDC) issued $32,959 in checks to himself between March and August of 2015. The investigative audit also found that between March and November 2015, the LNEDC issued 116 checks totaling $97,891 to 10 individuals but was unable to provide any information about their employment status to auditors.
06/06/2016Judge Approves Fiscal Administrator for the Town of St. Joseph
A fiscal administrator has been appointed to oversee the Town of St. Joseph’s finances. David Greer, a former First Assistant to the Legislative Auditor, was named to the position.
06/06/2016Inventory Tax Credit Poses Financial Risks Because of Unclear Eligibility Criteria and Lax Oversight
An examination of Louisiana’s Inventory Tax Credit found that the state does not clearly define what businesses are eligible, allows companies to self-report the information used to calculate the amount of the credit, and does not require businesses to provide supporting documentation for the inventory amounts they claim. Auditors found that between 2007 and 2014, the amount the credit cost the state increased almost 50% – from $271 million in 2007 to a projected $405 million in 2014.
06/06/2016Independent Auditor's Report Finds Problems with Town of St. Joseph's Financial Operations
An independent auditor engaged to examine the Town of St. Joseph’s finances was unable to conduct the audit because officials could not provide the necessary accounting records and supporting documentation. As a result, the independent auditor declined to issue an opinion on the accuracy of the Town’s 2015 financial statements.
06/01/2016CPA Board Audits Find Problems with Controls
For the audits of fiscal years 2014 and 2015, auditors identified problems at the State Board of Certified Public Accountants, the entity responsible for licensing and regulating CPAs in Louisiana.
05/23/2016CPA Board Audits Find Problems with Controls
For the audits of fiscal years 2014 and 2015, auditors identified problems at the State Board of Certified Public Accountants, the entity responsible for licensing and regulating CPAs in Louisiana.
05/02/2016School Fails to Document Scholarship Students Properly, Receives Too Much Money
A New Orleans-based voucher school received more than $61,000 in student scholarship payments to which it was not entitled while apparently failing to follow Louisiana Department of Education (LDOE) procedures regarding documentation for scholarship students.
04/25/2016Improper Holiday Observance, Municipal Classification Found in Grand Coteau
An examination of Town records in Grand Coteau uncovered operational concerns.
04/18/2016Corrections Needs to Strengthen Its Oversight of the Transitional Work Program
A performance audit of the Department of Public Safety and Corrections' Transitional Work Program (TWP) found that the department did not always know where offenders were located and did not ensure providers deducted victim restitution and other fees that offenders owed. While the program saved the state $12.1 million in 2015, almost half of the available TWP slots were not filled, resulting in the state losing out on $7 million a year in additional potential savings. Corrections also did not ensure that restitution and other obligations owed by TWP offenders was paid.
04/04/2016Nearly $800,000 in Seized Cash Assets Missing from District Attorney's Forfeiture Account
An investigative audit found that $794,166 in seized cash assets sent to the District Attorney’s Office for the 9th Judicial District was never deposited into the office’s bank accounts. In addition, $267,640 in funds from other sources was deposited improperly into the asset forfeiture account, and the District Attorney’s Office failed to disburse $281,015 in asset forfeitures as ordered by the court.
04/04/2016Orleans Sheriff's Office Supplemental Pay Practices, Off-Duty Detail Program, Project Construction Process Questioned
The Orleans Parish Sheriff’s Office (OPSO) paid more than $1 million in supplemental pay to employees who may not have been eligible to receive it. In addition, auditors found that a deputy sheriff who organized off-duty details may have violated state law by operating a private security business. The audit also found that 16 OPSO deputies worked off-duty details during their regularly scheduled work hours, and the OPSO failed to follow public bid law for a jail renovation project.
04/04/2016Caddo Constable Fails to Report All Office Revenue or Personal Income as Required by Law
An assessment of the financial operations of the Caddo Parish Constable of Ward Eight found that the office sent inaccurate financial statements to the Legislative Auditor’s office for two years. In addition, the constable failed to disclose all of his personal income to the state Board of Ethics and failed to provide appropriate insurance for his deputy constables.
04/04/2016Former Arcadia Clerk Used Town Funds to Pay Retirement Account Contributions
The former clerk of Arcadia appears to have used $5,961 in town funds to pay her employee contribution to the Municipal Employees Retirement System (MERS) and overstated the employee portion of payroll contributions to her retirement account in reports she filed with MERS. The investigative audit of the town’s finances also found that officials could not provide receipts for $14,538 in credit card purchases.
03/28/2016Councilman's Simultaneous Job With District Attorney's Office May Have Violated Law
A Lafayette City-Parish councilman simultaneously served as the Youth Services Director for the District Attorney for the 15th Judicial District between June 2008 and January 2015, in possible violation of state law, the Legislative Auditor said in a report released today.
03/28/2016Audit Finds Improper Road Maintenance Work, Use of Public Funds in Sabine Parish
Two members of the Sabine Parish Police Jury authorized $378,682 in road maintenance work in their districts without obtaining Police Jury approval or following state bid law or parish public works procedures, the Legislative Auditor said in a report released today.
03/21/2016ULM Athletic Department Report Correction
The Louisiana Legislative Auditor is reissuing its report on the University of Louisiana at Monroe’s Athletic Department, originally issued on February 17, 2016, with updated information.
03/17/2016Single Audit Report for 2015
Nine of the 29 major federally-funded programs administered by the state failed to comply with certain federal program requirements and were given qualified opinions in the annual Single Audit of federal funds, according to a report issued today by the Legislative Auditor.
03/01/2016Town of St. Joseph Audit Finds Problems with Contractor Payments, Mayor's Expense Reimbursements
The mayor of the Town of St. Joseph may have violated state law related to contracts and expense reimbursements, the Legislative Auditor said in a report released today.
02/29/2016$38,450 in Student Activity Funds Missing, Jefferson Parish School System Audit Finds
A financial audit of the Jefferson Parish Public School System reported two instances of misappropriation of student activity funds totaling $38,450, with an additional $28,450 potentially missing, according to a report released today by the Legislative Auditor.
02/29/2016DHH's Adult Protective Services Program In-Line with Most Best Practices; However, Changes Would Make It More Effective
An examination of the Department of Health and Hospitals’ Adult Protective Services (APS) found that while the program has been designed according to most national best practices, DHH would make it more effective with some changes, the Legislative Auditor said in a report released today.
02/29/2016Village of Bonita Audit Finds Payroll Fraud, Discrepancies in Court Fines, Water and Sewer Revenues
An independent audit of the Village of Bonita released today showed that between July 1, 2014, and December 31, 2014, the former village clerk paid herself seven weeks of vacation/sick time in addition to her weekly paychecks. She also paid herself $113 per week above her approved salary on three occasions. The auditor also reported discrepancies related to the village’s court fines and water and sewer revenues.
02/24/2016Legislative Auditor to Offer Local Government Training in Bossier City
Local government officials and their staffs can improve their knowledge of internal control, accounting, and financial reporting at a two-day training session sponsored by the Legislative Auditor and the City of Bossier City.
02/22/2016ULM Athletic Department Discrepancies
The University of Louisiana at Monroe’s Athletic Department was not able to reconcile football, basketball, and baseball ticket sales to its cash deposits. For one game selected from each sport, deposits were short by a total of $17,727, the Legislative Auditor said in a report released today.
02/22/2016Fire Safety Issues, Deteriorating Physical Conditions, and Limited Funding Affect Many Buildings on Southern University Baton Rouge Campus
Numerous buildings on the Southern University Baton Rouge (SUBR) campus have deficiencies ranging from fire code violations to non-compliance with the Americans with Disabilities Act (ADA) to roof leaks, water damage, mold concerns, and inadequate plumbing, the Legislative Auditor said in an informational report released today.
02/22/2016Amount of Louisiana's Tax Exemptions Increased Since 2010; More Comprehensive Review process is Needed
An informational report released by the Legislative Auditor today provides a look at the state’s major tax revenues and tax exemptions. Louisiana assesses 40 different taxes from which the state expected to collect about $7.5 billion in fiscal year 2015. In contrast, the state has 464 tax exemptions, which were expected to total more than $7.9 billion in fiscal year 2015. Louisiana also does not have a comprehensive review process in place to keep track of its tax exemptions.
02/15/2016Louisiana's Borrowing Practices over Past 6 Years Will Cost the State Millions
Louisiana's borrowing activities over the past six years, which helped address General Fund shortfalls, will result in the state paying nearly a quarter of a billion dollars in additional interest over the next 20 years, push the state closer to its debt limit, and restrict the state's borrowing capacity for capital outlay projects through 2024, the state auditor said in a report released today.
02/15/2016Legislators Face Challenges in Reviewing 370 Dedications that totaled $4.3 Billion, or 16% of State Expenditures, in Fiscal Year 2014
Louisiana has 370 dedications on the books into which officials are obliged either statutorily or constitutionally to direct specific sources of state revenue. In fiscal year 2014 – the latest year for which the most complete information is available – dedications made up 16% of the state’s total expenditures, or $4.3 billion.
02/01/2016Joint Investigation of Veterans Affairs Finds Problems with Use of Money, Hiring Practices, Reporting of Potential Crimes
A joint investigation into the Louisiana Department of Veterans Affairs (LDVA) by the Louisiana Legislative Auditor and the Office of State Inspector General (OIG) found improper use of funds, improperly documented work and travel, and a failure to inform authorities about potential crimes involving residents at three War Veteran Homes.
01/25/2016Pair of Former Jonesville Clerks Failed to Deposit Utility Payments
A pair of former utility clerks in the Catahoula Parish town of Jonesville allegedly received and/or recorded more than $93,000 in utility payments that were never deposited into the bank, according to an investigative report issued Monday by Legislative Auditor Daryl Purpera.
01/25/2016CPRA Has Not Verified State Match is Correct for Coastal Projects nor Does Its Master Plan Address Project Inflation Costs, Auditors Find
A new report by the Louisiana Legislative Auditor finds that the Coastal Protection and Restoration Authority (CPRA) is not verifying the amount of state match money used in federal cost-sharing projects. CPRA officials say they have tried to obtain the numbers, but the federal government has not cooperated. Since 2008, CPRA has not verified that the $47.7 million the state has paid to the federal government for coastal projects was the accurate amount that was owed.
01/19/2016Key Audit Issues 2016 highlights primary concerns with government finances, notes nearly $1.8 billion in waste and inefficiencies
A failure to address recurring issues, a lack of effective internal controls, and nearly $1.8 billion in waste and inefficiencies continue to challenge the state, according to the Legislative Auditor’s annual report, Key Audit Issues 2016, which was released to the public today.
01/11/2016Former Pearl River Utility Clerk Took More Than $4,000 in Utility Payments for Personal Use
A former utility clerk in the town of Pearl River admitted to taking more than $4,000 in customer payments for her own personal use between January 2014 and August 2015, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
01/11/2016Rayville Paid Florida-based Company for Supplies It Never Received; May Have Paid Too Much for Others
Officials in the Richland Parish town of Rayville paid a Florida-based company for fire department supplies it never received, while on other occasions excessive amounts may have been paid for items actually delivered, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
01/11/2016Former Baldwin Clerk Accused of Taking More Than $63,000 in Payments to Town
Investigative auditors for Legislative Auditor Daryl Purpera uncovered $63,504 in cash payments to the town of Baldwin that were never deposited into the bank, according to a report released Monday.
01/11/2016Questionable Decrease in Scrap Metal Revenues Collected by St. Bernard Parish After Change in Vendor
The St. Bernard Parish Finance Department observed a dramatic drop-off in scrap metal revenues following a change in scrap metal dealers and asked the Louisiana Legislative Auditor’s office to investigate, according to a report released Monday by Legislative Auditor Daryl Purpera.
01/11/2016Auditors Find Theft, Disorganized Records and an Inadequate Segregation of Duties in Simsboro
A theft of utility collections, as well as disorganized and missing records, were two key findings in an investigative audit of the Lincoln Parish village of Simsboro released Monday by Legislative Auditor Daryl Purpera.
12/28/2015Department of Revenue has Overpaid Economic Development District More Than $6.9 Million Since 2004
The Louisiana Department of Revenue (LDR) has overpaid Algiers Economic Development District No. 1 more than $6.9 million in sales tax distributions since 2004, according to a report released today by Legislative Auditor Daryl Purpera.
12/28/2015Inadequate Collection Procedures Found at SLCC; Outstanding Account Balances in FY15 Total $2.9 Million
South Louisiana Community College (SLCC) did not establish adequate collection procedures over accounts receivable for the second year in a row, while students who owed balances were still allowed to enroll during subsequent semesters, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/23/2015RSD’s Movable Property and Employee Termination Issues have Continued for Almost a Decade
A report released Wednesday by Legislative Auditor Daryl Purpera discloses findings related to movable property and employee terminations that have been cited for nine consecutive years.
12/23/2015DHH's Management of Medicaid Payments, Food Vouchers, and Vaccine Program Questioned; $532 Million in Errors Submitted in Federal Reports
Over the past year, the Department of Health and Hospitals (DHH) paid two hospitals more than $17 million for uncompensated care costs that did not meet Medicaid requirements and included more than $532 million in errors in its quarterly report describing how it spent federal money.
12/23/2015Improvements Still Needed in DCFS's Oversight of the TANF Program
Louisiana's Department of Children and Family Services (DCFS) could potentially be on the hook for millions of dollars based on issues found in the agency’s fiscal year 2015 report released Wednesday by Legislative Auditor Daryl Purpera.
12/16/2015Recipients of Federal Disaster Funds Failed to Comply with Program Regulations, Causing the State to Be At Risk of Repaying $1.2 Billion
The state could be on the hook to pay back as much as $1.2 billion in federal housing recovery dollars that it gave out after Hurricanes Katrina and Rita to homeowners who have failed to comply with one or more parts of the agreements they signed to get the money.
12/14/2015Southern University Board Scholarship Program Needs Stronger Oversight; Some Awards Exceeded Maximum Amount Allowed Per Board Member
Of 141 scholarships the Southern University System Board of Supervisors (Board) disbursed over the past two academic years, seven students received scholarship amounts above the maximum $1,000; one student got a scholarship without meeting the GPA requirements; and two board members recommended more in scholarship dollars than their allotted amount.
12/07/2015DHH Does Not Routinely Monitor Medical Transportation Program; $1.6 Million Spent for Rides Without a Medical Claim on the Same Day
An $18 million-a-year Medicaid program that pays for non-emergency rides to the doctor is receiving almost no monitoring by the Department of Health and Hospitals (DHH) to ensure that those rides are medically necessary or even occurred at all.
12/07/2015Municipal Employees' Retirement System Funds Spent on Travel, Gifts, Extended Hotel Stays with Questionable Benefit to Members
Over a five-year period, the former executive director of the Municipal Employees' Retirement System (MERS) used MERS funds to pay for more than $317,000 in conference training that included expensive dinners, cocktail parties, and extended stays in hotel rooms for MERS employees, board members and their guests.
11/30/2015Millions of Dollars in New and Used State Hospital Equipment Was Never Tagged, Recorded in State Property Records; Some Now Missing
According to a legislative audit released Monday, more than $15 million in new hospital equipment the state bought for the University Medical Center (UMC) in New Orleans was never tagged or recorded in the state property management system – meaning there is no record of where that equipment is right now or how much it is worth.
11/30/2015Caddo Parish May Have Violated Louisiana Constitution Paying Retirement Benefits to Part-Time Parish Commissioners for 15 Years
A Legislative Auditor’s report released Monday found that over the past 15 years 15 Caddo Parish Commissioners received more than $258,665 in public money to fund their retirements, even though they are part-time public officials barred by the Louisiana Constitution from participating in any state- or parish-sponsored retirement system.
11/16/2015West Feliciana Parish Gas Utility District Payroll Process Failed to Detect 26 Weeks of Falsified Overtime Pay Records
A financial audit released Monday found that a lack of internal controls inside West Feliciana Parish Gas Utility District No. 1 allowed a former business manager to falsify overtime payroll records undetected for 26 weeks during 2014 and 2015.The report notes that the District’s former employee appears to have falsified $1,872 in overtime pay that should not have been paid.
11/16/2015State's Interfund Borrowing to Pay Everyday Expenses At All-Time High; $345 million 'Surplus' Cash Spent This Year May Prompt More Borrowing
A new informational report released Monday from the Legislative Auditor’s office says that this past fiscal year Louisiana borrowed at an all-time high from various smaller designated funds to pay expenses that came up throughout the year. Beyond that, the report says, by recognizing and spending a one-time “surplus” of $345 million of accumulated cash that for years had helped reduce this interfund borrowing, the state created a permanent decrease in its General Fund cash balance for all future years. This will likely force more interfund borrowing to pay bills each year moving forward.
11/16/2015Tullos Mayor May Have Violated State Law Failing To Collect Occupational License Taxes, Appointing Mother-in-Law to Town Council
The Town of Tullos spent more money than it collected in each of the past four fiscal years, resulting in an operating loss totaling more than $564,000, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera. Meanwhile, Town Mayor Charles Newsom may have violated state law when he appointed his mother-in-law to fill a vacancy on the Town Council and when, for more than two years, he did not collect occupational license taxes required under a Town ordinance after Tullos business owners strongly opposed the license tax at a Town Council meeting.
11/10/2015Legislative Auditor Talks Enhanced Audit Standards with Louisiana CPAs; Forms Local Government Audit CPA Working Group
Legislative Auditor Daryl Purpera is preparing a set of additional questions for auditors to ask local governmental agencies when they go in to track how public dollars are being spent in those agencies each year. “Right now, we are auditing by the letter of the law, but sometimes we are missing the spirit of what taxpayers expect in accountable, transparent and responsive government,” Purpera said.
11/09/2015Auditor Questions Iberville Parish Assessor’s Purchase, Personal Use of Two Ford Pickup Trucks
Iberville Parish Assessor John “Randy” Sexton may have violated state public bid law when he bought two Ford F-250 pickup trucks without advertising and letting to the lowest responsible bidder. That was one of several findings the Legislative Auditor released in an investigative audit report Monday.
11/05/2015Local Government Officials Welcome Governmental Accounting Training from Legislative Auditor
A packed house of local government officials attended the Legislative Auditor’s first offering of a new training and certification program specifically designed to help Louisiana’s local government officials and their staffs improve services and decrease audit and operation costs.
11/02/2015Village of Dodson Missing $1,512 in Cash; Commits to Depositing Cash Daily Instead of Using Safe
A financial audit of the Village of Dodson in Winn Parish found that village employees were not depositing cash in the bank daily and money was stolen from village funds. The audit report notes that the Village was not making daily cash deposits into its bank account, believing that keeping the money in a safe would be a sufficient control. Approximately $1,512.24 in cash was not recovered and was not covered by the village’s insurance.
11/02/2015Miller-McCoy Academy May Have Violated Its Charter and Recovery School District Policy When It Sold Computers Bought with State Funds
A New Orleans-based charter school may have violated both its own charter and Recovery School District (RSD) policy when the school sold 86 pieces of computer equipment to former teachers and parents for $15,760 this past summer, according to an investigative audit made public by Legislative Auditor Daryl Purpera on Monday. RSD policy prohibits the sale of assets purchased with state or federal funds.
11/02/2015Village of Port Vincent Collects $16,890 in Fines Not Deposited into Village Bank Account; Former Village Assistant Clerk Arrested
An investigative audit released Monday found that the Village of Port Vincent is missing at least $16,890 in fines collected between Jan. 8, 2015 and March 16, 2015 that should have been deposited into the Village’s bank account. Both the former Village Clerk and the former Village Assistant Clerk responsible for collecting the fines denied taking any of the missing funds. However, auditors found that former Village Assistant Clerk Brandi Deaton failed to issue a receipt for all cash payments that she collected and appears to have falsified public records to conceal cash amounts collected but not deposited.
11/02/2015Jackson Parish Hospital Audit Finds Nepotism, Mismanagement and Improper Payments, as Former Employees Await Trial
A Jackson Parish Hospital financial audit released Monday found that two former hospital employees received a combined $123,157 in payments for accrued leave, supplemental health insurance and uniforms to which they were not entitled. These findings were first revealed in an investigative audit of Jackson Parish Hospital Service District No. 1 (“Jackson Parish Hospital”) the Legislative Auditor released back in April 2015.
10/05/2015Publicly-Funded New Orleans Center for Creative Arts Enrolls 636 Students From 15 Parishes; Every Student In First Senior Class Graduates
The publicly-funded arts high school where musicians Harry Connick, Jr. and Branford, Wynton and Jason Marsalis attended has graduated its first four-year high school senior class with a 100 percent graduation rate, according to an informational report made public Monday. New Orleans Center for Creative Arts (NOCCA) saw all 44 of its first senior class graduate, as its total enrollment reached 636 students from 15 parishes.
10/05/2015Central Louisiana Human Services District Unable to Bill for $1.8 Million in Services; DHH Contract Billing Issues Cost the State Millions
A legislative audit report released Monday found Central Louisiana Human Services District (CLHSD) experienced continued difficulties with the problematic Clinical Advisor billing system used by DHH’s private contractor Magellan Health Services (Magellan). This is the third year in a row that the state auditor’s reports have alerted DHH that Magellan’s Clinical Advisor billing system is confusing, time-consuming and expensive for human services districts to use and is jeopardizing the delivery of critical behavioral health services.
10/05/2015Investigation Finds Tailgate Catering Invoices to ULL Inflated; Football Tickets Traded for Meal Plans for Athletic Department Staff
An investigative audit released Monday found that, between 2009 and 2013, the University of Louisiana at Lafayette’s (ULL) exclusive food service provider, Sodexo, may have overbilled ULL $5,454 on catering services for university-sponsored tailgating events, and also catered private graduation and birthday parties for the children of former Student Union Director Anthony Daniel -- at no cost to Daniel.
10/01/2015Legislative Auditor Begins Offering Responsive Government Training for St. Tammany Parish Local Government Officials and Staffs
Beginning in October, the Louisiana Legislative Auditor’s (LLA’s) Center for Local Government Excellence will present a complimentary Training and Certification Program specifically designed to help Louisiana’s local government officials and their staffs improve services and decrease audit and operation costs.
09/28/2015Prevailing Faith Academy May Have Used Scholarship Funds for Other Purposes
Prevailing Faith Christian Academy did not maintain accounting records and cannot provide documentation as to whether $84,924 of its expenses were school-related and should return funds to the Louisiana Department of Education (DOE), according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
09/21/2015Northeast Delta Human Services Authority Faces Challenges with DHH’s Third-Party Billing System; Unable to Generate Expected Revenue
A legislative audit report released today found that the northeast Louisiana state agency devoted to finding treatment for at-risk people with mental health issues, addictions, and developmental challenges was only able to generate 41 percent of its expected “self-generated fees” budget set by the Department of Health and Hospitals (DHH).
09/17/2015Court Agrees With Legislative Auditor; Slidell Memorial Hospital CEO’s Compensation Is Published
The Louisiana Legislative Auditor today released the full and unredacted version of the publicly- funded Slidell Memorial Hospital’s audit report after a 19th Judicial District Court judge in Baton Rouge refused to stay the effect of an earlier court ruling that state law requires the Legislative Auditor to release the hospital CEO’s compensation, reimbursements, and benefits information.
09/14/2015Harahan 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.
09/14/2015DHH’s Second Medicaid Transparency Report Improved Over First; Still Missing Data Reports for 11 of 29 Months of Bayou Health Operation
The Department of Health and Hospitals’ second “Bayou Health Transparency Report” to the Louisiana Legislature on the Medicaid Bayou Health program includes much-improved validation of private health plans’ self-reported data, and no more of the previous DHH report’s unsupported global assertions on savings and health outcomes. However, a legislative audit released Monday finds that these two DHH reports have omitted reporting data from 11 of Bayou Health’s first 29 months of operation.
09/14/2015Five-Year Office of Risk Management Privatization Contract Shows Progress on Savings with One Year Left on Contract
Four years into a five-year contract to privatize the way Louisiana handles its insurance and loss prevention, the Office of Risk Management (ORM) is reporting that the private contractor has so far saved $43.3 million in management of claims and litigation payments alone, resulting in $16.6 million in net program savings overall.
09/07/2015Department of Children and Family Services’ STEP Program Sees Improvement
The Department of Children and Family Services has made significant changes to its Strategies to Empower People (STEP) program, according to a progress report issued Monday by Legislative Auditor Daryl Purpera’s office.
09/03/2015Former Pearl River Town Clerk Pleads Guilty to Felony Theft and Promises Restitution after Investigative Audit
Former Pearl River Town Clerk Dianne Bennett Hollie pled guilty Thursday to one count of felony theft and three other criminal counts, after a 2014 Louisiana Legislative Auditor’s investigative audit uncovered evidence prompting a St. Tammany Parish grand jury to indict both Hollie and the former mayor of Pearl River, James Lavigne, this past October.
08/31/2015Grambling Alumni Association’s 2013 Audit Includes Findings for Missing Funds
Lack of proper accounting for funds from the Lifetime Membership Account and a donation that was never deposited were among the four findings reported for the Grambling University National Alumni Association’s 2013 fiscal year audit, made public Monday by Legislative Auditor Daryl Purpera.
08/31/2015Town of Independence Did Not Enroll Employees in State Retirement Systems; Mayor Allegedly Had Town Lower Son’s Utility Rates
Officials in the Tangipahoa Parish town of Independence consistently failed to enroll eligible employees in two state retirement systems, a possible violation of state law, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
08/24/2015State Lost More Than $1 Billion in Potential Tax Revenue from Horizontal Wells
Louisiana’s severance tax suspension for horizontal wells has resulted in significant revenue loss for the state, according to an informational report issued Monday by Legislative Auditor Daryl Purpera’s office.
08/24/2015State Racing Commission Fails to Remit $15 Million in Required Distributions to the Board of Regents
The Louisiana State Racing Commission (LSRC) has not made more than $15 million in required distributions to the Board of Regents, according to a report released Monday by Legislative Auditor Daryl Purpera.
08/17/2015Louisiana Department of Veterans Affairs Lacks Oversight of Quality of Care in War Veterans Homes, According to Audit
Oversight of the quality of care in Louisiana’s five veteran homes is lacking, according to an audit released Monday by Legislative Auditor Daryl Purpera.
08/17/2015Independent CPA Says Former Lincoln Parish Employee Stole Gasoline
A former Highway Department worker in Lincoln Parish used a parish fuel card to steal gasoline between January and June of 2014, according to an independent CPA audit report released Monday by Legislative Auditor Daryl Purpera.
08/17/2015Auditors Report More Than $100,000 in Findings for EBR Metro Council
Auditors reported findings related to thefts and damages totaling more than $100,000 in a report on the East Baton Rouge Parish Metropolitan Council released Monday by Legislative Auditor Daryl Purpera.
08/10/2015Town of Many Misused Public Funds
The Town of Many may have overspent public funds and failed to collect money it was owed as a result of cooperative endeavor agreements with Northwestern State University, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
08/10/2015Northwestern State University Employees Divert, Misuse University Funds
Northwestern State University employees and Town of Many employees on loan to the University through cooperative endeavor agreements misused public funds, received excess compensation, and may have violated state law, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
08/10/2015Prairieville Fire Department Hadn’t Filed Payroll Taxes Since October 2013, Audit Shows
The Prairieville Volunteer Fire Department had not filed state payroll tax returns since October 2013, according to an independent CPA report released by the Legislative Auditor’s office Monday.
08/10/2015Transportation Trust Fund May Not Be Able to Satisfy State’s Infrastructure Needs
An informational report released Monday by Legislative Auditor Daryl Purpera says revenues of the state’s Transportation Trust Fund (TTF) may not be sufficient to address transportation infrastructure needs while an estimated backlog of $12 billion in construction projects lingers.
07/27/2015Ascension Parish Officials Collecting Restitution in Pair of Employee Thefts
A former Ascension Parish fleet management employee who was caught using a parish fuel card to make approximately $15,000 in fuel purchases for personal use was prosecuted for theft and began making restitution payments earlier this year, according to a report issued Monday by Legislative Auditor Daryl Purpera.
07/14/2015LLA Wins NLPES Award for Report on Oil and Gas Wells
The Legislative Auditor has been selected as a winner of a National Legislative Program Evaluation Society (NLPES) award for the office’s reporting of how the Office of Conservation regulates and inspects oil and gas wells.
07/13/2015Reports for St. Tammany Parish Program Starting to Go Public
The first series of reports detailing the additional procedures required by the Legislative Auditor’s Office for St. Tammany Parish agencies receiving $50,000 or more in public funds have begun to roll out over the past few weeks.
07/13/2015Former Mamou Employee Charged with Dismantling Town Property, Selling Brass as Scrap
A former employee of the Evangeline Parish town of Mamou allegedly dismantled water valves and meters from the town and sold the brass casings as scrap, according to an audit report released Monday by Legislative Auditor Daryl Purpera’s office.
07/06/2015Bayou Health May Be Curbing Cost, But Issues Found with Reported Savings
While the state's first managed care system for Medicaid enrollees may be saving the state money, auditors found issues with some of the savings reported by the Department of Health and Hospitals (DHH), according to an informational report released Monday by Legislative Auditor Daryl Purpera.
06/22/2015Former Delhi Mayor May Have Used Town Funds, Vehicles for Non-Government Purposes
The former mayor of a north Louisiana town may have used town vehicles and fuel purchased with town funds for purposes unrelated to town business, according to an audit released Monday by the Legislative Auditor’s office.
06/12/2015Legislative Auditor Receives NSAA Award for Report on New Orleans Traffic Court
An audit by the Legislative Auditor that helped convict a former accountant for the Traffic Court of New Orleans was recognized this week by a national organization.
06/08/2015$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.
06/08/2015Audit of the Town of Elizabeth Reveals Improper Payments
The town of Elizabeth paid former Mayor Robert Crafton, Town Gas System Supervisor Alvin Earl, and two town vendors more than $117,000 in June 2014 without any apparent legal obligation to do so, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
06/01/2015Multiple Agencies in Noncompliance with Tax Incentive Reporting
Multiple agencies are not in compliance with the tax incentive reporting requirements of Act 191 of the 2013 Regular Session, according to an audit released Monday by Legislative Auditor Daryl Purpera.
05/25/2015Alternatives Living’s Management Used Public Funds For Personal Purposes
Alternatives Living, Inc. senior officers Melanie Duplechain, Ricky Roberson, and Ada Craige-Roberson incurred expenses totaling $133,164 that appear to be personal in nature, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
05/18/2015Improper Expenditures Uncovered in Audit of St. Mary Parish Consolidated Gravity Drainage District No. 2
Improper expenditures—totaling more than $2,500,000, as well as missing equipment and a lack of board oversight, were uncovered during an audit of St. Mary Parish Consolidated Gravity Drainage District No. 2, according to a report issued Monday by Legislative Auditor Daryl Purpera’s office.
05/18/2015LDWF Needs to Improve Process for Assessing Compensation for Damages to Public Oyster Grounds
The Louisiana Department of Wildlife and Fisheries (LDWF) needs to do a better job of assessing compensation for damages caused by entities given permits for work in the state’s public oyster grounds, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
05/11/2015Auditors Find Difficulties in Figuring Out Total Number of State Contracts
A performance audit conducted by Legislative Auditor Daryl Purpera’s staff has found that the state does not require information about all of its contracts to be collected and compiled in a centralized database. That makes it difficult for legislators and other stakeholders to know exactly how many contracts the state has entered into and what the dollar amount of those contracts is.
05/04/2015More Than 54,000 Waiting for Medicaid Home and Community-Based Services, Auditors Find
More than 54,000 Louisianans were waiting for Medicaid Home and Community-Based Services (HCBS) as of October 2014, according to a report released Monday by Legislative Auditor Daryl Purpera.
04/27/2015Theft of $25,000 of School Activity Funds at New Beginnings Foundation Charter High School
Approximately $25,000 of school activity funds were never deposited into the New Beginnings Foundation Charter high school’s bank accounts, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
04/20/2015Former LARC Clerk Accused of Not Depositing Agency Funds
Approximately $102,000 in cash that was in the custody of a former accounts receivable/accounts payable clerk for the Lafayette Association for Retarded Citizens, Inc., commonly known as LARC, was never deposited into the agency’s bank account, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
04/13/2015Jackson Parish Hospital Employees Misuse Payroll System
Two former Jackson Parish Hospital employees mismanaged payments for accrued time off and payroll deductions, awarding themselves more than $120,000 in unearned pay and benefits, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
04/13/2015Village of North Hodge Officials, Employees Misuse Public Funds
Village of North Hodge officials and employees, including former Mayor Geraldine Causey and former Assistant Police Chief Greg Coleman, spent more than $9,000 on equipment, supplies, and other items not necessary for Village operations, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
04/08/2015Legislative Auditor Delivers Keynote at Tennessee Comptroller’s Training Event
NASHVILLE, Tenn. – Louisiana Legislative Auditor Daryl Purpera delivered the keynote address for the Tennessee Comptroller of the Treasury’s Department of Audit training Tuesday.
04/06/2015Former Evangeline Parish Sheriff’s Office Chief Civil Deputy Diverted Public Funds for Personal Use
The former chief civil deputy for the Evangeline Parish Sheriff’s Office diverted public funds totaling at least $108,976 to herself and possibly to other employees for personal use, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
03/30/2015Southern University System Files Annual Fiscal Report Late
The Southern University System was nearly two months late in filing its annual fiscal report with the state Division of Administration, and the report contained numerous errors and omissions when it was filed, according to a report issued Monday by Legislative Auditor Daryl Purpera.
03/30/2015Audit Cites Village of Forest Hill with 22 Findings
Auditors cited the Rapides Parish village of Forest Hill with 22 findings on a range of issues, including possible misuse of public funds, and gave the municipality a qualified opinion because of “clerical deficiencies” in the handling of traffic ticket fines, according to the report made public Monday by Legislative Auditor Daryl Purpera.
03/30/2015Ex-Simsboro Employee Took About $12,000, Audit Reveals
A former employee of the Village of Simsboro in Lincoln Parish used “unauthorized credits to utility billings” to cover the theft of approximately $12,000 in cash from utility collections, according to an audit report released Monday by Legislative Auditor Daryl Purpera’s office.
03/16/2015Performance audit looks at how the state could receive more revenue from the Lottery
The state could receive an additional $27.6 million in unclaimed prize revenues immediately from the Louisiana Lottery Corp. on top of its regular share of ticket sale revenues, according to a performance audit released Monday by Legislative Auditor Daryl Purpera.
03/09/2015Students Counts and Budget Shortfalls In the Minimum Foundation Program
The Louisiana Department of Education needs to strengthen its processes to ensure the annual student count for the Minimum Foundation Program is accurate, according to a performance audit released Monday by Legislative Auditor Daryl Purpera.
03/09/2015Louisiana State Racing Commission and Louisiana Gaming Control Board
Although the Louisiana State Racing Commission has processes to regulate the sport of horse racing, it has not adopted “sufficient regulations and processes to ensure that the racetracks themselves comply with health, safety and welfare standards,” according to a performance audit released Monday by Legislative Auditor Daryl Purpera.
03/06/2015Single Audit Report for 2014
Three of the 31 major federally-funded programs administered by the state failed to comply with federal program requirements and were given qualified opinions in the annual Single Audit of federal funds, according to a report issued Friday by Legislative Auditor Daryl Purpera’s office.
03/02/2015Louisiana Oyster Lease Practices - Louisiana Wildlife and Fisheries Commission
Louisiana has the second-lowest rate for oyster leases and one of the lowest lease application fees among high-producing Eastern oyster-growing states, according to an informational report released Monday by Legislative Auditor Daryl Purpera.
02/23/2015Claiborne Parish School Board
Claiborne Parish School Board officials have determined that approximately $1,700 was taken from school activity funds, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
02/23/2015Habitat for Humanity, Calcasieu Area Inc.
A staff accounting clerk at the Habitat for Humanity ReStore in the Calcasieu Parish area stole approximately $11,000 from the housing rehabilitation organization during the fiscal year that ended June 30, 2014, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
02/16/2015Village of Creola
The Village of Creola operates a municipal court that may not have been legally established and from which it derives 65% of its revenue, according to a report issued Monday by Legislative Auditor Daryl Purpera’s office.
02/16/2015Pine Hill Water Works District No. 8
Records of the Pine Hill Water Works District No. 8 of Caddo Parish indicate that utility payments totaling more than $80,500 were recorded in the utility system between Jan.1, 2012, and June 9, 2014, but not deposited in the agency’s bank account, according to a report released Monday by Legislative Auditor Daryl Purpera.
02/16/2015City of Eunice
The City of Eunice’s untimely preparation of bank reconciliations resulted in the loss of $5,571in fraudulent check activity, according to an audit report issued Monday by Legislative Auditor Daryl Purpera’s office.
02/12/2015Legislative Auditor’s Annual Report
Legislative Auditor Daryl Purpera today released his annual report to the Legislature and public on his office’s work in calendar year 2014, including the highlights of dozens of the 162 audits performed by his staff.
02/09/2015Workers’ Compensation Costs in Louisiana
Although the number of Louisiana workers’ compensation claims has decreased more than 30 percent among state employees between fiscal years 2006 and 2013, the costs to state agencies have increased from $44.3 million to more than $66.2 in the same period, according to a report on the expense of workers’ compensation issued Monday by Legislative Auditor Daryl Purpera.
02/09/2015Washington Parish School Board
Washington Parish School Board officials have determined that $831 was taken from school activity funds at Varnado High School, and checks were used to replace cash taken from the deposit, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
02/09/2015Jefferson Parish School Board
An estimated $75,000 was stolen from the student activity funds of the Jefferson Parish School System between the fall of 2012 and December of 2013, according to an audit report of the parish school board released Monday by Legislative Auditor Daryl Purpera. The audit was performed by the Metairie accounting firm of Carr, Riggs and Ingram, LLC, and covered the fiscal year ending June 30, 2014.
02/02/2015Town of Maringouin
Maringouin Police Chief John Simien and Officer Daniel Dorsey extended their stays at hotels by at least a day for a series of out-of-town training conferences between March 2012 and March 2014, costing the taxpayers almost $1,300 in expenses “for non-public purposes” and possibly violating state theft and malfeasance laws, according to an audit released Monday by Legislative Auditor Daryl Purpera.
02/02/2015Lake Forest Elementary Charter School
An employee of Lake Forest Elementary Charter School in New Orleans misused an office supply store credit card assigned to the school to ring up $2,180 in nine improper charges, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
02/02/2015Office of State Fire Marshal - Inspection, Enforcement and Complaint Process
The Office of State Fire Marshal needs to strengthen the processes its uses to ensure buildings are “in compliance with applicable codes and regulations,” including schools, universities, and state office buildings, according to a report released Monday by Legislative Auditor Daryl Purpera.
01/26/2015St. Bernard Cultural Center, Inc.
The St. Bernard Cultural Center, Inc. received $86,864 in cash between 2012 and 2014 that was never deposited, the same time period during which almost $60,000 in cash deposits were made to then-manager Stephanie Bachemin’s personal bank account in excess of her normal wages, a report by Legislative Auditor Daryl Purpera’s office said Monday.
01/26/2015St. Landry Parish School Board
A coach employed by the St. Landry Parish School Board took almost $3,200 last year from a school activity fund but repaid the money in full by Sept. 25, 2014, according to an audit of the school board released Monday by Legislative Auditor Daryl Purpera.
01/26/2015East Baton Rouge Parish School Board
Several items used in the East Baton Rouge Parish School System’s Jobs for America’s Graduates program, including iPads and projectors, have been stolen, and the Baton Rouge Police Department is looking into the theft, according to an audit of the system released Monday by Legislative Auditor Daryl Purpera.
01/26/2015Lincoln 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.
01/19/2015St. Martin Parish School Board
The St. Martin Parish School Board lost at least $19,935 in funds from a theft at one of its schools during the fiscal year that ended June 30, 2014, according to a report prepared for Legislative Auditor Daryl Purpera’s office.
01/19/2015City of St. Martinville
Approximately $1,200 in utility funds were taken by an employee of the City of St. Martinville during the fiscal year that ended June 30, 2014, according to a report released Monday by Legislative Auditor Daryl Purpera.
01/19/2015ARISE Schools, New Orleans
ARISE Schools in New Orleans lost $9,341 in a debit card theft by an employee between March and June of 2014, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
01/12/2015District Attorney’s Office, 42nd Judicial District
A long-term employee of the district attorney’s office for the 42nd Judicial District in DeSoto Parish allegedly cashed 580 money orders totaling more than $136,000 payable to, or intended for, the DA’s office, and utilized the money for “her own personal use” during the past decade, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/29/2014University of New Orleans
The University of New Orleans did not compile an accurate annual fiscal report that was off at least $33 million for the fiscal year ending June 30 and also lacked adequate controls over parking tickets issued by UNO police, Legislative Auditor Daryl Purpera said Monday.
12/29/2014Department of Public Safety, Office of Juvenile Justice
The state Office of Juvenile Justice under-billed federal agencies almost $424,500 for federal foster care funds because it did not properly review reimbursement requests prepared by its parent agency, the Department of Public Safety and Corrections, Legislative Auditor Daryl Purpera said Monday.
12/22/2014Bossier Parish Community College
A married couple allegedly committed fraud to obtain $12,540 in federal student financial aid from Bossier Parish Community College during the fiscal year that ended June 30, 2014, a period when the husband was incarcerated, Legislative Auditor Daryl Purpera said Monday.
12/22/2014Avoyelles Progress Action Committee Inc.
Approximately $27,000 was misappropriated from the Avoyelles Progress Action Committee by its former internal accountant during the fiscal year that ended September 30, 2013, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
12/22/2014Executive Department
Almost 15,100 Louisiana homeowners who received federal grant money from the Road Home program to rebuild or replace their homes following the 2005 hurricanes are not in compliance with program rules, which could cause the state to be liable for repayment of $940 million in federal funds, Legislative Auditor Daryl Purpera said Monday.
12/22/201422nd Judicial District Public Defender
An employee of the Public Defender’s Office in the 22nd Judicial District has been fired for allegedly taking $8,150 from the office’s probation fees, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
12/15/2014Recovery School District
For the eighth year in a row, the Recovery School District did not properly tag, maintain or report equipment as state law requires, and could not locate more than $7 million in moveable property during the 2014 inventory, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/15/2014Louisiana Local Government Environmental Facilities and Community Development Authority
The former executive director of the Louisiana Local Government Environmental Facilities and Community Development Authority may have improperly charged almost $29,000 in personal car repairs, meals and gifts to the authority’s credit card, according to a report issued Monday by Legislative Auditor Daryl Purpera.
12/15/2014Morgan City Housing Authority
The Morgan City Housing Authority (MCHA) paid almost $700,000 in improper bonuses and wages in excess of what state Civil Service rules allowed between 2007 and 2014, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
12/15/2014Department of Children and Family Services - Temporary Assistance for Needy Families
For the third year in a row, the Department of Children and Family Services did not maintain and verify documents supporting the number of hours some participants in the Temporary Assistance for Needy Families program worked, an oversight that could cost the state money, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/15/2014City of Harahan
The mayor and chief of police of the Jefferson Parish city of Harahan should work more closely to develop stronger policies and procedures over purchasing, following the public bid laws, inventory of assets, confiscated evidence and monitoring traffic tickets, a report released Monday by Legislative Auditor Daryl Purpera said.
12/08/2014St. Tammany Parish Recreation District No. 4
The Lacombe-based St. Tammany Parish Recreation District No. 4 paid relatives of children who attended its after-school program to supervise them and hired a relative of a district employee to work in its “art studio” program, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/08/2014St. Bernard Port, Harbor and Terminal District
The St. Bernard Parish Port, Harbor and Terminal District has “control deficiencies” and “possible compliance issues” that management should address and resolve in the areas of professional service contracts, compensation and benefits of its executive director and take-home vehicles, a report from Legislative Auditor Daryl Purpera’s office said Monday.
12/01/2014Department of Health and Hospitals, Baton Rouge Main Office Operations
The state Department of Health and Hospitals paid its new Medicaid dental provider almost $11 million before its three-year, $484 million contract received state approval and did not submit it for federal approval as required, a report issued Monday by Legislative Auditor Daryl Purpera said.
12/01/2014Louisiana State University, Baton Rouge and Related Campuses
Ten workers at Louisiana State University and its related campuses falsified payroll records and received almost $18,000 in improper payments, according to a report issued Monday by Legislative Auditor Daryl Purpera.
12/01/2014Louisiana State University Health Sciences Center, New Orleans
Management officials and employees of auxiliary enterprises at the Louisiana State University Health Sciences Center in New Orleans received meals and drinks at campus facilities without paying for them, according to a management letter issued Monday by Legislative Auditor Daryl Purpera’s office.
12/01/2014Louisiana Department of Revenue
The state Department of Revenue paid almost $22.6 million more than it should have in interest from lawsuit settlements to two corporate taxpayers as a result of “interest calculation errors,” a report released Monday by Legislative Auditor Daryl Purpera said.
12/01/2014Grambling State University
Grambling State University was hit with more than $130,000 in property theft from its football stadium and other campus buildings during the fiscal year that ended June 30, according to a report released Monday by Legislative Auditor Daryl Purpera.
11/24/2014Governor’s Office of Elderly Affairs
The Governor’s Office of Elderly Affairs could be a better advocate for the elderly in the state if it had an executive director and could tailor the data it collects to ensure money is being spent on programs that benefit senior citizens in need, according to a report released Monday by Legislative Auditor Daryl Purpera.
11/17/2014Central Louisiana Technical Community College
Officials at the six-campus Central Louisiana Technical Community College failed to accurately prepare the 2013 annual fiscal report and had to hire an outside accounting firm for $9,000 to correct a number of errors in the original version, a report released Monday by Legislative Auditor Daryl Purpera’s office said.
11/10/2014Recreation and Park Commission for East Baton Rouge Parish (BREC)
A former employee of the Recreation and Parks Commission of East Baton Rouge Parish allegedly misappropriated items stored in a commission warehouse and turned them over to an ally for resale, according to an audit of the commission released Monday by Legislative Auditor Daryl Purpera’s office.
11/10/2014Terrebonne Economic Development Authority
The Terrebonne Economic Development Authority incurred more than $23,000 in potentially questionable expenses for meals, a limousine service, a cell phone purchase, gifts and flowers between January 1, 2012 and December 31, 2013, according to a report released Monday by Legislative Auditor Daryl Purpera.
11/10/2014Department of Public Safety and Corrections, Public Safety Services
The Public Safety Services division of the Department of Public Safety and Corrections lacked adequate controls on handling cash, which enabled three employees to steal more than $69,500 from three Office of Motor Vehicles (OMV) field offices, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
11/10/2014Common Ground Health Clinic Inc.
An employee of the Common Ground Health Clinic Inc. of New Orleans charged approximately $4,900 in personal expenses to the clinic’s operations during the 2013 fiscal year, according to a report released Monday by Legislative Auditor Daryl Purpera.
10/27/2014Baton Rouge Community College
For the second consecutive year, Baton Rouge Community College did not maintain adequate controls over payroll records, resulting in employees being overpaid more than $16,000, a report from Legislative Auditor Daryl Purpera’s office said Monday.
10/22/2014LLA launches new careers site
The Louisiana Legislative Auditor launched a new careers website today.
10/20/2014Catahoula Parish Hospital Service District No. 2
More than $9,700 in unauthorized fuel purchases were made on a Catahoula Parish Hospital Service District No. 2 gas card between 2012 and 2014, according to a report released Monday by Legislative Auditor Daryl Purpera.
10/17/2014Legislative Auditor to present GFOA award to Ascension Parish School Board
Louisiana Legislative Auditor Daryl Purpera will present the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award to the Ascension Parish School Board on Tuesday, October 21, at 6:30 p.m. This is the second consecutive year the school board has received the award for its budget documents.
10/13/2014Town of Franklinton
Records from the Town of Franklinton indicate that utility payments totaling almost $23,000 were received by two clerks and were not deposited in the town’s bank account or were not recorded in the utility system during a 13-month period, according to a report issued Monday by Legislative Auditor Daryl Purpera.
10/06/2014Town of Eros
The former town clerk of the Jackson Parish Town of Eros was allegedly responsible for the theft of almost $1,800 of town funds as well as the destruction of bank records that showed the misappropriation occurred, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
09/29/2014Louisiana Thoroughbred Breeders Association
The Louisiana Thoroughbred Breeders Association is not prompt in collecting debts it is owed, including some due from its own board members, and may be violating state law by using approximately $10,000 annually in public funds to finance scholarships unrelated to its role in promoting the thoroughbred industry, a report from Legislative Auditor Daryl Purpera’s office said Monday.
09/29/2014L.E. Fletcher Technical Community College
Officials at L.E. Fletcher Technical Community College in Schriever lost almost $61,000 in fee revenues between 2010 and 2014 by charging incorrect student technology fees, a report released Monday by Legislative Auditor Daryl Purpera said.
09/29/2014Department of Health and Hospitals, Louisiana Behavioral Health Partnership Follow-Up Report
The Department of Health and Hospitals’ shift to a private contractor to manage the state’s behavioral health programs is still causing some of the regional human services districts to lose money, leave jobs unfilled and delay services to clients, according to a report released Monday by Legislative Auditor Daryl Purpera.
09/22/2014Use, Cost and Quality of Care in Medicaid Intermediate Care Facilities for Individuals with Developmental Disabilities
The number of occupied Louisiana Medicaid beds in intermediate care facilities for individuals with developmental disabilities has decreased during the last three years, but the state still ranks sixth in the nation for individuals cared for in such facilities, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
09/22/2014Overview of Common Core State Standards
The Legislative Auditor’s Office on Monday launched the first in a series of new reports known as “Issue Briefs” designed to provide non-partisan, detailed information on key issues confronting Louisiana.
09/22/2014Beauregard Parish Waterworks District Number 3
A total of $1,315 in cash was stolen from the offices of Beauregard Parish Waterworks District Number 3 during 2013, and the offending employee was fired, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
09/15/2014Town of Melville
Records of the St. Landry Parish Town of Melville indicate that almost $63,000 in utility payments were not deposited in the municipality’s bank account between December 1, 2012 and February 28 of this year, although the personnel who handled the funds denied taking any of it, a report issued by Legislative Auditor Daryl Purpera said Monday.
09/08/2014Lower Cameron Hospital Service District
The Lower Cameron Hospital Service District’s failure to void a $130,000 check resulted in a double payment to the district’s former management company, according to an audit report released Monday by Legislative Auditor Daryl Purpera’s office.
09/08/2014Benson Tower Lease Analysis
A Financial Audit Services informational audit on the state’s Benson Tower lease released Monday by Legislative Auditor Daryl Purpera’s office said the state is leasing 17 floors of office space in the 26-story building, but one leased floor is unoccupied.
08/25/2014East Baton Rouge Parish School System
East Baton Rouge Parish School System personnel should rely more on students’ electronic records rather than paper records to validate the accuracy of grades reported to the state Department of Education, according to a report issued Monday by Legislative Auditor Daryl Purpera.
08/18/2014Department of Health and Hospitals - Bayou Health Transparency Report
A transparency report for lawmakers on the state’s new Bayou Health Medicaid program, compiled by the Department of Health and Hospitals, was flawed, according to an informational audit released Monday by Legislative Auditor Daryl Purpera’s office.
08/18/2014Village of Collinston
Former Collinston Mayor Mitchell Jeselink wrote two checks to himself totaling $2,850 from village funds but reimbursed the village $1,963 and resigned after an investigation into the alleged misappropriation ended, according to a report made public Monday by Legislative Auditor Daryl Purpera.
08/11/2014New Orleans Firefighters’ Pension and Relief Fund
A pension fund for 1,300 New Orleans firefighters sustained investment losses of more than $40.24 million in the year ending December 31, 2013, including a $15 million write-off on an open-ended investment fund registered in the Cayman Islands that went bankrupt, and several loans that may not be collectible, a new report shows.
08/04/2014New Orleans Traffic Court
Former New Orleans Traffic Court accountant Vandale Thomas received more than $2.39 million between 2006 and 2011 for services billed to the court, including $759,065 billed in excess of his court contracts between 2009 and 2011, said a report released Monday by Legislative Auditor Daryl Purpera.
08/04/2014East Baton Rouge Parish Metro Council
A former employee of the Baton Rouge Mayor’s Office of Homeland Security and Emergency Preparedness is under investigation for infringement of intellectual property and possibly other charges for allegedly trying to develop and sell project management software similar to the program developed by the office, according to an audit released Monday by Legislative Auditor Daryl Purpera.
08/04/2014Department of Environmental Quality Waste Tire Management Program, Fee Collection
Money generated by the Department of Environmental Quality’s Waste Tire Management Program is not being collected promptly because the agency does not have an effective procedure to identify retailers who fail to pay the fees they are required to collect on the sale of new and used tires, Legislative Auditor Daryl Purpera said Monday.
08/01/2014New hotline makes it easier to report suspected fraud and abuse to the Legislative Auditor
Do you suspect that someone is misusing public funds? If so, the Louisiana Legislative Auditor (LLA) has made it easier to report your suspicions.
07/28/2014Housing Authority of Basile
Basile Housing Authority Executive Director Anisa Richardson misappropriated an estimated $7,698 in tenant fees for her personal use between January 2011 and December 2013 and generally recorded the missing money in the agency’s accounting system, according to a report released Monday by Legislative Auditor Daryl Purpera.
07/21/2014St. Bernard Parish Government, Transit Department
More than $98,000 in St. Bernard Parish bus fares were collected but never deposited into the parish bank account between January 2011 and March 2014, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
07/21/2014Jefferson Parish Government
A utility collection supervisor working for Jefferson Parish allegedly took $4,340 from the parish water department in March 2014, resulting in her dismissal in May, according to a parish government audit report released Monday by Legislative Auditor Daryl Purpera.
07/14/2014Office of Financial Institutions’ Regulation of Payday Lenders
The state Office of Financial Institutions does not provide adequate oversight of its examinations of payday loan companies to ensure they are not engaged in improper lending practices that can lead to a “cycle of debt” for the borrower, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
07/07/2014Town of Simmesport
Officials of the Avoyelles Parish town of Simmesport may have violated the state constitution by selling a 2.49-acre tract of town land without getting a formal appraisal, according to a report released Monday by Legislative Auditor Daryl Purpera.
07/07/2014James M. Singleton Charter Middle School
Officials of the James M. Singleton Charter Middle School in New Orleans failed to enroll 27 school employees in the Teachers Retirement System of Louisiana between January 2009 and August 2012, and did not remit the proper amount of retirement contributions to the system, according to a report released Monday by Legislative Auditor Daryl Purpera.
07/07/2014SNAP Benefits Spent After Participants’ Deaths, Department of Children and Family Services
Approximately $1.3 million in Supplemental Nutrition Assistance Program benefits for low-income residents were improperly spent after the participants’ deaths, according to a report made public Monday by Legislative Auditor Daryl Purpera.
07/07/2014Department of Public Safety and Corrections, Corrections Services
Twelve weapons and 39 bulletproof vests assigned to personnel at the state’s probation and parole office and five prisons cannot be found, according to a report on the Department of Public Safety and Corrections released Monday by Legislative Auditor Daryl Purpera.
07/07/2014Department of Health and Hospitals, Medicaid Fees Paid for Incarcerated Individuals
The state Department of Health and Hospitals improperly paid almost $2.7 million in Medicaid fees for 2,644 inmates enrolled in one or both of the state’s two new health programs, Legislative Auditor Daryl Purpera said in a report issued Monday.
06/25/2014LLA honors inaugural Peer Mentoring Program participants at ceremony
With great excitement, Legislative Auditor Daryl Purpera honored the participants of LLA’s inaugural Peer Mentoring Program at a ceremony held Tuesday, June 24.
06/09/2014Town of Franklinton
Former clerks employed by the Washington Parish Town of Franklinton may have taken more than $50,200 in utility and property tax receipts, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
06/09/2014Medicaid Nursing Facilities
The number of Medicaid recipients in nursing homes has decreased from 26,563 in July of 2011 to 25,335 last November, while payments to nursing homes have increased by 38 percent since June 2010, according to an audit released Monday by Legislative Auditor Daryl Purpera’s office.
06/02/2014ReNew Charter School Management Organization
An organization that manages six New Orleans-area charter schools allowed 21 ineligible employees to participate in the Teachers Retirement System of Louisiana and failed to enroll 41 eligible employees in the retirement program between January 2012 and September 2013, according to a report released Monday by Legislative Auditor Daryl Purpera.
06/02/2014Office of Conservation, Department of Natural Resources, Oil and Gas Regulation and Orphaned Wells
The state Office of Conservation has not always been effective in regulating and inspecting the state’s 57,819 oil and gas wells and has not properly managed a growing number of “orphaned” wells in the state, those that have been abandoned or neglected by operators, according to a report released Monday by Legislative Auditor Daryl Purpera.
06/02/2014Louisiana State University and A&M College Evaluation of Scholarship Administration
The program that allows each member of the 16-member Louisiana State University Board of Supervisors to award up to 20 scholarships a year does not have specific criteria to evaluate the applicants, according to a report released Monday by Legislative Auditor Daryl Purpera.
05/26/2014Town of Pearl River
Pearl River improperly paid almost $30,000 in Christmas bonuses to its employees from 2011 to 2013, and the town’s mayor and clerk used public funds to make personal purchases during the same period, according to a report released Monday by Legislative Auditor Daryl Purpera.
05/26/2014Office of Group Benefits Fund Balance Analysis
The state Office of Group Benefits, the agency that provides health and life insurance coverage to state workers and retirees, has seen its fund balance or surplus erode “substantially” from $482 million on Jan.1, 2012 to $275 million by Nov. 30, 2013, with the decrease expected to continue, according to a report released Monday by Legislative Auditor Daryl Purpera.
05/26/2014Department of Public Safety and Corrections, Office of State Police
State Police began collecting a $26 fee for background checks requested through sheriff offices for non-licensed health care workers and licensed ambulance personnel on July 1, 2013. However, state law required the agency collect the fee starting in 1993, according to a report released Monday by Legislative Auditor Daryl Purpera.
05/19/2014Housing Authority of Lafayette
An employee of the Lafayette Housing Authority improperly placed property she owned in the Section 8 federally-subsidized housing program and received monthly payments from the authority for its use, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
05/19/2014Town of Independence
Independence Police Chief Frank Edwards and his police officers formed a non-profit organization to perform off-duty private security work for businesses but did not repay the town for the police equipment used in those details, according to a report released Monday by Legislative Auditor Daryl Purpera.
05/12/2014New Orleans City Park Improvement Association
Officials of New Orleans’ City Park caught an apparent misappropriation of two bank deposits totaling $1,417 in 2013, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
05/12/2014Louisiana District Public Defenders
A total of 17 of the state’s 42 district public defender offices spent more money than they received in the fiscal year that ended June 30, 2013, 12 fewer than the 29 that reported deficits the previous year, according to a report released Monday by Legislative Auditor Daryl Purpera.
05/12/2014St. Tammany Parish Fire Protection District No. 3
Former St. Tammany Parish Fire Protection District No. 3 Chief Charles Flynn spent almost $5,300 in public money to buy auto parts for his personal use while claiming the items were for the district, according to a report released Monday by Legislative Auditor Daryl Purpera.
05/12/2014Catahoula Parish Sheriff’s Office
The former chief financial officer of the Catahoula Parish Sheriff’s Office appears to have given himself two unauthorized pay raises and one extra paycheck totaling $22,534 between August 2009 and November 2013, according to a report released Monday by Legislative Auditor Daryl Purpera.
05/05/2014Town of Delcambre
The Vermilion Parish town of Delcambre lost more than $62,000 in utility bill and property tax revenues through misappropriation of the funds by a former town employee, according to an audit report released Monday by Legislative Auditor Daryl Purpera’s office.
05/05/2014Red River Parish - GOHSEP Compliance Audit
The state should seek to recover more than $95,300 from Red River Parish for improperly spending or not documenting emergency money given to it for shelter operations during Hurricane Katrina in 2005 and Hurricane Gustav in 2008, according to an audit released Monday by Legislative Auditor Daryl Purpera.
04/21/2014City of Monroe
An employee of the City of Monroe allegedly misappropriated almost $2,700 in Monroe Regional Airport parking lot receipts in December 2012, according to an audit report of the city for the year ending April 30, 2013 made public Monday by Legislative Auditor Daryl Purpera’s office.
04/21/2014City of Bogalusa
The city of Bogalusa must devise a “detailed action plan” to address its fiscal problems and submit it to Legislative Auditor Daryl Purpera’s office by May 16, according to a letter made public Monday by the state auditor’s office.
04/14/2014The Philadelphia Center (Shreveport)
Auditors were unable to render an opinion on the May 31, 2013 fiscal year-end financial statements of the Philadelphia Center, a Shreveport-based non-profit organization, because key records were missing, according to a report issued Monday by Legislative Auditor Daryl Purpera.
04/14/2014Child Welfare: Intake, Alternative Response and Child Protection Activities - Department of Children and Family Services
Officials of the Department of Children and Family Services, charged with investigating allegations of child abuse and neglect, did not always conduct its child welfare activities according to its own policies, and referred more than 2,600 cases to a lower level of care when an abuse investigation should have been opened, according to a report released Monday by Legislative Auditor Daryl Purpera.
04/07/2014Department of Transportation and Development, Crescent City Connection Bridge
More than $17.8 million remains to be spent from Crescent City Connection Bridge funds for bridge-related capital projects, bridge maintenance and ferry service in the New Orleans area, as of the end of 2013, according to a report made public Monday by Legislative Auditor Daryl Purpera.
04/07/2014Bridge Inspection Program - Department of Transportation and Development
The state Department of Transportation and Development needs to do a more timely job of inspecting the 12,905 bridges in Louisiana and adequately document those inspections, according to an audit released Monday by Legislative Auditor Daryl Purpera.
04/07/2014Collection of Court Costs and Fines by Louisiana Judicial Districts
The state does not have an effective process for collecting court costs and fines imposed on convicted criminal offenders, but the 24th Judicial District Court in Jefferson Parish could serve as a collection model for the other 41 judicial districts, according to a report released Monday by Legislative Auditor Daryl Purpera.
03/31/2014Ouachita Parish School Board
A 2013 audit of the Ouachita Parish School Board found that one employee was overpaid by $1,860 and a bookkeeper resigned after $2,517 in funds “could not be accounted for” between April 2012 and June 2013, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
03/31/2014West Monroe City Marshal
West Monroe City Marshal William Guyton’s office could not find $3,300 it received for deposit during the fiscal year ending June 30, 2013, the second time in recent years money to be deposited was missing, according to an audit released Monday by Legislative Auditor Daryl Purpera’s office.
03/24/2014City of Winnfield
Employees of the Winn Parish City of Winnfield misused the city’s credit cards to purchase an estimated $10,000 in fuel for their personal use, according to an audit report released Monday by Legislative Auditor Daryl Purpera’s office.
03/17/2014Town of Baldwin
Officials of the St. Mary Parish town of Baldwin on Monday were requested by Legislative Auditor Daryl Purpera’s office to come up with a “detailed action plan” by March 31 to address the municipality’s fiscal and operational problems.
03/17/2014Town of Amite City
Amite City Chief of Police Jerry Trabona authorized 25 off-duty police officers to receive witness fees totaling $18,000 between April 2012 and October 2013 for appearing at arraignments, even though the officers never showed up in court, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
03/17/2014Office of Alcohol and Tobacco Control
Although the state Office of Alcohol and Tobacco Control has sped up the issuance of alcohol permits for bars, stores, restaurants and other outlets, it needs to better manage the way it inspects alcohol beverage outlets and enforces the ABO laws, according to a report released Monday by Legislative Auditor Daryl Purpera.
03/10/2014Town of Jean Lafitte
A former employee of the Jefferson Parish town of Jean Lafitte allegedly misappropriated approximately $23,000 in cash receipts from the municipality in a 28-month period between June 2011 and October 2013, according to a report released Monday by Legislative Auditor Daryl Purpera.
03/10/2014State of Louisiana Single Audit 2013
The state could be responsible for repaying the federal government as much as $172 million in “questioned costs” in the way it spent some of the $16 billion in federal loans and grants in the fiscal year that ended June 30, 2013, according to the state’s single audit of federal dollars issued Monday by Legislative Auditor Daryl Purpera.
03/10/2014Town of Gramercy
A former Gramercy police officer used the town’s credit card to buy about $7,500 in fuel for his personal use, according to an audit report released Monday by Legislative Auditor Daryl Purpera’s office.
03/03/2014Concordia Parish Recreation District No. 3
More than $6,500 was taken electronically from the operating account of the Vidalia-based Concordia Parish Recreation District No. 3 during 2012 and 2013, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
03/03/2014City of Baker
Financial records for the City of Baker were not properly reconciled so auditors could not determine if city finances are in order and disclaimed their opinion for the East Baton Rouge Parish city, according to a report released Monday by Legislative Auditor Daryl Purpera.
03/03/2014Cenla Community Action Inc.
The Cenla Community Action Committee, an Alexandria-based social services agency, failed to assure that all assets, grant revenues, liabilities and related expenses were properly recorded in its financial statements, a condition which earned the entity a disclaimed audit opinion for the fiscal year ending March 31, 2013, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
02/24/2014Capital Area Transit System (CATS)
The Capital Area Transit System, the agency that provides bus service in East Baton Rouge Parish, failed to deposit more than $158,000 in cash from transit fares and the sale of bus passes to riders between January 1, 2012 and June 30, 2013, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
02/17/2014Louisiana Public Defender Board - Oversight of Capital Defense Services
The Louisiana Public Defender Board does not adequately oversee capital defense services provided by 42 district offices and six contract programs that handle death penalty cases, nor does it adequately monitor all capital case lawyers to ensure they are providing “high-quality legal representation” to defendants charged with first-degree murder, Legislative Auditor Daryl Purpera said Monday.
02/17/2014Claiborne Parish School Board
Concession receipts at Homer High School in Claiborne Parish came up about $2,300 short, but a former employee has paid the money back, according to an audit report of the parish school board for the 2013 fiscal year, released Monday by Legislative Auditor Daryl Purpera’s office.
02/17/2014City of Oakdale
Current and past payroll processing clerks for the City of Oakdale allegedly used city funds to pay fringe benefits they should have paid themselves, such as dental and retirement benefits, a report released Monday by Legislative Auditor Daryl Purpera’s office said.
02/10/2014Town of Colfax
The Grant Parish Town of Colfax may have violated the state Constitution by using public money to purchase $60 gift cards for its employees, according to an audit report released Monday by Legislative Auditor Daryl Purpera’s office.
02/10/2014Office of Juvenile Justice - Monitoring of Prevention and Diversion Contract Providers
The state’s Office of Juvenile Justice does not effectively monitor the contracts it has with entities that provide prevention and diversion programs to keep youth out of the juvenile justice system, according to a staff audit released Monday by Legislative Auditor Daryl Purpera.
02/10/2014Rapides Parish Coliseum Authority
Former Rapides Parish Coliseum Executive Director Kimberly Neal Townley may have violated state law by paying herself excess compensation of $30,843 for 1,098 of hours she did not work or was not entitled to, and for leave hours she did not earn, between August 12, 2010 and February 19, 2013, according to a report released Monday by Legislative Auditor Daryl Purpera.
02/10/2014New Orleans Regional Business Park
The 7,000-acre New Orleans Regional Business Park (NORBP) in eastern New Orleans has attracted just one business tenant in the last three years, and that company leased space in the agency’s main office building for just three months, according to a letter issued Monday by Legislative Auditor Daryl Purpera.
02/10/2014KIPP New Orleans Inc. (Charter Schools)
An employee of KIPP New Orleans Inc., the operator of six charter schools in Orleans Parish, misappropriated two checks totaling almost $70,000, according to an audit report released Monday by Legislative Auditor Daryl Purpera’s office.
02/03/2014Rapides Parish School Board
A secretary at Bolton High School in Alexandria, who was responsible for making cash deposits for the school, allegedly misappropriated more than $45,900 in an 18-month period, according to an audit report of the Rapides Parish School Board released Monday by Legislative Auditor Daryl Purpera.
02/03/2014Avoyelles Parish School Board
Two cafeteria workers employed by the Avoyelles Parish School Board falsified the hours they worked, which improperly increased their pay and benefits by $4,541 during the fiscal year that ended June 30, 2013, according to an audit report made public Monday by Legislative Auditor Daryl Purpera.
02/03/2014DeSoto Parish School Board
Mansfield High School in DeSoto Parish owed 17 vendors $70,756, some invoices dating to 2010, and the school’s bank account was overdrawn, according to an audit report for the fiscal year ending June 30, 2013 released Monday by Legislative Auditor Daryl Purpera’s office.
01/20/2014Office of Juvenile Justice - Monitoring of Non-Secure Residential Contract Providers
The state Office of Juvenile Justice has failed to establish a formula to set rates or properly monitor the spending of 12 contractors who operated 14 non-secure residential facilities for youth last fiscal year, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/30/2013LSU Health Sciences Center Health Care Services Division
The University Medical Center in Lafayette, one of the LSU hospitals turned over to a private operator, overcharged patients by almost $395,000 for services not provided and lacked controls to detect an emergency room nurse who took a controlled substance and charged patients’ accounts almost $26,000 to cover it, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/30/2013Baton Rouge Community College
Baton Rouge Community College overpaid 95 faculty members more than $500,000 in 2011 and 2012 and should continue to recoup the money now, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/30/2013Basile Housing Authority
The Basile Housing Authority failed to deposit $4,600 which may have wound up in the possession of the agency’s assistant director, according to an audit report released Monday by Legislative Auditor Daryl Purpera’s office.
12/23/2013Louisiana Seafood Promotion and Marketing Board
The state Department of Wildlife and Fisheries and the Louisiana Seafood Promotion and Marketing Board were lax in controlling the spending of some of the $30 million in seafood marketing and promotion money from the 2010 BP Deepwater Horizon explosion and oil spill, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
12/23/2013Recovery School District
The Recovery School District could not locate 428 items with acquisition costs totaling more than $735,000 in the fiscal year ending June 30, the seventh consecutive year the district could not find some moveable property, according to a report issued Monday by Legislative Auditor Daryl Purpera.
12/23/2013Louisiana Boards, Commissions and Like Entities
Louisiana’s 485 boards, commissions and similar entities are the most of any of the 14 states in the southeastern region, three-and-a-half times more than Florida which has the fewest at 106, according to a report to the legislative officials issued Monday by Legislative Auditor Daryl Purpera’s office.
12/23/2013Alternatives Living Inc.
Alternatives Living Inc., a New Orleans organization that works with the physically and mentally challenged, owes state and federal payroll taxes, penalties and interest of almost $940,000, some of it dating to 2009, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
12/23/2013Department of Transportation and Development
The state Department of Transportation and Development did not adequately monitor more than $1.1 million of fuel and related expenditures at its Baton Rouge headquarters during the fiscal year ending June 30, 2013, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/23/2013University of Louisiana at Lafayette
The University of Louisiana at Lafayette failed to promptly deposit almost $2 million from three collection points on campus and lacked control over property at its New Iberia Research Center which allowed more than $10,000 in material to be misappropriated, a report released Monday by Legislative Auditor Daryl Purpera said.
12/16/2013DeSoto Parish School System
Former DeSoto Parish Schools Superintendent Walter C. Lee, who has served on the state Board of Elementary and Secondary Education since 1991, approved his own pay raises while head of the parish school system, received more than $13,000 in expense reimbursements from BESE for expenses that were paid by the parish school system, and purchased a vehicle that had been leased for him by the parish school system at less than market value, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
12/16/2013Town of Homer
Homer Mayor Alecia Smith received $3,360 in “duplicate and improper travel expenses” and was paid $4,100 in vehicle allowance while simultaneously receiving mileage reimbursements totaling $6,535, according to an audit released Monday by Legislative Auditor Daryl Purpera’s office.
12/16/2013Bossier Parish Community College
Bossier Parish Community College officials disbursed “an unknown number of refunds” to students in excess of the amount they were actually due because the school lacked adequate controls over its refund-processing, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/16/2013Department of Health and Hospitals - Baton Rouge Main Office Operations
The Department of Health and Hospitals failed to get an independent assessment of the performance of the contractor who has been operating the privatized Louisiana Behavioral Health partnership since 2012, according to a report released Monday by Legislative Auditor Daryl Purpera.
12/16/2013Louisiana Department of Education - Student Scholarships for Educational Excellence Program
The state Department of Education does not have adequate criteria in place to determine if the growing number of nonpublic schools that admit state “Scholarship Program” students are “academically acceptable” and have the capacity to serve the ones they request, according to an audit released Monday by Legislative Auditor Daryl Purpera.
12/09/2013Town of Ridgecrest
The former clerk of the Concordia Parish Town of Ridgecrest took $22,484 in town utility deposits between January and August of this year, according to an audit released Monday by Legislative Auditor Daryl Purpera’s office.
12/09/2013East Baton Rouge Parish Family Court Judicial Expense Fund
A former court reporter in the East Baton Rouge Parish Family Court failed to remit between $3,600 and $7,600 in transcript fees to the court, and the case has been turned over to the sheriff’s office for investigation, according to an audit made public Monday by Legislative Auditor Daryl Purpera.
12/09/2013O’Brien House of Baton Rouge
A Baton Rouge substance abuse rehabilitation center lost approximately $3,000 when an employee used the facility’s bank debit card without authorization, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
12/02/2013Louisiana Department of Revenue - Severance Tax Payments
The state Department of Revenue should improve the way it collects oil and gas severance taxes because the state may be losing out on potentially millions of dollars of revenues under the existing program, according to an audit released Monday by Legislative Auditor Daryl Purpera’s office.
11/25/2013Office of Public Health - Special Supplemental Nutrition Program for Women, Infants and Children (WIC Program)
The state Office of Public Health should improve its oversight of the Women, Infants and Children (WIC) food program because it does not properly verify the accuracy of prices charged for eligible grocery items, allows stores to possibly overcharge for eligible items, and has been lax in sanctioning vendors who do not have sufficient WIC products in stock or carry expired products on their shelves, according to an audit released Monday by Legislative Auditor Daryl Purpera’s office.
11/25/2013Louisiana Transportation Authority
Approximately 300,000 images of license tags of vehicles that allegedly violated the toll policy along La. 1 near Grand Isle had not been sent to violators for collection as of end of the fiscal year on June 30, according to an audit released Monday by Legislative Auditor Daryl Purpera’s office.
11/15/2013Beauregard Parish School System
The former bookkeeper at East Beauregard High School (EBHS) in DeRidder took $147,648 in school activity funds for her personal use, according to an investigative audit released Friday by Legislative Auditor Daryl Purpera’s office.
11/11/2013St. Tammany Parish Recreation District No. 14
An employee of the St. Tammany Parish Recreation District No. 14 near Covington appears to have misappropriated approximately $23,000 in concession revenues during a 16-month period from 2012 to 2013, according to an audit made public Monday by Legislative Auditor Daryl Purpera’s office.
11/11/2013Morehouse Parish Police Jury
The general fund for the Morehouse Parish Police Jury had a $1.41 million deficit as of December 31, 2012, the eighth year in a row that condition has existed, according to an audit of the parish government released Monday by Legislative Auditor Daryl Purpera’s office.
11/04/2013Jefferson Parish Council, Thompson Thibodeaux Community Development Corp. and the Reverend Mansfield Thompson Educational Foundation, Inc.
Two related Jefferson Parish not-for-profit organizations appear to have misspent or misappropriated $717,485 of $1.51 million (47. 5 percent) received in state and parish grants, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
11/04/2013Light City Church
Operators of a New Orleans school and church damaged eight years ago by Hurricane Katrina cannot support $326,600 in costs out of more than $839,000 in federal funds used to help rebuild the eastern New Orleans campus, according to a compliance audit released Monday by Legislative Auditor Daryl Purpera.
11/04/2013Town of Homer
Officials of the Claiborne Parish town of Homer have not taken sufficient steps to collect overdue utility bills or cut off service to past-due accounts, leaving the town with 22 percent of its customers at least 60 days past due, according to an audit released Monday by Legislative Auditor Daryl Purpera’s office.
11/04/2013Medicaid Participant Fees Paid for Deceased Individuals in Two New Health Programs - Department of Health and Hospitals
The Louisiana Department of Health and Hospitals paid approximately $1.85 million for 1,727 deceased individuals enrolled in one or both of the state’s two new health programs between February 1, 2012, and June 30, 2013, according to a report issued by Legislative Auditor Daryl Purpera’s office.
11/04/2013City of Tallulah
The City of Tallulah in Madison Parish paid city officials for annual leave which caused their annual compensation to exceed the compensation set by city ordinance.
11/04/2013East 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.
10/28/2013Crime Data of the City of New Orleans
The New Orleans Police Department may not have reported some serious crimes to state and federal officials in 2012, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
10/28/2013La Salle Parish Assessor’s Office
The previous LaSalle Parish Assessor paid himself $2,600 more than he may have been entitled to when his term ended in 2012 and used his office’s credit card points for his personal use, according to an audit of the office released Monday by Legislative Auditor Daryl Purpera.
10/28/2013New Orleans Firefighters’ Pension and Relief Fund and Subsidiaries
The New Orleans Firefighters Pension and Relief Fund’s audit opinion was qualified for 2012, because a $15 million investment receivable (original investment of $18 million) in a Cayman Islands investment fund filed for bankruptcy last year, according to an audit released Monday by Legislative Auditor Daryl Purpera.
10/21/2013St. Tammany Parish Coroner's Office
St. Tammany Parish Coroner Dr. Peter Galvan or members of his staff purchased almost $53,400 in boat and airplane equipment and fuel, and made questionable purchases, including airfare and food and liquor at area restaurants, purchases that appeared to benefit Dr. Galvan personally or had no apparent public purpose, according to an audit released Monday by Legislative Auditor Daryl Purpera.
10/14/2013St. Bernard Parish Government
St. Bernard Parish Government sustained two thefts in 2012, according to an audit of parish finances released Monday by Legislative Auditor Daryl Purpera. The audit was conducted by the independent CPA firm of Postlethwaite and Netterville, APAC.
10/07/2013New Orleans Regional Business Park
For the third consecutive year, the New Orleans Regional Business Park did not expend any funds for program activities related to its stated purpose, according to a report released Monday by Legislative Auditor Daryl Purpera.
09/30/2013St. Tammany Parish Recreation District No. 4
The St. Tammany Parish Recreation District No. 4 paid its insurance agency almost $10,000 for a year of commercial and general liability coverage it did not get, according to an audit of the district’s operations issued Monday by Legislative Auditor Daryl Purpera.
09/16/2013Department of Natural Resources - Mineral Royalty Payments
The state may have lost millions of dollars in oil and gas royalty payments because the Office of Mineral Resources did not monitor royalty revenues from oil and gas companies as closely as it should have, according to a report released Monday by Louisiana Legislative Auditor Daryl Purpera.
09/02/2013City of Bogalusa
The City of Bogalusa closed 2012 with a deficit in its general fund of more than $1.1 million, virtually unchanged from the previous year and a sign of operating shortages, according to an audit released by Legislative Auditor Daryl Purpera’s office Monday.
08/26/2013Southern University Law Center
The former budget officer at Southern University Law Center failed to deposit cash and checks totaling $282,537 between January 2010 and January 2013, according to an investigative audit released Monday by Legislative Auditor Daryl Purpera.
08/19/2013DHH Office of Behavioral Health/Louisiana Behavioral Health Partnership
The start-up of the state’s public-private initiative to oversee services for mental health and addictive disorders has been costly and confusing for four human services districts or authorities that provide that care, according to an informational audit released Monday by Legislative Auditor Daryl Purpera.
08/19/2013North Louisiana Area Health Education Center Foundation
A Bossier Parish nonprofit health education organization’s lack of sufficient internal controls resulted in an overpayment of an employee’s fringe benefits, according to a report released Monday by Legislative Auditor Daryl Purpera’s office. In addition, the organization made garnishment payments for a worker who should have had the garnishments deducted from their paycheck.
08/05/2013Town of Ferriday
Auditors for the Town of Ferriday modified their opinion on the town’s financial statements because they could not determine the amount of water consumed by customers and the amounts that should have been billed to them, a long-standing problem in the Concordia Parish municipality, according to a report released Monday by Legislative Auditor Daryl Purpera.
07/29/2013Terrebonne Parish Sheriff
Former Terrebonne Parish Sheriff Vernon Bourgeois may have violated state law by receiving $17,225 more than his established state salary due to an unused leave payment and uniform allowances, and by charging $1,950 for personal fuel expenses on office credit cards that included travel to sporting events in the South, according to an audit released Monday by Legislative Auditor Daryl Purpera. The investigative audit covers the period from July 1, 2008 to June 30, 2012, the four years that Bourgeois was sheriff.
07/29/2013City of Grambling
The City of Grambling closed 2012 with a deficit of almost $635,000, but city officials say they are taking steps to reverse the negative fiscal picture, according to an audit released Monday by Legislative Auditor Daryl Purpera.
07/29/2013Town of Kentwood
Unusual charges to fuel cards by the Kentwood Police Department were not properly investigated by the town’s chief of police, according to an audit released Monday by Legislative Auditor Daryl Purpera’s office.
07/29/2013St. John the Baptist Parish Housing Authority
Officials of the St. John the Baptist Parish Housing Authority were unable to produce requested documents and failed to comply with federal regulations, according to an audit of the authority’s programs for the fiscal year ending Sept. 30, 2012 released Monday by Legislative Auditor Daryl Purpera’s office.
07/15/2013Village of Creola
The Grant Parish Village of Creola failed to pay certain bills in a timely manner, including a court judgment, and lacks an overall written business and finance plan to improve its fiscal status, according to work conducted by Legislative Auditor Daryl Purpera’s office.
07/15/2013Louisiana Tax Commission - Residential Property Tax Assessments
The Louisiana Tax Commission’s oversight of parish tax assessors fails to ensure that residential property is accurately assessed or that the 64 assessors re-appraise property every four years as state law requires, according to an audit released Monday by Legislative Auditor Daryl Purpera.
07/15/2013Town of Independence
The Town of Independence does not have sufficient procedures to monitor the purchase and consumption of fuel for town vehicles and also lacks a written travel and credit card policy, according to an audit of the Tangipahoa Parish municipality.
07/01/2013Town of Glenmora
The certified public accounting firm of Rozier, Harrington and McKay could not render an opinion on the town of Glenmora’s financial statements for the fiscal year ended June 30, 2012, because of the town’s inadequate financial records.
06/24/2013Town of Rayville
BATON ROUGE -- The Town of Rayville erroneously collected $516,879 of a sales tax that expired July 31, 2012, according to an independent audit of the municipality released Monday by Legislative Auditor Daryl Purpera’s office.
06/24/2013City of Port Allen
BATON ROUGE – According to an investigative audit conducted by Legislative Auditor Daryl Purpera, the Port Allen City Council may not have properly set the mayor’s salary and recommends that the City seek a ruling from the 18th Judicial District Court to resolve the salary question. Furthermore, the auditor’s position is that because the budget is the legal authority to spend the City should comply with it.
06/10/2013Town of Jonesboro
BATON ROUGE – The books and records of the Town of Jonesboro could not be audited for the fiscal year ended June 30, 2012, because of inadequacies in the town’s accounting records, according to an audit report released Monday by Legislative Auditor Daryl Purpera.
06/10/2013Louisiana District Public Defenders - Compliance With Report Requirements
BATON ROUGE – Twenty-nine of the state’s 42 public defenders’ offices that provide legal representation to indigent clients ran deficits totaling slightly more than $5 million in the fiscal year that ended June 30, 2012, according to a report released Monday by Legislative Auditor Daryl Purpera.
06/06/2013Department of Health and Hospitals
BATON ROUGE – The Department of Health and Hospitals should institute better internal controls and consider “re-instating the internal audit function” to reduce the chances of public funds being diverted for personal use, according to a report released Thursday by Legislative Auditor Daryl Purpera’s office.
05/20/2013Louisiana Department of Education - Monitoring of Charter Schools
BATON ROUGE – The state Department of Education monitored the financial performance of all 78 charter schools under its jurisdiction last year but was deficient in overseeing their academic and contractual operations, including data used to calculate school performance scores, according to a report released Monday by Legislative Auditor Daryl Purpera.
05/20/2013Alternatives Living Inc.
BATON ROUGE – A New Orleans nonprofit organization has accumulated $179,086 in penalties and interest on payroll taxes it owes but has not paid to the federal and state government, according to an audit of the organization released Monday by Legislative Auditor Daryl Purpera.
05/20/2013Jefferson Parish Public School Board
BATON ROUGE – An audit report on the Jefferson Parish School System (System) was released Monday by Legislative Auditor Daryl Purpera.
05/13/2013Village of Folsom
BATON ROUGE – The certified public accounting firm of Griffin and Company, LLC, cited the Village of Folsom with 19 findings of deficiencies, including unsupported expenses for fuel for a vehicle driven by the mayor, according to an audit report released Monday by Legislative Auditor Daryl Purpera. The village had no findings in the previous year’s audit report.
05/13/2013City of Opelousas
BATON ROUGE – The city of Opelousas did not have proper controls over disbursement of funds which allowed a city clerk to deposit almost $12,000 in city funds into her personal account. This is according to an audit of the city released Monday by Legislative Auditor Daryl Purpera.
05/13/2013LSU Health Care Services Division - Network Hospital Closure/Privatization
BATON ROUGE – The state will have to pay approximately $26 million in annual costs and $42 million in one-time expenses once plans to privatize six of the seven hospitals now run by Louisiana State University’s Health Care Services Division are completed, according to an informational report released Monday by Legislative Auditor Daryl Purpera’s office.
05/13/2013Village of Hodge
BATON ROUGE – The Village of Hodge did not have accounting controls in place to properly monitor the use of a debit card which a village police officer used to make personal purchases during an out-of-town trip, according to a report released Monday by Legislative Auditor Daryl Purpera’s office.
05/06/2013Supplemental Nutrition Assistance Program - Department of Children and Family Services
BATON ROUGE -- Eighty-four convicted drug felons were allowed to receive benefits under the Supplemental Nutrition Assistance Program and another 1,761 individuals kept their benefits while serving time in prison, according to a report on the food spending program released Monday by Legislative Auditor Daryl Purpera.
04/29/2013Louisiana Department of Economic Development and Louisiana Department of Revenue Motion Picture Tax Credit Program
BATON ROUGE – Louisiana’s motion picture tax credit program generated about $5.40 in the economy for every $1 in tax credits approved by state economic development officials, but the overall fiscal impact of the program on the state was negative, according to a report released by the legislative auditor’s office Monday.
04/22/2013St. Bernard Parish Clerk of Court
BATON ROUGE -- The St. Bernard Parish clerk of court’s office cannot find $7,423 in electronic equipment and three window air conditioning units, according to an audit filed with Legislative Auditor Daryl Purpera and made public Monday.
04/15/2013Executive Department
BATON ROUGE – The state may have to repay the federal government more than $93 million as a result of questionable costs incurred in post-Hurricane Katrina and Rita housing assistance programs, according to a report released Monday by Legislative Auditor Daryl Purpera.
04/15/2013Delgado Community College
BATON ROUGE – A former Delgado Community College official forged students’ names to time sheets and altered the number of hours they worked campus jobs generating more than $22,500 in unearned Federal Work-Study funds from July 2011 to June 2012, according to an audit released Monday by Legislative Auditor Daryl Purpera. The report cited a Delgado campus police investigation.
04/08/2013Town of Simmesport
BATON ROUGE – The Avoyelles Parish Town of Simmesport has engaged in “excessive spending” in its general fund and is facing an almost $113,000 deficit, according to an audit of the municipality released Monday.
04/08/2013Recovery School District’s Modular Campus Construction Program
BATON ROUGE – The Legislative Auditor reported Monday that costs for site design and construction on nine modular campuses contracted by the Recovery School District after Hurricane Katrina, escalated from $25,277,708 to $54,217,481 from January 2007 through September 2009.
04/08/2013Atchafalaya Golf Course Commission
BATON ROUGE – A golf course operated by the Atchafalaya Golf Course Commission in St. Mary Parish owes the parish council more than $1.3 million, three times the amount of its assets on hand, according to the commission’s recently-released audit report for the fiscal year ended last Sept. 30.
04/01/2013State of Louisiana Single Audit 2012
BATON ROUGE – The state is more fully complying with federal guidelines in the way agencies spend federal dollars now than in past years, according to an audit of state-used federal funds released Monday by Legislative Auditor Daryl Purpera.
04/01/2013Recovery School District
BATON ROUGE – The Recovery School District, the state agency that operates public schools in five parishes, could not locate almost $1.5 million in computers and other equipment in the fiscal year that ended last June 30, more than half of the value of equipment the district has been unable to find, Legislative Auditor Daryl Purpera’s office said Monday.
03/25/2013Tax Credits and Rebates in Louisiana
BATON ROUGE --- Louisiana’s tax credit and rebate programs resulted in a tax revenue loss of more than $6.13 billion in revenue in the last seven years, according to a study of the programs released Monday by Legislative Auditor Daryl Purpera’s office.
03/25/2013Louisiana State University Health Sciences Center
BATON ROUGE – The Medical Center of Louisiana at New Orleans, part of the Louisiana State University hospital system, did not adequately document the financial eligibility of at least 43 HIV patients under a federal grant, resulting in “questioned costs” of about $67,000, Legislative Auditor Daryl Purpera’s office said Monday in a four-page management letter to the LSU Health Sciences Center’s Health Care Services Division.