Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

April 8, 2013

Atchafalaya 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.

The audit, conducted by an independent certified public accounting firm, and made public Monday by the Legislative Auditor’s Office, says the total assets as of Sept. 30 were $445,687 while total liabilities were $1.77 million.

The commission was created in 2003 by the parish council and charged with maintaining and operating the 18-hole Atchafalaya at Idlewild Course in Patterson.

The course, its clubhouse and certain maintenance equipment are owned by the St. Mary Parish Council, and debts accumulated from constructing the course and the acquisition of “certain equipment” are funded by the parish council, the report said. “The council established the commission to maintain and operate the course on the council’s and public’s behalf. The course is economically dependent upon the council.”

The report said the employees of the 7,533-yard course are employed by the parish council.

As of September 30, 2012, the commission owed the council a cumulative total of $1,382,649 for employee salaries and benefit reimbursement. Initially, the commission agreed to reimburse the council for the salaries of employees and other staff costs, but as of Sept. 30 has not done that.

The report said that the council has agreed to defer repayment of the total until December of this year, “at which time the council may again defer repayment.”

The report said that the council has agreed to continue financing a portion of the employees’ salaries and benefits “as necessary to insure continuing the course’s ongoing operations” because of the “great recreational and economic benefits provided by the course.”

Atchafalaya Golf Course Commission.pdf

For more information contact:

Legislative Auditor
225.339.3800



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