Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

November 9, 2015

Auditor 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.

The investigation found that both the Iberville Parish Assessor and his Deputy Assessor Clint Seneca may have violated IRS tax rules when they did not keep records of their business or personal use of those publicly-owned trucks.

In addition, auditors found that the Iberville Parish Assessor had violated state law when he did not properly mark both trucks and when he did not equip them with public license plates. The audit says that violation could subject Assessor Sexton to a fine of $25 to $50 per day for the time from 2009 to 2014 when the trucks were in service.

Auditors report that, in February 2012, Assessor Sexton signed a lease-purchase agreement for a $60,000 2012 Ford F-250 Lariat 4x4 ¾-ton pickup truck without advertising for bids or getting quotes. State law requires that purchases greater than $30,000 be publicly advertised and let to the lowest responsible bidder.

Assessor Sexton said he drove the 2012 F-250 truck for business and personal use from February 2012 to July 2014, when Mr. Seneca began driving the 2012 F-250 and the Assessor’s office bought another new truck: a $59,000 2015 Ford F-250 Platinum 4x4 ¾-ton pickup truck for Mr. Sexton to drive. This time, Assessor Sexton said he did obtain telephone quotes before he bought the new truck, but he did not keep a copy of the quotes in the Assessor’s Office records – a possible violation of state law, the report says.

Assessor Sexton and Deputy Assessor Seneca both told auditors they used their trucks for business use and for commuting to and from work. Assessor Sexton said he used the trucks for his personal use as well. However, the Assessor’s Office did not report the personal use of the trucks on the two men’s W-2’s as required by IRS rules, nor did either man keep any records showing his business or personal use of the trucks.

The report includes, and makes reference in its findings to, the Assessor’s attorney’s letter in response to the investigation.

For more information contact:

Legislative Auditor
225.339.3800



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