Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

January 19, 2015

St. 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.

The audit report was prepared for the state auditor by the Breaux Bridge accounting firm of Kolder, Champagne, Slaven and Co., LLC.

The report said that an employee at one of its schools “misappropriated from the school she was assigned to.” It said the amount taken may increase because the incident is “still being reviewed” and “additional procedures performed.” The report said the employee has resigned.

Neither the former worker nor the school was identified. The former employee has entered a pre-trial diversion program run by the district attorney’s office for the 16th Judicial District and has paid restitution totaling approximately $8,800 as of the end of the audit period on June 30, 2014. More than $11,100 remained to be paid.

The former school employee will be on supervised probation for two years, the report said, and will have to pay supervision fees, perform community service work, take a theft prevention course and report monthly “for supervision.” The report said after two years, if the former school employee does not violate the law again and all conditions of the probation are successfully completed, the charges will be dropped.

The school board was also cited by auditors for not adopting its budget by the Sept. 15 deadline that state law requires.

St Martin School Board 2014 Release.pdf

For more information contact:

Legislative Auditor
225.339.3800



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