It seems that, according to a recently released audit, the Second Judicial (Bienville, Claiborne, Jackson parishes) District Attorney’s Office does not – like the town – follow the law. Remember that Jonathan Stewart is allegedly the chief “law enforcement” official in the judicial district, upon whom the law-abiding, taxpaying citizens depend.
From the audit:
Findings in Accordance with Governmental Auditing Standards
11-01 Local Government Budget Act
Criteria – Louisiana State Law requires that when actual revenues are less than budgeted revenues by more than 5% and/or actual expenditures are more than budgeted expenditures by 5% or more, the budget should be amended.
Condition – For the year ended December 31, 2011, in the General Fund, actual revenues were less than budgeted revenues by more than the 5% variance allowed.
Effect – The budget cannot be used as an effective management tool to control expenditures.
Cause – Oversight of management to ensure the budget was amended prior to the year end.
Recommendation – The District Attorney’s office should institute procedures to ensure the budget is amended whenever actual revenues are less than budgeted revenues by more than the 5% allowed.
See here the document.