Money seems to be missing at the West Monroe City Marshall’s Office. From the Louisiana Legislative Auditor:
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.
The certified public accounting firm of Cameron, Hines and Co. of West Monroe said in its report there were two instances in 2013 when cash was received and the individual given a receipt, but the money was not deposited into a bank account.
In the report for the fiscal year ending June 30, 2011, auditors said that approximately $42,000 had been taken from the office during a four-year period, but the cash was reimbursed.
Guyton’s office said in its response to the 2013 audit that it “has changed personnel and the process over cash receipts. Auditors recommended that the marshal’s office should continue to strengthen controls over cash receipts to help reduce the risk of misappropriations or theft happening in the future.”
Besides the Legislative Auditor’s Office, the marshal’s office has agreed to notify the Ouachita Parish District Attorney’s Office of the missing $3,300, the report said.
Here is the complete report.
Ditto at the Ouachita Parish School Board (OPSB), and also property at a couple of schools. From the Louisiana Legislative Auditor:
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.
In its report, the Monroe certified public accounting firm of Luffey, Huffman, Ragsdale and Soignier said the bookkeeper at Crosley Elementary School resigned subsequent to the June 30, 2013 year-end audit. An investigation showed that more than $2,500 in concession fees, t-shirt payments and school registration fees were missing.
Auditors said that restitution has been made by the former employee, who was not identified in the report, and all funds have been returned to the school. The report prepared for the state auditor said that because of the small size of the school, the school secretary was also the school bookkeeper “who received funds, prepared deposits and posted receipt activity.”
The report also said that some of the Ouachita Parish schools are not properly maintaining their capital assets in compliance with property control policies.
At Richwood High, auditors said, the property control manager could locate only one of 19 items searched for, “leaving the remaining 18 items unaccounted for.” In a test of capital asset schedules for four rooms, the report said, there were items that were on the list of property and not in the room and equipment in the rooms that were not listed.
“One of the many exceptions we discovered included finding 36 Dell computers with monitors in a classroom that had a capital asset schedule of three items,” auditors said. The computers were not listed on the most recent property manifest, the report said. “We also noted a list of capital assets totaling $117,867 that did not have a room location listed,” it said.
At Shady Grove Elementary School, laptop computers bought for the library between 2009 and 2013 were not in the library, but were found in a different room, according to the auditor’s report. The school also had capital assets of more than $65,000 that did not have a room listed for the items on the equipment log.
See here the complete report.