The 2013 audit of the Lincoln Parish Detention Center cited the agency with two findings: incomplete budget and a budget deficit.
During the 2010 Louisiana Legislative regular session, requirements were added to the state budget law effective January 1, 2011, that required a budget message and a side-by-side detailed comparison of information for the current year, year-to-date actual receipts and revenues received and estimates of all receipts and revenues to be received the remainder of the year; estimated and actual revenues itemized by source; year-to-date actual expenditures and estimates of all expenditures to be made the remainder of the year itemized by agency, department, function and character; and the percentage change for each item of information. These items were not in the 2013 proposed budget as required.
By not having these items in the proposed budget, the District is in violation of LA R.S. 39:1305 of the state budget law.
I recommend that when the District adopts its next year’s budget that these items also be included with the budget report.
The District will include these items in the 2013-2014 amended budgets and in next year’s adopted budgets. The Lincoln Parish Sheriffs Office took over management effective July 1, 2013. Management prior to July 1, 2013 had already prepared the budget for the District which was not in compliance with state budget law.
Expenditures in excess of revenues and available fund balance was budgeted in the Detention Center fund.
Budgeting expenditures in excess of revenues and available fund balance in a violation of the State Budget Law.
Deficits should not be budgeted and the Detention Center should comply with all aspects of the State Budget Law. Available fund balances should be used to balance budgets when expenditures are expected to exceed revenues. If there is no available fund balance and net position to balance the budget in such a situation, then revenues and expenditures should be evaluated and increased or decreased as needed. Furthermore, the Detention Center should develop a plan to fund the deficit in the Detention Center.
The Detention Center will comply with all aspects of the State Budget Law.
See here the complete document.