2020 LPPJ Audit Cites Findings

The Lincoln Parish Police Jury audit for calendar year 2020 was made public early this morning, and the report has several findings:

• As of December 31, 2020, the bank statements had not been reconciled since March 2020, including the main operating account which is the pooled cash account for several of the Police Jury’s major funds.
• The biweekly payroll transfers were not reconciled since May 2020. Also, the payroll transfers were not recorded since May 2020.
• Numerous cash and checks were held in the Police Jury offices and not deposited for several weeks after receipt. In addition, multiple deposits were made with no backup or receipt. Cash was also deposited without the evidence of a count sheet.
• During the audit, it was noted that the Treasurer’s office made purchases for office supplies and small office equipment circumventing the Purchasing department’s procedures. In several instances these purchased items were shipped to an address other than the Police Jury. The treasurer’s office purchased new office furniture without getting the approval of the Purchasing Director.
• During the audit, it was noted that sales taxes collected on the revenue from RV spots had not been submitted nor had the sales tax reports been prepared since October 2020.
• Funding from Rural Development for construction of the Detention Center Dormitory was delayed due to the annual certification process through the System of Awards Management not being performed.
• During the 2020 year end audit, it was noted that the prior year audit adjustments had not been recorded.

In each case, management has acknowledged the problems and claims to have put into place procedures to prevent future issues.

See here the complete report.

The audit was performed by Monroe CPA William Hulsey, and dated September 27, 2021