EPSO’s 2017 audit released; 13 findings reported

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On Monday, the Evangeline Parish Sheriff’s Office’s most recent audit was released on the Louisiana State Legislative Auditor’s website with several findings that have appeared in the sheriff’s audit for the last several years.
Of the total 13 findings were reported for the fiscal year that ended on June 30, 2017 only two appear to be new.
The new findings consist of misappropriation of miscellaneous cash collections in the general fund by the Chief Civil Deputy Bobbi Jo Fontenot and failure to receive quotes for the purchase of a vehicle, which is required by the public bid law.
As it relates to misappropriation of funds, the audit states, “In May of 2017, the Chief Civil Deputy for the sheriff admitted to misappropriation of miscellaneous cash collections in the general fund and was terminated from her administrative duties.”
The audit went on to state, “The sheriff reported to the Evangeline Parish District Attorney and the Louisiana Legislative Auditor that $13,472 was misappropriated and the case is pending.”
Of the remaining 11 findings, one is a finding that is common for smaller municipalities. The finding was that the sheriff did not have adequate segregation of accounting functions.
In the audit, it states that “it was determined that it is not cost effective to achieve complete segregation of duties within the accounting department.”
The other findings listed in the audit that have appeared over several years consisted of: internal control procedures over the use of fuel being weak, first reported in 2012; the sheriff’s list of outstanding cash bonds did not reconcile to the cash balance, first reported in 2013; the civil account daily holding report was not reconciled to the civil account cash balance, first reported in 2013; the sheriff’s list of outstanding commissary funds did not reconcile to the cash balance, first reported in 2016; the monthly prison attendance reports did not reconcile to the number of days billed, first reported in 2016; several timesheets were submitted without proper approval of employee or supervisor and on several timesheets, hours worked did not match actual hours paid, first reported in 2014; as of June 30, 2017, the sheriff had incurred penalties and interest totaling $13,606 to the internal revenue service for delinquent payroll taxes, first reported in 2015; and the sheriff is not depositing cash collections in a timely manner, first reported in 2015.
Corrective action plans were submitted for each finding and are listed in the audit.
To read the full audit, visit www.lla.la.gov.