Levee district audit asks 5 corrections
By ZACHARY FITZGERALD
The 2012 St. Mary Parish Levee District audit report released on the Louisiana Legislative Auditor’s website Monday shows five findings for the district to take corrective action on, including providing documentation for approving levee district purchases.
The audit report was performed by CPA firm Darnall, Sikes, Gardes & Frederick in Morgan City. One of the findings showed the levee district’s purchasing procedures’ supporting documentation did not provide review of and approval of levee district transactions.
Levee district management responded in the report stating that it will get purchase order approval or other approval by check signers added to documentation for all expenditures including recurring monthly expenses.
The levee district’s capital assets were found to not be assigned an identification number and annual physical inventory of capital assets was not performed, according to the report. Levee district management’s response was that the district’s fixed assets are being tagged and an inventory has been conducted subsequent to year end.
The year-to-date actual fund balance included in the levee district’s fund balance was inaccurate, the audit report stated. Prior years’ fund balances will be adjusted to the actual balance per the audited financial statements beginning with the next report issued, levee district management stated in the report.
Another finding listed in the report was that the levee district’s budget did not contain a budget message as required by the Louisiana Local Governments Budget Act. Management stated that a budget message will be included in the next budget submission.
The auditor also found that a vehicle owned by the levee district was not registered and identified in accordance with state law, the report stated. The district’s vehicle has been re-licensed with public plates and proper lettering has been placed on the vehicle indicating the levee district’s ownership, levee district management stated in its response to the finding.