UPDATE 2/14/23 11:25 A.M.: LPSS has responded to the results of the annual external audit.
In the results, LPSS addresses the findings saying, “A few findings did appear on the report and the majority were addressed prior to presentation of the ACFR through increased internal control measures, ongoing training opportunities, and hiring of additional staff to assist with administrative duties.”
LPSS also said that because they are a large organization, “It is anticipated that a percentage of findings will appear during an annual audit as a result of factors such as changes in federal and state reporting guidelines and employee turnover.”
Read the results here:
ORIGINAL 2/13/23: LAFAYETTE PARISH, La. (KLFY) – The Lafayette Parish School System (LPSS) has several issues related to policies and procedures, recordkeeping, and documentation, according to the Louisiana Legislative Auditor.
The audit report for the year ending June 30, 2022, released on Feb. 8 was conducted by Kolder, Slaven & Company, LLC, in Lafayette.
The auditor found that LPSS did not ensure that background checks are performed for all applicants before employment.
“The School Board did not adhere to the statute or its policies and procedures regarding performing and maintaining background checks in the personnel file documentation,” the audit reported.
Additionally, the auditor found that salaries were inaccurately calculated.
“Internal control policies and procedures related to Employee Services were not being performed or not being performed timely. The inadequate performance of control policies and procedures resulted in the following: (1) salaries being inaccurately calculated and paid.”
“The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effected February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly performed,” the audit also reported.
It was also reported that “Policies and procedures regarding collection of monies for various fundraisers and activities in school activity funds at the individual schools are not being enforced by the principals.
The audit further found that LPSS also did not report some expenditures.
“The School Board did not report expenditures in the amount of $1,403,046 for the ESSERF II Formula grant on its Schedule of Expenditures of Federal Awards for the year ending June 30, 2021,” the audit read.
Additionally, the Board failed to purchase the required indemnity bond for the superintendent and surety bonds for all personnel authorized to sign checks, according to the report.
“Louisiana Revised Statute 17:95 requires that an indemnity bond be purchased and made in favor of the governor or his successors in office. Louisiana Revised Statute 17:97 (C) requires that all persons authorized to sign checks obtain a surety bond for the faithful performance of their duties. The School Board did not purchase the required bonds.”
The auditor also found issues in documentation in both purchasing and personnel files.
“There were inadequate controls over documentation in personnel files. Supporting documentation relating to education necessary to meet minimum job requirements and experience are not being properly maintained in the personnel file,” the report said.
“The School Board did not adhere to its policies and procedures regarding purchasing documentation,” it also said in the audit report.
The full audit report from the Louisiana Legislative Auditor can be found here.