Independent audit finds unmodified opinion but flags procurement and contract weaknesses

Auditors from EisnerAmper told the Assumption Parish Police Jury on July 22 that they issued an unmodified opinion on the parish’s 2025 financial statements but identified internal-control and compliance issues that warrant attention. Tiffani Dorsa, the audit partner, said auditors expanded testing due to procurement- and contract-related risks and reported one material weakness, one significant deficiency and several instances of noncompliance, including a federal finding that produced questioned costs.

"They did issue an unmodified opinion on those financial statements," Dorsa said, noting the auditors’ responsibility to express whether the statements are materially correct under generally accepted accounting principles. She told jurors the parish’s net position increased to approximately $72.2 million and that governmental fund balances remained healthy, but the audit disclosed problems in procurement and documentation. Examples included contracts missing required written agreements for public-works projects over $5,000, missing performance/payment bonds for contracts exceeding $25,000, instances where deductive change orders materially altered contract amounts at award, and incomplete documentation for state-contract purchases.

The auditors also cited lapses in credit-card recordkeeping and federal micro-purchase documentation; one federally funded trails/transportation contract produced questioned costs of about $53,000 after a change order. Dorsa warned of consequences if findings repeat: a three-strike rule could escalate oversight by the Legislative Auditor’s Council. The Jury thanked the auditors; the Secretary-Treasurer said staff will review updated policies and procedures provided by the audit firm to address the findings.

The police jury accepted the audit presentation and recorded the findings in the minutes. Members requested internal follow-up and noted plans to incorporate updated procurement and contract controls into the revised Personnel Manual and administrative processes.