Hessmer Report Notes Incomplete Records on Police Revenues
By Journal Staff
Findings in Audit
The Louisiana Legislative Auditor released the annual financial report for the Village of Hessmer, covering the year ended August 31, 2024. The audit issued a qualified opinion on the General Fund due to problems in how police fine revenues were documented and reconciled.
Auditors noted that the Village budgeted $80,000 in fines and court costs, but only $44,000 was reported as collected, with $43,502 deposited into the bank. Because the Village did not maintain adequate records of ticket activity and reconciliations, there is no way to confirm whether all fines assessed were collected or whether all collections were deposited.
Impact on Financial Statements
The lack of documentation left auditors unable to verify the accuracy of fine revenue. As a result, the General Fund was classified as materially misstated. Other funds, including the Sales Tax Fund, Water Fund, and Sewer Fund, received unmodified opinions.
Recommendations
Auditors recommended that the Village strengthen controls over police fine collections by:
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Maintaining detailed records of citations issued and payments received.
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Reconciling ticket reports to deposits made.
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Ensuring that all deposits are fully supported by underlying documentation.
The report emphasized that without these measures, the Village cannot demonstrate that all funds collected are properly safeguarded and reported.
Editor’s Note
The Louisiana Legislative Auditor’s report on the Village of Hessmer does not specify a dollar amount of theft. The audit explains that because police fine records were incomplete and unreconciled, it was not possible to confirm whether all fines assessed were collected and deposited. The discrepancy between budgeted revenues and actual deposits reflects poor documentation and oversight, not a proven loss.