Summary - Lla.state.la.us

Report Highlights
Village of North Hodge
DARYL G. PURPERA,
CPA, CFE
Audit Control # 50140031
Investigative Audit Services • April 2015
Why We Conducted This Audit
On August 12, 2014, Greg Coleman, former assistant police chief, was arrested by deputies of the
Jackson Parish Sheriff’s office and charged with malfeasance in office. Later in August 2014, Village of North
Hodge Clerk Patricia Tapp, who also served as a Village police officer, resigned from both of her positions.
Based on these events, former Mayor Geraldine Causey contacted the Louisiana Legislative Auditor and
requested an audit of the Village.
What We Found
Questionable Purchases
From April 17, 2013, to September 4, 2014, Village of North Hodge (Village) officials and employees, including
former Mayor Geraldine Causey and former Assistant Police Chief Greg Coleman, purchased equipment,
supplies, and other items totaling $9,207 not necessary for Village operations. Purchases which appear to
benefit individuals and do not have a public purpose may violate the Louisiana Constitution and state law.
Village Employees Paid Excess Wages
From October 19, 2012, to August 22, 2014, former Village Clerk Patricia Tapp appears to have paid herself
excess wages totaling $5,577. These excess wages were paid through unauthorized pay increases for her
positions as the Village clerk and as a police officer. Our audit also revealed that former (and current assistant)
Village Clerk Joanie Cannady received excess wages totaling $1,145. By receiving wages they were not
authorized to receive, Ms. Tapp and Ms. Cannady may have violated the Louisiana Constitution and state law.
In addition, Ms. Tapp may have violated state law by holding incompatible offices (Village clerk and police
officer).
Questionable Travel Expenses
From January 2014 to July 2014, Village police department employees incurred travel expenses totaling $998
for which there appears to be no public purpose. This amount included $692 in expenses for conferences not
attended and a $306 cash withdrawal for which there was no documentation. In addition, on one occasion,
expenses incurred by Mr. Coleman and Ms. Tapp included false documentation regarding the public purpose of
the travel. Travel expenses incurred that are improperly documented, duplicative, unnecessary, or personal in
nature may violate the Louisiana Constitution and state law.
View the full report, including management’s response, at www.lla.la.gov.