FRANKLIN, La. — The latest available audit of the St. Mary Parish Council identified one material weakness and three instances of noncompliance involving garbage-service collections, budget monitoring, fund deficits and the late filing of the audit report.
The 152-page report was issued March 4, 2026, and covers the parish government’s financial activity for the year ending December 31, 2024. Auditors issued an unmodified opinion, meaning the financial statements were presented fairly in all material respects.
The most serious finding involved approximately $545,000 in garbage-service fees owed to the parish by two local governmental entities at the end of 2024. Municipalities and water and sewer districts collect garbage fees from customers and then forward the money to the parish. Auditors said the parish’s monitoring system failed to detect that payments had not been received on time.
Parish officials said the outstanding fees were received after the end of the year. Management also said it will strengthen its monitoring system, notify officials when payments are late and put its collection procedures in writing.
Auditors also found that several budgets were not amended despite differences exceeding limits established under state law. Road Construction and Maintenance Fund revenues were about $1.77 million below budget, a difference of more than 35%. Boat Landing Permit Fund revenues were approximately $6,200 below budget, while the OJP Enhancement Grant recorded $1,916 in expenditures without a budgeted amount.
Three parish funds ended the year with deficit balances:
Road Construction and Maintenance Fund: $2,550,784 deficit
Capital Improvement Fund: $1,667,341 deficit
Jail Operating and Maintenance Fund: $126,941 deficit
Parish management said those deficits will be covered through future revenues or transfers from other funds.
The audit was also filed after the normal six-month deadline. Auditors said the parish received an approved extension, but because it was a nonemergency extension, a late-filing finding was still required. Parish officials attributed the delay to a component unit that did not complete its financial report on time.
The report shows that similar findings involving fee collections, budget monitoring and fund deficits had also appeared in the previous year’s audit and had not been fully corrected at the time of the latest review.
Auditors reported no findings involving the parish’s major federal programs, which included federal pandemic-recovery funding, Gulf of Mexico Energy Security Act funding and the Airport Improvement Program.
The audit covers the St. Mary Parish Council’s primary government and should not be confused with separate audits conducted for the Sheriff’s Office, School Board and other independent parish entities. The complete audit report is available through the Louisiana Legislative Auditor.
Here is the full St. Mary Parish Government audit report:
Open the complete audit report click here.
