Audit cites concerns about deficit in jail sales tax fund
LIVINGSTON- A multimillion-dollar deficit in Livingston Parish's jail sales tax fund was among a handful of concerns independent accountants cited in the parish's 2014 audit.
The audit also says the parish continues to struggle with keeping its priority road list updated, tracking permit revenue and estimating expenditures in its road special revenue fund.
The jail fund deficit rose to $7.4 million in 2014 due to the inadequacy of the parish's dedicated quarter-cent sales tax to cover both the expenses of operating the jail and the debt for its construction. While the tax generated $3.8 million last year, the audit says the parish spent nearly $2.5 million on operational costs and another $1.8 million for debt service on the 2008 facility.