Audit of Louisiana DOC Finds Fault with Prisoner Release Calculation System
by Douglas Ankney
A Procedural Report (“Report”) issued by the Louisiana Legislative Auditor on February 4, 2026, detailing the findings of an audit of the Louisiana Department of Public Safety and Corrections (DPSC), revealed that the DPSC continues to fail to adequately review changes to prisoners’ time computations; log and track fuel cards; and maintain controls to ensure timely verification of employees’ time sheets.
According to the Report, “[f]or the fifth consecutive engagement, the [DPSC] did not ensure adequate reviews were performed for subsequent changes to time computations to ensure compliance with department policies related to the application of credits and forfeitures and to ensure complete and accurate information is maintained in the [DPSC’s] offender management system.”
The auditors checked 30 subsequent changes to prisoners’ initial time computations that occurred between July 1, 2024 and December 31, 2024. Of those, 11 (37%) “did not have reviewer initials or other support to indicate that the change entered into the system was reviewed by someone other than the preparer.”
However, the Report also observed that “[n]o errors related to the 11 changes to credits and forfeitures were identified in the most recent time computation reviewed.” The Report explained that the DPSC has procedures to perform review of prisoners’ time calculation records on a weekly and monthly basis but these reviews are performed only on prisoners’ initial time computations. By not reviewing changes that impact prisoners’ initial time computations (such as earning or forfeiting credits), there was “an increased risk that errors in offender records in the system will not be identified and corrected in a timely manner.”
With respect to the DPSC’s inadequate control over fuel cards, the Report observed “[f]or the second consecutive engagement, the [DPSC] does not have adequate controls in place to ensure that fuel card transactions are properly monitored and comply with department or facility policies and state regulations, increasing the risk of theft and waste.” The auditors tested 42 fuel card transactions from July 1, 2024, to December 31, 2024, and “noted eight (19%) were not recorded on a log or the log was not accurately completed at Louisiana Institute for Women, Elayn Hunt Correctional Center, Louisiana State Penitentiary, and Dixon Correctional Institute (“DCI”).”
The Report explained that, while the DPSC has policies in place at each of those facilities that require fuel costs associated with a state vehicle be logged on a Daily Vehicle Usage Log MV3 form as required by Louisiana Administrative Code Title 34 Part XI, and DCI policy additionally required “non-vehicle fuel card transactions (gas can/departmental) to be logged,” the DPSC did “not have a universal written policy over non-vehicle usage logging to be used by facilities.” The auditors recommended that “[m]anagement should implement uniform fuel card policies for all facilities, ensure all fuel card transactions are accurately logged on the MV3 form or other log, and monitor all facilities for compliance with established policies.”
With regard to controls over payroll, the Report observed “[t]he [DPSC] did not maintain internal controls to ensure timely certification of time statements by employees and timely approval of time statements by supervisors.” The auditors reviewed 405 electronic time statements for Prison Enterprises between July 1, 2024, and December 31, 2024, and reported that: “57 (14%) were certified by the employee between 1 and 132 days after the date required by policy”; and “59 (15%) were approved by supervisors between 1 and 133 days after the date required by policy.”
The auditors recommended that “[m]anagement should enforce time and attendance policies and establish monitoring procedures to ensure employees comply with existing policy, including properly certifying and approving time statements in a timely manner.” In the Response, the DPSC concurred with the finding of inadequate review of changes to time computations. The DPSC also emphasized that no errors were found in the 30 changes examined in the current audit and asserted that was also the case in the audits conducted in 2023 and 2024. However, nothing was mentioned as to the audits preceding 2023.
The DPSC further asserted that it will not be able to meet the “operational demands” (i.e., the required reviews of changes to time computations) due to insufficient staff but the DPSC does review all time computations prior to release. The DPSC concurred with the finding regarding inadequate control over fuel cards. While emphasizing that the current audit found no theft or waste of fuel, the DPSC stated it would “ensure that all facilities update policies to include non-vehicle (gas can) fuel usage be logged” and that the DPSC’s “Accounting Services section will monitor fuel card transactions and facility reconciliations to ensure that fuel card transactions are accurately logged and all facilities are in compliance with established policies.”
Finally, the DPSC concurred with the finding that electronic time statements were not certified and approved in the time allotted by policy. The DPSC said it would assign the time administrator duties to long-term staff to assure continuity and it would direct the Human Resources Director to send electronic notifications to the time administrators advising them of any certifications and approvals outstanding as of the Thursday mornings following the close of a pay period.
Additional source: WAFB
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