Audit finds LA/SPCA CEA controls generally sound but flags missing P&L and undated signatures

The Audit Committee reviewed the Animal Welfare Society / LA-SPCA CEA internal audit, which found overall internal controls to be satisfactory but identified compliance gaps. Auditors reported that required monthly Profit & Loss statements for January through July 2026 were not submitted to Plaquemines Parish Government and that signatures on the CEA agreement did not include dates.

The audit recommends ensuring all CEA signatures include dates, requiring the LA/SPCA to attach monthly Profit & Loss statements to each invoice before payment, moving to cost-reimbursement accounting where detailed expenses are submitted before monthly appropriation, and correcting ledger classifications to record payments under proper account types. Plaquemines Parish Government has requested the missing P&L statements.