A Lafayette-based accounting firm has begun a forensic audit of the Iberia Parish Sheriff’s Office.

Kolder, Champagne and Slaven and Co., conducted its first site visit Tuesday to the sheriff’s office. The Louisiana Legislative Auditor’s office has approved Sheriff Louis Ackal’s request for a forensic audit, only weeks into the job. He wants to know how hundreds of thousands of dollars were spent before he took office July 1.

Ackal has taken issue with an estimated $860,000 that should have been used for upkeep and maintenance to the Iberia Parish Jail but due to that facility’s generally poor condition apparently was not, he has said.

Iberia Parish Sheriff Louis Ackal - Bill Smith / The Daily Iberian Advertisement

“The previous administration did not allow Sheriff Ackal’s staff access to the financial aspect of the operation of the sheriff’s office,” Public Information Officer Wendell Raborn said.

 “Therefore, it is important to have an audit to get an accurate accounting of the expenditures of the previous administration.”

Joy Irwin, director of Advisory Services for the Legislative Auditor’s Office, said the audit will examine all components of the sheriff’s office financial statements going back one year, including cash, receivables, liabilities and capital. Typically such an audit takes two to six weeks to complete. The Iberia Sheriff’s Office audit results are due by Dec. 31.

Irwin said her agency will refer the findings obtained from Kolder, Champagne and Slaven to the appropriate state agency if warranted.

“If we see a lot of non-compliance with the law, we will forward that to the local district attorney,” Irwin said. “If we see ethics violations we may forward that to the State Board of Ethics.”

Irwin said four possible determinations, or opinions, can be rendered from such an audit. The first is a “clean” or “unqualified” opinion, where the statements present fairly and accurately the financial position of the sheriff’s office.

A “qualified” opinion shows mostly an accurate account of the office’s financial position, except for certain, specific items.

An “adverse” opinion could indicate problems with the financial accounting of the sheriff’s office that might or might not be considered improper or criminal.

A “disclaimer” means a true picture of the sheriff’s office financial position cannot be determined from the financial records given.