A report released by the state legislative auditor’s office states the Lafayette City Marshall’s Office needs to improve its internal accounting procedures to be in accordance with generally-accepted accounting principles.

The report released today, states the Marshal’s Office, under the prior leadership of Nicky Picard, lacks a “segregation of accounting functions” as well as a trained employee who can handle the accounting procedures.

The same report released on April 23 last year, showed the agency had the same issue under long-time Marshal Nickey Picard. Picard's response to the audit's recommendation was submitted on Oct. 31, 2013. Picard was to supposedly assign the agency's financial duties to an independent accounting agency because, according to the response:

"The Marshal's office has evaluated the cost vs. benefit and has determined that outsourcing the preparation of the financial statements to the independent auditors is in the best interest of the Marshal, City Court of Lafayette, Louisiana at this time and will carefully review and approve the draft financial and related footnotes prior to issuance."

(From: Financial Report and Supplementary Information Year Ended Oct. 31, 2013. Courtesy of the Louisiana Legislative Auditor)