A vendor for the Jeff Davis Parish School Board’s early childhood education program reportedly filed fake paperwork to receive more than $3,600 in federal COVID-19 grant money an internal audit has found.

The Louisiana Legislative Auditor’s Office released a more than 130-page report on Monday that revealed an alleged reimbursement to a federal award subrecipient for $3,624 in September 2022 for what may have been a fraudulently created invoice submitted by the vendor. The reimbursement was allegedly made for supplies and materials.

“This is an ongoing investigation that has been turned over to the appropriate authorities,” Superintendent John Hall said Monday in responding to the audit. “We remain vigilant in upholding a standard of excellence and accountability.”

Although the audit does not name the person, Hall said the person is not an employee or a contracted employee of the School Board.

“It is different from a contracted employee,” Hall said. “They are a third party that was eligible for federal funds and we are the pass-through entity for the state.”

The School Board is in the process of implementing changes to the manner in which these award expenditures are being managed, according to the audit.

The alleged fraud or misappropriation is believed to have occurred between Sept. 29, 2022 and Oct. 6, 2022.

Mike Gillespie, independent auditor for the School Board, flagged the questionable reimbursement while performing tests of internal controls as part of an annual audit of the School Board’s finances. The audit was for the fiscal year ending June 30, 2023.

Jeff Davis Parish Sheriff’s Office Chief Deputy Chris Ivey confirmed that the office has been investigating the incident since early January.

“Apparently someone who works at one of the after school daycare created a fictitious company to get paid,” Ivey said.

He said the person in question has retained an attorney and detectives are trying to arrange an interview as part of the ongoing investigation.

No arrest or formal charges have been made, Ivey said.

The Louisiana Legislative Auditor’s Office and the Jeff Davis Parish District Attorney’s Office were also notified of the alleged fraud last November.

In a separate allegation of fraud previously reported to the auditor by School Board management, the audit noted that a former employee of Lake Arthur High School is awaiting a court date on theft and malfeasance in office charges stemming from an arrest last September.

Shawntele Marie Simon, a secretary at Lake Arthur High School, was arrested last September on charges of theft of $5,000 or more, but less than $25,000 and malfeasance in office.

The theft allegedly occurred between April and August of 2022.

During an investigation in the matter, sheriff’s detectives learned that Simon had been late with normal accounting paperwork and had not closed out the books for the past school year until late summer.

An audit found discrepancies in bank deposit amounts and cash donations not deposited were found, along with missing records of any deposit of gate or concessions for any sporting event over the summer.  Approximately $35,000 may have been misappropriated, according to the finding.

Restitution has not been made, but an insurance claim was filed. The School Board has received all the money, except for a $2,500 deductible, according to the audit.

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The full report is available online at www.la.state.la.us.