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A latest audit says the Louisiana State Museum hosted friends and made purchases by means of the William R. Irby Belief with out sustaining correct proof of approval.

Mr. William Ratcliffe Irby, in his 1926 will, left the Decrease Pontalba condominium buildings positioned in New Orleans to the museum, requiring the property and its expenditures be used for museum-related functions solely.

As well as, the state Structure prohibits funds, credit score, property or issues of worth of the state to be loaned, pledged or donated to or for any individual, affiliation or company, public or non-public.

The audit carried out by Louisiana Legislative Auditor’s Workplace discovered the Workplace of Lieutenant Governor and Division of Tradition, Recreation, and Tourism didn’t preserve enough documentation to reveal that visitor stays within the condominium designated by the belief supplied a tangible, direct profit to the museum, which might violate the belief settlement and state Structure.

Based mostly on a overview of 11 condominium visitor stays accepted by the museum from July 2022 by means of Jan. 2024, auditors recognized three that have been donated as raffles or public sale gadgets for fundraising functions unrelated to the museum.

One other concern in documentation was discovered, this one linked to belief purchases.

Thirty belief expenditures occurring between July 1, 2022, and Feb. 28 have been reviewed and 12 lacked proof of acceptable authorization for the acquisition. Eight have been made with out an accepted buy request, three had buy requests that weren’t accepted prior to buy and one was requested and accepted by the identical worker with out written authorization to take action.

Lastly, the workplace didn’t have proof that their board accepted the fiscal 12 months 2024 annual finances.

In accordance with auditors, the results of attainable breaches of the belief are usually not determinable absent authorized motion. Past that, they warned in opposition to these finances and expenditure errors, stating they may result in mismanagement of funds and improper purchases.

This was the fourth consecutive engagement that weaknesses have been discovered inside the division associated to the Irby Belief.

In a response, the museum board concurred within the audit’s findings and ensured this time they might repair the problems.