An investigative audit by the Louisiana Legislative Auditor has uncovered widespread mismanagement and possible misappropriation of student activity funds at Neville High School in Monroe, prompting immediate reforms by the Monroe City School District and the initiation of legal proceedings to recover lost funds.
Link to full audit report
The report, released November 12, documents irregularities in both recordkeeping and the handling of funds for school athletic programs, primarily implicating a former school bookkeeper in potentially unlawful conduct.
Key Audit Findings
Dramatic Revenue Declines and Missing Funds: The audit shows a sharp drop in football game revenues collected by the school—plummeting from $107,284 in 2021 to just $42,911 in 2022, with a slight increase to $52,768 in 2023. After the implicated bookkeeper left in July 2024, revenues rebounded over $100,000 for the following football season, raising red flags about prior handling practices.
Personal Deposits Linked to School Funds: Investigators identified 255 cash deposits totaling over $281,000 made to the personal account of Joy Carlson, Neville’s athletic department bookkeeper (2010–2024). Large deposits repeatedly coincided with dates when school sporting event proceeds were collected, suggesting school funds may have been misappropriated.
Checks Converted to Cash: Three checks worth $9,000—issued for event “startup money”—were negotiated by Carlson and quickly deposited as cash into her personal account. A further $10,300 withdrawn for start-up funds could not be traced back to any school deposit.
Delayed and Undocumented Deposits: Depositing of funds from games was frequently delayed for weeks. There were no records indicating how many tickets or concessions were sold. Access to funds was insufficiently restricted, and deposit amounts often did not match event income.
Funneling Pavilion Revenue Outside School Accounts: Proceeds from pavilion seating auctions, hosted by the school’s booster club for football games, were retained by the booster club and not deposited in the school’s accounts, possibly violating state constitutional requirements. There was also no record of official school board approval for the construction or donation of the pavilion itself.
Suspected Criminal Conduct
The report describes patterns consistent with theft and malfeasance in office under Louisiana law. The District has acknowledged that the findings confirmed suspicions of long-term criminal conduct and that some funds meant for the football and baseball programs were never deposited in official accounts but instead diverted for unauthorized personal use.
