Louisiana Corrections Audit Finds Issues with Inmate Time Computations

Report cites lack of adequate review process for changes to inmate time calculations and inadequate controls over fuel cards.

Published on Feb. 9, 2026

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A new audit of the Louisiana Department of Public Safety and Corrections found problems with the agency's inmate time computation processes and controls over fuel card transactions at several correctional facilities. The report noted the department lacked an adequate review process for changes to inmate time computations and had inadequate controls over fuel card usage as required by policy.

Why it matters

Proper inmate time computations and fuel card management are critical for ensuring the integrity of the state's correctional system and responsible use of public funds. The audit findings raise concerns about potential errors, fraud, and abuse within the department's operations.

The details

According to the audit report, auditors found that 37% of a sample of 30 subsequent changes to initial inmate time computations did not have proper review and approval documentation. The department acknowledged the issue and said it has updated regulations to address the problem. The audit also found inadequate controls over fuel card transactions at several correctional facilities, though the department noted no theft or waste was identified. Auditors also warned of potential fraud risks due to inadequate internal controls over payroll, though the department said no overpayments or fraudulent activity were found.

  • The audit covered the period from July 1, 2024 to December 31, 2024.

The players

Louisiana Department of Public Safety and Corrections

The state agency responsible for operating Louisiana's correctional facilities and managing the state's prison system.

Gary Westcott

The secretary of the Louisiana Department of Public Safety and Corrections, who responded to the audit findings.

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What they’re saying

“The Department concurs in part with the audit finding of inadequate review of subsequent changes to time computations. The Department concurs that procedures outlined in the regulation as written were not consistently followed, and as a result, updates to the regulation have been made.”

— Gary Westcott, Secretary, Louisiana Department of Public Safety and Corrections (louisianafirstnews.com)

“The Department concurs with the audit finding regarding inadequate controls over fuel cards. Although it is important to note that no theft or waste of fuel was identified during this audit, the Department is committed to improving internal controls to ensure that adequate records are maintained for fuel cards.”

— Gary Westcott, Secretary, Louisiana Department of Public Safety and Corrections (louisianafirstnews.com)

The takeaway

This audit highlights the need for the Louisiana Department of Public Safety and Corrections to strengthen its internal controls and review processes to ensure accurate inmate time computations and proper management of fuel card usage across its correctional facilities. Addressing these issues is crucial for maintaining the integrity and accountability of the state's prison system.