West Baton Rouge Parish has received the same adverse finding on its annual financial audit for 30 consecutive years, and the parish council has never publicly asked why.

At the council's Aug. 27 meeting, auditor Kevin Rodriguez of HoganTaylor LLP presented the parish's fiscal year 2025 financial audit. Rodriguez told the council that because the parish does not include the finances of its legally separate agencies (the Library, Council on Aging, Museum and similar entities known as component units) in its annual report, his firm issued an adverse opinion on that portion of the audit.

"Because the report does not include all the component units of the parish council, we issue an adverse opinion in our report, just as in previous years," Rodriguez told the council.

National accounting standards require the parish to combine the financial data from those agencies into its own financial statements. The parish has never done so, and the effect of leaving that data out has never been calculated, according to the auditor's report filed with the Louisiana Legislative Auditor.

Rodriguez then asked: "Any questions for the parish council audit?"

There were none. Chairman Carey Denstel moved to the fire district presentation without a word.

The council voted to accept the audit without discussion. No member of the public commented on the item.

A review of audits filed with the Louisiana Legislative Auditor confirms the same finding has appeared in every parish audit from 1996 through 2025. The finding spans 30 consecutive years and three different parish presidents.

What an adverse opinion means

An adverse opinion is the worst grade an independent auditor can give. It means the auditor reviewed the financial statements and concluded they do not accurately reflect the entity's financial position.

In this case, the adverse opinion applies only to the parish's reporting on its component units, not to the parish's own operations. On the parish government's own books, Rodriguez said the firm issued a clean opinion.

"Which is the highest level of opinion our profession can issue and the same level of opinion that you received in prior years," Rodriguez said.

The auditor also reported no problems with the parish's internal financial controls, no violations of laws or regulations, and no disagreements with parish management.

The Louisiana Legislative Auditor's own audit guide says this type of adverse opinion is common across Louisiana. Many parish governments choose to report only their own finances and leave out their component units. When that happens, the LLA's typical response is to check that those agencies are filing their own separate reports with the state. The guide does not describe any way to force a parish to fix it.

Parish financial position

On the parish's own books, the numbers are healthy.

After subtracting everything the parish owes, it ended 2025 worth $129.6 million, up $5.2 million from the year before. Of that, $56.4 million is not tied to any specific project or debt and can be used to cover the parish's regular expenses.

The parish owns $82 million in roads, buildings, land, equipment and other physical assets after accounting for wear and tear.

The General Fund, the parish's main checking account, had $33.6 million in available cash, up $4.2 million from the prior year.

Across all of its accounts, the parish had $75 million in spendable funds at year's end, an increase of $11.8 million.

The parish also took on $7.9 million in new debt for sewer system improvements in November 2025 and started a self-funded health insurance program for its employees during the year.

Fire district receives clean audit

The WBR Fire Protection District No. 1 also received a clean opinion for fiscal year 2025. Rodriguez reported no problems with the district's financial controls or compliance.

The fire district ended the year worth approximately $8 million, up about $1 million from 2024. Of that, about $2.1 million is available for general use.

Revenue was approximately $8 million, with an increase from the new EMS system, which is now counted as fees for service.

Utilities audit: clean opinion, one recurring finding

A separate auditor presented the WBR Parish Public Utilities audit, which also received a clean opinion.

The utilities department brought in $737,000 more cash than it spent, even though it posted an operating loss of $596,000 on paper. Revenue was up 15 percent overall, driven by a 25 percent jump in gas sales. The cost of purchasing gas rose 44 percent over the same period.

The auditor flagged one recurring issue: the department is holding customer deposits that should have been refunded under state law. The auditor said the problem is that former customers who moved away are hard to track down, and called the legal deadline "too strict."

Also at the Aug. 27 meeting

The council approved a rezoning request for approximately 13.7 acres along U.S. 190 near the Erwinville corridor, changing the designation to light industrial for a pipe storage and distribution operation.

The council authorized Parish President Jason Manola to sign a funding agreement with the Louisiana Department of Treasury for $500,000 from the last legislative session. Manola said an additional $1 million agreement will come before the council at the next meeting.

Manola reported that DOTD is in early talks to close the new Mississippi River Bridge for four to five nights over a six-month planning period for sign replacement. No start date has been set.

Manola also reported that parish firefighters, EMTs, and paramedics responded to three separate cardiac emergencies in the preceding three weeks. All three patients had no pulse when first responders arrived. All three were resuscitated and regained a heartbeat during transport.

The council approved the transfer of emergency radios purchased through a 2025 federal grant to the Addis Police Department and Port Allen Police Department.

Manola said the parish is beginning early planning for a 1.75-mill property tax renewal for the health unit, which will appear on the November ballot. He emphasized it is a renewal, not a new tax.