A rural Jeff Davis Parish drainage district adopted its budget late and failed to properly post meeting notices — both violations of state law, according to an audit report released Monday.

The 29-page report, compiled by auditor Ed Krielow of Jennings, covers Consolidated Gravity Drainage District 1’s records for the fiscal year ending Dec. 31.

The audit found the district violated state law by not adopting its 2012 budget until May 2012, after the start of the fiscal year.

The state’s Local Government Budget Act requires budgets to be submitted and available for public inspection at least 15 days before the beginning of the fiscal year.

In response, district officials said they will familiarize themselves with the law to ensure compliance.

The audit also found the district violated the state’s open-meetings law by failing to post notices of meetings and agendas.

The law requires that notices of all meetings be posted on the building where the meetings are held or be published in the local journal at least 24 hours in advance.

The board said future meeting notices and agendas will be posted as required.

Krielow also found the district did not comply with state law requiring all review engagements to be completed and submitted to the state legislative auditor within six months of the close of the fiscal year.

The audit noted that because of the receipt of unexpected revenues, officials were unaware a review engagement of the financial statements was required.

The district did not become aware of the requirement until June 15, 2013 — which did not give the CPA enough time to complete the work by the due date, the audit report said.

The report was not filed until Sept. 30.

The drainage district said it will review state law to ensure compliance.

Online: www.lla.state.la.us.