OAKDALE — A report released Monday found the Ward Marshal, City Court of Oakdale and Ward 5 of Allen Parish Office failed to file payroll tax returns and payroll taxes in a timely manner due to lack of funds.

An annual audit compiled by accountant Michael W. Johnson of Eunice cited the city marshal’s office for delinquent payroll taxes resulting in unspecified penalties and interest.

The report cited a lack of available funds as the reason for non-payment.

The audit recommends that the marshal file all required federal and state payroll tax returns and remit related payroll taxes on time.

The federal tax code and state statute require that payroll tax returns be filed and related payroll taxes be remitted by specific deadline.

The audit also found that the marshal did not have a compilation of his financial statements for the year ending Dec. 31, 2015 submitted to the Louisiana Legislative Auditor by June 30, 2016.

State law requires state and local government and quasi-public agencies that receive more than $50,000 in revenues and other sources in any one fiscal year, but less than $200,000 to have an annual compilation of its financial statements. The statutory deadline for submitted compiled financial statements to the Legislative Auditor is six months after the end of the fiscal year.

The audit recommends that the marshal submit annual compiled financial statements on time.

The office was also cited for failing to submit its annual audit report within six months of the end of the fiscal year. State law requires that audits of government entities be completed within six months of the close of the fiscal year and that reports be filed with the legislative auditors within that period.

The audit also said it would be ideal for the office to have a staff person familiar with generally accepted accounting principals.

The office was also cited for lack of adequate segregation of accounting duties due to a small staff.