BAKER — A new audit report released on Monday by the Louisiana Legislative Auditors Office says that auditors could not verify Impact Charter School’s finances because the former CEO blocked access to financial records.

The audit comes after former head of Impact Charter School Chakesha Scott pleaded not guilty earlier this month to federal theft and embezzlement charges.

Auditors with Daigrepont and Brian, APAC, said in their report that they were unable to issue an opinion on the Baker school’s finances for the year ended June 30, 2025, because the previous CEO denied the new management access to financial records and bank accounts. The audit firm issued a disclaimer of opinion as a result.

The Louisiana Legislative Auditor issued a public report in February 2025 identifying significant internal control deficiencies and alleged financial irregularities involving former senior management. After those findings, the Louisiana Board of Elementary and Secondary Education replaced the school’s board of directors and appointed a new CEO.

“We have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on the financial statements,” the audit released on Monday reads. “Basis for Disclaimer of Opinion The LLA issued a public report on February 5, 2025, identifying significant internal control deficiencies and financial irregularities involving former senior management. Following these events, The School’s Board of Directors and Chief Executive Officer were replaced by appointees of the Louisiana Board of Elementary and Secondary Education. The previous Chief Executive Officer is denying these claims and has denied management access to the financial records and bank accounts. We were unable to obtain any supporting documentation to provide reasonable assurance that the financial statements are reasonably stated.”

The new audit report says the school recorded a $2.8 million receivable representing funds that current management believes belong to the school but remain in accounts controlled by the former administration. The school has not been able to access those funds and is pursuing recovery through legal and other means.

The audit also notes that the former CEO has denied management access to records and is contesting her removal and the reconstitution of the board in ongoing litigation.

Read the full report.