By Tiffany Flournoy
Editor’s Note: This article is part of an ongoing independent reporting series that started in late 2025 examining municipal operations, public accountability and transparency in the Town of Cullen. The reporting and original work in this series were independently produced.
BATON ROUGE, La. — The Town of Cullen has at least $332,000 in outstanding bills, only $9,296 in the bank and financial records so incomplete that state auditors cannot determine the full extent of the municipality’s financial problems.
Wednesday, the Louisiana Fiscal Review Committee approved moving forward with the appointment of a fiscal administrator for the financially distressed municipality.
The appointment still requires additional legal steps. The Louisiana Attorney General’s Office is expected to submit paperwork to the 26th Judicial District Court recommending a certified public accountant to serve as fiscal administrator. The judge will either approve the request or schedule a hearing.
The Cullen Board of Aldermen voted Aug. 17 to consent to fiscal administration.
Louisiana Legislative Auditor officials told the committee that Cullen is in serious financial distress and appears to meet at least five of the 12 criteria used to determine whether a municipality should be placed under fiscal administration.
State auditors confirmed at least $332,000 in outstanding obligations by contacting the town’s vendors.
“We think it’s more around $406,000, but we couldn’t confirm all of that. We are just giving you what we could confirm. Of that $332,000 — $132,451 IRS payments are going back to the fourth quarter of 2016, estimated close to $36,000 owed to MPERS,” Mike Battle, of the state auditors office said.
MPERS is the Municipal Police Employees’ Retirement System, which provides retirement benefits for eligible municipal police employees in Louisiana.
Battle said Cullen’s accounting system, including its QuickBooks records, is incomplete and inaccurate, making it difficult to determine the town’s full financial picture.
“When you look at the financial situation it’s hard to get an idea because their accounting system — QuickBooks, that kind of thing — it’s not complete, not accurate,” Battle said.
At the Aug. 26 Town of Cullen Council meeting, Mayor Pro Tem Floydean White said town officials were still trying to organize financial records and other documents after taking over municipal operations.
White said officials were missing files and did not have the password to the previous clerk’s computer, making it difficult to respond to requests for information. She also said town officials were working through accumulated mail.
Cullen has not had a financial audit since 2022.
“When you look at their last audit which in itself is a criteria, they haven’t had one since 2022…” Battle said.
The 2022 audit showed the town’s general fund had about a $27,000 cushion, while its enterprise funds posted a loss of about $471,000.
Battle said he believes Cullen’s financial condition has deteriorated since the 2022 audit, but the lack of more recent audits makes it difficult for state officials to determine precisely how the town reached its current position.
Cullen engaged an auditor for its 2023-24 financial audits, but Battle said the auditor had difficulty contacting someone at Town Hall.
The town’s workforce has also dwindled in recent months.
The town clerk resigned several weeks before former Mayor Terry Hoof’s departure. The water clerk resigned the same week Hoof left office. About a week ago, one of the town’s two maintenance workers also resigned.
White said during the Aug. 26 Town Council meeting that the maintenance worker’s departure came after the town had been unable to pay employees for weeks.
Members of the Board of Aldermen have gone three months without receiving their compensation.
Terry Hoof resigned as mayor on July 31, and White assumed the mayor’s duties Aug. 1.
Cullen is now operating with its elected officials, including the police chief, along with just two municipal employees — one police officer and one maintenance worker.
Cullen’s population falls within the statutory range Louisiana law uses to define a village. The 2020 U.S. Census counted 716 residents in the municipality.
Once appointed, the fiscal administrator would have broad authority over Cullen’s financial affairs. Legislative Auditor Mike Waguespack, who chairs the Fiscal Review Committee, explained to White during Wednesday’s meeting that the mayor and aldermen would become more of an advisory board, with ultimate financial decisions resting with the fiscal administrator.
Legislative Auditor Mike Waguespack, who also chairs the fiscal review committee said Cullen would be able to apply for a loan through the state Treasury to cover the fiscal administrator’s costs. He said the state has funds specifically designated for this type of loan, but Cullen would be responsible for repaying the money.