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Financial Administration Overview

As noted in the section titled “Overview of our Office”, the Jefferson Parish Sheriff’s Office (JPSO) is a stand-alone local political subdivision (i.e., local governmental entity) providing a variety of services to the citizens of the parish over and above normal law enforcement duties.  To account for the activities of the JPSO, fund accounting is utilized in accordance with the pronouncements of the Government Accounting Standards Board (GASB).  Click here  for a brief overview of the funds used by the JPSO.

The JPSO is funded from a wide variety of sources, including property taxes, sales taxes, intergovernmental revenues and grants, service charges and commissions, fines and forfeitures, interest and other.  Click here  for a brief overview of the various sources of revenues accounted for in the General Fund.

Like most law enforcement agencies, the majority of the JPSO expenditures are for salaries and benefits.  Historically, nearly 75 cents of every dollar is spent in this area.  Other operating costs include insurance, electricity, supplies, equipment, etc.  Click here  for a brief overview of the various expenditures of the office.  Currently, the operating expenditures of the JPSO exceed $100 million.

Unlike most other law enforcement agencies, the Sheriff of the Jefferson Parish also acts as the “Ex-Officio Tax Collector” for the various taxing agencies in the Parish.  Taxes, licenses, fines and forfeitures, criminal bonds and other items collected by the Sheriff are accounted for separately from its normal operating funds as these monies are being held on behalf of other taxing bodies.   Click here  for a brief overview of the various collections and disbursements of the JPSO Tax Collector fund.

The JPSO operates on a fiscal year basis, with June 30th being the end of the fiscal year.