General Fund Expenditures
Being a law enforcement agency, the JPSO spends the majority of its funds on salaries and benefits. Other major expenditure categories include general operating expenses, materials and supplies, travel, capital outlay, and intergovernmental.
Salaries & Benefits
The majority of the expenditures of the JPSO (nearly $0.75 on every dollar) is on salaries and benefits. The JPSO employs over 1,500 employees. In addition to direct salaries, the JPSO also passes on detail fees to the deputies who work details for other governmental agencies (such as the airport or the parish). Money received from the state under the Deputy Sheriff's Supplemental Pay Program is also passed through to the deputies who meet certain eligibility requirements.
All JPSO employees participate in the Louisiana Sheriff's Pension and Relief Plan, a cost-sharing multiple-employer defined benefit public employee retirement plan run by a separate board of trustees. The JPSO and its employees pay a certain percentage of the gross salaries into this plan.
All JPSO employees also participate in the JPSO Group Health and Life Plan, a self-insured group health plan providing medical and pharmaceutical care to participants. The JPSO pays 100% of the premium for its employees to participate in this plan. The employee is allowed to have his or her family participate in the plan as well for a certain additional premium. The JPSO pays for a portion of this premium, as well.
Although the employees of the JPSO are covered by a pension plan, they still must contribute to the federal Medicare program. As such, the JPSO incurs a cost associated with these taxes.
General Operating Expenses
This category accounts for normal operating costs (i.e., utilities, postage, communications, repairs, and maintenance, etc.) as well as other specific expenses, such as automobile insurance, community, and youth programs, or the costs of feeding the prisoners in the parish jail.
Materials & Supplies
This category accounts for office supplies, law enforcement supplies (such as ammunition, uniforms, bulletproof vests, etc.), and auto and marine costs (gasoline, repairs, and maintenance, etc.).
Travel is the smallest expense category and tracks the cost of travel to training programs, travel to other jurisdictions, etc.
To ensure that its deputies and employees have the tools needed to perform their duties, the JPSO dedicates a portion of its budget to purchasing new cars, computers, and other specialized equipment.
Audited Financial Statements
See the audited financial statements for details on each of these expenditure categories for the current year.