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).
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.
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.
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.
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.