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Fund Accounting
Governmental entities utilize “fund accounting” to account for inflows and outflows of resources (i.e., revenues and expenditures).  A “fund” is a self-balancing set of accounts designed to track a particular activity.  Most governments, at a minimum, account for their operations in a “general fund”.  Other fund types available for use include “special revenue” funds – which account for dedicated or reserved funding sources, “capital project” funds – which account for capital or construction related revenues and expenditures, “debt service” fund – which account for the accumulation of funds to pay on outstanding debt (such as bonds), “enterprise” funds – which account for “business-type activities, such as a water and gas fund or an airport, “internal service” funds – which account for internal operations, such as self-insurance funds or centralized operating segments, and “trust or agency” funds – which account for monies held by a government on behalf of others.

The Jefferson Parish Sheriff’s Office (JPSO) has historically accounted for the majority of its operations in its General Fund.  Some of the other more significant operating funds used by the JPSO include the Commissary Sales Special Revenue Fund, The Federal Grants Special Revenue Fund, the Communications Reserve Capital Project Fund, and the Buildings and Improvements Capital Project Fund.

See the Audited Financial Statements section for details on these funds and their activities for the current year.