General Order No. 17.4

Subchapter 17.4

ACCOUNTING

GENERAL ORDER NO. 17.4

17.4.1ACCOUNTING SYSTEM

A.The Lafourche Parish Sheriff's Office has a computerized accounting system that includes approval of each account and provides for monthly status reports showing:

Initial appropriation for each account;

Balances at the beginning of the monthly period;

Income received and expenditures made during the monthly period; and

Balances at the end of the monthly period.

Grant Accounting Policies

1.Dedicated Bank Account – The Lafourche Parish Sheriff’s Office has a bank account established and dedicated for all grant monies received from the Department of Justice.Once money is directly deposited by DOJ into the dedicated bank account, a spreadsheet is prepared to allocate what monies are dedicated to what specific grant. When it is determined that the Lafourche Parish Sheriff’s Office is entitled to earned funds from a specific grant, a check is written from the dedicated bank account and the funds are then transferred to the General Fund Bank Account.

Matching Funds - Some pre-earned grants awarded require a matching contribution. To meet this requirement a check for the proper match shall be written from the General Fund Bank Account to the Grant Bank Account where this money shall be held until it has been earned. When the grant is a reimbursed grant, the matching amount shall be deducted from the claim form processed by the Grant Project Director.

Interest Calculation - A spreadsheet is updated each month once the bank statement from dedicated bank account is received calculating how much interest money is dedicated to what grants. The Grant Project Director is then informed of how much interest money is available to be spent with their appropriate grant.

Grant Project Director’s Responsibilities - Each grant project director shall maintain a ledger using Microsoft Excel. The ledger shall document, in summary format, the expenses associated with their grant. Each grant project director shall file all reports as required by the grant except the Quarterly Financial Status Report. The grant project director shall submit to the Chief Financial Officer all data needed to file the Quarterly Financial Status Report.

Quarterly Financial Status Reports - The Chief Financial Officer shall file the required quarterly financial status report after receiving the necessary support data from the Grant Project Director.

Auditing - All grants are subject to audits as required by appropriate laws and policies and procedures.

17.4.2CASH FUNDS/ACCOUNTS MAINTENANCE

A.Many sections of the Lafourche Parish Sheriff’s Office receive cash, checks or money orders for a variety of reasons. The Chief Financial Officer (CFO) shalltrack and reconcile all financial transactions of the Lafourche Parish Sheriff’s Office including all cash by utilizing a trial balance, balance sheet, income sheet and general ledger. The trial balance reflects credits, debits and the balance on hand on a monthly basis. The general ledger is the audit trail for the trial balance sheet.

1.Agency personnel authorized either by job description or Department Head, can receive, maintain, or disburse cash from the following agency funds:

a.General Fund;

(1)The Community Security Section shall accept monies for:

(a) Misdemeanor probation fees;

(b)Restitution; and

(c)Home incarceration fees.

(2)The Detention Division shall accept monies for:

(a)Inmate commissary accounts;

(b)Fingerprints;

(c)Letter of Incarceration fees;

(d)Bond surrender fees; and

(e) Sex Offender registration fees;

(f)Bond fees

(3)The Training and Range Section shall accept monies for:

(a)Handgun Training;

(b)ShootingRange;

(d)RAD tuitions.

(4)The Personnel Division shall accept monies for:

(a)COBRA/Insurance;

(b)Investment recovery payments; and

(c)Any other costs associated with the separation of employment.

(5)The Administrative Division shall accept monies for copies of:

(a)Arrest reports;

(b)Fingerprints;

(d)Other records deemed to be open and available to the public.

Ad Valorem Tax “Property Tax” fund;

Alcohol License Fund;

(1)The Lafourche Parish Sheriff’s Office shall assist in the enforcement of all laws governing establishments regulated under the Liquor and Alcohol Beverages Ordinance of the Lafourche Parish Council Code of Ordinances. Investigators for the Louisiana Bureau of Alcohol, Tobacco, and Firearms have primary responsibility for the enforcement of violations on those premises.

(2) Any person, association of persons, or corporations desiring to sell alcoholic beverages of high and/or low alcoholic content, in Lafourche Parish, shall obtain a license from the Louisiana Bureau of Alcohol, Tobacco, and Firearms and the Lafourche Parish Sheriff’s Office. In addition, applicants must obtain an occupational license from the Lafourche Parish Council.

(3)The Lafourche Parish Sheriff’s Office is responsible for receipt and verification that all requirements are met for the beer and liquor license applications received for renewal as well as new businesses.

(a)Applicants shall obtain an application for beer and liquor permits from the Lafourche Parish Sheriffs Administrative Office.

(b)Once completed and notarized, applicants shall return the application to the Deputy Tax Collector at the Lafourche Parish Sheriff’s Administrative Office whom shall advise each applicant that they are required to apply with the Alcohol and Tobacco Control Office as well.

(c)The Deputy Tax Collector shall copy the application and forward to the Narcotics Section Clerk, filing the original.

(d)The Narcotics Section Clerk shall complete a background check on the applicant, notifying the Deputy Tax Collector of the results, maintaining the copy on file.

(e)The Deputy Tax Collector shall then complete a Lafourche Parish Government Form documenting the findings and forwarding it to the Parish President for review.

(f)The Parish President shall approve or deny applications and notify the Deputy Tax Collector by public service and/or via wide area network.

(g)The applicant’s status shall be made available to the Alcohol and Tobacco Control Office by the Deputy Tax Collector.

(h)The Deputy Tax Collector shall issue beer and liquor permits as approved by the Parish President and collect applicable fees.

(i)The Deputy Tax Collector shall notify applicants by public service and/or in writing of applications that have been denied.

Applicants may be referred to the Parish President for further information resulting in an application being denied.

(j)The Deputy Tax Collector shall maintain a file of active applications for tracking purposes. A follow-up to each application shall be conducted every twoweeks.

d.Bond Fund;

(1)Individuals can post cash bonds at either the LafourcheParishDetentionCenter, the South Lafourche Substation or through a commercial surety underwriter (bail bondsman).

(2)In every case, the Lafourche Parish Sheriff’s Office shall collect all fees as allowed by law:

(a)$15.00 (every bond)

§La R.S. 15:85.1, Posting of criminal bond; fee assessed

A.(1) There shall be a fee in the amount of fifteen dollars assessed in connection with the issuance of every criminal bond posted within each parish. The fee shall be collected by the sheriff of each parish from every person seeking release by means of a criminal bond, or their designated representative.

(b)$15.00 (every bond)

§La R.S. 33:1432, Fees in criminal matters

The compensation, fees, and costs allowed sheriffs, the parish of Orleans excepted, for all services in criminal matters, shall be the following:

(9) For taking appearance bond when required to do so, fifteen dollars, unless suspended by a judge of the district court of the parish. The judge of a district court of the parish shall waive this fee if a defendant has been tried and found not guilty or if the charges against the defendant are dismissed.

§La R.S. 22:822, Criminal bail bond annual license fee

A. There shall be a fee on premiums for all commercial surety underwriters who write criminal bail bonds in the state of Louisiana, as follows:

(1) Except in the parish of Orleans, the fee shall be equal to two dollars for each one hundred dollars worth of liability underwritten by the surety…In furtherance of the payment of this premium fee all commercial surety underwriters underwriting criminal bail bonds in the state of Louisiana shall, upon submitting the appearance bond and their power of attorney, simultaneously pay to the sheriff of the parish, except in the parish of Orleans, a fee of two dollars for each one hundred dollars worth of liability on the bail bond being presented for the release of a person on bail. Failure to pay the fee shall prevent the sheriff from accepting the appearance bond and the power of attorney. The sheriff may receive the fee by check or cash and shall only accept it from the surety or agent of the surety. In the event the surety or agent of the surety presents payment of the fee by an instrument which is returned for insufficient funds, the agent or the agent of the surety shall be prevented from presenting the appearance bonds with their power of attorney attached until the outstanding fees are paid to the sheriff.

3) Bond funds collected, and unclaimed after three years, shall be dispensed with per the provisions of La. R.S. 15:86.1.

La R.S. 15:86.1, Unclaimed bail bonds; disposition; return to owner

A. Notwithstanding any other provision of law to the contrary, any sheriff having possession or control of cash bail bonds which have been discharged and which remain unclaimed for more than three years, or which belong to an owner who is unknown or who has not been heard from for more than three years, shall deposit the same into the general fund of the sheriff, and thereafter the sheriff shall assume liability therefor.

e.Criminal Fund – Ticket and Fines; and

f.Sales and Seizures Fund.

B.The receipt of all monies shall be documented.

1. The original receipt shall be provided to the payer, a copy shall be provided to accounts receivable along with the cash, and a copy shall be maintained in the receipt book.

2.All monies collected at each location shall be duly noted on a deposit slip and all documentation reviewed by the appropriate Supervisor.

3.The Division Commander or designee shall assign a deputy with arrest powers to make the day’s deposit at the bank of record.

4. The Supervisor shall send a copy of the deposit with appropriate receipts or other documentation, to the CFO daily.

5.The CFO shall produce monthly reports including a trial balance, bank reconciliation and any other documentation to account for all credits and debits from LPSO accounts.

C.Only the Lafourche Parish Drug Task Force and the Transitional Work Program are authorized to disperse cash. Guidelines for disbursement follow those as outlined in General Order 43.1.3, and Appendix T, Chapter VII, Administration and Management.

D. The Lafourche Parish Drug Task Force documents all cash disbursed per General Order 43.1.3. The only cash disbursed by the Transitional Work Programis petty cash, as authorized by the Louisiana Department of Safety and Corrections and their Transitional Work Program Standard Operating Guidelines.

E. The Internal Auditor shall prepare an accounting at least quarterly of agency cashactivities.

17.4.3INDEPENDENT AUDIT

The Lafourche Parish Sheriff's Office Chief Financial Accountant, under the direction of the Sheriff, shall contact an independent Certified Public Accountant (CPA) firm to conduct a fiscal year audit. The CPA firm shall prepare an Engagement Letter to perform the upcoming audit. The Sheriff shall sign the Engagement Letter and the letter shall be forwarded to the Legislative Auditor for approval.When the Engagement Letter has been approved by the Legislative Auditor, it shall be forwarded to the CPA firm, who shall then conduct the audit.

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