|Report says sheriff's office finances sound|
Financial operations of the Concordia Parish Sheriff's Office remain sound although net assets have decreased, according to a report released March 18 by the Louisiana Legislative Auditor.
CPA firm Silas Simmons of Natchez reported that the sheriff's office net assets for the year ended June 30, 2008, totaled $9,461,159, down $542,700 from the year before.
The report noted that the sheriff's beginning cash balance was $5,220,712 as of June 30, 2006, while the ending cash balance for June 30, 2007 was $5,478,797 and $4,327,815 on June 30, 2008.
"We're proud of our audit and there's probably no job a public official does that's more important than to be a good steward of the people's money," said Sheriff Randy Maxwell. "We monitor it constantly and make adjustments all during the year to reflect the economy."
He said when "gas went from $2.50 to $4 last year, adjustments had to be made with as many units as we've got on the road. You always have to adjust and stay on top of things."
Maxwell said revenue was down the past year due to a decline in grant funding.
"There are some new grants being made available but you have to be careful and read the fine print to understand fully the obligation" he said.
Revenues for the recent fiscal year were $12,392,238, up from $11,715,650 for the year before. Income sources consisted primarily of property taxes, grants, prisoner upkeep and interest income.
"There was $12,934,938 in expenditures including deprecation of $459,592 for the year ended June 30, 2008, and $11,749,127 in expenditures including deprecation of $408,998 for the year ended June 30, 2007," the reported said.
In a statement of revenues and expenditures, the report listed total income of $12,392,238 from the following sources:
Ad valorem taxes, $2,238,772; federal grants-correctional, $303,646; federal grants-public safety, $82,880; state revenue sharing, $137,481; state supplemental pay, $208,520; state grants-correctional, $611,200; state grants-public safety, $114,663; mowing contract, $368,137; miscellaneous, $232,330; hydro patrol and disasters, $7,054; sheriff's sales, $18,662; fines and forfeitures, $18,662; civil and criminal fees, $147,983; feeding and keeping prisoners-jail, $147,983; feeding and keeping prisoners-CPCF, $7,079,411; telephone commissions, $230,858; commissary sales, $241,702; and interest income $270,391.
Expenditures totaled $13,348,327 and included:
Public safety expenses of $4,696,985 and consisting of personal services and related benefits, $3,473,873; operating services, $806,331; materials and supplies, $69,873; travel and other charges, $58,063; and capital outlay, $288,845.
Correctional facility expenses totaling $8,562,686 consisting of personal services and related benefits, $6,090,479; operating services, $1,653,971; materials and supplies, $247,631; and capital outlay, $570,605.
Grass mowing contract expenses of $88,656 consisting of operating services, $26,176; materials and supplies, $57,861; and capital outlay, $4,619.
The report said the sheriff's office added the following capital assets for the fiscal year ending June 30, 2008: computers and related equipment, $43,087; equipment-corrections, $28,642; equipment-office, $20,129; vehicles, $292,136; vehicle equipment, $36,179; drug dog, $13,000; and buildings, land and improvements, $430,896.
The fund balance at the beginning of the fiscal year was $5,677,845. With expenses amounting to $956,039 more than revenue, the fund balance as of June 30, 2008 was $4,721.756.
The report also noted: "The Sheriff's Office continues to provide approximately 250 jobs to parish residents and maintains the operations of the Concordia Parish Correctional facility, as well as the ad valorem tax office for the parish, victim services, drug awareness education and top quality law enforcement services for the taxpayers of Concordia Parish. Several building projects have been completed or are under way to provide the facilities needed to continue and expand these operations and increase the plant owned by the taxpayers of Concordia Parish."