SECTION: 302 ACCOUNTING SYSTEM

SECTION: 302

TITLE:     ACCOUNTING SYSTEM

EFFECTIVE DATE:  February 15, 2017

The Evangeline Parish Sheriff's Office has an accounting system that includes the approval of each account by the Sheriff, and at a minimum, provisions for monthly status reports which include its initial budget appropriation for each account (or program), balances at the end of each quarterly period, and expenditures and receipts made during the period.

1. PROCEDURES:

1. Agency Accounting System:

1. The Administrator/Chief Financial Officer of the Evangeline Parish Sheriff's Office is responsible for administering a uniform central accounting system for all Budget Units of the Sheriff's Office and for providing monthly financial statements which show the financial condition of the Sheriff's Office.

2      The Evangeline Parish Sheriff's Office Budget Report shall be monitored by

        Administrator/Chief Financial Officer. The Administrator/Chief Financial     

        Officer shall provide a monthly status report on the following:

1. Initial appropriation for each budget unit (herein referred to as budget or

            budgeted) line item (or capital program);

1. Revisions for each budget unit item (or capital program);

1. Monthly commencement balance;

1. The central accounting system, which maintains the General Fund

                accounts, does not show beginning balances, but calculates the

                beginning balance with the current month's operation to included

                ending balance year to date and budget balances.

2. A budget unit report is prepared on a monthly basis which does include

       The beginning balance each month, current expenditures, year-to-date

        Balances and budget unit balances.

1. Monthly expenditures made during the quarter; and

1. Encumbrance accounting is not employed by the Sheriff's Office as

    an extension of formal budgetary integration in the funds. This function

    shall be provided by the auditors during  the Sheriff's routine audit.

    The Administrator/Chief Financial Officer works closely with the Budget

    Unit Supervisors to provide more detailed or specialized reports upon the

    request of the Sheriff.