By JIM BUTLER

The Sheriff’s Office had a General Fund balance of about $345,000 for the year ending last June 30. According to its recently released audit report, the fund had revenue of $52.8 million and expenses of $52.5 million (totals rounded).

The result brought the ending cumulative fund balance to $24.6 million. Cash, cash equivalents and certificates of deposit accounted for $9.76 million of that balance.

Sheriff Mark Wood’s department, like every law enforcement agency, is labor intensive, with payroll costs accounting for about 77 percent of the General Fund – $40.6 million.

The department’s overall net position dropped to -$20.9 million, pushed there by more than $75 million in long-term post-employment liabilities and capital investment.

The sheriff serves as the parish tax collector. The department collected and distributed $122.9 million in property taxes in the audit year.

About $18 million of that stayed with the department, collected through millage approved at the polls.

The department also received $16.8 million through a general sales tax, also voter-approved.

Auditors noted the apparent absence of required Code of Ethics and sexual harassment prevention training for some employees.

The department noted plans to operate a centralized monitoring system to assure the requirements are met.

The audit, as required by law, summarizes Wood’s compensation – $196,452 salary; $12,485 Medicare and health insurance; $48,732 retirement fund contribution; $1,684 travel and meals.

NOTE: Sheriffs’ base pay is set by the Legislature.