So What is the “Courthouse Capital Fund”?

It is named the Courthouse Capital Project Fund.

It is one of several separate fund accounts the Lincoln Parish Police Jury (LPPJ) accounting department has set up to document revenue and expenditures for a specific purpose.

To quote from the jury’s 2016 audit:

The Courthouse Capital Projects Fund (CCPF) is used to account for renovations of the Courthouse. Financing is provided primarily by operating transfers from the General Fund.

There are several other dedicated funds – Bridge Replacement, Parks & Recreation, Sewer, Library – to name a few.

As of 12/31/16, the Courthouse Capital Project Fund had an audited balance of $1.85 million. Apparently, it is the only fund that is used as a piggybank for pet projects. We cannot recall monies from any other funds used for purposes other than specified.

We looked on earlier audits (1995 and 1999), and the CCPF was described the same was as it is now – “to account for renovations of the Courthouse.”

We don’t know why the practice of spending dedicated money for other purposes has been allowed, nor can we explain why it hasn’t bee flagged by auditors.

But we’ll try to find out.

One Response to “So What is the “Courthouse Capital Fund”?”

  1. Anonymous Says:

    “It’s our money and we can spend it however we please.”

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