2-07/090.50 - Special Accounts



The Special Accounts Unit is responsible for collecting the Department’s revenue.  The Unit’s responsibilities are divided among two subsections.

Revenue and Billing

The Revenue and Billing Section maintains records for billing and collections made by the Department.  Invoices are prepared and delivered, and payments tracked, for the various services provided by the Sheriff to other County Departments, contract cities, school districts, the courts, and various other public and private entities.  This section is also responsible for maintaining the Billing Summary Report used to make revenue forecasts and to establish the annual revenue budget.

Trust and Cashiering

The Trust and Cashiering Section manages the Special Appropriations Fund, the Department’s TK7 trust account, and the Department’s miscellaneous fees and bail and fines bank accounts.  This section receives, deposits and records transfer payments made to the Sheriff by federal, state and local agencies under the aegis of grant programs and statutes such as SB‑09, Proposition 69, and Proposition 172. This section is also responsible for working with the Department’s Contract Law Enforcement Bureau and with the Los Angeles County Auditor‑Controller to develop billing rates.