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JEFFERSON PARISH, LOUISIANA 2021 ANNUAL BUDGET JEFFERSON PARISH OFFICIALS Cynthia Lee Sheng Parish President, Jefferson Parish MEMBERS, JEFFERSON PARISH COUNCIL Scott Walker Councilman-at-Large, Division B Council Chairman Ricky J. Templet Marion F. Edwards Councilman-at-Large, Division A Councilman, 1st District Deano Bonano Byron Lee Councilman, 2nd District Councilman, 3rd District Dominick F. Impastato, III Jennifer Van Vrancken Councilman, 4th District Councilwoman, 5th District 2021 Jefferson Parish Annual Budget 1 Table of Contents by Function Description Page Description Page Budget Award 1 Public Safety Table of Contents 2 Public Safety 117 Transmittal Letter 4 Board of Zoning Adjustments 118 Inspection & Code Enforcement 120 Parish Profile Administrative Adjudication 122 Parish Profile 8 Bureau of Administrative Adjudication 124 Parish Website 11 Dept of Property Maint Zoning/Quality of Life 125 Parish President & Council 12 Community Justice Agency 127 Organizational Chart 13 Correctional Center - Operations 129 Schedule of Departments by Fund by Function 14 Correctional Center - Home Detention 131 Fire Services 132 Executive Summary Emergency Management 134 Executive Summary 15 Public Safety Grants and Administration 136 Financial Policies 31 Health and Welfare Major Revenue Sources/Assumptions 35 Health & Welfare 138 Long-Range Financial Outlook 37 County Agent 139 The Budget Process 39 Servicemen's Assistance 140 The Capital Budget Process 43 Jefferson Community Action Programs 141 Appropriation Ordinance 44 Culture and Recreation Personnel Position Control Summary 45 Citizens' Affairs 143 Other Financing Uses Budget Summaries Non-Departmental 145 Annual Budget All Funds 48 Consolidated Fund Balance Summary By Function 50 Special Revenue Funds 3-Year Financial Summaries 51 Department Funding Sources 53 Fund Descriptions 146 Schedule of Budget Transfers 54 Graphical Summaries 55 Transit Function Transit 151 General Fund Transit - Elderly & Handicapped 153 Summary 58 Culture and Recreation Functions Legislative Functions Library 163 Council 59 Consol Jeff Recr & Comm Ctr & Plygrd Dist 166 Legislative Delegation 61 Alario Center 169 Government and Ethic Compliance 63 West Jeff Park & Comm Ctr & Plygrd Dist 171 Judicial Functions Playground District 16 173 Adjudicated Property 65 Lafreniere Park 174 District Attorney 66 LaSalle Park 176 Law 68 Culture and Parks 216 District Courts 70 Council District Improvement/Assistance Funds First Parish Court 72 Off Track Betting 178 Second Parish Court 74 Video Poker 179 Juvenile Court 76 Tourism 180 Justice of the Peace 78 Westbank Riverboat Gaming 181 Constables 80 Health Premium Return Fund 182 Miscellaneous Judicial 82 BP Settlement 229 Pre Trial Release of Prisoners 83 Public Safety Functions Executive Function Juvenile Services 154 Parish President 85 Ambulance Dist. No. 2 162 Elections Fire District No 9 183 Elections 87 Fire District No 4 184 Registrar of Voters 88 E.B. Consol. Fire District 185 Financial Administration Fire District No 3 187 Finance Director 90 Fire District No 5 188 Accounting & Payroll 92 Fire District No 6 189 Budget Director 94 Fire District No 7 190 Internal Audit 96 Fire District No 8 191 Purchasing 98 Emergency Communications 192 General Services 100 Security Enhancement District 193 Personnel 102 24th Court Commissioners 196 Human Resource Management 104 Criminal Justice 215 Planning 106 Inspector General 224 Planning Advisory Board 108 Off Duty Witness Fund 226 Risk Management 110 Economic Redevelopment General Services Economic Development 213 Central Printing 112 Terrytown Redevelopment 221 Miscellaneous General Services 114 Metairie CBD Economic Develop Dist 222 Surplus Property 115 Churchill Economic Develop Dist 223 Jefferson Highway Economic Development Dist 227 2021 Jefferson Parish Annual Budget 2 Description Page Description Page Health and Welfare Functions Loan Programs Animal Shelter 156 Louisiana Community Development Authority - Grand Isle 297 Mosquito Control 158 Pavilion Health Unit 159 Louisiana Community Development Authority - Revenue 298 Human Services Authority 161 Refunding A & B Senior Services 219 Louisiana Community Development Authority - 2009 A, B & C 299 Public Ed & Gov't Programming 228 Louisiana Community Development Authority - Refunding 300 2009A Public Works Functions Louisiana Community Development Authority - Refunding 301 Streets Department 198 2009B Comprehensive Zoning Overlay 205 Louisiana Community Development Authority - Refunding 302 Road Lighting Dist 7 206 2009C Consolidated Road Lighting 207 Louisiana Community Development Authority Revenue Bonds 303 Consol Drainage Dist No 2 209 2010 Consolidated Garbage Dist No. 1 211 Louisiana Community Development Authority - Refunding 304 2014 Enterprise Funds Louisiana Community Development Authority - Refunding 305 Fund Descriptions 230 2015 Consolidated Sewer District No. 1 231 Louisiana Community Development Authority - Refunding 306 Consolidated Water District No. 1 233 2016 Louisiana Community Development Authority - Series 2019 307 Internal Service Funds GOMESA Fund Descriptions 235 Statement of Long Term Debt 308 Central Garage 236 Computation of Legal Debt Margin 309 Electronic Information Systems Management 238 Schedule of Debt Service to Maturity by Issue Type 310 Security Management 240 Ratio of Net General Obligation Bonded Debt to Assessed Value 311 Engineering Department 242 Pledged Revenue Coverage 312 Public Works Administration 244 Computation of Direct and Overlapping Debt 314 Environmental Affairs 246 Floodplain Management and Hazard Mitigation 248 Statistical Information Coastal Management 249 Five Year Fund Balance History 315 Ecosystems and Coastal Management 250 Tax Revenues by Source, Governmental Funds 316 Property Tax Levies and Collections 317 Capital Improvement Programs Assessed and Estimated Actual Value of Taxable Property 318 Annual Budget 252 Property Tax Rates and Overlapping Governments 319 Overview and Project Descriptions 253 Principal Taxpayers 320 Capital Allocation by Department 266 Ad Valorem Tax Authorization 321 Appropriation Ordinance 274 Ad Valorem Taxes Generated Per Mill 322 Demographic Statistics 323 Grant Budget 275 Glossary 324 Debt Service Funds Acronyms 329 Debt Management 276 Annual Budget 283 Outstanding Long-Term Debt 284 Special Tax Bonds SST Revenue Refunding Bonds Series 2009 A & B 285 SST Revenue Refunding Bonds Series 2013 286 SST Revenue Refunding Bonds Series 2017A 287 SST Revenue Refunding Bonds Series 2017B 288 SST Revenue Refunding Bonds Series 2019 A & B 289 EB Hotel Occupancy Tax Refund Imp Series 2018 290 Second Parish Court Revenue Bonds Series 2014 291 LO Chetta Drive Sewerage Certificates of Indebtedness 292 Series 2013 24th Judicial District Court Project Series 2014 293 General Obligation Bonds Fire Protection District No 7 294 Consol Playground Dist #2, Sub #1 295 Animal Shelter Series 2013 296 2021 Jefferson Parish Annual Budget 3 Jefferson Parish Transmittal Letter 2021 Jefferson Parish Annual Budget 4 2021 Jefferson Parish Annual Budget 5 2021 Jefferson Parish Annual Budget 6 2021 Jefferson Parish Annual Budget 7 Jefferson Parish Parish Profile Jefferson Parish, Louisiana History and Overview Jefferson Parish is located in southeast Louisiana stretching 60 miles between the south shore of Lake Pontchartrain and the shores of the Gulf of Mexico. A product of the Mississippi River’s delta system, the area that is now Jefferson Parish resulted from the river’s deposit of sediment into the gulf as its course continued to change. The resulting diverse topography consists of natural land ridges, bayous, swamps, lakes, bays and islands. The Parish was established in 1825, and at that time it extended west to east from St. Charles Parish to present‐day Felicity Street in New Orleans. However, to accommodate its growing population, Orleans Parish annexed property from Jefferson Parish’s eastern side. By1874, the current boundaries of Jefferson Parish were set. The parish is bounded by Orleans Parish and Plaquemines Parish to the east, the Gulf of Mexico to the south, St. Charles Parish to the west and Lake Pontchartrain (St. Tammany Parish) to the north. The Mississippi River bisects the parish into two parts that are locally termed the east bank and west bank. The east bank of Jefferson Parish is generally North of the Mississippi River and is composed of the unincorporated areas of Metairie and Jefferson, primarily, and the incorporated cites of Kenner and Harahan. The west bank, located south of the Mississippi River, contains the unincorporated areas of Marrero, Harvey, Terrytown, Crown Point, Lafitte and Waggaman, while Gretna, Westwego and Jean Lafitte are incorporated. The incorporated Town of Grand Isle located on a barrier island in the Gulf of Mexico forms the parish’s southernmost boundary. Over the years, Jefferson Parish has transitioned from a rural parish comprised of farmland and vast undeveloped tracts, to New Orleans’ first suburb from the 1950’s to the 1970’s, to its current status as an urban business center and one of the most populous parishes in the state. The parish’s population is currently estimated at 431,275 persons. Source: The Jefferson EDGE: Economic Profile 2021 Jefferson Parish Annual Budget 8 ECONOMY The COVID-19 pandemic brought public health, economic, and fiscal challenges with significant negative financial and budgetary impacts. Throughout this on-going pandemic there have been erratic sales tax collections, budgetary impacts including reductions
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