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Parish of Caddo, Louisiana

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Parish of Caddo, Louisiana PARISH OF CADDO, LOUISIANA ANNUAL OPERATING AND CAPITAL IMPROVEMENT BUDGET January 1, 2014 – December 31, 2014 DR. WOODROW WILSON, JR ADMINISTRATOR & CEO ERICA R. BRYANT DIRECTOR OF FINANCE & HUMAN RESOURCES COMMISSION MEMBERS Douglas “Doug” Dominick District 1 Lyndon B. Johnson District 2 Michael D. Williams District 3 Matthew Linn District 4 Jerald Bowman District 5 Lindora Baker District 6 Stephanie Lynch District 7 John Escude’ District 8 Michael Thibodeaux District 9 David Cox District 10 Jim Smith District 11 Kenneth “Ken” Epperson District 12 The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Parish of Caddo for its annual budget for the fiscal year beginning January 1, 2013. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. TABLE OF CONTENTS PARISH OF CADDO 2014 OPERATING AND CAPITAL IMPROVEMENT BUDGET Table of Contents Page Section Number A. Budget Message A- 1 Goals and Objectives A- 7 Organization Chart A- 9 Annual Calendar A- 10 B. Parish Departments and Funded Agencies Narratives, Accomplishments and Goals Parish Departments: Office of the Parish Attorney B- 1 Department of Finance and Human Resources B- 2 Department of Public Works B- 7 Department of Facilities and Maintenance B- 16 Department of Parks and Recreation B- 22 Department of Juvenile Services B- 28 Department of Animal Services and Mosquito Control B- 32 Parish-Funded Agencies: First Judicial District Court B- 35 District Attorney B- 37 Coroner B- 40 Registrar of Voters B- 45 LSU Extension Service B- 48 Juvenile Court B- 55 Caddo Parish Health Unit B- 58 Biomedical Research Foundation B- 60 Shreve Memorial Library B- 70 C. Budget and Organization Overview Budget Summary C- 1 Budget Preparation and Review Process C- 3 Budgetary Policies and Assumptions C- 6 PARISH OF CADDO 2014 OPERATING AND CAPITAL IMPROVEMENT BUDGET Table of Contents Page Section Number Schedule of Ad Valorem Assessments, Millage Rates and Tax Revenues C- 13 Combined Personnel Roster C- 17 Total Salaries C- 18 Miscellaneous Statistics C- 19 Area Map C- 23 D. Capital Improvement Budget Capital Outlay Fund D- 1 Long-Range Capital Plans Department of Public Works D- 9 Department of Facilities and Maintenance D- 12 Department of Parks and Recreation D- 20 E. Individual Fund Budgets General Fund Fund Summary E- 1 Budget by Category E- 3 Budget Detail E- 5 Special Revenue Funds Fund Summary E- 15 Budget by Category E- 17 Public Works Fund E- 19 Building Maintenance Fund E- 26 Detention Facilities Fund E- 29 Parks and Recreation Fund E- 32 Solid Waste Disposal Fund E- 35 Juvenile Justice Fund E- 37 Health Tax Fund E- 42 PARISH OF CADDO 2014 OPERATING AND CAPITAL IMPROVEMENT BUDGET Table of Contents Page Section Number Biomedical Fund E- 48 Riverboat Fund E- 49 Criminal Justice Fund E- 53 Oil and Gas Fund E- 54 Economic Development Fund E- 56 Law Officers Witness Fund E- 58 Reserve Trust Fund E- 59 Shreve Memorial Library Fund E- 60 Debt Service Fund Statement of Bonded Debt E- 63 Bonded Debt Per Capita E- 64 Legal Debt Margin E- 65 Budget by Category E- 66 Budget Detail E- 67 Capital Project Funds Fund Summary E- 69 Library Bond Fund E- 70 Criminal Justice Facilities Fund E- 71 Capital Improvement Fund E- 72 Capital Improvement Fund II E- 73 Internal Service Funds Fund Summary E- 74 Budget by Category E- 76 Group Insurance Fund E- 77 General Insurance Fund E- 78 F. Glossary F- 1 Acronyms F- 7 2014 BUDGET MESSAGE 2014 BUDGET MESSAGE TO: The Caddo Parish Commission and the Citizens of Caddo Parish: In compliance with Article VI, Section 6.02 of the Caddo Parish Home Rule Charter, the Parish Administration is pleased to submit its proposed 2014 budget document for consideration and adoption by the Caddo Parish Commission. The annual Parish budget represents one of the most important policy documents that the Commission will enact during the course of a year, and it reflects the resources, strategies and goals of the Parish in the delivery of public services to our citizens. The accounting and budgeting format is designed to afford you an easy, readable and understandable budget with a detailed breakdown of the expenditures for the various departments and funds. As is our practice, this budget we present to you represents a balanced budget for 2014 – reflective of prudent and sound financial management, and the optimization of taxpayers’ dollars, which they are investing towards the operation of our Parish government. You will find that this budget addresses our most urgent operational needs, capital improvement initiatives, support of Parish agencies, economic development and social programs. We are presenting you with a conservative budget for 2014 and one that preserves funding for essential services upon which our citizens rely. The Caddo Parish Commission and the Administration are committed to the provision of a quality service delivery program, and to that end, are proposing to continue existing programs and services at the present level. A review of the proposed budget clearly illustrates the Parish's commitment to provide those fundamental public services that are highly valued by our citizens, such as public safety, road infrastructure improvements, maintaining Parish facilities, and recreational programs. The Parish Administration will continue to work with our local, State, and Federal partners in an effort to bring additional resources to our Parish and it citizens. In order to accomplish the successful completion of the 2014 capital improvements projects, we propose utilizing a combination of funding mechanisms, which includes the following funding sources: Oil and Gas Fund, investment interest earned from bond proceeds in the Capital Improvement Fund, and Riverboat funds. This funding approach would allow us to accomplish approximately four million dollars in capital projects. This approach is also being recommended as a result of the 2007 bond proceeds having been totally exhausted. The Commission has given approval to call for an election to ask the Parish citizens to allow the organization to continue collecting at the same rate of the current Debt Service Millage, 1.75 mills, instead of reducing this amount. We remain very optimistic that the citizens of Caddo Parish would allow us an opportunity to continue receiving the current millage rate and make good use of our AAA Standard and Poor’s bond rating to accomplish capital projects. Although we earn royalty income in the Oil and Gas Fund, the royalty funds have been steadily declining to market demands and prices; and, as we previously mentioned, it would not be wise or prudent to only fund our future long- range capital projects needs through this mechanism. The Caddo Parish Commission remains in good financial condition, and we are proud to be consistent leaders among the top Louisiana parishes with regard to maintaining our low financial indebtedness. I am well pleased with the fund balances that are in the Parish’s Reserve Trust and Oil and Gas Funds. The fund balances across all of the funds are adequate with the exception of the Juvenile Services Fund. I am also pleased to inform our citizens that the organization has, again, garnered the Government Finance Officers Association’s (GFOA) Budget Presentation Award for the 2013 accounting year. Our organization also received the GFOA’s Certificate of Achievement for Excellence in Financial Reporting for the 2012 fiscal year. Our 2012 financial audit resulted in a very favorable report with no major findings. Our exceptional financial audits are indicative of our efforts in achieving excellence in our financial standards. A-1 2014 BUDGET MESSAGE During this past year, the Caddo Parish Commission has increased its efforts to improve economic development opportunities throughout the Parish, and, in particular, put forth all attempts to put the former General Motors Plant back in economic commerce to bring jobs back and, hopefully, replace the ones that were lost with the closure of the plant. The Caddo Parish Commission is also to be commended for funding the design work for the proposed Caddo Common Arts District, which will create a “first of its kind” Arts District within our community and bring with it additional opportunities for economic development and jobs. The Administration will continue to exercise sound fiscal management across all departments’ budgets to ensure that we are prepared to rapidly respond to changing service demands while utilizing our existing resources. The overall spending forecast is projected to be consistent with priorities and needs. Issues Impacting the 2014 Budget The 2014 Budget represents a sustainable Work Plan that positions us to better achieve our mission and priorities, while being ever mindful of the potentially changing economic conditions locally and across the nation. Below are three areas that comprise the development of our resource allocations: Local Economy: The economy of Northwest Louisiana continues to be an important factor in the State's economy. The Port of Caddo-Bossier has steadily been a significant contributor to the economic growth in our region and for Northwest Louisiana. I would like to salute their efforts and those of other governmental and private partners in Northwest Louisiana for coming together as a team to bring Benteler Steel to our community. I would, also, like to acknowledge the Caddo Parish Commission for its investment of $2.6 million to improve the infrastructure at the Port of Caddo-Bossier in support of the Benteler Steel Plant project.
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