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. We are very appreciative of our local economic development partners for their contributions in making the “economic pie” bigger for everyone! Prudent Fiscal Management: Department Heads and their staff have continued to work diligently to effectively administer their respective budgets and deliver quality services to their customers. Through continuous budget reviews by Department Heads, the Director of Finance, the Parish Administrator’s Office and the Commission, the estimated year-end General Fund balance for the 2014 Budget has been determined to be approximately $15.5 million, which represents 145% of General Fund expenditures.
2014 Parish-wide Initiatives: The budget has been developed to address the following challenges that were identified by the Commission and Staff:
Estimated $2.9 million deficit within the Juvenile Justice Fund Increasing operational costs and overcrowding conditions at the Caddo Correctional Center (CCC) Creation of a Parish-wide Utility District to provide Parish citizens with water and sewage services (plans are currently underway to address the Parish's potable water needs) Infestation of Giant Salvinia Plants in area lakes Economic Development Initiatives Development of a Caddo Parish I-49 North Corridor Master Plan (currently underway)
Budget Organization
This budget document is divided into several sections with the four major sections being: Narratives, Budget Overview, Capital Budget, and Fund Budgets. The Narratives section includes a description of each department and all Parish-funded agencies. Most departments provided a list of accomplishments
A-2 2014 BUDGET MESSAGE
for 2013, as well as, goals and objectives for the upcoming budget year. The Budget Overview section provides the reader with a “snapshot” of the Parish’s 2014 budget. The Capital Budget section represents the Parish’s capital improvement plan for the 2014 budget year, and provides a detail of the planned projects for the year. Line-item appropriation details are included in the Fund Budgets section.
Budget Overview
The 2014 Budget is balanced in that revenues and fund balance reserves meet total 2014 expenditures. Fund balances are appropriated only to the extent that appropriations exceed estimated revenues. The recommendations included in the budget are guided by key principles of sound financial practices. For example, ongoing revenues are used for ongoing expenditures, while one-time revenues support one-time expenditures.
Revenue Forecast –– Projections for our most important revenues, property and sales taxes, are based on estimates of future economic conditions. The economic outlook for the coming year affects revenue estimates, which determine the amount of funds available for spending. Our economy continues to be stable and most economists predict a favorable economic outlook for North Louisiana with modest revenue growth. Accordingly, the budget includes a 5% increase in property tax revenues from the budget of $55.8 million in 2013 to $58.6 million for 2014. The increase is the result of new properties added to the tax roll. The assessment has increased 18% since 2010. Sales taxes are budgeted at $9.3 million for 2014 compared to the $9.9 million budget for 2013, a 6% decrease which is the result of decreased Haynesville Sale activity and decreased commercial construction.
The Parish has conservatively estimated $1,300,000 for its oil and gas revenue for 2014 because of the uncertainty of this revenue source. The majority of the Parish’s other revenue sources, such as gaming and state-shared revenues, are expected to have modest decreases for 2014.
Fund Balance Reserves – One of the most important elements of a sound, comprehensive budget is to evaluate the impact of projected revenue and appropriations on fund balance reserves. Fund balances are an important mechanism to meet unanticipated expenditure requirements, major revenue shortfall, or a major emergency such as a natural disaster. The fund balance for 2014 is expected to decrease $6.3 million from an estimated beginning fund balance of $164 million by year’s end. The majority of the decrease is associated with the funding of capital projects. The Parish issued $30,000,000 in general obligation bonds from 2007 to 2009 to acquire, equip, construct or improve major capital facilities. All of the bond proceeds have been allocated to capital projects with only interest off of the proceeds available for appropriation. Accordingly, capital projects decreased from $21.6 million in 2013 to $12.5 million in 2014. Interest off the bond proceeds will be used to fund $1.6 million of the capital projects. Capital improvements comprise 15% of the Parish’s budget. The five-year Capital Improvement Plan identifies the future capital needs of the Parish. The majority of the capital improvements are related to roads, bridges, and building renovations.
Expenditures – The Parish’s 2014 proposed expenditures, excluding the Shreve Memorial Library and the Biomedical Research Center, which are not managed by the Caddo Parish Commission, are $64,209,298, a decrease of 20.3%, over the 2013 budget. A summary of each fund’s budget is detailed on A-5.
A-3 2014 BUDGET MESSAGE
The following items address the factors associated with the recommended expenditures for 2014:
Salaries – Increases in operating expenses are typically associated with changes in compensation, benefits, and staffing levels. The 2014 budget provides for a 5% pay adjustment. (Merit increases of up to 3% will be given to employees and a cost of living adjustment is provided at 2%). Total budgeted positions, including parish-funded agencies, is 448, a net increase of three positions. A Horticulturist position has been added for Parks and Recreation. An Adult Drug Court Coordinator and a Case Manager have been added for Finance.
Health Insurance – The premiums for the group medical program are projected to increase by 7%. This is attributable to the increase in health care costs. Claim payments for 2013 were estimated at $4.2 million, and the 2014 proposed budget is $4.8 million, a 14% expected increase. In 2014, we will conduct a thorough analysis of our health insurance program to determine methods to reduce costs while providing affordable benefits. The 7% increase in premiums affects both the employees and the Parish.
Juvenile Justice – Revenues in the Juvenile Justice Fund are anticipated to be $4 million with expenditures of $6.9 million, resulting in appropriations exceeding revenues by $2.9 million. The Criminal Justice Fund will provide an operating subsidy totaling $3.1 million to offset this deficit. The Juvenile Justice Fund simply does not have an adequate revenue base to fund its current level of expenditures; the rededication of the Public Works property tax millage has allowed the Parish to allocate more funds to the Criminal Justice Fund, thereby increasing the operating subsidy to the Juvenile Justice Fund, which allows for a balanced budget in the Juvenile Justice Fund. The fund balance in this fund has improved significantly, with over a 60% increase since 2010.
Utilities – Costs for utilities are expected to decrease 7% as a result of a decrease in utility costs for CCC. The Parish invested $6 million in facility improvements at CCC to help reduce utility costs.
Grant Programs – Due to budget shortfalls, the State of Louisiana has reduced its funding to various agencies including Caddo Parish. Grant programs have decreased 40% due to the elimination or reduction of various State grants primarily Juvenile Services grants.
Capital Improvements – The Parish has decreased the Capital Outlay Program by $9 million in 2014 versus 2013. The decrease is the result of a reduction in the availability of capital funds since the entire $30 million bond proceeds have been allocated to projects. There is an ongoing need for capital projects but limited revenues to allocate for these projects without using reserve balances. The $30 million bond issue has allowed the Parish to address some critical capital projects without raising taxes. Hopefully, the voters will continue to allow the Parish to issue bonds to finance the Parish’s capital projects while maintaining the millage needed to pay off the bonds at 1.75 mills.
A-4 2014 BUDGET MESSAGE
PARISH OPERATING FUNDS
2013 2014 Percent Budget Budget Change
General Fund $ 10,220,226 $ 10,602,840 3.7 % Special Revenue Funds Public Works 8,424,077 8,314,534 (1.3)% Building Maintenance 3,849,383 3,971,234 3.2 % Detention Facilities 8,525,270 8,544,667 0.2 % Parks and Recreation 1,209,318 1,241,852 2.7 % Solid Waste 2,498,120 2,879,172 15.3 % Juvenile Justice 7,044,053 6,872,705 (2.4)% Health Tax 3,294,747 3,400,249 3.2 % Riverboat 1,480,128 1,600,051 8.1 % Criminal Justice 331,866 315,526 (4.9)% Oil and Gas 7,539,852 40,326 (99.5)% Economic Development 2,063,186 1,355,798 (34.3)% Law Officers Witness 34,246 34,202 (0.1)% Reserve Trust 11,127 11,737 5.5 %
Capital Project Funds Library Bond Fund - 1,175 100.0 % Capital Improvement 31,056 32,965 6.1 % Captial Improvement II - - - Capital Outlay 21,571,812 12,544,497 (41.8)%
Debt Service Fund 2,449,487 2,475,242 1.1 %
Total Parish Operations 80,577,954 64,238,772 (20.3)%
Other Special Revenue Funds Biomedical 2,703,915 2,908,710 7.6 % Shreve Memorial Library 19,515,493 19,098,170 (2.1)%
Total All Funds $ 102,797,362 $ 86,245,652 (16.1)%
Future Outlook
The future outlook for the Parish of Caddo and Caddo Parish Commission remains bright due, in part, to the conservative nature of the Caddo Parish Commission and its Administration. The projected economic growth forecast for our region of the State is very promising and the Caddo Parish Commission and Administration leadership have been and will continue to be aggressive
A-5 2014 BUDGET MESSAGE
in developing and creating an economic climate that promotes business development. Another area that we are working on is planning for business growth and community development in the Northern section of the Parish along the Northern Corridor of Interstate 49 and throughout the Southern part of the Parish. To make the most of the Northern Corridor of Interstate 49 and its potential, we are actively engaged in planning for a Regional Utility District that would enhance the public utility infrastructure in rural areas of the Parish, which we believe will meet future needs and support growth.
Finally, the Caddo Parish Commission and the Administration have done an excellent job in focusing its attention on important and relative issues impacting our local economy. I am optimistic that we will continue to use the Parish's resources wisely to build our economy, encourage business development and expansion, and promote technological advancement by pursuing businesses that help us transform our community in a positive way.
Acknowledgments
The preparation of any organization’s budget is usually an enormous task and this budget is of no exception! It took the entire organization, agencies that we fund, and the Caddo Parish Commission to pull this budget process together. On every team, there are “stand-out performers” who lead the way and are instrumental in getting things done, and for this reason, I would like to extend my heartfelt appreciation to Mrs. Erica R. Bryant, Director, Finance/Human Resources, and Mrs. Hayley B. Barnett, Assistant Director, Finance/Human Resources, along with their staff, for the exceptional manner in which they have managed our finances which resulted in a balanced budget for 2014!
Conclusion
The Parish of Caddo is financially sound and continues to practice prudent financial management. The 2014 budget reflects the Commission’s financial discipline to ensure that funds are available for current and future community needs. Your leadership has allowed us to better align our resources toward those most important priorities.
Thank you for your continued support of our efforts to effectively serve our community.
Woodrow Wilson, Jr. Erica R. Bryant Administrator & CEO Director of Finance/Human Resources
A-6 2014 Goals and Objectives
The Parish of Caddo understands it has an awesome responsibility as trustee of public funds. We realize we must utilize our resources wisely in order to provide quality services for our citizens and to build and maintain infrastructure which will meet present and future needs. To achieve this mission we have developed goals and objectives to guide us during the budget process. These goals respond to the needs and concerns of the citizens of Caddo Parish.
Fiscal Health
To strengthen policies to provide for a balanced budget which meets the needs of the citizens to ensure resources are available to meet future needs and allow for continuity of services while also maintaining sound financial practices.
Continue to discuss and evaluate options to generate additional revenues. Address future revenue and expenditure imbalances through the reduction of costs and increased efficiency.
Public Works
Maintain and develop adequate infrastructure and solid waste facilities which address the priorities for the safety and welfare of the citizens.
Develop a capital planning policy to address the priority needs of the Parish in relation to the road treatment program. Continue to provide maintenance for our roads and drainage systems to ensure our infrastructure is safe.
Animal Services and Mosquito Control
To promote and maintain a safe environment for the citizens through adequate maintenance of domestic and wild animals and mosquito control which address the underlying issues affecting health and the quality of life.
Continue to develop programs that increase the public’s awareness relating to responsible pet ownership by implementing a spay and neuter program. Continue to improve programs to combat the spread of mosquito-related viruses, primarily the West Nile Virus.
Parks and Recreation
To meet the recreational needs of the Parish through adequate maintenance of parks and playgrounds and through the development of new parks, recreational activities, cultural activities, and other leisure-time activities.
Continue to develop partnerships with other organizations to provide recreational activities the Parish could not otherwise provide without additional financial resources.
A-7 2014 Goals and Objectives
Continue to develop new parks in accordance with the recreational needs of the Parish. A Master Plan has been developed to provide an assessment of the Parish’s recreational needs and priorities. Work to educate the citizens of Caddo Parish about the Giant Salvinia problem as well as continue to fight the problem in area lakes.
Public Buildings
To provide safe and secure Parish facilities in which the citizens can feel comfortable while conducting transactions with Parish personnel.
Increase assessment ratings of the overall services provided by the Facilities and Maintenance personnel. Complete building improvement projects within the allocated time frame and achieve cost savings whenever possible.
Criminal Justice
To provide the necessary services for the Caddo Correctional Center, Juvenile Justice, District Court, and District Attorney by addressing the challenge of funding criminal justice expenditures.
Develop a funding solution for Juvenile Justice through the collaborative efforts of the Juvenile Judges and the Caddo Parish Commission.
Outside Agencies
The Parish has several agencies that provide services to its citizens and are included in the Parish budget but do not come under the direct control of the Caddo Parish Commission. The Parish’s goal in relation to these agencies is to strengthen Parish operations by developing collaborative goals based upon common interests to optimize the use of Parish resources and the delivery of services.
Organizational Support
To ensure the Parish of Caddo has the organizational structure and staff who are trained to achieve the current and future goals of the Parish.
Develop a process for workforce training and development to increase efficiency and reduce costs. Continue to analyze the Parish’s obligation towards its employees. Adequate revenues must be available to support Parish services and the employees who provide them.
A-8 ORGANIZATION CHART
CADDO PARISH COMMISSION SHREVEPORT, LOUISIANA
RESIDENTS OF CADDO PARISH
CADDO PARISH COMMISSION
COMMISSION BOARDS AND COMMISSIONS CLERK SHREVE MEMORIAL LIBRARY BOARD METROPOLITAN PLANNING COMMISSION SPECIAL DISTRICTS - FIRE, WATER, ETC
A-9 PARISH ADMINISTRATOR AND CHIEF EXECUTIVE OFFICER
PARISH ATTORNEY FINANCE & HUMAN RESOURCES
PUBLIC ANIMAL SERVICES & FACILITIES & MAINTENANCE PARKS & RECREATION JUVENILE SERVICES WORKS MOSQUITO CONTROL
2014 ANNUAL CALENDAR 2014 ANNUAL CALENDAR PARISH OF CADDO
JANUARY FEBRUARY
JANUARY 17 - CADDO PARISH EMPLOYEE APPRECIATION DAY FEBRUARY 4-5 - LA GFOA WINTER CONFERENCE BATON ROUGE, LA JUNIOR NATURALIST ORNITHOLOGY WORKSHOP - WALTER JACOBS NATURE PARK FEBRUARY 26-28 - POLICE JURY ASSOC. CONVENTION- BATON ROUGE, LA ANNUAL PERFORMANCE REVIEWS AND EVALUATIONS MARTIN LUTHER KING BASKETBALL TOURNAMENT - PARKS & RECREATION
OWL NIGHT OPEN HOUSE - WALTER JACOBS NATURE PARK
MAY JUNE
MAY 7-9- LA GFOA SPRING CONFERENCE - BATON ROUGE, LA JUNE 1-6 - ASFPM CONFERENCE (NATIONAL FLOODPLAIN MANAGERS) - SEATTLE, WA SENIOR DAY - EARL G. WILLIAMSON PARK JUNE 2-4 - GOVERNMENT FLEET CONFERENCE - SAN MAY 18-21- GFOA 108TH ANNUAL CONFERENCE - DIEGO, CA MINNEAPOLIS, MN JUNE 25 - NEW EMPLOYEE ORIENTATION JUNIOR NATURALIST BOTANY WORKSHOP - WALTER JACOBS NATURE PARK COMMISSION SELECTS OFFICIAL JOURNAL
MAY 3 - MUNICIPAL GENERAL ELECTION COMPREHENSIVE ANNUAL FINANCIAL REPORT ISSUED
EARTH CAMP - WALTER JACOBS NATURE PARK
FULL BODY WORKOUT - PARKS & RECREATION
GET HOOKED ON FISHING DAY - EARL WILLIAMSON PARK
SEPTEMBER OCTOBER
SEPTEMBER 24 - NEW EMPLOYEE ORIENTATION OCT 8-10- LA GFOA FALL CONFERENCE - BATON ROUGE, LA
ORGANIZATION OF PARISH ADMINISTRATIVE OFFICIALS BUGS, BATS, & BONES FESTIVAL WITH PUMPKIN TRAIL - WALTER JACOBS NATURE PARK JUNIOR NATURALIST ENTOMOLOGY WORKSHOP - WALTER JACOBS NATURE PARK
NEW WORLD USER CONFERENCE
A-10 2014 ANNUAL CALENDAR PARISH OF CADDO
MARCH APRIL
MARCH 21-5 - NACO LEGISLATIVE CONFERENCE LOCOFEST - EDDIE JONES PARK WASHINGTON DC APRIL 5 - MUNICIPAL PRIMARIES JENNER JOHNSON MEMORIAL ORIENTEERING MEET - EDDIE JONES PARK
JUNIOR NATURALIST MAMMALOGY WORKSHOP - WALTER JACOBS NATURE PARK
BALD EAGLE PRESENTATION - WALTER JACOBS NATURE PARK
APRIL FOOLS FUN - WALTER JACOBS PARK
NEW EMPLOYEE ORIENTATION - MARCH 26
JULY AUGUST
JULY 11-14 - NACO ANNUAL CONFERENCE - NEW ORLEANS, LA 2015 BUDGET PROCESS BEGINS
MID-YEAR EMPLOYEE PERFORMANCE EVALUATIONS AUG 20-22- FALL ELECTIONS
EARTH CAMP - WALTER JACOBS NATURE PARK
JUNIOR NATURALIST HERPETOLOGY WORKSHOP - WALTER JACOBS NATURE PARK
NOVEMBER DECEMBER
NOVEMBER 4 - OPEN PRIMARY CONGRESSIONAL DECEMBER 31 - NEW EMPLOYEE ORIENTATION
PUBLIC HEARING 2015 BUDGET GROUP BENEFIT OPEN ENROLLMENT
BENEFIT PLAN OPEN ENROLLMENT COMMISSION ADOPTS 2015 BUDGET
JUNIOR NATURALIST ECOLOGY WORKSHOP - WALTER ANNUAL LMCA MEETING JACOBS NATURE PARK CHRISTMAS ON CADDO FIREWORKS FESTIVAL - EARL G. FALL NATURE CRAFTS PROGRAM - WALTER JACOBS NATURE WILLIAMS PARK PARK CHRISTMAS FOR THE CRITTERS CRAFT PROGRAM - WALTER JACOBS NATURE PARK
A-11
PARISH DEPARTMENTS AND FUNDED AGENCIES
NARRATIVES, ACCOMPLISHMENTS AND GOALS
PARISH DEPARTMENTS
OFFICE OF THE PARISH ATTORNEY
NARRATIVE
The Office of the Parish Attorney was created and established pursuant to Section 5.07 of the Home Rule Charter of the Parish of Caddo. The Parish Attorney serves as the chief legal advisor to the Caddo Parish Commission, the Parish Administrator, and all offices, departments, boards and agencies of the governmental unit of the Parish of Caddo.
MAJOR ACCOMPLISHMENTS IN 2013
• ORDINANCES AND RESOLUTIONS
Drafted and finalized approximately forty (50) ordinances and resolutions for the Caddo Parish Commission, the Parish Administration, and other departments and agencies of the Parish of Caddo.
• CONTRACTS
Drafted and finalized over one hundred (100) contracts, amendments to contracts, hold harmless agreements, intergovernmental agreements, cooperative endeavor agreements, and leases on behalf of the Parish of Caddo.
Additionally, approximately eighty (80) non-governmental organization agreements were drafted and finalized concerning the Parish’s riverboat and economic development funding. In depth reviews of applications and reports were also conducted throughout the year.
• GARNISHMENTS
Drafted appropriate responses to garnishment/bankruptcy petitions.
• LEGISLATION
Disseminated information to the Louisiana Legislature pertaining to matters of interest to Caddo Parish.
• LITIGATION
Obtained several additional dismissals and settlements.
Continued to vigorously defend the Parish in all pending litigation matters.
We are hopeful that the citizens of the Parish of Caddo, all parish officials, administrators, employees and all other persons interested in improving our parish government will continue to inform us when we can assist them in their own public efforts.
B-1 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
The Department of Finance and Human Resources supports all Parish departments and certain outside agencies by providing centralized financial, personnel, and data processing functions. The Department consists of four divisions: human resources, accounting, purchasing and information systems. All divisions work closely together to provide the Parish with effective and efficient financial, personnel, and technological services.
Human Resources
The human resources division provides comprehensive support services for approximately 367 employees of the Parish of Caddo and additional benefit services for approximately 200 employees of various other agencies funded wholly or partly by the Parish. The division provides services in the area of employee recruitment and selection, classification and compensation, organizational development, employee training, career development, supervisory support, workers’ compensation, benefits administration and risk management. Human resources is committed to work with all employees to create an environment that will enhance career development, recognize talent and achievement, and expand the scope of individual and team contributions to achieve quality results.
Accounting
The accounting division is responsible for providing financial related services to the Parish including accounts payable, payroll, revenue collection, record-keeping and financial reporting. Approximately $100,000,000 in revenues is collected annually. The division also manages the Parish’s investment portfolio of $145,000,000, provides debt and records management, maintains the project accounting system, and controls general fixed asset records. The general fixed asset system is used to maintain and control the acquisition, transfer and disposal of Parish assets including Parish buildings, equipment, land and vehicles.
In addition to providing financial services and information to the Parish, the accounting division also generates revenue for the Parish by performing accounting services for other outside agencies. The accounting division also provides accounting functions for the Section 8 Housing program, the Local Law Enforcement Block Grant programs and the Louisiana Community Development Block Grant programs.
Purchasing
The purchasing division is responsible for maintaining a centralized purchasing system where all requisitions are evaluated and processed in order to ensure the Parish receives the best product for the best price. This division also coordinates the awarding and letting of bids in accordance with State law. The purchasing division works closely with the legal department in the preparation of updated requests for proposals (RFP’s) and bid packages. One of the division’s major goals is maintaining a good working relationship with vendors.
B-2 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
Information Systems
Information Systems is responsible for maintaining the Parish’s computer network and providing technology assistance to all Parish departments as necessary. An information systems team has been established to analyze the needs and requirements of the Parish’s computer system and address any technological concerns that the Parish is presently facing or may face in the future.
Other Functions
In addition to the functions described above, the Department of Finance and Human Resources is also responsible for certain other functions of the Parish including: the preparation and coordination of the annual operating budget, coordination of the annual audit of the Parish’s general purpose financial statements and maintenance of a centralized mailroom.
MAJOR ACCOMPLISHMENTS IN 2013
• Maintained Standard and Poor’s Bond rating of AAA
• Earned the GFOA Distinguished Budget Presentation Award
• Earned the GFOA Certificate of Achievement for Excellence in Financial Reporting for the 2012 CAFR
• Completed the Finance and HR policy and procedure manual
• Enhanced document workflow process to eliminate paper forms and quicken approval process
• Implemented Family Medical Leave tracking system
• Updated record retention policy for departments to ensure compliance with state and federal regulations
• Provided onsite wellness screenings for employees
• Provided supervisor training in performance management and the employee assistance program
• Utilized intranet and internet to improve citizens' and employees' access to information
• Provided annual conference for retirees and local ethics training for employees
• Installed fiber from Courthouse to Animal Services and CCC
B-3 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
• Implemented Server 2012 Hyper-V virtualization project
• Completed Juvenile Services domain conversion
GOALS FOR 2014
• Continue to provide analysis and reports to the Parish Administrator and Commissioners as necessary
• Prepare the Operating and Capital Improvement Budget and continue to earn the GFOA Distinguished Budget Presentation Award
• Prepare the Comprehensive Annual Financial Report and continue to earn the GFOA Certificate of Achievement for Excellence in Financial Reporting
• Conduct additional internal reviews of Parish departments that will result in improved efficiency
• Transition third party administrator of group health plan to Blue Cross Blue Shield of LA
• Inform employees about the importance of education, awareness, self-care and behavioral change in improving wellness
• Improve employee onboarding experience through three-month checkup on new employee to determine job satisfaction
• Leverage technology to streamline HR service processes and improve access to employee information
• Improve performance management program to ensure timely and effective feedback and increase employee productivity and job satisfaction
B-4 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
PERFORMANCE MEASURES
WORKLOAD INDICATORS 2012 2013 2014 Actual Projected Estimate
Employees in Department 18 18 20
Vendor transactions processed 17,921 18,213 18,000
Payroll transactions processed 13,024 13,245 13,000
Pay Periods processed 38 38 38
Bank Statements reconciled 60 60 60
Funds Administered 36 36 36
Purchase Orders issued 678 650 600
Requirement Contracts issued 171 182 175
Occupational Licenses issued 540 532 525
Insurance Licenses issued 496 503 500
Beer & Liquor Licenses issued 111 105 110
Amusement Device Licenses issued 310 310 310
Cost per Hire $165 $165 $165
Pre-disciplinary Conferences 6 13 6
Section 125 Participation 181 184 190
Percent of Employees Enrolled in Health Plan 62% 62% 65%
Turnover 11% 11% 10%
Applications Accepted 853 925 1,000
Work-related Accidents 55 45 42
EFFICIENCY INDICATORS
Investment transaction per month/1 employee 75 72 80
Purchase Order transaction per month/2 employees 28 27 25
Total transactions per month/10 employees 257 262 258
B-5 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
EXPENDITURE SUMMARY 2012 2013 2013 2014 Actual Budget Estimate Budget General Fund (100) Human Resources (132) Salaries & Benefits $ 229,341 241,408 250,529 252,891 Materials & Supplies 5,829 13,300 7,367 12,300 Education, Training & Travel 11,805 14,500 11,413 14,500 Utilities 777 1,450 1,206 1,450 Contract Services 10,598 16,480 25,432 30,894 Internal Charges (162,948) (164,590) (164,590) (184,484) Capital Outlay 330 2,500 1,845 2,500 Other Expenses 5,828 8,300 6,789 8,550 101,560 133,348 139,991 138,601
Accounting/Purchasing (133) Salaries & Benefits 787,916 873,613 844,115 923,015 Materials & Supplies 25,901 34,025 27,118 34,025 Education, Training & Travel 34,676 45,000 44,732 45,000 Utilities 4,630 4,800 4,412 4,800 Contract Services 22,981 24,880 26,826 30,394 Internal Charges (506,167) (518,941) (518,941) (553,361) Capital Outlay - 6,500 3,713 8,500 Other Expenses 7,973 7,700 6,881 7,700 Reimbursements (21,685) (25,000) (50,914) (40,000) 356,226 452,577 387,942 460,073
Information Systems (136) Salaries & Benefits 227,385 239,192 239,276 252,774 Materials & Supplies 1,575 2,400 2,091 2,400 Education, Training & Travel 7,852 12,000 7,924 12,000 Utilities 7,422 8,000 6,555 8,000 Repairs & Maintenance 476 1,500 1,320 1,500 Contract Services 107,116 141,475 147,718 164,484 Internal Charges (239,856) (249,502) (249,502) (262,242) Capital Outlay 13,177 13,000 17,439 22,000 Other Expenses - 200 125 200 125,146 168,265 172,946 201,116
Total Expenditures $ 582,932 754,190 700,879 799,790
B-6 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
The Department of Public Works is responsible for the design and construction of the Parish road, bridge and drainage systems, as well the collection and disposal of solid waste. The Department also manages engineering, subdivision plan review/approval, property standards violations, the adjudicated property program, the leasing of Parish oil & gas mineral rights, and the building permits office. The day to day maintenance of the Parish road and drainage system is handled by the North District Camp in Vivian and the South District Camp in Springridge. Our Bridge Crew conducts repairs and regular maintenance to all bridges in the Parish bridge system. Fleet Service is responsible for all Parish vehicles and heavy equipment. The Traffic Engineering/Sign Shop provides traffic control and road signage for safe travel throughout Caddo Parish. The Commercial Vehicle Enforcement Unit assists in controlling overweight and oversized vehicles on Parish roads and bridges.
The Department of Public Works continues to face the challenge of maintaining Caddo Parish’s growing and maturing road, bridge, and drainage infrastructure. The Department continues to utilize best management practices and improved technology to overcome the large increase in costs due mainly to the ever increasing cost of oil and construction materials. We are committed to seeking innovative ways to improve our efficiency by leveraging technology into our work methods and practices. All of our equipment purchases have multiple uses and require less manpower to operate. We have been good stewards over financial resources by being very aggressive in negotiating the best prices on construction projects, which reduced project costs and saved taxpayers’ dollars.
Solid Waste Division
The Solid Waste Division of Public Works remains one of the most heavily utilized services within the Parish. Over the past three years, storage capacity has doubled at our compacter sites in Blanchard, Keithville, and Springridge, as these are the three most heavily used sites in the Parish. This past year, the Solid Waste Division collected and disposed of 15,252 tons of solid waste from seventeen (17) compactor sites located throughout the Parish. Through recycling of scrap metal, aluminum cans, and used appliances, the Solid Waste Division has generated $116,917.00 in additional revenue. They also recycled 391 tons of paper, generated $5,865.00 in additional revenue, and saved the Parish an additional $15,053.50 in landfill tipping fees by not throwing that paper away. In addition, the Department has collected 6,984 tires to be recycled and has partnered with the Caddo Parish Sheriff’s Department in collecting 162,600 pounds of trash from 650 miles of Parish roads.
Industrial Development
Public Works has continued to focus on opportunities to make improvements to the Parish’s industrial development where possible. We work closely with the Shreveport Chamber of Commerce to attract business by marketing Parish-owned land as possible sites for companies. Public Works received numerous requests for information concerning Parish-owned property located in the West Shreveport Industrial Park, North Shreveport Industrial Park, and the Caddo Industrial Park. We also work together with the Ward II Industrial Development Corporation to support the Ward II Industrial Park, located South of Vivian. Public Works will continue to
B-7 DEPARTMENT OF PUBLIC WORKS
NARRATIVE promote and market Parish-owned property to prospective businesses to allow for industrial expansion and more jobs for Caddo Parish.
Construction/Building Permits
During the First Extraordinary Session of 2005, the Louisiana Legislature passed Act 12 creating the Louisiana State Uniform Construction Code. Effective January 1st, 2006, this Uniform Construction Code (UCC) provided for the mandatory enforcement by Parishes and Municipalities of certain construction and building codes. Lacking permit/inspection infrastructure and staffing, Caddo Parish entered into a Cooperative Endeavor Agreement with the City of Shreveport. The City of Shreveport now processes all Caddo Parish building permits and code inspections. Caddo Parish continues to issue addresses, utility and driveway permits, and flood zone determinations. This is another good example of Caddo Parish and the City of Shreveport working together to benefit their citizens. This cooperative endeavor has continued to exceed all expectations of both the Parish and the City.
Floodplain Management
Caddo Parish participates in the National Floodplain Insurance Program (NFIP), which means a discount on flood insurance policies within Caddo Parish. Under this program, Caddo Parish enrolled in the Community Rating System (CRS) Program which allows a community to obtain a percentage discount on all flood policies written. Caddo’s current classification rating is Class 8; this means that the citizens of Caddo Parish receive a 10% discount on their flood insurance policy. Caddo Parish has 756 policies in effect with a combined coverage of over $184,076,600. The efforts of the Public Works and Engineering Departments are working toward moving to a Class 7 rating; this would mean a 15% discount on policies at renewal and initial application. Caddo continues to advance in flood prevention and outreach to the citizens of Caddo Parish.
The Parish continues to pursue federal grants to help citizens that have experienced more than two flooding events within a ten year period. These grants are to elevate, relocate, or acquire the property, and/or return it to open space or some other project that will benefit the public. Since entering the National Floodplain Insurance Program, Caddo Parish has helped to elevate one house by obtaining a federal grant of $89,000, acquired ten houses in the amount of $1,320,500 from 2000 to 2005. In 2010-2011, using federal grant money, the Parish has purchased three more homes for $1,046,000. The only Severe Repetitive Loss (SRL) property (flooded six or more times) in Caddo Parish was purchased for approximately $200,000.
Storm Water Management
The Public Works Department continues to focus on Storm Water Management through conducting site inspections to ensure compliance with State and Federal laws. In addition, the Parish has established regional flood zones basins to control flood management in new developments. The new flood control basins will be incorporated into the major revision of the subdivision ordinance, which was completed in 2007. Many warnings were issued on storm water pollution violations.
B-8 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
Capital Projects
The “Road Treatment Program” is the Department’s largest capital project consisting of 119 road repair projects covering 55.3 miles throughout the Parish. The Program funding was increased to accelerate improvements, reduce repair cycle, and cover increasing material costs. Also, the principals of value engineering are used to extract maximum use of taxpayers' dollars and stay within budget. Value engineering resulted in better prices and has afforded the department more funds for overlay and rehabilitation of roads. Public Works incorporated other capital projects into the Road Treatment Program and eliminated additional fees by staying with the design requirements and working within the existing right-of-way.
Some of the other large capital projects during 2013 consist of the reconstruction and improvement of North Lakeshore Drive Reconstruction Phase 2, Parish-wide full-depth patching program, Parish-wide right-of-way tree trimming, completion of a bike path along North Lakeshore Drive and Blanchard Furrh Rd, and the design of Springridge Texas Stateline Rd Bridge Replacement.
Adjudicated Properties
This very successful program is in its seventh year of existence and continues to allow the governmental body that has jurisdiction over the property to sell the property that has been seized due to property taxes not being paid. Properties adjudicated to the Parish are being addressed with the intention of restoring them to the property tax rolls. Citizens, non-profit organizations, and local investors are making good use of this program. It continues to return delinquent property back to the tax rolls, which in turn, benefits the entire community. This past year the program sold 130 properties, which represents $173,087.00 in sales revenues for the local taxing authorities.
To date, the Public Works Department has processed over 2,100 applications for the sale of adjudicated property. In all, 807 parcels have been sold and returned the property to the tax rolls. In 2013, an additional eight parcels have been redeemed resulting in the collection of over $23,545.97 in past due taxes.
The Public Works Department also sets up payment plans on adjudicated properties for which there are no applications to purchase or donate. This has resulted in the collection of $85,653.59 in down payments and $23,926.84 in monthly installment payments on the repayment of $743,643.14 in delinquent taxes.
Growing Concern on the Availability of Drinking Water
The Public Works Department is very concerned about the area’s main ground water source, which is called the Carrizo-Wilcox Aquifer, as a reliable water source of potable water. Our concern is that this water source is rapidly being depleted and not being replenished according to geological reports. Public Works, in conjunction with Louisiana State University at Shreveport, is partnering on a joint venture to install ten test wells throughout the Parish to track water levels,
B-9 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
quality, and to collect data on the Wilcox Aquifer system. The data collected will be used by community leaders to develop an action plan to ensure that the community has adequate water in the future. In the meantime, the Parish has launched a public awareness campaign on this subject and requests that citizens do what they can to conserve and limit water use.
Phase I of this project was completed in 2008. Five test wells were drilled and completed including geophysical logging, well pumps, and monitoring systems. These wells will be monitored for quantity and water level on a monthly basis, and the water quality will be sampled quarterly. Phase II of this project, the drilling and completion of the remaining five test wells, was completed in 2010. During 2011, the area suffered a severe drought and the State of Louisiana Department of Natural Resources declared a ground water emergency for two areas of Caddo Parish. Data from our monitoring wells was extremely important to the State. The Department of Natural Resources ordered conservation measures and water use restrictions, which are still in place.
Leasing Parish Oil and Gas Mineral Rights
The Department of Public Works administers all of the leasing of oil and gas mineral rights for the Parish. During 2008, these mineral rights became very valuable with the discovery of the Haynesville Shale natural gas field. This natural gas field, which is located under a large portion of Caddo Parish, has been called the fourth largest gas field in the world. In cooperation with the Natural Resources Committee and Legal Department, the Public Works Department has also been involved with the creation of an ordinance regulating certain areas of oil and gas drilling within the Parish. While drilling in the Haynesville Shale has decreased with the price of gas, there has been some new activity in an area South of Caddo Lake across to the area near the towns of Dixie and Belcher.
Property Standards
The problem of Property Standards within Caddo Parish is an ongoing concern. The Caddo Parish Commissioners and the Department of Public Works and Engineering have received an increasing number of complaints concerning property standards. In response, the Public Works Department has budgeted for the removal of old dilapidated and abandoned buildings within the Parish. There have been over 375 formal complaints made. 300 of these complaints have been cleared by the property owners after first or second notifications. The cases presented to the Parish Property Standards Board have resulted in approximately 33 different structures being removed (demolished) and citizens’ concerns being addressed.
Currently less than 5% of all property standards cases have to be presented to the Property Standards Board. This result is in conjunction with the parish ordinance passed in 2010. Under Chapter 30, Code Enforcement, the Justice-of-Peace and Constables now have the authority to address Property Standards issues for property that is currently occupied. This ordinance is a direct result of citizens requesting something be done to help with health and safety issues within Caddo Parish. This ordinance also addressed their concerns about property values in their neighborhoods.
B-10 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
Commercial Vehicle Enforcement Unit
The Commercial Vehicle Enforcement Unit (CVEU) is the newest branch of the Public Works Department under the Parish Permit Office. This unit came into effect on January 1, 2011 with a Permit Technician and an Enforcement Officer. The primary function of this unit is to protect health and safety on Parish roads due to the increased volume of traffic. The Enforcement Officer writes citations for vehicles that have not obtained the necessary permits related to vehicle weights to haul items within the boundaries of Caddo Parish.
Since its creation in January 2011, the Department has issued 9,168 hauling permits and 271 citations. Citation revenues are split between the Public Works Department and the Caddo Sheriff’s Office. The CVEU’s mission is to make commercial vehicles more aware of the weight and safety standards of the Caddo Parish road system- resulting in less damage to roads and bridges, a longer life for these assets, and a safe and secure travel environment for the citizens of Caddo Parish.
Department of Fleet Service
Fleet Service returned as a division of the Public Works Department in 2011. The Department of Fleet Service’s mission is to provide customer satisfaction through courteous, safe, and professional services, while protecting the environment and citizens of Caddo Parish.
The Maintenance Shop is responsible for maintaining and refueling over 340 Parish vehicles and 100 pieces of heavy equipment. Many departmental improvements have been made in the last year to improve working conditions and update departmental procedures. Fleet Service has been recognized by the National Institute for Automotive Excellence and has received the Blue Seal of Excellence Award.
The Traffic Engineering/Sign Shop plays an important part in insuring the citizens of Caddo Parish have safe roads to travel on. This division also provides quality signing for outside governmental agencies and some non-profit organizations throughout Caddo Parish. The Sign Shop Foreman has received certification from the International Municipal Signal Association for work zone safety and sign markings.
MAJOR ACCOMPLISHMENTS IN 2013
• Road Treatment Program treated 119 roads totaling 55.3 miles
• Penetration Roads (6.0 Miles) (4 Roads)
• Road Striping (19.1 miles)
• Jefferson Paige and Stonehedge Dr. Drainage Improvements
B-11 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
• North Lakeshore Drive Phase 2, Construction
• Bridge Replacement Design completed for Springridge Texas Stateline Road
• Adjudicated Property – Collection, Sale, and Donation
• Assisted with the Household Hazardous Waste Collection Day along with the City of Shreveport
• Solid Waste Department, through recycling scrap metal and used appliances, has brought in $116,917.00 in extra revenue; through recycling 391 tons of paper generating $5,865.00 in additional revenue, thus saving the Parish more than $15,053.00 in landfill tipping fees.
• Solid Waste Department, through the Parish Work Release Program, collected litter and trash pick-up along 650 miles of road and removed 162,600 pounds of trash. This program has significantly contributed to the “Keep Louisiana State Clean” Initiative.
• Solid Waste Department collected, transported and disposed of approximately 15,252 tons of solid waste from seventeen (17) compactor sites.
GOALS FOR 2014
• Aggressively work towards greater improvements in our infrastructure maintenance program of: o Parish roads and drainage systems o Solid waste services o Procuring equipment with multiple functions
• Continue monitoring the Storm Water Management program
• Continue employee training and development
• Continue work related to Adjudicated Property
• Implement new Property Standard ordinance
• Implement new ordinance regulating oil & gas drilling
• Planning and Implementation of new vehicle weight regulations
• Continue exploring opportunities to obtain grant money for Public Works-related projects and programs.
B-12 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
EXPENDITURE SUMMARY
2012 2013 2013 2014 Actual Budget Estimate Budget
Public Works Fund (200) Road Adminstration (411) Salaries & Benefits $ 1,175,531 1,210,698 1,193,623 1,218,079 Materials & Supplies 41,679 42,100 35,953 42,000 Education, Training & Travel 18,212 32,000 21,848 30,000 Utilities 14,416 15,000 14,967 15,000 Repairs & Maintenance 3,626 7,000 6,091 7,000 Contract Services 375,183 469,925 488,866 195,048 Statutory Charges 351 2,000 352 2,000 Internal Charges 175,513 172,237 172,237 187,001 Capital Outlay 8,020 20,000 10,362 20,000 Other Expenses 14,781 20,500 13,801 20,400 Grant Program 19,177 - - - 1,846,490 1,991,460 1,958,100 1,736,528
Fleet Services (431) Salaries & Benefits - 479,987 454,396 510,073 Materials & Supplies - (100,500) (85,146) (175,500) Education, Training, & Travel - 6,000 3,402 6,000 Utilities - 37,500 33,270 37,500 Repairs & Maintenance - 330,000 380,520 405,000 Contract Services - 4,750 4,454 4,750 Internal Charges - (305,403) (305,403) (301,798) - 452,334 485,493 486,025
Road Maintenance (North) (441-51) Salaries & Benefits 1,263,114 1,373,334 1,252,466 1,419,878 Materials & Supplies 431,664 500,000 467,487 500,000 Education, Training & Travel 2,996 3,000 2,522 4,000 Utilities 31,331 38,500 33,164 38,500 Repairs & Maintenance 287,226 222,500 216,885 222,500 Contract Services 42,411 181,000 86,164 106,000 Internal Charges 30,599 31,352 31,351 31,352 2,089,341 2,349,686 2,090,039 2,322,230
Road Maintenance (South) (441-52) Salaries & Benefits 1,457,633 1,439,085 1,424,260 1,598,580 Materials & Supplies 471,171 642,000 563,780 631,000 Education, Training & Travel 2,745 2,750 2,658 4,000 Utilities 43,445 49,500 43,815 50,500 Repairs & Maintenance 371,800 270,000 249,245 270,000 Contract Services 44,195 128,200 91,914 128,200
B-13 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
EXPENDITURE SUMMARY
Internal Charges 32,338 33,143 33,143 33,143 2,423,327 2,564,678 2,408,815 2,715,423
Commercial Vehicle Enforcement Unit (441-53) Salaries & Benefits - 108,733 97,944 112,434 Materials - 21,000 12,566 18,000 Education, Training, & Travel - 7,500 3,456 7,500 Utilities - 3,500 1,980 3,500 Repairs & Maintenance - 7,500 6,602 7,500 Contract Services - 10,500 3,801 10,500 - 158,733 126,349 159,434
Road Maintenance (Drainage) (441-30) Materials & Supplies 14,180 25,000 24,367 25,000 Contract Services 466,091 495,107 485,517 495,186 Statutory Charges 143 500 378 500 Internal Charges 149,277 152,627 152,627 154,401 629,691 673,234 662,889 675,087
Road Maintenance (Capital Improvements) (441-31) Materials & Supplies 5,049 20,000 7,894 20,000 Contract Services 77,299 110,226 74,457 94,307 Internal Charges 99,760 101,226 101,226 103,000 Capital Outlay 400 2,500 276 2,500 182,508 233,952 183,853 219,807
7,171,358 8,424,077 7,915,538 8,314,534
Solid Waste Fund (240) Compactor System Operations (423) Salaries & Benefits 1,061,556 1,070,762 1,091,120 1,091,812 Materials & Supplies 113,617 131,000 110,323 131,000 Education, Training & Travel 255 2,000 1,654 2,000 Utilities 39,395 52,000 41,155 52,000 Repairs & Maintenance 67,901 90,000 68,585 90,000 Contract Services 731,355 874,957 802,227 875,036 Statutory Charges - 100 - - Internal Charges 193,330 214,801 214,801 219,952 Capital Outlay 1,859 2,500 1,257 2,500 Other Expenses 64,876 60,000 46,980 60,000 2,274,147 2,498,120 2,378,102 2,524,300
Code Enforcement (424) Salries & Benefits - - - 35,772 Materials & Supplies - - - 15,600
B-14 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
EXPENDITURE SUMMARY
Education, Training, & Travel - - - 3,500 Contract Services - - - 300,000 - - - 354,872
2,274,147 2,498,120 2,378,102 2,879,172
Oil and Gas Fund (297) Commercial Vehicle Enforcement Unit (441-53) Salaries & Benefits 105,869 - - - Materials & Supplies 12,586 - - - Contract Services 5,785 - - - Education, Training, & Travel 2,039 - - - Repairs & Maintenance 3,483 - - - Utilities 8,723 - - - 138,486 - - -
Total Expenditures $ 9,583,991 $10,922,197 $ 10,293,640 $11,193,706
B-15
DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
The Department of Facilities and Maintenance has the sole responsibility for daily operations and maintenance of all Parish facilities. The dedicated professionals of the Facilities and Maintenance Department oversee an array of facility support functions such as:
Facility Maintenance Department
The Facility Maintenance Department has the unique challenge of maintaining all Parish facilities. In caring for Parish facilities, this department completes on average fifteen thousand work orders each year; what is noteworthy about this feat is that it is done with a talented work force that is half the size of most Parishes of comparative size.
Facility Renovation
The Department utilizes its in-house workforce and outside resources to accomplish needed facility renovations that are necessary to keep pace with ever changing facility use and functions. Due to the ages of our facilities, it requires a considerable amount of resources to maintain facilities that are safe for public use. Annually we successfully complete approximately thirty capital projects that bring about significant improvements in the facility operations, while enhancing the quality of life for the citizens, tenants, and employees of the Parish of Caddo.
Construction Management
The Department oversees all facility construction projects for the Caddo Parish Commission. To carry out this objective, the department puts together all requests for proposals based on facility use requirements, and utilizes the Louisiana bid law procedures in selecting a contracting firm to accomplish the project. In addition, we oversee the daily progress of all work to be performed within the scope of the project to ensure that all work done meets approved engineering standards, quality, and cost effectiveness.
Security
Providing security is another primary function of the department. The Commission contracts security with the Caddo Parish Sheriff’s Office. The Caddo Sheriff’s Office staffs security checkpoints with armed Sheriff’s Department Security Officers. In addition, both Milam Street and Texas St. entrances of the Caddo Parish Courthouse are open to better serve our citizens. This further enhanced security has provided safer surroundings for all employees and citizens in the Courthouse. The goal of our security efforts is embodied in the concept of providing a safe environment for our citizens who conduct business in Parish facilities and to protect citizens, employees, and Parish assets from those who may want to disrupt operations or damage assets.
Environmental Services Facility Care
The Environmental Services workforce is among the “Unsung Heroes” of the Facilities and Maintenance Department. They work behind the scenes in providing facility care at a level that has made the Parish facilities a “showcase” among state owned facilities. Annually this workforce
B-16 DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE removes tons of trash and mops, strips, and waxes thousands of linear feet of floor space. We also take pride in our recycling program by annually contributing over a ton of paper products to local recycling centers.
Voting Polling Locations
The Department of Facilities and Maintenance works closely with the Caddo Parish Commission and the Registrar of Voters in establishing polling locations for the citizens of Caddo. The Department has the responsibility of ensuring that 90 polling locations comply with the Americans with Disabilities Act facility requirements.
MAJOR ACCOMPLISHMENTS IN 2013
• Completed the installation of 2 full body scanners at the Caddo Correctional Center
• Completed a major shower renovation at the Caddo Correctional Center
• Completed renovations to the 5th floor of the Caddo Parish Courthouse
• Completed the replacement of air handling units for the 4th floor courtroom, courtroom “K”, and the Sheriff’s I.S. department at the Caddo Parish Courthouse
• Implemented our new UtiliTrac program to ensure the accurate tracking of all Parish buildings energy usage
• Installed new Energy Efficient LED lighting to entire perimeter of David Raines Community Center
• Completed the replacement of 2 new cooling towers at the Francis Bickham Building
• Completed Phase 1 of the roof replacement at Juvenile Justice Complex
• Upgraded the camera system at the Caddo Parish Courthouse, Juvenile Justice Complex, and Caddo Correctional Center
Noteworthy Accomplishments
Over the course of this past year, the men and women of the department have again raised the performance bar; the results were impressive. The Department had a very productive year in all areas of our operations. For example, the department was able to accomplish several in-house projects utilizing parish personnel, which saved the taxpayers of Caddo Parish thousands of dollars in capital project money. Through astute negotiations with local contractors, forty were completed at a cost savings of approximately $281,000 below the 2013 capital budget appropriations.
B-17 DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
Secondly, the Department of Facilities and Maintenance continued to focus on reducing the overall energy usage throughout the Parish. This initiative involved the continued replacement of less efficient facility light fixtures with lower energy consuming units. In addition to lowering the energy use to light facilities, we closely examined ways to reduce our demands for natural gas by fine tuning the operations of the mechanical systems thus providing more energy efficient equipment and utility savings. Overall assessment of Parish facilities is excellent and the department is totally committed to managing, maintaining, and providing facility services that are second to none. We encourage the citizens of Caddo Parish to utilize Parish facilities. In addition, group tours of the Caddo Parish Courthouse are available by calling (318) 226-6801 to schedule a tour.
PRODUCTIVITY GOALS FOR 2014
• Improve overall customer satisfaction by maintaining a rating for the year of ninety percent on the customer survey responses received
• Improve customer satisfaction rating of seventy-five percent of the customer surveys received in the housekeeping areas
• Execute ninety percent of all capital projects within the current calendar year
• Look for ways to reduce annual operating budget by five percent
• Execute all capital improvement projects in a timely manner and under budgeted amount
MAJOR GOALS FOR 2014
• Install new Fire Sprinkler Pump at Caddo Correctional Center
• Install new non-slip floor in the kitchen at Caddo Correctional Center
• Complete Phase II of the roof replacement at Juvenile Court Complex
• Complete ADA renovations of Courtrooms at Juvenile Justice Complex
• Complete Warehouse extension and paving of parking lot
• Complete roof replacement at the Caddo Parish Health Unit
• Complete the remodel of the exterior buildings at David Raines Community Center
• Complete the roof replacement at Caddo Animal Services
• Replace 2nd floor windows at the Francis P. Bickham Building
B-18 DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
EXPENDITURE SUMMARY
2012 2013 2013 2014 Actual Budget Estimate Budget
General Fund (100) Coroner Building (161-63) Utilities 23,103 29,000 28,645 30,500 Repairs & Maintenance 12,592 12,000 11,932 12,000 Contract Services 16,820 20,000 17,640 20,000 Internal Charges 2,847 2,947 2,947 3,098 55,362 63,947 61,164 65,598
LSU Extension Building (161-64) Utilities 6,146 9,050 7,493 8,850 Repairs & Maintenance 2,181 7,000 6,475 7,000 Contract Services 11,081 13,050 12,132 13,050 Internal Charges 5,653 6,969 6,594 7,120 25,061 36,069 32,694 36,020
Archives (161-65) Contract Services 68,184 70,000 68,931 70,000 68,184 70,000 68,931 70,000
David Raines Comm Center (161-69) Salaries & Benefits 5,600 5,770 5,770 5,770 Utilities 39,544 50,000 48,364 50,000 Repairs & Maintenance 34,201 30,000 28,075 30,000 Contract Services 20,597 26,200 23,170 25,200 Internal Charges 11,552 12,552 12,032 12,985 Reimbursements (60,281) (61,800) (61,003) (61,800) 51,213 62,722 56,408 62,155
199,820 232,738 219,197 233,773
Building Maintenance Fund (210) Courthouse (161-61) Salaries & Benefits 1,967,488 1,977,214 1,976,410 2,047,140 Materials & Supplies 152,917 165,450 158,061 167,450 Education, Training, & Travel 12,564 17,000 15,930 20,000 Utilities 559,521 637,000 625,670 640,000 Repairs & Maintenance 291,449 255,000 243,168 252,000 Contract Services 348,960 386,540 379,203 401,033 Statutory Charges 367 1,000 576 1,000 Internal Charges 45,421 47,583 56,149 41,961 Capital Outlay 5,583 8,000 7,432 8,000
B-19
DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
EXPENDITURE SUMMARY
Other Expenses 19,685 24,500 22,616 26,500 Reimbursements (8,010) (8,200) (8,144) (8,200) 3,395,946 3,511,087 3,477,071 3,596,884
Francis Bickham Building (161-66) Utilities 59,857 94,500 83,687 89,500 Repairs & Maintenance 32,894 30,000 27,954 35,000 Contract Services 3,799 4,800 4,540 4,800 Internal Charges 15,786 16,235 16,235 16,992 112,335 145,535 132,416 146,292
Government Plaza (161-68) Utilities 89,466 89,500 91,328 94,500 Repairs & Maintenance 20,583 28,000 26,532 28,000 Contract Services 34,818 50,000 42,944 50,000 Internal Charges 24,399 25,261 25,261 26,558 169,266 192,761 186,065 199,058
Veterans Affairs Building (161-75) Utilities - - - 11,000 Repairs & Maintenance - - - 3,000 Contract Services - - - 15,000 - - - 29,000
3,677,548 3,849,383 3,795,552 3,971,234
Detention Facilities Fund (225) Caddo Correctional Center (161-67) Salaries & Benefits 1,016,969 1,073,974 1,045,582 1,121,539 Materials & Supplies 215,366 257,500 240,292 258,000 Education, Training, & Travel 613 4,000 3,271 5,000 Utilities 714,358 1,000,000 760,415 805,000 Repairs & Maintenance 208,308 234,000 229,346 234,000 Contract Services 156,407 231,869 154,977 246,991 Statutory Charges 720 2,200 1,725 2,200 Internal Charges 532,961 562,327 561,819 579,687 Capital Outlay - 15,000 13,860 15,000 Other Expenses 721 17,200 6,773 17,200 2,846,421 3,398,070 3,018,060 3,284,617
Juvenile Justice Fund (260) Juvenile Justice Buildings (161-62) Salaries & Benefits 94,200 95,814 100,190 103,237 Materials & Supplies 2,224 4,000 3,755 4,000
B-20
DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
EXPENDITURE SUMMARY
Utilities 187,374 225,000 208,352 225,000 Repairs & Maintenance 82,800 77,000 78,720 87,000 Contract Services 49,145 55,350 51,067 55,350 Internal Charges 25,647 27,448 26,684 28,259 Capital Outlay 1,969 2,500 1,844 2,500 443,360 487,112 470,612 505,346
Health Tax Fund (270) Shreveport Regional Lab (161-11) Salaries & Benefits 39,305 53,047 56,305 55,622 Materials & Supplies 336 750 592 750 Repairs & Maintenance 10,674 22,500 10,159 17,500 Contract Services 1,025 1,400 1,213 1,400 Internal Charges 11,149 11,537 11,537 12,078 Capital Outlay - 800 656 800 62,488 90,034 80,462 88,150
Highland Health Unit Complex (161-14) Salaries & Benefits 330,675 317,534 337,419 332,840 Materials & Supplies 19,285 22,000 20,344 22,000 Utilities 101,992 119,000 107,431 116,000 Repairs & Maintenance 38,324 42,000 41,550 41,000 Contract Services 11,434 13,418 14,426 15,444 Statutory Charges 272 800 795 800 Internal Charges 101,189 106,016 104,866 108,035 Capital Outlay - 500 496 500 603,170 621,268 627,327 636,619
Vivian Health Unit (161-15) Salaries & Benefits 21,601 23,366 23,594 24,992 Materials & Supplies 229 350 323 350 Utilities 12,636 15,500 15,062 16,500 Repairs & Maintenance 6,756 6,000 5,896 6,000 Contract Services 780 1,050 965 1,050 Internal Charges 3,348 4,055 3,824 4,163 Capital Outlay - 200 194 200 45,349 50,521 49,858 53,255
David Raines (161-69) Repairs & Maintenance 31,800 31,800 31,800 31,800 31,800 31,800 31,800 31,800
742,808 793,623 789,447 809,824
Total Expenditures $ 7,909,956 $ 8,760,926 $ 8,292,868 $ 8,804,794
B-21
DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
This was the first year in over three decades that our department was not under the leadership of Mr. Larry Raymond. He will be missed but not forgotten! The Parks and Recreation Staff is committed to his legacy of providing quality facilities, recreational programs and other leisure activities for the enjoyment, health, and benefit of the residents of Caddo Parish. In carrying out this responsibility, the department provides clean, safe park facilities and a variety of recreational programs to ensure a positive experience for all visitors. To help us achieve this, we welcome new and existing partnerships with both public and private groups to develop and implement anything that will be positive to our community. If there are any problems, inquiries, or complaints we will address them in a prompt and courteous manner.
Major projects to be completed in 2013 include the construction of a parking lot extension at Earl Williamson: this is the first green parking lot in Caddo Parish. The lot is designed to provide extra parking without destroying valuable green space in the park. Also, we replaced softball bleachers and placed work out stations on the walking trails at Earl Williamson Park. We were able to construct two large bridges at Eddie Jones Park with the help from the Bridge Crew. The bridges allow access to the not previously accessible Northern part of the park and immediately opened nearly a mile of trails for horse riders. The staff cleared and cut down trees and limbs in the Nature Park that had fallen or died due to the severe droughts we have had over the last two years. This cleared up and made 5 miles of walking trails safer at the Nature Park. We placed lights and portable restrooms at the Twelve Mile Bayou boat ramp. Ten staff members obtained National Archery Instructor Certification, which allows them to now teach and run archery programs at any facilities in the state. Stacy Gray, a member of our staff, was awarded the National Association of Counties 2012 Achievement Award for her homeschool program.
In 2014, the department plans to add a souvenir store to the Nature Park. Hopefully this will help raise funds to develop and update exhibits and programs at the park. We would also like to finalize the move of the main office to the new office space built at the warehouse; develop Archery, Adventure Recreation, and Sport Mentoring programs for schools and any other organization that would like to develop programs for our youth; Start Phase one of the renovations to Earl Williamson Baseball field; and place more emphasis on implementing more events and programs during the year. The department is also formulating a plan for the sanding and re-painting of the Historical Bridge in Mooringsport.
MAJOR ACCOMPLISHMENTS IN 2013
• Helped facilitate a Louisiana Trails Marathon in Eddie D. Jones Park (November 11, 2012) – 200 people, including 154 runners, participated
• Helped facilitate “Christmas on Caddo” (December 6, 2012) in Earl G. Williamson Park – 1,000s of people attended/viewed the event
• Partnered with Ark-La-Tex Orienteering Society to host the “Ho Ho O” Orienteering Meet (December 1, 2012) in Walter Jacobs Nature Park – 210 people participated
B-22 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
• Helped facilitate the State High School Bass Tournament Championship in Earl G. Williamson Park (March 10, 2013) – 14 teams participated in the Tournament on Caddo Lake
• Assisted SPAR with the Annual Martin Luther King Basketball Tournament (February 15-17 2013) – 55 adult and youth teams participated in the event
• Sponsored officials for the Vivian Youth Summer Basketball League. Ten teams participated in games held at North Caddo High School and Vivian Jr. High
• Assisted with the development of games and activities for Bright Star Baptist Church Youth Destiny camp. There were 15 children registered in the camp between the ages of 5 - 15 (June, July 2013)
• Facilitated “Seniors Day” (May 31, 2013) in partnership with Caddo Council on Aging in Earl G. Williamson Park – 113 seniors and helpers participated
• Staff served as booth chairman for the Good Times Rolls Festival (June 21-23, 2013) – 1000s of people attended festival
• Facilitated nine weeks of Earth Camp (June, July, and August 2013) in partnership with Shreveport Green in Walter Jacobs Nature Park for 343 children and 50 counselors/helpers from 18 sites
• Facilitated “Get Hooked on Fishing Day” for approximately 125 children, parents, volunteers and ShrevCORPS members (June 28, 2013)
• Provided supervision for one ShrevCORPS team for nine weeks over the summer (June – August, 2013)
• Park naturalists participated in 59 outreach opportunities/events serving 8,922 people from September 1, 2012 – August 31, 2013
GOALS FOR 2014
• Develop, promote, and enhance mentoring opportunities for the children of Caddo Parish
• Continue development of community parks in Caddo Parish
• Provide a minimum of one training opportunity for each employee of the department
• Provide quality outdoor environmental education and interpretation experiences for a diverse group of participants throughout the region
B-23 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
• Cultivate and expand partnerships with other public and private groups to increase recreational opportunities throughout the Parish
• Develop more departmental events and programs during the year
B-24 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
PERFORMANCE MEASURES
2012 2013 2014 WORKLOAD INDICATORS Actual Projected Estimated
Park safety inspections 42 56 61
Park improvement projects completed 15 17 15
Special park events held 23 24 30
Number of schools served by nature park 43 49 50
Number of classes served by nature park 302 325 400
Groups other than schools, served by nature park 81 115 120 staff
Teacher workshops provided by nature park staff 8 10 9
Offsite speaking engagements, interpretive programs 43 90 85 and special events
Visitors/Outreach Contacts - Walter B. Jacobs Park 14,113 13,250 15,500 Staff
Naturalist calls for professional assistance 251 185 183
Camping Receipts in Earl Williamson Park $12,835 $11,350 $17,000
Number Hold Harmless Agreements to Use Parks 27 23 30
Work orders completed 385 400 400
B-25 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
EFFICIENCY INDICATORS
FacilityFacility mowings Mowings - -parks Parks crew Crew
400
300
200
100 Facility Mowing’s Park Crew- 197 0 2009 2010 2011 2012
Parks Cleaned/Maintenance Parks cleaned/maintenanceEmployee employee
460 440 420 400 380 360 Parks Cleaned/ Maintenance employee- 455 2009 2010 2011 2012
WorkWork Orders Orders Completed Completed
400
350
300
250
200 Work Orders Completed- 377 2009 2010 2011 2012
Public contactContract hrs./parks Hrs./Parks naturalistNaturalist
9000
8500
8000 Public contact hrs. /Parks Naturalist- 8300 7500 2009 2010 2011 2012
B-26 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
EXPENDITURE SUMMARY—PARKS & RECREATION FUND (230-511)
2012 2013 2013 2014 Actual Budget Estimate Budget
Salaries & Benefits $ 882,381 $ 876,827 $ 801,144 $ 905,032 Materials & Supplies 53,477 60,000 56,527 60,000 Education, Training & Travel 13,371 15,000 13,500 15,000 Utilities 37,796 43,500 37,700 43,500 Repairs & Maintenance 46,796 51,000 45,000 51,000 Contract Services 27,476 38,868 27,938 35,907 Statutory Charges 115 525 386 525 Internal Charges 75,328 74,298 79,146 76,588 Capital Outlay 1,936 3,500 2,500 3,500 Other Epenses 9,166 15,800 12,200 20,800 Grant Programs 73,419 - - -
Total Expenditures $ 1,221,260 $ 1,179,318 $ 1,076,041 $ 1,211,852
B-27 DEPARTMENT OF JUVENILE SERVICES
NARRATIVE
The mission of the Department of Juvenile Services for Caddo Parish is to enhance the protection of the community by enforcing the Orders of the Court, to ensure the restoration of victims by imposing accountability for offenses committed, and to equip juvenile offenders with the required competencies to live productively and responsibly in the community.
A small percentage – about 8% -- of children involved in Caddo Parish Juvenile Court have been involved in serious crimes. The substantial majority of the children involved in the juvenile justice system are “normal” children who have made a bad decision or are “running with the wrong crowd.” The philosophy at the Department of Juvenile Services is to begin by holding each child accountable for their misconduct. Thereafter we focus on rehabilitation and education. The majority of this rehabilitative work is done here in the local community using Parish resources and community programs here in Caddo.
Historically, Parishes around the state have relied on state funds for such programming. Over the past several years, however, those state funds have been drastically reduced. As a result, each Parish has had to use local funds rather than state funds to take care of its own children -- putting more of a financial burden on Parish funds for rehabilitative programs. Since the local Parish millage for Juvenile Services was established in 1957 and has been “rolled back” several times since that time, the budget for Juvenile Services is inadequate to pay for the programs necessary to rehabilitate the large number of children involved in the Court. Approximately $3 million from other Parish funds are used to cover the Juvenile deficit in order to maintain the necessary rehabilitative services. The good news is that it is working. Juvenile crime continues to decline – a 16% reduction over the last ten years – and the one year recidivism rate of children on probation remains at a very low 20%.
The deficit spending in Juvenile Services, however, limits the ability of the Department to adapt to the population growth and hinders the Department from expanding its program services as new and innovative programs are developed in other communities. The deficit in Juvenile Services will be something our community will need to address in the coming years.
Juvenile Detention Center:
The Caddo Juvenile Detention Center is a 24-hour a day (three-shift) operation with 24 beds that manage youth between the ages of 10-17. These youth are accused of committing delinquent acts and are awaiting hearings to determine their disposition, or have been convicted of delinquent acts and are awaiting transfer to another placement or facility. Approximately 1,000 children are held each year in Caddo’s Juvenile Detention Center. The Juvenile Detention staff of 38 provides security, food, education, and programming services for children in the detention center. The detention center has a manager, a supervisor, five shift supervisors, a licensed professional counselor, a full-time nurse, one administrative staff, 17 security officers, and seven food service employees.
B-28 DEPARTMENT OF JUVENILE SERVICES
NARRATIVE
Probation Division:
The Probation division supervises approximately 1,100 children each year who have been adjudicated delinquent or children in need of supervision. In addition to ensuring compliance with the conditions of probation (curfew, home and school behavior, etc.), the probation officers strive to install support programs for the children in particular focus areas: health, safety, education/vocation, and familial and community relationships.
Caddo Parish has three juvenile judges; thus, there are three sections of court. The Court also has a Juvenile Drug Court Program, a Family Preservation Court (which deals with adults with substance abuse issues from all areas of Court), Truancy Court, and Mental Health Court with an accompanying Mental Health Assessment Center. The Probation Division has a manager, three section supervisors, nine probation officers, three intensive probation officers, four Juvenile Drug Court staff, one Family Preservation Court staff, and three Mental Health Court staff. The Truancy Court staff has been contracted through a local non-profit agency.
MAJOR ACCOMPLISHMENTS IN 2013
• The Caddo Parish Juvenile Detention Center successfully completed the State Licensing requirements in 2013
• All Caddo Parish Juvenile Detention Center staff completed First Responder suicide prevention training
• All Caddo Parish Juvenile Detention Center staff completed Safe Crisis Management de-escalation techniques and Heart Savers CPR and First Aid
• The population in the detention center has remained below the capacity of 24 without compromising public safety
• A Parish-wide truancy program has been established in conjunction with the Caddo Parish School System
• The security system was upgraded in the Courthouse to ensure the safety of the public and the Court staff
GOALS FOR 2014
• To expand community rehabilitation programming at little or no cost to taxpayers
• To develop a database to enhance the new data collection system
B-29 DEPARTMENT OF JUVENILE SERVICES
NARRATIVE
• To improve the Parish community service program as alternative to detention
• To address the deficit spending in the Department of Juvenile Services
B-30 DEPARTMENT OF JUVENILE SERVICES
NARRATIVE
EXPENDITURE SUMMARY—JUVENILE JUSTICE FUND (260)
2012 2013 2013 2014 Actual Budget Estimate Budget
Probation Operations (122-22) Salaries & Benefits $ 1,566,763 $ 1,973,025 $ 1,931,655 $ 2,101,863 Materials & Supplies 67,735 79,000 73,954 79,000 Education, Training & Travel 30,152 34,000 32,828 34,000 Utilities 54,748 49,000 51,497 49,000 Repairs & Maintenance 17,373 20,000 21,935 22,000 Contract Services 192,707 208,278 203,015 215,372 Statutory Charges 267 1,100 976 1,100 Internal Charges 175,936 182,222 182,222 187,748 Capital Outlay 5,673 5,000 3,474 5,000 Allocations to Other Entities 14,465 15,000 10,009 15,000 Other Expenses 25,517 140,000 123,461 139,000 Grant Programs 892,906 797,126 412,542 340,479 3,044,242 3,503,751 3,047,568 3,189,562
Juvenile Detention (122-32) Salaries & Benefits 1,929,849 1,856,326 1,823,884 1,980,409 Materials & Supplies 23,994 25,500 16,504 24,500 Education, Training & Travel 26,692 25,000 28,599 35,000 Repairs & Maintenance 3,526 3,500 3,712 4,000 Prison Operations 188,577 222,600 205,225 224,600 Contract Services 13,894 35,411 15,506 15,454 Internal Charges 137,437 142,886 142,886 149,119 Capital Outlay 6,162 5,500 4,617 5,500 Allocations to Other Entities 46,017 60,000 40,875 55,000 Other Expenses 5,897 11,500 6,991 11,500 Grant Programs 75,588 60,000 147,188 60,000 2,457,633 2,448,223 2,435,987 2,565,082
Total Expenditures $ 5,501,875 $ 5,951,974 $ 5,483,555 $ 5,754,644
B-31 DEPARTMENT OF ANIMAL SERVICES AND MOSQUITO CONTROL
NARRATIVE
The Department of Animal Services and Mosquito Control’s core business continues to be public health and safety. The Department’s mission is to provide a high level of service to the citizens of the Parish of Caddo by effectively and humanely enforcing the Parish of Caddo Ordinances and Louisiana State Laws as they pertain to animal control and the public’s health, safety and welfare; to serve the citizens of the Parish of Caddo by enforcing those ordinances and laws; to educate the public concerning the ordinances, their importance to the parish and animals, and not to punish or assume the responsibility of the court system; to operate and maintain a clean, humane, and community oriented animal shelter; and to provide high quality mosquito control services to the citizens of the Parish of Caddo by effectively applying professional mosquito control techniques. Unlike private shelters that have limitations on the number of pets they accept, we accept all animals. At ASMC, none are turned away and each year the shelter impounds more than 10,000 dogs and cats. Our goal is to reunite lost pets with their owners and find life-long homes for as many animals as possible while providing proper care for them while they're at the shelter.
During 2013, Caddo Parish Animal Shelter (CPAS) provided humane care, food, and temporary shelter for over 10,000 homeless animals. The Kennel staff provided medical treatment for animals as prescribed by our contract veterinarians and humanely euthanized animals not adopted or claimed by their owners. The Animal Shelter is open to the public Monday through Friday, at which time the CPAS staff will interact with approximately 30 – 50 citizens per day in person, handle 100 – 150 phone inquiries per day, and initiate approximately 5 – 10 adoptions or redemptions per day.
In conjunction with KTBS-3 and the Shreveport Times, the Department continues to display adoptable animals weekly. As a result, citizens are more aware of the availability of pets for adoption from Animal Services. Citizens can log onto www.caddopets.com to find out the latest information regarding pets available for adoption. CPAS partnered with local humane groups to provide 500 doses of free rabies shots for the citizens of the Parish of Caddo to make sure that domestic pets received rabies vaccinations.
MAJOR ACCOMPLISHMENTS IN 2013
• Investigated and responded to over 13,260 citizen complaints
• Humane Education Coordinator taught over 250 children about pet safety
• Assisted Shreveport Police Department, Property Standards, and Code Enforcement in three “Operation T-Bone” sweeps
• Achieved higher levels of professionalism, competency, humane care, and conservatism; thus, creating a positive impact on the overall operations
• Initiated team building and moral programs that improved public relations
B-32 DEPARTMENT OF ANIMAL SERVICES AND MOSQUITO CONTROL
NARRATIVE
• Due to over 1,843 complaints referencing the West Nile Virus, increased Mosquito Control spraying operations to achieve adequate controls
• Continued research of diseases and viruses related to mosquitoes and rodents
• Continued Rabies Vaccination clinics for citizens of Caddo Parish
• Continued weekly pet adoption segment on KTBS channel 3 “Paws to Help” program
• Maintained a vast network of rescue groups that decreased the amount of euthanized animals
• Initiated more community based events and proactive ordinance compliance sweeps
• Improved Public Safety by providing increased enforcement of the Animal Code of Ordinances
• Realigned field staff to provide an improved call response time and reenacted cruelty complaint checklist to provide improved resolutions of animal cruelty investigations
GOALS FOR 2014
• Strengthen relationships with every non-profit organization currently working with ASMC
• Implement an outreach advertising program to inform citizens of adoptions, spay/neuter initiatives, and laws concerning companion animals
• Increase community awareness on animal safety through positive proactive education
• Increase and improve dog license sales and compliance through education
• Manage resources and set priorities using principles of lean six sigma
• Continue to incorporate technology into our daily operations
• Continue to follow master plan to update and remodel the shelter facility
• Continue to facilitate a reduction in euthanasia for the year of 2014
• Recruit, develop, retain, and promote a highly effective and diverse staff
• Update existing policies and procedures to comply with national standards
B-33 DEPARTMENT OF ANIMAL SERVICES AND MOSQUITO CONTROL
NARRATIVE
• To provide services that aid in containing free-roaming animals in order to prevent human injuries and the spread of diseases
• To provide services which help prevent animals from becoming nuisances to the community or a burden to its citizens
• To create public information and education programs that will assist the members of our communities in becoming more responsible pet owners
EXPENITURE SUMMARY—HEALTH TAX FUND (270)
Animal Services (312) Salaries & Benefits $ 1,351,267 $ 1,457,618 $ 1,346,253 $ 1,515,465 Materials & Supplies 160,632 151,350 164,616 169,350 Education, Training, & Travel 24,547 30,000 28,523 30,000 Utilities 57,032 61,000 59,475 63,000 Repairs & Maintenance 60,885 60,000 64,168 65,000 Contract Services 87,939 112,309 97,370 98,321 Internal Charges 118,544 124,272 124,098 128,192 Capital Outlay 12,519 14,000 13,751 14,000 Other Expenses 218 2,000 1,304 2,000 1,873,583 2,012,549 1,899,558 2,085,328
Mosquito Control (313) Salaries & Benefits 240,067 266,312 256,375 276,116 Materials & Supplies 146,997 153,750 159,023 159,750 Education, Training, & Travel 3,848 4,000 3,945 4,000 Repairs & Maintenance 11,028 15,000 13,356 14,000 Contract Services 638 909 823 921 Internal Charges 41,774 43,354 43,354 45,060 Capital Outlay 4,148 5,250 5,121 5,250 448,500 488,575 481,997 505,097
Total Expenditures $ 2,322,082 $ 2,501,124 $ 2,381,555 $ 2,590,425
B-34
PARISH FUNDED AGENCIES
(Caddo Parish agencies are funded in the operating budget for Caddo Parish but are independent agencies with their own boards and administrative operations.)
FIRST JUDICIAL DISTRICT COURT
NARRATIVE
The First Judicial District Court, which covers Caddo Parish, is the Court of primary jurisdiction for the Parish. It is divided into three divisions: Civil, Criminal, and Family Law. The Civil Division, headed by three judges, handles all district level civil cases, while the Criminal Division, headed by five judges, handles all district level criminal matters. The Family Law Division, headed by three judges, handles divorce, paternity, custody, support, and all civil mental commitment matters. This Division is assisted in paternity and support cases by the Family Law Hearing Officer.
MAJOR ACCOMPLISHMENTS IN 2013
This is the 15th year for the Court’s criminal drug section. Filings have continued to increase, which have resulted in a sizeable portion of fines and forfeitures received by the Court. These accomplishments have materialized with minimal increase in costs due to the efforts of public and non-profit agencies and staff. In 2013, a “Drug Court Coordinator” was hired to administer and supervise the treatment program. This program is funded by the Louisiana Supreme Court.
To conserve cost and increase efficiency, the Court schedules more than one jury for any given week. The number of juries per week varies from two to five, with most being four. The total number of juries scheduled for 2013 was 103.
Due to these juries, a large number of Caddo Parish citizens are exposed to the Caddo Parish Courthouse and the judicial system. Even though jury service is a civic responsibility, the Court has made efforts to make it professional and efficient. To assist the citizens in fulfilling their civic obligation, the Court has attempted to provide comfortable and appropriate juror accommodations.
A new Jury Management System was instituted and implementation began in January of 2012. This system was modeled after the jury system of the Federal District Courts and is one of the first of its kind in the Louisiana State Court system. This modernization has provided more efficiency to the 13,000 Caddo Parish citizens called for jury service each year.
The Court continues to adjust and modernize space in the current Caddo Parish Courthouse. Offices for five court reporters were renovated as well as a storage area for court reporter files. These many years of court records needed to be reorganized and more accessible. This renovation and the organizing of files will continue into 2014.
To assist the citizens, new information boards have been installed on the first floor of the Courthouse. These boards contain daily docket information to assist individuals in finding court assignments.
A new updated Jury Orientation Video with “hearing impaired capability” was completed and is now being shown in both of the jury orientation rooms.
B-35 FIRST JUDICIAL DISTRICT COURT
NARRATIVE
GOALS FOR 2014
A master plan for courthouse development was prepared by the architectural firm of Slack and Associates. This plan met with the approval of the Caddo Parish Commission and was firmly established by the passage of an Ordinance. A key aspect of the courthouse development plan will be the design and construction of courtrooms on the first floor of the courthouse for the convenience and security of the public. At the present time, courtrooms are located on the 4th floor, 2nd floor, and in the basement of the Caddo Parish Courthouse.
EXPENDITURE SUMMARY—GENERAL FUND (100-120-21)
2012 2013 2013 2014 Actual Budget Estimate Budget
Salaries & Benefits $ 1,476,170 1,638,069 1,603,970 1,717,496 Materials & Supplies 73,793 74,600 89,348 80,500 Utilities 19,625 20,000 22,115 20,000 Contract Services - 3,000 1,707 3,000 Statutory Charges (40,386) (50,000) (50,000) (50,000) Internal Charges 29,685 30,576 30,576 30,576 Capital Outlay 3,796 18,000 10,875 18,000 Other Expenses 11,560 11,600 12,952 14,600 Grant Programs - 285,000 114,282 285,000 Reimbursements (202,665) (208,982) (208,982) (212,897)
Total Expenditures $ 1,371,578 $ 1,821,863 $ 1,626,843 $ 1,906,275
B-36 CADDO PARISH DISTRICT ATTORNEY’S OFFICE
NARRATIVE
The Louisiana Constitution of 1974, Article V., Section 14 created the judicial districts of the State, among them the First Judicial District. Article V., Section 26 created the office of the District Attorney for each of the Judicial Districts and sets forth the duties of the office. LSA- R.S. 16:1 established a district attorney for each of the Judicial District Attorney’s offices. The First Judicial District Attorney exists and operates in accordance with the authorities cited.
As provided by Article V, Section 26 of the Louisiana Constitution of 1974 the district attorney has charge of every criminal prosecution by the state in his district, is the representative of the state before the grand jury in his district, and is the legal advisor to the grand jury. The district attorney’s office prosecutes all felony and misdemeanor offenses that come to the district and juvenile courts of the district. The office also prosecutes cases against absent parents who are not providing financial support to their children. The office has a Hot Check Division that handles the investigation and collection of hot checks and forgery cases. The office also has a Victim’s Advocate Section, a Pretrial Diversion Section, a White Collar Section, and a Sex Crimes Screening Unit.
B-37
CADDO PARISH DISTRICT ATTORNEY’S OFFICE
NARRATIVE
Workload (Caseloads are 2012)
• Opened 8,080 new criminal cases with 9,024 defendants, decreases of 8.4% & 9.4% respectively
• Opened 6,383 new traffic cases
• Opened 2,522 child support cases & enforced child support of $2,654,676 on behalf of dependent children
• Opened 3,418 new hot check cases & collected $789,190 for merchants
• Opened 1,418 cases in Pretrial Diversion and collected $34,403 for victims
• Opened 2,412 juvenile court cases with 2,766 defendants
Financial (2012)
• Revenues of $8,254,669 (Parish $4,028,227; DA $2,871,442; State $1,355,000)
• Expenditures of $7,920,987
Summary
Year 2012 saw the second straight year for a reduction in the number of new cases entering the system. However, a growing percentage of our cases continue to be felony cases that are complex to handle and require an experienced prosecutor, secretary, and investigator. Additionally, the duties of this office keep expanding due to a shrinking state role in certain areas, legislative mandates, and expectations of services for victims. It is impractical to expect to operate this office without professional, experienced attorneys and a well-trained support staff. The number of employees in this office has increased very nominally over the past five years and we continue to work to find ways to make this office more efficient. We will continue to work with the Clerk of Court and the Caddo Sheriff to find ways to streamline our work and find efficiencies where we can.
This office will continue to do its part in keeping the law abiding citizens of Caddo Parish safe. We will do so in the most efficient and responsible way possible while still achieving this goal.
B-38
CADDO PARISH DISTRICT ATTORNEY’S OFFICE
NARRATIVE
EXPENDITURE SUMMARY—GENERAL FUND (100-120-23)
2012 2013 2013 2014 Actual Budget Estimate Budget
Salaries & Benefits 18,731 19,668 19,668 21,045 Statutory Charges 4,332,462 4,505,760 4,505,760 4,685,990 Reimbursements (358,904) (351,491) (351,491) (351,491)
Total Expenditures $ 3,992,289 $ 4,173,937 $ 4,173,937 $ 4,355,544
B-39
CADDO PARISH CORONER’S OFFICE
NARRATIVE
The Office of the Coroner provides investigations concerning the manner and cause of any deaths that are sudden, unexpected or resulted from violence or accident, or under suspicious or unusual circumstances and other deaths pursuant to LA RS 13:5713. At his discretion, an autopsy may be performed by the coroner, or by a competent physician, in any death. The coroner issues orders of protective custody and/or emergency certificates on those in need of immediate medical treatment because they are dangerous to themselves or others or gravely disabled. The coroner investigates and collects evidence on all sexual assault cases reported to local law enforcement agencies. All of these investigations are for the citizens of the Parish of Caddo and their law enforcement agencies.
The support from the Caddo Parish Commission and the City of Shreveport is necessary to operate the Office of the Coroner for the year 2014. All such expenses are certified by the Coroner as “necessary or unavoidable” for the operation of the office.
WORKFORCE
The Office of the Coroner staff consists of the Coroner, Chief Investigator, six (6) full-time Certified Death Investigators; an Administrator and two (2) Administrative Assistants. The office also staffs on a contractual basis: One (1) Deputy Coroner-Medical, four (4) Deputy Coroner-Psychiatry, ten (10) Forensic Nurse Examiners, and two (2) Transporters which perform coroner functions on an on-call in their respective areas.
WORKLOAD
In 2014, the Office of the Coroner projects that the workload for Death Investigations will remain consistent and steady as past history indicates. Autopsies will continue to remain low as seen over the past five (5) years. The office does not anticipate an increase in the cost of these services. After validation and jurisdiction has been annotated by the coroner, the direct cost for autopsy and toxicology reports are paid directly to Louisiana State University Health, Shreveport by the Parish of Caddo and the City of Shreveport. The contract cost for these services has not changed. Nevertheless, the Parish of Caddo and the City of Shreveport should review their historical expense to make appropriate projections for 2014.
Expenditures for processing psychiatric services continue to increase as seen on the Workload Table I. The Coroner is legally mandated by LA R.S. 28:53 to perform psychiatric examinations within 72 hours of admission of individuals who are hospitalized under a Physician’s Emergency Certificate (PEC) and/or Order of Protective Custody (OPC) in Caddo Parish. The office has licensed Psychiatrists, commissioned as Deputy Coroners to perform psychiatric examination of such persons. The Office of the Coroner anticipates that this service will steadily increase as there is a lack of long-term treatment centers that provide a continuum of care for a person who has persistent psychiatric distress. The Office of the Coroner is mandated by the LA R.S. 13:5713(F) to examine all alleged victims of rape, carnal knowledge, sexual battery, incest, and crime against nature when such cases are under police investigation. Certified Sexual Assault Forensic Examiners (SAFE) have been
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commissioned to perform these examinations. The Coroner’s office validates the appropriate jurisdiction of the Forensic Nurse Examiner’s invoices for the cost of these examinations.
The historical Workload Summary, Table I, statistically categorizes the history and reflects the past five (5) years 2008-2012 and current projects for the 2013 and future projects for 2014.
WORKLOAD STATISTICS
Projected Projected 2008 2009 2010 2011 2012 2013 2014
Total Reported Deaths 2959 2746 2774 2793 2965 2995 3025
Natural Deaths 2056 1857 1805 2013 2040 2060 2081 Accidents 127 135 127 118 81 82 83 Suicides 28 39 21 34 27 27 28 Homicides 36 43 38 17 23 23 23 Undetermined 12 9 8 11 3 3 3 Pending ------Out of Parish 269 260 221 189 235 237 240 Not a Coroner' s Case 431 403 554 411 556 562 567
* Autopsies 252 227 206 203 148 149 151
Sanity Investigations 4121 4793 5760 6263 5650 5707 5764
Sexual Assault Investigations 117 197 153 110 140 141 143
Continued Tutorship 3 5 - 3 5 3 3
TOTAL INVESTIGATIONS 7200 7741 8687 9169 8760 8846 8934
BUDGET CHANGES
The 2014 total budget for the Office of the Coroner, both operating and capital, is $1,136.650.00. Although the total operating expense for the Office of the Coroner has increased slightly, the
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NARRATIVE allocation of income received from the Caddo Parish Commission and the City of Shreveport will remain the same as budgeted for the previous five (5) years. The Parish of Caddo’s annual allocation of $155,100.00 and City of Shreveport’s annual allocation of $860,650.00 will be maintained.
CPCO generates funds from psychiatric services that are performed by our Deputy Coroner- Psychiatrist for individuals who reside outside of the Parish of Caddo but are admitted into a medical facility within the parish. These funds are comprised primarily of psychiatric services and are not assured income and may vary from year to year. The observed incremental increase in revenue of self-generated funds has increased $120,000.00 for 2014. This increase is due to past assertive efforts to collect the fee from other parishes for these psychiatric examinations and efforts to resolve delinquent account receivables. CPCO has opted to transfer monies from the unrestricted reserve funds to absorb this increase in budget so that neither municipality incurs an allocation increase.
Transportation cost will transition from an on demand bill to the Parish of Caddo and the City of Shreveport to a line item service in the CPCO budget. The Transport position was added to the line item expenses for the 2014 budget and will continue to be staffed by contract labor that is scheduled on an On-Call basis with the responsibility for transporting decedents. This service has been performed in-house since December 2009, causing a significant savings in invoiced fees to the City and Parish of decedents under its jurisdiction. Savings have occurred for the cost of transporting decedents over the past seven (7) years for each municipality. There has clearly been a significant decrease in the cost of transportation over the past five (5) years and an even more significant decrease in the past three (3). The Office of the Coroner will internalize Transport services without adding an increase in the monthly allocation from the Parish of Caddo and the City of Shreveport for this present year.
Psychiatric services line item has increased based on historical statistics. The Psychiatric service workload continues on a steady incline each year; the expense for Psychiatric services is non- discretionary and is generated on a per case basis. CPCO absorbs the cost incurred to supervise and provided necessary equipment for Sexual Assault Forensic Examiners and does not anticipate an increase for the 2014 budget year.
The Caddo Parish Coroner Office enrolled in the Parochial Employee Retirement System in April 2012. The cost of this plan has been included in this year’s budget and it will not have an impact on the allocations received from the City or the Parish. The Health Care Benefit cost has progressively increased each year due to the increase in the employee premium.
The Office of the Coroner launched Phase II of its customized database system which is allowing the office to continue make the transition of storing records electronically, stream line operations, and allow field-to-office interface with ease of document sharing between the agencies associated with this office. The Phase II desktop version is fully integrated; however, the field input of data is still being developed. The office anticipates that the cost for computer software/service and maintenance will remain steady in 2014, for continued development of Phase 2 and the launch of Phase 3. The Office of the Coroner launched Phase I of its customized
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office database system in March 2011 and began Phase II, in August 2011. The overall cost of this database system is between $60K - $75K and has not had an impact on the allocations received from the City or the Parish.
The Office of the Coroner will access the surplus of income at the end of 2014 to determine if the office can continue to absorb the increase in budgetary expenditures without an increase in the allocation received from the Parish of Caddo and the City of Shreveport.
CAPITAL PURCHASES
The Office of the Coroner does not anticipate any capital expenses to be incurred in the 2014 budget year; therefore, no capital purchases have been included in the attached budget. The future plans may necessitate expansion of the front part of the building that we currently occupy (2900 Hearne Avenue) to provide additional offices, a conference area, and storage space for archived records. It is estimated that the renovation of this space could cost $200K to $250K, which will be more accurately determined within the next eight (8) to twelve (12) months.
SUMMARY
The Office of the Coroner is very pleased to submit a budget for 2014 in the total amount of $1,136.650, which for the fifth (5th) year in a row reflects no increase in the allocated support from the Parish of Caddo and City of Shreveport. Although the expenses to operate the office are expected to increase in 2014, the office will utilize its unrestricted reserved funds to offset this increase.
Utilizing these unrestricted reserved funds has allowed the Parish of Caddo and City of Shreveport’s annual allocation paid to this office to remain the same for the past five (5) years. Savings have been afforded to the Parish of Caddo and City of Shreveport for Autopsy and Toxicology Services as well as Transportation. Whereas, 2014 the office has opted to fully internalized transportation services and will no longer invoice Parish of Caddo and/or the City of Shreveport.
The coroner will access the surplus of income of the office at year end 2014 to determine if the Office of the Coroner can continue to absorb these expenditures for 2015. The Office of the Coroner in the future may or may not have this viable option and an increase in entity allocations may be necessary.
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EXPENDITURE SUMMARY—GENERAL FUND (100-120-25)
2012 2013 2013 2014 Actual Budget Estimate Budget
Statutory Charges $ 214,925 225,100 218,554 225,100
$ 214,925 $ 225,100 $ 218,554 $ 225,100
B-44 CADDO PARISH REGISTRAR OF VOTERS
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The 2014 election year outlook looms as a challenging and difficult one for the Caddo Parish Registrar of Voters office with a major U. S. Senatorial election, U. S. Congressional election, all-district juvenile court and Shreveport City Judge elections, as well as newly reapportioned School Board and City of Shreveport districts on the ballot. Also on the fall ballot will be the parish District Attorney, Associate Justice of the Supreme Court of Louisiana, Court of Appeal Judge, as well as Shreveport City Marshal, Shreveport Mayor, and all Justices of the Peace and Constables. Five of Caddo’s smaller municipalities will have elections as well. If the smaller version of this election in 2008 is a guide, then Caddo will probably set a new state record for ballot styles and combos which are the best measures of the complexity of an election.
In Caddo’s situation, every ward line - most of which are invisible - has to be reexamined along with all the annexations by the City of Shreveport since the mid-1990s and then intertwined with the lines for district, city, and juvenile judge districts. All of the districts are different. The Registrar’s office started preparing for this election during 2013 by considering ward lines for Justice of the Peace and Constable Districts first. The nature of digital mapping has become more precise and the new digital maps allow for more accurate maps and more flexibility in their usage. During early 2014, the Shreveport annexations will be examined in relation to ward lines as the City Court and Justice of the Peace Courts have concurrent jurisdictions in areas annexed by the city. This additional level of complexity - unique to Caddo - means additional ballot styles and combos for all election personnel. The lines of the other judicial courts must also be reexamined and meshed with the complex lines of the city and Justice of the Peace wards. New city districts which have both internal precinct splits and annexation (city limits) splits in precincts must be confirmed in this examination as well. While mapping is important, the final examinations are performed by the Registrar of Voters staff and that involves tedious examinations of every precinct and the possible combinations upon which voters will have the opportunity to vote.
Judging the Future by the Past
The level of election-related services for the Registrar’s staff continues to expand with over 8,800 voters during the 2012 early voting for the Presidential election and nearly 5,000 absentee by mail ballots mailed to voters both in the country and in foreign lands. Caddo’s 65+ and Disabled Voters Program is one of the highest mailout efforts among Registrars Offices in Louisiana, usually ranking in the top two parishes. This service does demand more labor costs, so while we may have one early voting location, we have many more homebound and other voters receiving by mail ballots than in any other parish. This may be a good barometer for the 2014 federal election to be held on November 4, 2014. Due to the anticipated level of media coverage and candidate spending, and in comparison to past election turnouts, we could expect a voter turnout in the 55% range: early voting turnouts could be above 6,000-7,000 voters, and mailouts could number 4,000 or more. Even with a record early voting turnout in 2012, the changes made by the Registrar’s office reduced waiting times for voters to thirty minutes or less.
Voters to Receive New Voter Information Cards State law mandates that each voter receives a voter card listing their precinct number and polling place. A change to a voter’s record generates delivery of another voter card to the voter. With
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anticipated reexamination of wards, new city council districts, new school board districts, and other possible changes, many voters will be receiving new voter cards during 2014. The Registrar’s office will make every attempt to limit any confusion, but with the complicated ballot, multiplicity of districts, and new districts, voters may receive more than one card noting changes.
Caddovoter.org and Online Voter Registration
Judging by the continuous question during election season of “Is this information on the Web?” and the positive response from voters, caddovoter.org has become the “go to” site for election information. It is linked to the secure Secretary of State’s website for all information that involves data for individual voters such as current address, polling place location, and birth date. However, for public information concerning election dates and times, early voting, and videos about what is on the ballot, one can access complete updates concerning the upcoming election schedule.
Scheduled Election Dates for 2014
While the spring 2014 election dates of April 5th and May 3rd have no regularly scheduled municipal elections, there is always the possibility of special or proposition elections being called. The qualifying period would be February 12 - 14, 2014. The Congressional open primary will be held November 4th.
The fall election dates have the 12-year cycle of federal elections plus judicial elections and redistricted bodies like the Shreveport City Council and Caddo School Board on the ballot plus the small municipalities of Belcher, Blanchard, Gilliam, Mooringsport, and Vivian having local elections. Voters will face elections for U. S. Senator and Congress on the national level; Associate Justice for the state Supreme Court; Judge for Court of Appeal; Public Service Commissioner; District Attorney; District, Juvenile, and Shreveport City Judges; Justices of the Peace and Constables; Caddo School Board; Shreveport Mayor; Shreveport City Council; plus the smaller municipal elections noted above. The qualifying period for the fall elections is August 20 - 22, 2014.
Education Month and Voter Registration
While the Legislature designated one week each year for Louisiana Voter Registration and Education Week, the Caddo Registrar of Voters office celebrates an entire month of voter registration activities utilizing the Shreve Memorial Library branches as sites for registration. During federal election years, this effort is designated by the Legislature to be held in May.
Caddo Parish continues to have a unique program for the voter registration of high school seniors. “High School Voters Day” is coordinated by Robert Jackson and is a voluntary effort through local high schools. It has registered as many as 1,000 high school students in past years. The program has also received Congressional commendation and is at no cost to Caddo taxpayers.
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Due to the incredible demand on each full-time staff member on the Registrar’s staff, it is essential that temporary employees be utilized. This will necessitate additional costs for temporary employees, as the various registration points have increased and public service during major election seasons has been extended through in-person early voting and mailout voting. The Registrar’s office will continue the established practice of granting merit compensation to its staff members and to the Registrar in the amount of three hundred dollars per month as in previous years. Since experienced staff members are critical in such an understaffed situation, it is imperative that such a policy be maintained. The Registrar’s office will be requesting a new office vehicle, such as a SUV or minivan this year, as the present vehicle has excessively high mileage.
The Caddo Parish Registrar of Voters office looks forward to another year of working with the Caddo Parish Commission. The cooperation between the Registrar of Voters office and assistance of the valued staff of the Commission and the Parish Commissioners was cited as a model by The Times (Shreveport) newspaper in an editorial that appeared during Louisiana Voter Registration Week. The Registrar’s office always appreciates the support of the Caddo Parish Commission, and we hope to count on their support during the coming year.
EXPENDITURE SUMMARY—GENERAL FUND (100-170-71)
2012 2013 2013 2014 Actual Budget Estimate Budget
Salaries & Benefits $ 416,084 482,236 465,406 527,101 Materials & Supplies 50,979 87,300 61,005 93,600 Education, Training, & Travel 10,001 23,800 22,526 23,800 Utilities 4,472 7,800 5,061 7,800 Repairs & Maintenance 28 3,400 2,133 3,400 Contract Services 47,082 54,700 45,266 58,700 Statutory Charges - 1,500 988 1,500 Internal Charges 4,987 5,137 5,137 5,137 Capital Outlay 1,152 8,200 7,153 8,200 Other Expenses 12,650 12,500 15,932 14,800
Total Expenditures $ 547,435 $ 686,573 $ 630,607 $ 744,038
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LSU EXTENSION SERVICE
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The Caddo Parish Cooperative Extension Service is the educational branch of the LSU AgCenter and operates in cooperation with the Caddo Parish Commission, the Caddo Parish School Board, and the City of Shreveport. The Caddo Parish Commission, through a “Memorandum of Understanding,” provides office space and associated support and equipment, in addition to salary contributions to the Extension staff. The Caddo Extension Office, located at 2408 East 70th Street, is one of the more modern Extension facilities in the state. This is the result of cooperative efforts with the Caddo Parish Commission, the LSU AgCenter, and private contributions.
This year we have had a significant decrease in staff due to retirement. The present staff of the Caddo Extension Office consists of a 4-H Youth Development/Parish Chair Extension Agent, 4- H Youth Development Extension Agent, Parents Preparing for Success Educator, and an Agriculture and Natural Resources Agent. The office has one Administrative Coordinator to provide clerical assistance.
In addition to this staff, Caddo residents are served by an Associate Extension Agent and three Nutrition Educators working with low-income families in the Expanded Food and Nutrition Education Program (EFNEP). The Caddo EFNEP Office has one Administrative Coordinator to provide clerical assistance.
Other individuals with multi-parish responsibilities who assist in Caddo Parish include a horticulturist, a forester, a community garden coordinator, and an Area Nutrition Agent.
Our staff is grateful for the support given by the Caddo Parish Commission. Without it we would not have been able to make the many educational contacts we made in 2012-13. The continued support of the commission will help us to provide the educational services needed and expected by the citizens of Caddo Parish.
MAJOR ACCOMPLISHMENTS IN 2013
Agriculture and Natural Resources
• Hosted the annual Crop Production Meeting with 34 producers in attendance. These producers represented 75% of the agricultural land being farmed in Caddo Parish
• Fielded approximately 900 calls relating from pest and rodent control to lawn and turf problems. Horticulture, urban forestry, and small at-home gardens were also a large portion of these calls
• Assisted Caddo Parish Beef Producers with forage production, beef cattle marketing, pasture weed management, and nutrition to insure maximum profitability
• Provided test site and testing for approximately 12 new private pesticide applicator recipients
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• Held two WPS trainings which certified 25 Caddo Parish producers
• Hosted Beef Forage Field Day with 150 producers in attendance
• Assisted with management of the Northwest District Livestock Show
• Held two private pesticide applicator training meetings which certified 28 producers in Caddo Parish
• Will provide an opportunity to sell the 2013 First Bale of Cotton produced in Caddo Parish. This sale promotes agriculture in the region and offers the producers a “bonus” in that the first bale of cotton will sale for approximately 10 times its retail value
• Caddo Parish farmers participated in corn, cotton and soybean demonstration plots that will provide research data for future improvements to the crop
Family and Consumer Sciences
• An educator provided “Healthy Beginnings for Your Baby” classes for females who were pregnant or had a child 12 months of age or younger. They were required to attend 6-three hour sessions on parenting skills and budgeting/financing to receive public assistance. Caddo Parish had 50 clients to participate in the program and 15 to complete the program this year.
• 151 families consisting of 495 persons as well as 3 nutrition educators participated in the Expanded Food and Nutrition Education Program (EFNEP), program year 2011-2012. Participants showed increases in knowledge and frequency of positive diet and health behaviors. Evaluation results show that participants reported improvements in their ability to manage food buying dollars, decreased their risk of foodborne illness by implementing correct thawing techniques, and improved the way they provided meals to their children. Participants showed great improvements in their frequency and ability to read Nutrition Facts labels- which is the cornerstone to making healthy choices & improving health. The EFNEP educators conducted summer programs at 23 sites (SPAR, Libraries, and a few other community centers). They collaborated with other agencies in order to provide a nutrition half day program to approximately 1,000 students, ages 9-12 years old.
4-H Youth Development
• In response to needs identified by Advisory Leadership Councils in five parishes, 4-H professionals developed and presented a series of lessons entitled “The Power of Youth.” The lessons were delivered during the 2012-2013 academic school year’s monthly club meetings. A focus group evaluation method was used to assess the impact of the program and a set of guiding questions were used to facilitate discussion from participates in the program. Themes that emerged from the group aligned well with the program’s goal for youth to learn
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and apply key life skills for success. Having a support system and communication skills were recognized as keys to achieving success and were both said to be important for getting along with others and solving conflicts. Having a positive mental attitude was seen as a key to networking, handling difficult situations, and working cooperatively with others. The phrase “be nice” was repeated in their responses suggesting that good character was important to them. Participants also expressed an increased personal confidence, affirming “its ok to be myself.”
• 900 youth enrolled as members in 39 clubs.
Service Learning
• This year, nine Caddo 4-H clubs conducted a service learning project this year focused on hunger. The clubs learned about hunger through educational programs during the club meetings, guest speakers, collection of items, and field trips to the food bank. Some clubs involved their entire school body in the collection of items. Clubs collaborated with the Northwest Food Bank, Shreveport- Bossier Rescue Mission and other local churches for their projects.
• Isaac McFarland, a Caddo 4-H youth participant, received a grant to fund a service project to combat childhood hunger in his community. He collaborated with principals, churches, local and national cattle association members, businesses, and 4-H members to decorate and provide items for the tackle boxes. During the Caddo 4-H Extravaganza, the end of the year event, Isaac, along with two 4-H Jr. Leaders and 200 4-H members, decorated and filled the boxes with juice boxes, breakfast muffins, granola bars, and fruit cups. During the 4-H Extravaganza, a formal presentation of the boxes was made to the Salvation Army, Shreveport-Bossier Rescue Mission, and Providence House representatives. Elected officials from the city, a school board member, and the McFarland family also attended and showed their support of the project. Bernadine Anderson, Chief Assistant to Mayor Cedric Glover, presented Isaac a Proclamation for the “Tackling Childhood Hunger” project in the community. Two local news stations and the Shreveport Times also ran stories and covered the event. The youth participants had small and large group discussions in their club to reflect on their service learning project. They state that “They learned how to help those less fortunate, they became aware of how many people in their community deal with hunger, and also learned to become caring citizens.” One club realized that classmates they see every day may not have food when they go home. Students showed growth and maturity in thinking of the needs of others that they directly or indirectly come in contact with. The students learned to show compassion for people in bad situations, learned the importance of helping their community, and were inspired to assist with food projects outside the club that benefitted the food bank.
• Seventy-three entries in the parish-wide pumpkin contest. The categories were silliest, scariest, and 4-H spirit.
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Camping and State Opportunities
• Eight middle school club members and three high school members attended Challenge Camp held in February 2013. The youth practiced teamwork, leadership, and problem solving during this camp.
• Forty-seven youth from Caddo Parish attended 4-H Camp at Grant Walker Educational Center in Pollock, Louisiana in July 2013. Three high school youth served as camp counselors in addition to three adult volunteers. 4-H Camp strives to develop a variety of life skills related to “Head, Heart, Hands, and Health.” One of the most important skills children learn from camp is self-sufficiency. Thirteen youth were sponsored by the Caddo Commission through appropriation funds, 4-H alumni, NW Master Gardeners, and businesses. While at camp, four Caddo youth received character education awards and seven youth completed hunter safety certification.
• Two youth and two teen leaders will attend Science, Engineering and Technology Camp in August 2013 at Camp Grant Walker.
• Seventeen youth attended state 4-H University this summer. Six were recognized for being in the top 10 in Louisiana and received blue ribbons. A team of youth were state winners in Sports Broadcasting receiving an all-expense paid trip this summer to Tennessee.
• Seventeen Caddo 4-H’ers submitted 4-H portfolios for state competition and three adults’ submitted alumni and leader portfolios. Eight youth were state winners, one volunteer received the State Leader Award, one adult received the 4-H alumni award, eight youth were blue ribbon winners and one adult was the 1st alternate in the Attorney General Livestock award. The state winners and State Leader Award recipient will be attending trips this summer and fall for the awards they received.
• Ten Caddo 4-H youth and one adult attended 4-H Day at the Capitol in June 2013. Small gifts were given to the legislators as a “Thank You” for supporting 4-H and the LSU AgCenter.
Volunteer Development
• Caddo 4-H reported 1,842 hours that youth and adult volunteers contributed to the parish 4-H program. The current value of volunteer time is $19.33. Their time value computed to $35,605.86.
• The Caddo 4-H Foundation board held its 9th annual strawberry fundraiser in the spring. Profits from this fundraiser helped offset the expense for Caddo Parish 4-H’ers to be involved in local and state activities.
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• Twelve 4-H club leaders attended parish volunteer leader training in Fall 2012 to discuss their roles and responsibilities as organizational club leaders as well as learn the importance and implementation of a parish wide service learning project.
• Five adults and three youth attended the Area Leader Training in Summer 2013 to further their education on positive youth development and the impact that 4-H has on youth. These leaders gained valuable resources to better their 4-H clubs and programs.
Leadership
• For 4-H Officer Training, 39 4-H members attended from eight schools conducted an ice breaker game and reviewed each officer’s duties and responsibilities. A mock 4-H meeting was conducted so that the youth understood their duties as officers.
• One Caddo Parish youth is serving his second year as a National Conference Delegate. He is one of four from the state that represented Louisiana 4-H in Washington DC in March 2013. He also serves on the State 4-H Executive Board. Another youth was elected as the Northwest Region 4-H Representative and serves on the 4-H Executive Board , and another was chosen to serve on the State Science, Engineering and Technology Board.
Livestock
• There were 35 Caddo Parish 4-H Livestock exhibitors who participated in parish, regional, state, and national livestock events. Species included chickens, rabbits, horses, goats, lambs, pigs, pigmy goats, and cattle.
Healthy Living
• “Smart Bodies”, an educational program to help students learn the skills and choices for a healthy lifestyle was presented to Herndon Magnet School and Mooringsport Elementary, both Caddo Parish schools. 35 teachers and 668 students learned about the importance of good nutrition and being physically active through interactive activities. 35 volunteers provided educational programs during the Body Walk experience.
• “Chefs in the Kitchen Workshop” was a week-long workshop for ten youth on food safety, kitchen safety, myplate.gov, manners and etiquette, and hands-on food preparation. Six volunteers were recruited to assist the youth during the workshop.
• A parish-wide cookery “Top Chef Challenge” was conducted with 21 youth entering 28 dishes containing beef, egg, pecans, poultry, and seafood. They worked with 11 volunteers who were judges of the contest.
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Photography
• Caddo Shutterbug Photography club, a year-long afterschool program, had six youth participants. The participants had a chance to enter the Photo-of-the-month contests. Guest speakers and youth, both conducted educational lessons throughout the year. One youth participated in the 4-H University State competition in June and placed fifth in the state as a result of her hard work during the school-year.
• Nineteen youth entered fifty pictures into the 4-H Photo Contest. Photos categories were animals, agriculture, people and 4-H spirit.
Outdoor Skills: Shooting Sports
• This year, the Caddo 4-H program offered three disciplines for shooting sports: archery, rifle, and shotgun. The purpose of the program was to teach marksmanship, the safe and responsible use of firearms, the principles of hunting and archery, and much more. The activities of the program and the support of caring adult leaders provided young people with opportunities to develop life skills, self-worth, and conservation ethics. Of the 60 youth that participated in the Caddo 4-H program, 48 participated in the regional shoot in 52 events and 11 qualified for state.
Character Education
• Served as a resource for the Caddo Parish Schools on the integration of character development concepts in their schools through school-wide positive behavior support. Provided instruction and support for the State Schools of Character program to school faculty.
GOALS FOR 2014
• For the Caddo Parish Extension Office to continue to serve the residents of Caddo Parish as one of the premiere educational organizations for continuing education in Caddo Parish.
• To help the people of Caddo Parish improve their lives through an educational process which uses research-based knowledge focused on needs and issues.
• To continue providing information to local farmers and homeowners on crops, animals, gardens, wildlife, and environmental regulations.
• To continue assisting clientele and at-risk families with information on health and nutrition, food safety and preservation, parenting skills and management of resources.
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• For 4-H youth to be actively engaged in learning and given the opportunity for the development of good character and life skills through educational programs in the club program.
• 4-H adults and youth gain knowledge and skills associated with personal, organization, and community leadership.
• To continue providing quality programming for 4-H youth in Caddo Parish to develop life skills, leadership, and citizenship and to build positive self-esteem.
• To continue upgrading the teaching tools and equipment of the Caddo Extension Office to assist agents in meeting the educational needs of families in Caddo Parish.
EXPENDITURE SUMMARY—GENERAL FUND (100-611)
2012 2013 2013 2014 Actual Budget Estimate Budget
Salaries & Benefits $ 60,000 60,000 60,000 60,000 Materials & Supplies 8,997 8,100 7,582 8,100 Education - 500 455 500 Repairs & Maintenance 251 2,000 1,987 2,000 Capital Outlay - 500 455 500
Total Expenditures $ 69,249 $ 71,100 $ 70,479 $ 71,100
B-54 CADDO PARISH JUVENILE COURT
NARRATIVE
The Juvenile Court for Caddo Parish (JCCP) is one of four special juvenile courts (Caddo, Orleans, Jefferson, and East Baton Rouge Parish) in Louisiana that has exclusive original juvenile jurisdiction. The Court hears juvenile delinquency matters, Family in Need of Services (FINS) - when children are ungovernable, truant, or runaways- and Child in Need of Care (CINC) - cases when a child has been abused, neglected or abandoned. Although the Court must consider the “best interest of the child” in determining what dispositions would have a positive impact on the youth’s behavior and welfare, JCCP has to balance its decisions with the concern for public safety. Additionally, the Court has domestic violence jurisdiction if there is a child involved and has jurisdiction for child support and adoptions. JCCP has four specialty courts and provides oversight for the management of these programs- Juvenile Drug Court, Family Preservation Court, Mental Health Court, and Truancy Court.
MAJOR ACCOMPLISHMENTS IN 2013
• The Louisiana Supreme Court Drug Court Program has continued funding for the Family Preservation Court. This program uses progressive phases and includes intensive outpatient and inpatient substance abuse treatment, drug testing, weekly court appearances, and comprehensive “wrap around” education services, parenting skills training, anger management, domestic violence victim counseling, and mental health assessment. The Louisiana Supreme Court has encouraged other courts throughout Louisiana to visit and observe the Family Preservation Court’s team staffing and court hearings. Several courts in other jurisdictions have visited the Court’s program and may establish a similar court based on the Family Preservation Court’s model.
• Aggressively continued to reduce the juvenile population in the detention center by working closely with Caddo Parish Juvenile Services and the Louisiana Office of Juvenile Justice through utilization of the Juvenile Detention Alternative Initiative (JDAI) national model. The average daily population has been reduced by 25 juveniles with a continued emphasis on public safety.
• In a collaborative effort with the Caddo Parish School Board, Caddo Juvenile Services, the Caddo Parish District Attorney’s Office, Volunteers for Youth Justice, Rutherford House Truancy Center, City of Shreveport and Caddo Parish Commission, JCCP has been able to successfully solicit funding for the Truancy Court. This program has had a genuine impact in reducing the truancy rate in the Caddo Parish public school system.
• The Court continued to contract with Goodwill Industries of Northwest Louisiana to provide employment counseling and placement services for unemployed men and women who are court-ordered to pay child support. The “Good Support” program has attributed to a high child support collection rate and is the only program of its kind in Louisiana as well as one of the few programs of its kind nationally.
• The new managed care system known as Louisiana Behavioral Health Partnership (LBHP) has been implemented for over a year and services to families and children served by Office
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of Behavioral Health (OBH), Office of Juvenile Justice (OJJ), Department of Children and Family Services (DCFS), and Department of Education (DOE) are thoroughly being utilized. The Court worked closely with these departments to help ensure that the State’s mandated managed care system provides the necessary services to youth and families involved in the juvenile justice system.
• Family Preservation Court program continues to be a successful program that has had an impact on parents with substance abuse issues. The JCCP has entered into a partnership with the First Judicial District Court to share counseling sessions with that court’s adult drug court program.
• Provided a location and supervision for adult community service workers from Shreveport City Court. This program has help reduce the cost of litter abatement on the Court’s grounds and the workers have improved the appearance on the adjoining roads and streets.
GOALS FOR 2014
• Continue the collaborative effort with Caddo Parish Commission, the District Attorney’s Office, City of Shreveport, and the Caddo Parish School Board to reduce truancy
• Provide training and close assistance with the Shreveport Police Department and Caddo Sheriff’s Office in handling domestic violence situations, and continue to provide domestic violence prevention training at the Shreveport Police Regional Training Academy
• Continue to request Supreme Court funding for the Family Preservation Court program and maintain a partnership with the First Judicial District Court’s Adult Drug Court program
• Continue to utilize the Juvenile Detention Alternative Initiative (JDAI) to maintain an appropriate detention population
• Continue the funding and partnership with Goodwill Industries for the Good Support program to assist in securing employment for unemployed court-ordered child support payors, and to offer assistance to other jurisdictions to establish a similar program
• To aggressively participate in the State’s Coordinated System of Care (CSoC) which is a program for at-risk youth with significant behavioral health issues and co-occurring disorders. The CSoC is an evidence-based approach that is part of a national movement to develop family driven and youth-guided care, keep children at home, in school, and out of the child welfare and juvenile justice system. An important CSoC goal that is strongly endorsed by JCCP is the reduction of costly, highly restrictive out of home placements through the creation and maintenance of coordinated and effective community based services
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• Assist Caddo Parish Juvenile Services in the expansion and reorganization of the community service program for youth who have been court ordered to complete community service as part of their sentence
EXPENDITURE SUMMARY—JUVENILE JUSTICE FUND (260-121)
2012 2013 2013 2014 Actual Budget Estimate Budget
Salaries & Benefits $ 660,949 715,422 709,016 744,770 Materials & Supplies 36,142 26,000 41,633 41,000 Education, Training, & Travel 7,269 7,500 6,063 7,500 Contract Services 39,188 53,800 51,675 53,000 Internal Charges 14,024 14,445 14,445 14,445 Other Charges 1,170 2,800 1,865 2,000 Reimbursements (237,000) (215,000) (225,000) (250,000)
Total Expenditures $ 521,742 $ 604,967 $ 599,697 $ 612,715
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The Public Health Tax Fund supports the operation and maintenance of public health units, mosquito and rodent control units and animal control facilities throughout Caddo Parish. The Parish performs all animal, mosquito, and rodent control functions. The Parish also provides the health units’ facilities, maintenance, equipment, and vehicles. The Louisiana Office of Public Health provides management and staff for the health units and environmental services.
The Caddo Parish Commission has taken an active role in managing the health tax revenues collected in the Parish. Cooperative efforts between the State and Parish will continue to meet the public health needs of Caddo citizens.
Caddo Health Facilities
1. Caddo Parish Health Unit: 1035 Creswell, Shreveport, LA 2. North Caddo Parish Health Unit: 102 Industrial, Vivian, LA (Conversion to North Caddo Healthplex—December 2000) 3. Shreveport Regional Laboratory: 533 Vine Street, Shreveport, LA 4. Environmental Health Services: 1033 Creswell, Shreveport, LA
MAJOR ACCOMPLISHMENTS IN 2013
• Despite the Vital Records Service Center’s closure, over 38,000 vital records services provided. Services included ordering and processing birth and death certificates.
• Provided over 50,000 personal health services. Services included: immunizations, travel vaccinations, WIC, Tb, Children Special Health Services, and genetics. Family Planning has also been expanded greatly to see clients from LSUHSC, who is only providing high-risk family planning. We now have family planning clinics daily.
• Despite the discontinuance of water sampling because the systems now draw their own samples, inspections of retail food establishments, daycares, hospitals, nursing homes, schools, and sewer systems permitting and inspections continue. The state has begun a computer-generated scheduler, which gives each sanitarian a daily list of sites to inspect. The section also responds to complaints dealing with any of these entities. This section plays a large role in the health of our community ensuring safer drinking water, a safer food supply and healthier communities throughout Caddo Parish. Environmental Health Services is one of the few public services that directly as well as indirectly affect every citizen of Caddo Parish.
GOALS FOR 2014
• To continue to provide the best service and care that we can to people, regardless of their income
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• To work hard to involve community partners to confront high STD and infant mortality rates directly. We plan see a dramatic drop in STD rates and to continue expanding our nurse home visiting program as one way to decrease infant mortality
• To increase breast feeding in our area because it brings about healthier, stronger, more intelligent babies. We plan to also expand our WIC services and numbers. WIC is rebranding itself to not just to be a voucher program, but to be a program that truly aids in better nutrition for moms and their babies
• We aim to continue expanding our family planning services to not just birth control, but also the timing of children, health of the woman, involvement of men, etc
• To expand citizens’ awareness of the disease process, when to report an event to OPH, when to see their doctor, and how to stay healthy
• To investigate how to maximize the number of environmental health inspections and visits with a smaller staff. We strive to keep the public aware through online listings of inspections and corrective actions
• We strive to be a place where the community can turn for expert advice on prevention, identification, and control of disease, injury, and disability in the state
B-59 BIOMEDICAL RESEARCH FOUNDATION OF NORTHWEST LOUISIANA
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The Biomedical Research Foundation of Northwest Louisiana is an independent, not-for-profit 501 (c) (3) organization established to enhance the scientific capacity and economic development of Northwest Louisiana. The Foundation is committed to creating knowledge-based initiatives through partnerships that will find cures and treatments for disease, diversify our local economy, and provide new educational and high-tech job opportunities for our children and grandchildren.
The Foundation’s mission is to pioneer a knowledge-based regional economy by cultivating and attracting life science enterprises and related technologies. We will promote and develop:
• Private and public support and collaboration for a knowledge-based economic development strategy
• InterTech Science Park as a suitable physical environment for life science enterprises and related technologies (including information technologies, digital media, and energy and environmental technologies)
• Capacities and accomplishments, in collaboration with and support of LSU Health Shreveport (LSUHS)
• Human resources and the regional knowledge base via K-12, higher education and technical/professional training programs
• Support and resources for technology and business innovation, with people, research, facilities, and funding
The Foundation is responsible for: (1) employing 40 full-time personnel; (2) operating the Virginia K. Shehee Biomedical Research Institute, a 160,000 square foot, $37 million research facility with 56 laboratories and over 150 researchers; (3) operating the 60,000 square foot BioSpace1, a technology incubator for life science, information technology and digital media companies; (4) providing world-class diagnostic and research services in its Positron Emission Tomography (PET) Imaging Center; (5) supplying Louisiana with radioisotopes produced by the Foundation’s two cyclotrons at the Institute and in Baton Rouge; (6) developing InterTech Science Park, an 800-acre triangle site in inner-city Shreveport, and other suitable regional properties to attract high-tech start- up companies that will create new job opportunities for future generations; (7) supporting education programs from K-12 through postgraduate to increase the quality and quantity of our region’s scientific workforce; and, (8) managing an operating budget of $12.2 million and holding $88 million of land, buildings and equipment at original cost.
We estimate that expenses funded by the tax millage will represent 20 percent of our total operating expense for 2012. Since its inception, the BRF has generated $266 million in funding to support technology-based economic development initiatives with only 12 percent coming from Caddo Parish tax dollars – an 8:1 return on local public investment.
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In Spring 2013, LSU Health Shreveport requested that the BRF assume management of the Shreveport hospital and E.A. Conway Medical Center in Monroe in response to Governor Bobby Jindal’s plan to privatize all Louisiana state-run hospitals. The Board of Directors of the BRF agreed to this request, and since April, the BRF has been engaged in the process of transferring the operations of the hospitals to BRF Hospital Holdings, LLC. A new name for the hospitals is being explored. We have hired Alvarez & Marsal Healthcare Industry Group (A&M) to lead the planning and execution of the transition. A&M is composed of internationally recognized experts in the healthcare management business and have assisted numerous transitions throughout the nation, including the LSU Health New Orleans transition. Transition from state to private operations will occur on October 1, 2013.
In 2013, the Biomedical Research Foundation continued to expand its list of partners to pool resources for systemic economic growth. Partners now include:
American College of Radiology Imaging Greater Bossier Economic Development Network Foundation Avid Pharmaceuticals Greater Shreveport Chamber of Commerce Bayer Healthcare InterTech Science Park tenants Bossier Parish School Board Lantheus Medical Imaging Caddo Parish Commission Louisiana Economic Development Caddo Parish School Board Louisiana Department of Environmental Quality Capital One Bank LSU Health Shreveport Christus Schumpert Health System LSU in Baton Rouge and Shreveport City of Shreveport Metropolitan Planning Commission CoHabitat Shreveport-Bossier Northwest Louisiana Council of Governments Committee of One Hundred North Louisiana Economic Partnership The Community Foundation of North Louisiana and the Women’s Philanthropy Overton Brooks Veterans Administration Network Medical Center The regional higher education institution Pennington Biomedical Research Center members of the Consortium for Education, Regions Bank Research & Technology (CERT) Shreveport City Council Cyber Innovation Center Shreveport Convention and Tourist Bureau Downtown Development Authority Shriners Hospital for Children-Shreveport E. A. Conway Medical Center, Monroe, LA Southern Research Institute Greater Bossier Chamber of Commerce State of Louisiana
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U.S. Economic Development Administration United Way of Northwest Louisiana U.S. Environmental Protection Agency (EPA) Willis-Knighton Health System U.S. Department of Housing and Urban Development (HUD)
MAJOR ACCOMPLISHMENTS IN 2013
Louisiana State University Health Shreveport (LSUHS)
• Provided a total of $624,495 in intramural grants that support basic research by faculty at LSUHS. These funds are used to bridge funding gaps, to stimulate new, exploratory research, and to support the Core Research Laboratory. Historically, funding provided by the Biomedical Research Foundation in intramural grants to LSUHS faculty has leveraged 10:1 in federal research funds. Seventy-two percent of this funding supported seed packages for 9 new faculty members.
• Provided 1,164 PET scans to patients from LSUHS from 8/1/2012 to 7/31/2013 to assist its physicians in diagnosing disease and prescribing appropriate treatment. Provided radiochemicals, assisted with analyzing scan data, and provided technical assistance to LSUHS faculty for research on diseases such as Alzheimer’s, Parkinson’s, and head and neck cancer.
• Supported the LSUHS small animal imaging facility with technical expertise, equipment upgrades, and PET research radiopharmaceuticals.
• Provided staff and consultant support for the privatization of the LSU Hospitals in Shreveport and Monroe.
• Total assistance to LSUHS in 2012 was $941,572.
Positron Emission Tomography (PET) Imaging Center and Southern Isotopes
• The BRF has committed to expanding the research program of the PET Imaging Center and Southern Isotopes (SI) into the Molecular Imaging Center (MIC). As the first step, Pradeep Garg, Ph.D., has been recruited to be Executive Director of the MIC and Sudha Garg, Ph.D., has been recruited to be Director of Radiopharmaceutical Services. The new MIC will encompass all BRF PET-related activities including clinical PET scanning, clinical radiopharmaceutical manufacturing, research PET operations, and a Research and Development (R&D) program. A temporary research radiopharmaceutical laboratory is under renovation until a long-term facility is constructed.
• The PET Imaging Center has installed a new, cutting-edge PET/CT scanner (GE Health Discovery 710) which provides higher quality images faster and with a smaller
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radiopharmaceutical dose to patients. The new scanner has high-tech capabilities such as Time of Flight PET, respiratory gating equipment, and PET/CT biopsy hardware. The new scanner will further the PET Imaging Center’s mission of providing quality clinical and research imaging capabilities.
• The PET Imaging Center brought a new prostate cancer therapy to Shreveport by participating in a clinical trial sponsored by Bayer Healthcare. As a result of this participation, the PETIC was also the first site in Louisiana to offer Xofigo, the trade name for this therapy, when the radiopharmaceutical was approved by the FDA this summer.
• The PET Imaging Center was reaccredited by Intersocietal Accreditation Commission (IAC) this summer maintaining the high standards such accreditation implies. BRF has been accredited by IAC since 2007.
• Southern Isotopes has continued to expand radiopharmaceutical availability by developing and filing (or assisting with filing) Investigational New Drug applications for 18F-DOPA and 18F-FLT. 18F-DOPA was developed under contract with Cook’s Children’s Medical Center in Ft. Worth, TX, for a research project investigating congenital hyperinsulinism in newborn infants and 18F-FLT was developed in partnership with the Society of Nuclear Medicine and Molecular Imaging for a sponsored oncologic clinical trial. This is in addition to the continued contract work SI performs for Avid Radiopharmaceuticals to provide research radiopharmaceuticals for Parkinson’s disease.
• The BRF, in partnership with LSUHS, continues its services agreement with Southern Research Institute (SRI) to provide commercial non-invasive preclinical imaging services to enhance SRI and its clients’ drug discovery capabilities. This collaboration successfully completed one research project for a SRI customer with several more in various stages of development. Increased participation in sponsored multi-center trials for oncology, neurology, and cardiology. Sponsors include the American College of Radiology Imaging Network (ACRIN), Avid Pharmaceuticals, Lantheus Medical Imaging, Bayer Healthcare, Eli Lilly, GE Healthcare, and Bristol Meyers Squibb.
• Participated in pre-clinical research with LSUHS Small Animal Imaging Facility. Collaborating institutions include LSUHS, Pennington Biomedical Research Center, the Department of Biological Sciences at LSU (Baton Rouge), and the LSU Museum of Natural Science.
• The BRF received a special sales tax exemption from the State Legislature for future PET equipment purchases.
• Manufactured and distributed clinical radiopharmaceuticals to PET centers throughout the region.
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• The BRF received State legislative approval of a capital outlay request of $4.8 million for a new cyclotron to produce radioisotopes for PET imaging. The request is now waiting on approval for a line of credit from the Louisiana Bond Commission.
InterTech Science Park
• Provided support services for 23 InterTech Science Park tenants, who employ 360 individuals with a total annual payroll of over $17.5 million as of 12/31/2011. The average salary for these employees is over $48,000, compared to the average salary of $21,243 for Shreveport-Bossier. In addition, InterTech Science Park has four Associate Tenants: these are very early start-up companies that receive technical assistance while seeking funding. The tenant companies reside in ten InterTech facilities with a total of 337,800 sq. ft. and a current occupancy rate of 90 percent.
• BioSpace1 business incubator has been renamed InterTech 1 to better reflect the blend of enterprises residing in the facility and to standardize the naming for future facilities in the area.
• Since receiving the Academy Award in 2012, William Joyce of Moonbot Studios, located in the InterTech Science Park’s InterTech 1 business incubator, has released The Numberlys iPhone and iPad App, which received a Webby Award. In late 2012, DreamWorks’ Rise of the Guardians, based on Joyce’s The Guardians of Childhood book series, was released, with openings in Shreveport.
• Moonbot’s success has played a role in Business Facilities 2013 State Rankings’ decision to rank Louisiana as 4th in the United States among states for Best Business Climate and 2nd for Economic Growth Potential.
• In 2013, Red River Pharma’s parent company Pamlab was sold to Nestlé Health Science. This acquisition allows Red River Pharma to accelerate the development and deployment of their pharmaceutical products, which include prescription medical foods for diabetic peripheral neuropathy, mild cognitive impairment, and clinical depression. Red River Pharma continues to reside in the 33,000 sq. ft. Biomanufacturing Facility adjacent to InterTech 1 on Kings Highway, and continues its manufacturing operations on Claiborne Avenue in addition to the King’s Highway location.
• InterTech staff fosters economic growth through recruitment, planning, financial, and market strategy incubator services.
• InterTech Science Park tenants continue to benefit from a variety of state entertainment industry and economic development programs, including workforce training grants, Louisiana FastStart and the Louisiana Sound Recording Tax Credit. In addition to the BRF’s
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assistance in preparing the space for occupancy, private investment has enabled the startup of the digital media companies.
• Continued work on the BRF’s fifth EPA Brownfields Cleanup Grant for $200,000. The grant was received in 2009 to complete environmental remediation of the Barret property on Dalzell Street.
• In 2013, the BRF created the Entrepreneurial Acceleration Program (EAP), which is a comprehensive plan to solicit and evaluate innovative ideas and products, form and coordinate investors, and provide seed funding and mentoring to move these ideas to the marketplace. On August 5, 2013, the BRF presented the EAP plan to the Caddo Parish Commission and is seeking funds to initiate the program.
Science and Technology Education
To expand the capacity and quality of the regional workforce, the Foundation raises funds through grants and private contributions for STEM (science, technology, engineering and math) programs, including:
• Continuing support of MST (Math, Science and Technology) Program, a project-based, problem-solving curriculum, with 70 teachers and approximately 4,000 students in grades 4 – 12 at Southwood and Woodlawn high schools, Keithville Elementary/Middle School, and Ridgewood Middle School. The goal of the MST Initiative is to provide all students (not just the gifted and talented) with exceptional knowledge, skills, and experiences especially in mathematics, science, and technology for continued study and employment in these and other areas. This project is an effort, led by the Foundation, with the Caddo Parish School Board and the MST Partnership- a committee of numerous community partners.
• Continuing support of the EAST (Environmental and Spatial Technology) laboratory at Southwood High School where 320 students per year are served.
• Assisting with fundraising and building partnerships with industry for the “For Inspiration and Recognition of Science and Technology” (FIRST) high school robotics program at Southwood High School, and the FIRST LEGO programs for middle schools at Keithville and Ridgewood middle schools. Over 80 local junior and senior high school students participated in these programs per year. Over 200 students have participated in the FIRST program since it began in 2005. Mentors from the community serve as mentors to guide students in learning the practical aspects of robotics, computer science, and engineering. In 2013, the Southwood team placed third in the high school division of the Regional Autonomous Robotics Circuit (RARC) competition as well as the FIRST Tech Challenge in Kenner, LA.
• In partnership with Southwood High School, assisting with Biotechnology Magnet
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Academy- which has 91 students in grades 9-12 at Southwood High School. This four-year high school program is designed to give students a thorough background in bioethics, molecular/cellular biology, microbiology, and research methodology though a curriculum that is far more rigorous than Louisiana standards. In 2013, the fourth senior class graduated with 12 students; all of whom were accepted to college or university and most receiving TOPS and/or other scholarships. Over 50 percent of Biotech Academy students are first- generation college bound.
• The BRF and its partners Southwood High School/Caddo Parish Schools and LSUHS continue to implement the BioStart Internship program for Biotechnology Magnet Academy Seniors. BioStart is a semester long program, whereby the seniors work with an LSUHS faculty mentor in a research lab for 15 hours per week for 18 weeks. The BRF continues to assist LSUHS in implementing a five-year, $1.3 million grant from the National Institutes of Health National Center for Research Resources Science Education Partnership Award (SEPA) program for BioStart. The program is now in its fourth year. The BRF continues to support the BioStart Boot Camp, a weeklong summer session for BioStart students to prepare them for the BioStart internship.
• Continuing the College Navigator Project for Biotechnology Magnet Academy students with support from the Community Foundation, Poindexter Foundation, and the United Way. The Navigator Project provides part-time counseling to guide students in determining which college to attend, achieving the ACT scores and grades required, and applying for scholarships. The project also includes an intense ACT preparation session. There are also funds for students to apply to retake ACT tests, which has been determined as a major roadblock for these students since many are eligible for the free/reduced lunch program and/or first-generation college bound.
• Sponsoring the SMART (Science and Medicine Academic Research Training) program in partnership with LSUHS. Now in its 17th year, 156 high school seniors have completed the SMART program and 11 new students are in the program for 2013. SMART provides hands-on, project-based research opportunities for high school seniors working with LSUHS scientists in a laboratory setting that prepare them for higher education and scientific careers. After completing the SMART program, over 85 percent of students state that they intend to major in the sciences in college and pursue a career in the fields. Furthermore, 52 of the students have been semi-finalists in the Siemens-Westinghouse Science Competition, with six regional finalists. Eight students have been semi-finalists in the Intel Science Talent Search and 27 have participated in the National Junior Science and Humanities Competitions after winning the Louisiana competitions. During the 2012-2013 school year, three of the five Louisiana semi-finalists in the Regional Siemens Science and Technology Competition were from the SMART program. Two SMART students were selected to compete in the National Science Fair, while four other SMART students were selected to compete in the Louisiana Science Fair.
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• The BRF has continued to provide support and advocacy as a founding member of CERT, the Consortium for Education, Research, and Technology of North Louisiana. CERT is an organization comprised of the CEO’s of all North Louisiana’s higher education institutions.
• In 2012-2013, the Biomedical Research Foundation, Caddo Parish Public Schools, and the Cyber Innovation Center partnered to create a project-driven teacher professional development program that combines the STEM (science, technology, engineering and math) disciplines with the arts and humanities. This program will launch in October 2013, with intensive workshops for middle and high school teachers and students. The program is called CaddoSTEAM (STEM + arts) and includes six workshop days during the school year, primarily for high school teachers, and one week of workshops in the summer primarily for middle school teachers.
In September 2012, the BRF launched its new website at http://www.biomed.org. Each of the BRF’s initiatives has its own page and sections for news. The website also allows for online donations.
GOALS FOR 2014
LSU Health Sciences Shreveport (LSUHS)
• Implement the successful transition of the public LSUHS and E.A. Conway hospitals to the privately managed BRF Hospital Holdings, LLC.
• Collaborate with LSUHS and LSU Health Sciences Foundation to explore possibilities for strategic repositioning and/or restructuring which might best meet healthcare education, research, and patient care missions of LSUHS.
• Increase partnership opportunities with LSUHS faculty and administration to advance innovative research and clinical technology.
• Assist LSUHS in enhancing and maintaining the core research laboratory.
• Provide radiochemicals and personnel expertise to support clinical PET scanning for LSUHS physicians and for research using the small animal imaging laboratory.
• Continue to work with LSUHS research faculty to develop technology transfer mechanisms and capacity for their innovations.
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PET Imaging Center/Southern Isotopes
• Work with LSUHS to increase contracts with pharmaceutical companies to advance drug development using PET.
• Promote PET Imaging Center’s radiopharmaceutical distribution and radiochemistry research capabilities.
• Establish the Molecular Imaging Center and expand use of the PET Imaging Center for both clinical and medical research applications.
• Upgrade PET cyclotron in the Biomedical Research Institute to serve patients referred from LSUHS and support related research.
• Relocate and expand PET facilities in Shreveport and Baton Rouge.
• Provide radiochemistry support for Pennington Biomedical Research Center.
InterTech Science Park
• Advance InterTech’s Master Plan through the recruitment of technology-based businesses and working with existing Science Park tenants through the Foundation’s incubator services.
• Continue the acquisition and construction of facilities to meet the demands of the regional knowledge-based industries.
• Achieve funding for the Entrepreneurial Acceleration Program (EAP) to begin operations and develop venture capital sources with concentration on local angel funds.
• Support the expansion of Nestlé’s Red River Pharma operations in Shreveport.
• Provide additional facility space for growing IT and Digital Media enterprises.
• Continue property acquisition and site improvements to remarket to technology companies.
• Continue demolition and clearance of blighted buildings on properties acquired by the Foundation.
• Work with the City of Shreveport to complete the Kings Highway Corridor Plan and to upgrade the sewer system at corner of Mansfield Road and Kings Highway.
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Science and Technology Education
• Expand partnerships and programs for science and technology K-12 and higher education programs.
• Assist the Consortium for Education, Research, and Technology (CERT) and continue to locate and obtain support for its efforts to improve higher education and industry collaborations.
EXPENDITURE SUMMARY—BIOMEDICAL FUND (280-319)
2012 2013 2013 2014 Actual Budget Estimate Budget
Salaries & Benefits 80,480 80,810 82,750 84,790 Contract Services 2,502,353 2,602,431 2,602,431 2,802,478 Statutory Charges 239 750 550 750 Internal Charges 12,319 12,924 12,924 13,692 Other Expenses 8,858 7,000 6,875 7,000
Total Expenditures $ 2,604,249 $ 2,703,915 $ 2,705,530 $ 2,908,710
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SHREVE MEMORIAL LIBRARY
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Shreve Memorial Library is a service institution which seeks to inform, educate, entertain, and culturally enrich the lives of all people- from early childhood to senior citizens- through the use of books and other materials, technological innovations, facilities, and professional services.
MAJOR ACCOMPLISHMENTS IN 2013
• Purchased over $1,212,144.00 in library books and materials to help keep the collection current, to respond to requests, and to increase number of books and materials in the new, larger facilities
• Circulated approximately 1,235,500 library books and materials throughout Shreveport and Caddo Parish and to neighboring reciprocal borrowing libraries
• Participated in the State Library of Louisiana Summer Reading Program for eight weeks of programming with a total attendance for that period of 22,153 children, grades Pre K – 12
• Participated in the KTBS Summer Reading Kick-Off Festival partnership between the library, KTBS, and Caddo/Bossier Schools. Second graders attended an Art Festival where the library encourages reading. Attended by 5,274 children. The library incorporated Caddo High School students from 5 local schools as actors in this year’s library play
• Implemented 539 children’s programs and 146 young adult programs (with 2550 attendees- an increase of about 500) during the Summer Reading Program
• Increased outreach to public middle and high schools. Established two book reviewers from Loyola College Prep, as well as young adult interaction with younger students via Creativity Camps and ArtBreak Play
• Continued Library staff visits to schools, childcare centers, and Head Start centers, offering tours for Caddo public and private school classes
• Implemented 384 adult programs with a total of 6,463 adults in attendance
• Continued year round weekly programs for teens at all full time branches. Total attendance is 6,386 for all branches combined
• Circulation of young adult materials has increased approximately 13% over last year (138,058 Jan-Aug)
• Booked 5,311 meeting rooms for approximately 36,049 patrons
• Provided computer usage for patrons approximately 700,046 times
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• Provided more than 371 free technology training classes to a total of 1,567 library patron attendees as of 8/30/13
• Provided 324 staff classes to 1,988 attendees between 1/1/2013 and 9/25/2013
• Patrons placed more than 4,913 electronic loan requests for library materials as of 09/26/13
• Installed 101 replacement computers for staff and public. Of these computers, 8 were new additions (not replacements)
• Offered three semesters of GED classes at Atkins Branch, Cedar Grove-Line Ave Branch, and Mooretown Branch
• Developed and began implementation of revised curriculum expectations and teaching environment for the new 100% online GED 2014 Test
• Purchased and installed AWE Early Learning Station at the Atkins Branch
• Hosted “One Book, One Parish” Campaign (June-July) with Ark-La-Tex Author Faire (June)
• Applied for and received public and training materials to participate in “Geek the Library” (October 2013-September 2014), a community-based awareness campaign for libraries and related events and programs
• Participated in the 10th Anniversary Celebration for Hamilton/South Caddo Branch by organizing and managing a Shreve Memorial Library Service Faire (May 18)
• Completed installation of materials handling system for implementation of Radio Frequency Identification (RFID) at the Broadmoor Branch Library
• Installed security cameras at all full-time library facilities
• Obtained financing and began design phase of new facility for administrative/ technical/ bookmobile services
• Purchased new Bookmobile
• Highlights of the eBranch in 2013: o Increased site traffic by 5%. Increase was from 1,161,652 in 2012 to 1,223,277; an increase of 61,625 visitors
o Began proper records management of all official social media accounts
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o Began development on a new eBranch, with many enhanced features not found on the current one. Current development completion is 75%
o Increased the number of fans of the Shreve Memorial Library fan page by 11%. There were a total of 382 new fans
GOALS FOR 2014
• Purchase over $1,307,500 in library books and materials to help keep the collection current, to respond to requests, and to increase number of books and materials in the new, larger facilities
• Continue to expand free Technology training classes to public
• Continue to upgrade public access computers as needed
• Circulate more than 1,300,000 (goal) library books and materials throughout Shreveport, Caddo Parish, and to neighboring reciprocal borrowing libraries
• The Youth Services will continue offering the Summer Reading Program for children in grades Pre K-12
• Continue to develop larger-scaled programs for teens, such as YA author visits
• Implement comprehensive year round training program for Teen Services providers
• Create a mobile Maker Space for YA use
• Increase patron computer usage more than 900,000 times
• Continue to evaluate security enhancements at Main Library, and based on effectiveness, duplicate at other branches
• Begin planning for another set of Long Range Plans
• Begin renovation of new administrative/technical/bookmobile services facility
• Continue development of a Literacy Forum (Fall 2014) for area agencies to discuss GED 2014
• Continue implementing Phase 2 and 3 of the “Geek the Library” Awareness Campaign
• Upon approval, train three new Adult Education Specialist to expand GED class offerings to Hollywood/Union Ave. Branch, North Caddo Branch, and four CPE branches
B-72 SHREVE MEMORIAL LIBRARY
NARRATIVE
• Host “One Book, One Parish” Campaign (June-July) with Ark-La-Tex Author Faire (June)
• Launch the new website that is currently in development
• Migrating the application and employment listing process to be fully website based (doing away with paper applications, paper notifications, etc)
• Increase eBranch site traffic by an additional 5%
• Expect 35% increase in overdrive checkouts
• Investigate and implement automation of certain content sections of the new website
EXPENDITURE SUMMARY—SHREVE MEMORIAL LIBRARY FUND
2012 2013 2013 2014 Actual Budget Estimate Budget
Salaries & Benefits $ 8,400,807 $ 8,542,062 $ 8,541,504 $8,990,270 Materials & Supplies 1,638,867 1,590,324 1,541,790 1,661,100 Education 78,893 95,901 94,900 112,500 Utilities 781,109 853,410 909,000 970,400 Repairs & Maintenance 878,361 984,400 975,900 1,380,000 Contract Services 991,769 976,670 1,013,798 1,254,700 Capital Outlay 1,021,801 5,820,338 2,444,150 4,068,800 Debt Service 1,157,128 642,188 633,767 648,600 Other Charges 11,653 10,200 10,200 11,800
Total Expenditures $ 14,960,388 $ 19,515,493 $ 16,165,009 $ 19,098,170
B-73
BUDGET AND ORGANIZATION OVERVIEW
* BUDGET SUMMARY
* BUDGET PREPARATION AND REVIEW PROCESS
* BUDGETARY POLICIES AND ASSUMPTIONS
* SCHEDULE OF AD VALOREM ASSESSMENTS, MILLAGE RATES AND TAX REVENUE
* COMBINED PERSONNEL ROSTER
* SALARIES BY FUND AND FUNCTION
* MISCELLANEOUS STATISTICS
* AREA MAP
PARISH OF CADDO
Summary of 2014 Budget Governmental Funds
Fund Type
Special Debt Capital Revenues General Revenue Service Project Total
Ad Valorem Taxes $ 6,523,040 49,173,250 2,898,290 - 58,594,580 Sales Taxes - 9,250,000 - - 9,250,000 Licenses and Permits 653,400 246,000 - - 899,400 Intergovernmental 1,535,000 3,844,331 - - 5,379,331 Gaming - 2,050,000 - - 2,050,000 Oil and Gas - 1,300,000 - 1,300,000 Charges for Services 215,000 763,800 - - 978,800 Fines and Forfeitures - 187,150 - - 187,150 Rents and Interest Earned 90,000 696,375 200 117,000 903,575 Other Revenues 19,500 316,100 - - 335,600
Total Revenues 9,035,940 67,827,006 2,898,490 117,000 79,878,436
Expenditures
Parish Commission 804,029 - - - 804,029 District Court 1,906,275 - - - 1,906,275 District Attorney 4,355,544 - - 86,000 4,441,544 Coroner 225,100 - - - 225,100 Administration and Legal 663,928 - - - 663,928 Human Resources 138,601 - - - 138,601 Finance 460,073 - - - 460,073 Information Systems 201,116 - - 150,000 351,116 Registrar of Voters/Elections 872,038 - - - 872,038 LSU Extension Service 71,100 - - 10,000 81,100 Public Works - 8,314,534 - 9,420,000 17,734,534 Public Building Maintenance 233,773 4,476,580 - 920,000 5,630,353 Caddo Correctional Center - 8,349,617 - 586,000 8,935,617 Parks and Recreation - 1,241,852 - 355,000 1,596,852 Solid Waste Disposal - 2,879,172 - 255,000 3,134,172 Juvenile Court - 612,715 - - 612,715 Juvenile Probation Operations - 3,189,562 - 51,000 3,240,562 Juvenile Detention - 2,565,082 - - 2,565,082 Parish Health Unit - 809,824 - 315,000 1,124,824 Animal Services and Mosquito Control - 2,590,425 - 319,500 2,909,925 Shreve Memorial Library - 18,449,570 - - 18,449,570 Economic Development - 4,264,508 - - 4,264,508 Debt Service - 1,038,700 2,475,242 - 3,513,942 All Other 671,263 1,806,792 - 111,137 2,589,192
Total Expenditures 10,602,840 60,588,933 2,475,242 12,578,637 86,245,652
Excess (Deficiency) of Revenues Over Expenditures (1,566,900) 7,238,073 423,248 (12,461,637) (6,367,216)
Other Financing Sources (Uses) Operating and Capital Transfers In 1,725,000 7,216,400 - 12,484,497 21,425,897 Operating and Capital Transfers Out (150,000) (15,900,000) - (5,379,897) (21,429,897)
Total Other Financing Sources (Uses) 1,575,000 (8,683,600) - 7,104,600 (4,000)
Net Change in Fund Balances 8,100 (1,445,527) 423,248 (5,357,037) (6,371,216)
Fund Balance at Beginning of Year 15,443,655 131,133,266 2,890,114 14,829,142 164,296,177
Fund Balance at End of Year $ 15,451,755 129,687,739 3,313,362 9,472,105 157,924,961
C-1 PARISH OF CADDO
Summary of 2014 Budget Internal Service Funds
Group General Operating Revenues Insurance Insurance Total
Employer Group Insurance Contributions $ 3,439,088 - 3,439,088 Employee Group Insurance Contributions 1,121,122 - 1,121,122 Retired Employee Group Insurance Contributions 180,590 - 180,590 Employer Retired Group Insurance Contributions 590,423 - 590,423 Casualty Insurance Premiums - 803,509 803,509 Workers Compensation Insurance Premiums - 389,340 389,340 Equipment Repair Billings - - - Gasoline and Oil Sales - - - Sign Billings - - - Emergency Coordination Fees - - - User Surcharges - - - Rents - - - Miscellaneous - - -
Total Operating Revenues 5,331,223 1,192,849 6,524,072
Operating Expenses
Employee Group Insurance Program 5,600,340 - 5,600,340 Casualty Insurance Program - 796,397 796,397 Workers Compensation Insurance Program - 412,964 412,964 Fleet Services - - -
Total Operating Expenses 5,600,340 1,209,361 6,809,701
Operating Income (269,117) (16,512) (285,629)
Non-Operating Revenue (Expense) Interest Earned 16,000 12,000 28,000 Interest Expense - - -
Total Non-Operating Income (Expense) 16,000 12,000 28,000
Change in Net Assets (253,117) (4,512) (257,629)
Net Assets at Beginning of Year 2,832,540 2,639,877 5,472,417
Net Assets at End of Year $ 2,579,423 2,635,365 5,214,788
Expenditures by Fund Type - All Funds Expenditures - Governmental Funds
Debt Service General 70,000,000 4% All Other Government Economic 6% District Court 4% Development 60,000,000 5% 2% Solid Waste District 4% 50,000,000 Attorney 0 Library 5% 40,000,000 21%
30,000,000 Roads 21% Animal Services 20,000,000 3%
10,000,000 Building Facilities Juvenile 7% Justice - Corrections 8% General Special Debt Capital Internal 10% Revenue Service Project Service
C-2 BUDGET PREPARATION AND REVIEW PROCESS
Budget Adoption
The Parish Administrator is responsible for development and submission of the proposed operating and capital improvement budget. The development process is initiated through the effort of a Budget Team consisting of the Parish’s administrative and financial staff as well as heads of operating departments and representatives of the independent agencies funded in the Parish budget. Each department and agency prepares a budget request, which is reviewed by the entire Budget Team. Capital project priorities are determined based upon the needs of the entire parish entity. When the Budget Team completes its development process the final budget document is then assembled for submission to the Parish Commission. The Home Rule Charter requires the proposed budget to be submitted by November 1st and the budget to be finally adopted by December 27th.
The Commission calls for a public hearing to obtain taxpayer comments on the proposed budget prior to beginning a formal review. After the public hearing, a special meeting is scheduled for review and adoption of the budget.
The budget ordinance is structured such that revenues are budgeted by source, and appropriations are budgeted by department (function) or program expenditures. The Home Rule Charter provides that expenditures may not legally exceed appropriations on a functional (departmental or program) basis. Expenditures approved on a functional level are detailed by object account by the Parish Administrator and Finance Director.
Budget Amendments
The Parish Administrator may present a supplemental budget for appropriation of any excess revenues over those estimated in the original budget. The Commission, by ordinance, may make supplemental appropriations for the year.
Revisions to the budget as enacted at the department (function) or program level require Commission action. Revisions at the object level can be approved by the Parish Administrator without seeking approval of the Commission.
No appropriation for debt service may be reduced or transferred and no appropriation may be reduced below any amount required by law.
Budgetary Basis
Budgets for all governmental funds are prepared on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recorded when measurable and available, and expenditures are recognized when the related fund liability is incurred.
Budgets for the internal service funds are prepared on the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when obligated to the Parish and expenses are recognized when a commitment is made.
All budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
C-3 BUDGET PREPARATION AND REVIEW PROCESS
Budget Calendar
The following timetable was utilized for development of this budget:
Departments and agencies completed comprehensive review of year-to-date status of 2013 budget August 16, 2013
Budget Team convened to begin initial discussion of overall goals and priorities August 29, 2013
Budget Team sets capital outlay priorities August 29, 2013
Budget Team received and reviewed first draft of funding proposals September 03, 2013
Submission deadline for final departmental and agency funding requests September 09, 2013
Budget Team made final determination of proposed operating and capital budgets September 24, 2013
Budget presented to Parish Commission at special meeting October 24, 2013
Parish Commission holds Public Hearing on proposed budget November 21, 2013
Parish Commission adopts final budget at special meeting December 03, 2013
Fund Structure
The financial transactions of the Parish are budgeted and recorded in individual funds. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures. The fund structure of the Parish conforms to generally accepted accounting principles (GAAP) as applicable to governmental units. The various funds are described by type in the individual fund sections within this budget document. The following funds are included in this budget:
General Fund
Special Revenue Funds: Public Works Fund Building Maintenance Fund Detention Facilities Fund Parks and Recreation Fund
C-4 BUDGET PREPARATION AND REVIEW PROCESS
Solid Waste Disposal Fund Juvenile Justice Fund Health Tax Fund Biomedical Fund Riverboat Fund Criminal Justice Fund Oil and Gas Fund Economic Development Fund Law Officers Witness Fund Reserve Trust Fund Shreve Memorial Library Fund
Debt Service Fund
Capital Projects Funds: Capital Outlay Fund Library Bond Fund Capital Improvement Fund Capital Improvement II Fund
Internal Service Funds: Group Insurance Fund General Insurance Fund
Non-appropriated Funds
There are certain Special Revenue Funds that are not included in the annual operating budget but are reported in the annual audited financial statements. An annual operating budget was not prepared for the Section 8 Housing Fund and the Federal Grants Fund. Section 8 Housing prepares its budget on a grant entitlement basis rather than an annual basis. The budget is not readily convertible to an annual operating budget and thus not included in this budget document. The Federal Grants Fund was established to account for transactions involving federal funds received by the Parish and passed through to the Caddo Community Action Agency (CCAA) which is a separate legal entity. CCAA determines the manner in which these funds are spent; consequently the Parish does not adopt a budget for the Federal Grants Fund.
C-5 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
The development of this budget is governed by various legal requirements contained in the Louisiana Local Government Budget Act and the Home Rule Charter for Caddo Parish. In addition, parish management sets generalized budgetary policies and goals. Budgetary development practices recognize that a budget presents a forecast of future financial events and certain rational assumptions must be incorporated in order for the various components of the budget to be developed on a logical and consistent basis. The more significant of such concerns are detailed as follows:
Balanced Budget:
Louisiana law requires the Parish to adopt a balanced budget for the General Fund, certain Special Revenue Funds and Capital Project Funds. In accordance with Louisiana law, the Parish’s budget is considered balanced when expenditures do not exceed total available revenues and beginning fund balance. The Parish cannot report a deficit fund balance in those funds that are legally required to have an adopted budget.
Revenues:
Revenues are estimated at conservative levels to guard against unanticipated economic downturns, an unexpected decrease in state revenues, or decreases in collection levels. The Department of Finance prepares revenue estimates for each fund. Many of the projections are developed from information derived from the various departments. The major sources of revenues for the Parish are taxes, intergovernmental revenues, and oil and gas, and gaming.
Ad Valorem Taxes
Ad Valorem Taxes represent the major source of funding for Caddo Parish. This is consistent with Louisiana statutes providing that parish governments may, with voter authorization, levy special property tax millages of up to ten mills for any purpose legally within their scope of jurisdiction. Caddo Parish levies a number of such special millages as detailed on page C-13. All these levies are legally dedicated for a specific purpose as decided by the voters of Caddo Parish. This means that, by law, the Parish can only use the revenue derived from the millages for the specified
C-6 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
purpose. Taxes are levied in accordance with the following schedule:
Assessment date January 1 (current year) Levy date Not later than June 1 Tax bills mailed On or about November 25 Taxes due December 31 Penalties and interest added January 1 (subsequent year) Lien date January 1 (subsequent year) Tax sale On or about May 25 (subsequent year)
In 2014, ad valorem taxes are estimated to generate $58.6 million or 74% of the Parish’s total revenues. Ad valorem taxes are included in the General Fund, certain Special Revenue Funds and the Debt Service Fund. The Parish has experienced steady and consistent growth in ad valorem revenue since 2005. This growth is the result of new commercial construction in the South Shreveport area. Completed commercial and residential construction projects resulted in a 70% increase in property tax assessments since 2005. Ad valorem taxes are recorded as current revenue to the extent collected within 60 days after year-end.
The tax roll for the current year is not available by the budget submission date. This requires that a revenue estimate be prepared for the current year as well as the subsequent year. A projection for the 2013 taxable valuation was obtained from the Parish Assessor and was considered reliable based upon his extensive knowledge of year-to-date changes in assessment values. This estimate was utilized to project 2014 tax revenues. The taxable valuation for 2014 was projected to increase by approximately 2.5% from the assessor's estimate for 2013 which increased 2.3% from the 2012 assessment.
An estimate of uncollectible taxes is based upon recent experience. This estimate includes subsequent reductions in the taxable valuations that are granted by the Louisiana Tax Commission. For 2014, the estimate for these items was 3.5% and the budgeted tax revenues were thus adjusted.
C-7 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
Sales Taxes
Sales tax revenue projections are conservative given the volatile nature of this economically sensitive revenue source. Sales taxes are levied outside of the cities of Shreveport and Vivian. Revenue from this source is extremely difficult to project since these tax collections are heavily influenced by the level of commercial construction and equipment acquisitions. Consumer retail sales take place primarily within the City of Shreveport. In addition, annexations by either Shreveport or Vivian have the effect of reducing the tax base for the Parish levies.
Sales taxes represent approximately 12% of the Parish’s total revenues for 2014. Sales taxes are included in the Solid Waste Disposal Fund and the Public Works Fund. Sales tax revenue has varied widely since 2005 with significant upswings and downswings which demonstrates the volatility of sales tax revenue and substantiates the Parish’s position to budget conservatively for sales taxes. Prior to 2005, sales tax revenue grew consistently as a result of increased levels of commercial and industrial construction primarily in the South Shreveport area. In 2006, sales tax revenues declined when commercial construction stabilized and the City of Shreveport approved several annexations. Various new construction projects and the effect of the Haynesville Shale resulted in significant sales tax collections from 2008 to 2010, more than 50% above the 2007 collections. Sales tax revenues have decreased steadily since 2010 with a 7% decrease expected for 2013. The decrease is the result of decreased Haynesville Shale activity a decline in commercial construction. Based on current collections, 2014 sales tax revenue is expected to continue to decrease over the estimated 2013. Sales tax revenue is expected to decrease 3% from the 2013 estimated collections based on current economic trends.
Intergovernmental Revenues
Intergovernmental Revenues represent approximately 7% of total revenues for 2014. Intergovernmental Revenues are received primarily from the State of Louisiana and
C-8 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
include state revenue sharing, state severance taxes, state transportation funds, state shared royalties and state grants. The majority of the intergovernmental revenues are included in the Special Revenue Funds and the Capital Project Funds.
Intergovernmental Revenues can vary widely from year to year given the nature of state grants received for the year. The State of Louisiana is in the middle of a serious budget shortfall and has enforced cuts to all levels of State and local government. The 2014 budget has been prepared anticipating a decrease in some State funds. Accordingly, the 2014 budget reflects a decrease in intergovernmental revenues because of a reduction in Juvenile Services grants from the State.
Since the State operates on a July 1 through June 30 fiscal year, revenue estimates for the first half of 2014 are relatively certain. Revenues for the remainder of 2014 are projected at the same level until more information is received from the State.
Gaming Revenues
Gaming revenues represent approximately 2% of total revenue for 2014. Gaming revenues consist of a share of the proceeds from two riverboat casinos and video poker machines operated within the unincorporated areas of the Parish. Gaming revenues are included primarily in the Riverboat Fund with a small percentage, video poker, in the Economic Development Fund. Gaming revenues grew steadily since the first gaming revenues were received in 1994; however, beginning in 2004 the Parish experienced a significant decline in gaming revenue as a result of increased competition from other gaming outlets and a decrease in tourism. Gaming revenues have declined 18% since 2004 when they reached a high of $2.5 million. This source of revenue is highly vulnerable given that the amount of revenues depends primarily on total revenues earned by the casinos.
Gaming receipts vary monthly and revenue budgets are calculated based upon the trend established during the previous twelve months. Gaming revenue is expected to decrease for 2014 because of the effects of the opening of a new riverboat casino across the river in Bossier City, Louisiana.
Oil and Gas
The Parish has received over $40 million since 2008 in oil and gas revenue from the leasing of Parish property for oil and gas mineral leases related to the Haynesville Shale which is the fourth largest natural gas deposit in the world. This revenue source has been a huge financial gain for the Parish. The Commission established the Oil and Gas Fund to set aside the oil and gas revenue to use for worthy community investment projects. The Parish has conservatively estimated $1,300,000 for its oil and gas revenue for 2014 because of the uncertainty of this revenue source and the leasing activity has declined. This revenue will primarily result from royalty revenue earned through the production of natural gas from the leased property.
C-9 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
Fund Balances:
Appropriate fund balance levels vary widely among individual funds. The primary consideration is the fund revenue structure. Long-range plans and anticipated requirements for new services or capital expenditures are also important. It is a general goal to maintain a fund balance of 25% in those funds that rely heavily upon ad valorem tax revenues. A fund balance of 10% is considered adequate for funds with sales taxes or other revenue sources that are collected evenly during the year. The Parish Commission has established a policy to maintain a fund balance of $1,000,000 for the General Fund.
Capital Expenditures:
The Parish maintains a five-year capital improvement program, updates it annually and makes substantially all capital improvements in accordance with the plan.
The Parish issued $30 million in bonds from 2007 to 2009 to cover capital expenditures. $1.5 million of the bond proceeds will be used for 2014 capital projects. The ability to complete the capital projects without phases for large projects will help keep the total cost of projects down.
The Parish maintains all its physical assets at a level adequate to protect the Parish’s capital investment and minimize future maintenance and replacement costs. Maintenance and replacement costs are generally budgeted from current revenues where possible.
Cash Management and Investments:
All Parish cash is invested daily through a sweep account at the fiscal agent bank. The Parish also invests idle funds on a short-term basis through the Louisiana Asset Management Pool (LAMP). This pool consists of short-term U.S. Treasury and Agency securities and is required to maintain an average maturity of 90 days or less. LAMP deposits are credited with interest on a daily basis. In addition, the Parish purchases U.S. Treasury and Agency securities, requiring delivery of these securities prior to payment. Maturities of such investments are matched to cash flow needs and rarely exceed one year. Interest earned on investments is allocated to the funds monthly based upon balances maintained.
Debt Service:
The Parish’s primary objective in debt management is to keep the level of indebtedness within available resources and debt limitations established by state law. In this regard, the Parish acts very conservatively and has issued very little debt. The balance of our long- term debt is relatively low in comparison to other entities of our size. The amount of ad valorem taxes that must be levied to service this debt has declined from 6 mills to 1.75 mills. Our goal is to maintain this levy and have sufficient funds on hand to meet the last year’s debt service requirement. It is the policy of the Parish to not issue debt to finance
C-10 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
current operations.
Outstanding debt issues are detailed on page E-63. State law allows a maximum debt limit equal to 35% of the total assessed valuation for the Parish. At December 31, 2013, the total bonded debt of $26,670,000 will represent approximately 5% of the debt ceiling of $555,714,477. Principal and interest on long-term debt are serviced by a special ad valorem tax millage, which the state constitution requires to be levied at a rate sufficient to fund these obligations. This millage is adjusted annually for changes in debt service requirements. It is the Parish’s policy to hold a minimum of one year’s debt service in reserve. The Debt Service millage rate remained at 1.75 mills for 2014. This rate may be reduced as the outstanding balance is lowered through principal maturities.
Budgetary Controls:
The Parish maintains a system of budgetary controls, the objective of which is to ensure compliance with the annual appropriated budget. Activities of the General Fund, certain Special Revenue Funds, Debt Service Fund and Internal Service Funds are included in the annual appropriated budget. Project-length budgets are adopted for the Capital Projects Funds. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is on a functional basis. The Parish also maintains an encumbrance accounting system as one technique of accomplishing budgetary control. Purchase orders which would result in the material overrun of a departmental budget are rejected by the accounting system and are not processed until additional funding is available. Monthly budget reports are prepared for management's use in monitoring and control of the approved budget.
Risk Management:
The Parish maintains limited risk management programs for general liability and workers' compensation. As part of this plan, workers are trained in accident prevention and hazard avoidance techniques. Third party coverage is maintained for general liability claims above $150,000. The limit of coverage on the general liability policy is $1,000,000 per occurrence and $3,000,000 in the aggregate. The excess liability policy contains an additional aggregate limit of $1,000,000 for general liability claims. Stop-loss coverage is maintained for workers' compensation cases above $300,000. In addition to the revenues collected in the General Insurance Fund, resources are provided from the General Fund for payment of potential claims. Settlements have not exceeded insurance coverage for each of the past three fiscal years, and there have been no reductions in insurance coverage.
Pension Plan:
Substantially all Parish employees are members of the Parochial Employees' Retirement System of Louisiana. Employee payroll deductions are 9.5% of gross pay, which is matched by the Parish at a rate of 16% (beginning 01/01/14) of gross wages. All
C-11 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
deducted and matched funds are remitted to the retirement system. Retirement benefits are administered by the statewide plan and are not guaranteed by the Parish.
Financial Reporting:
The Home Rule Charter requires the Parish to provide for an annual independent audit of all accounts and financial transactions of the Parish. The Parish produces annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP).
C-12 PARISH OF CADDO
Taxable Assessment 2010 through 2014
Geographical Actual per Assessment Roll Projected Component 2010 2011 2012 (1) 2013 2014
Exempt Municipalities: Shreveport 1,064,837,020 1,105,232,728 1,159,906,350 1,186,584,196 1,216,248,801 Vivian 9,598,950 9,267,720 9,040,230 8,859,425 8,726,534 Bossier City 7,306,690 7,064,112 6,792,680 6,656,826 6,556,974 1,081,742,660 1,121,564,560 1,175,739,260 1,202,100,448 1,231,532,309
Remainder of Parish 357,137,160 441,087,230 451,471,360 461,855,201 473,401,581
Total 1,438,879,820 1,562,651,790 1,627,210,620 1,663,955,649 1,704,933,890
Growth Projection 2013 2014 Shreveport 2.30% 2.50% Vivian -2.00% -1.50% Bossier City -2.00% -1.50% Remainder of Parish 2.30% 2.50%
Total Assessment 2.30% 2.50%
Taxable Assessment 000's
$1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2010 2011 2012 2013 2014
(1) As adjusted by reappraisal/reassessment
C-13 PARISH OF CADDO
Schedule of Millage Rates 2010 - 2013
Millage Rate Authorized Levied Proposed Millage Purpose Through 2010 2011 2012 (1) 2013 2014
General Fund: Exempt Municipalities Continuous 3.11 3.11 3.07 3.07 3.07 Remainder of Parish Continuous 6.23 6.23 6.15 6.15 6.15
Public Works: Road and Bridge 2023 3.26 2.87 2.46 2.72 2.95 Solid Waste Disposal 2023 0.17 0.12 0.00 0.00 0.00 Drainage 2023 1.11 1.00 0.99 0.99 0.99 4.54 3.99 3.45 3.71 3.94
Public Facilities: Road and Bridge 2018 0.00 0.00 0.00 0.00 0.00 Solid Waste Disposal 2018 0.00 0.00 0.00 0.00 0.00 Drainage 2018 0.00 0.00 0.00 0.00 0.00 Parks and Recreation 2018 0.81 0.81 0.81 0.81 0.81 0.81 0.81 0.81 0.81 0.81
Courthouse Maintenance 2021 2.60 2.60 2.60 2.60 2.60
Detention Facilities 2023 5.10 5.10 5.04 5.04 5.04
Juvenile Court 2021 1.89 1.89 1.89 1.89 1.89
Public Health: 2023 1.09 1.09 1.07 1.07 1.07 2021 0.84 0.84 0.84 0.84 0.84 1.93 1.93 1.91 1.91 1.91
Shreve Memorial Library: 2023 4.21 4.21 4.16 4.16 4.16 2023 4.74 4.74 4.68 4.68 4.68 8.95 8.95 8.84 8.84 8.84
Biomedical Center 2017 1.694 1.694 1.671 1.671 1.671
Criminal Justice System: 2023 2.500 3.050 3.490 3.230 3.000 2017 0.066 0.066 0.069 0.069 0.069 2.566 3.116 3.559 3.299 3.069
Debt Service Bond Term 1.95 1.75 1.75 1.75 1.75
Total - Exempt Municipalities 35.14 34.94 34.59 34.59 34.59
Total Remainder of Parish 38.26 38.06 37.67 37.67 37.67
(1) Reflecting adjustment per revaluation of 2011 Assessment Roll. C-14 PARISH OF CADDO
2013 Ad Valorem Revenue Projection
Estimated Retirement Uncollectible Payments Estimated Contrib from Gross Taxes In Lieu of Prior Year Net Taxes Millage Revenue 3.50% Taxes Taxes Revenue 2.98%
General Fund: Exempt Municipalities $3,690,450 (129,170) 39,000 16,500 3,616,780 109,840 Remainder of Parish 2,840,410 (99,410) 0 8,300 2,749,300 84,540 6,530,860 (228,580) 39,000 24,800 6,366,080 194,380
Public Works: Road and Bridge 4,525,960 (158,410) 0 32,000 4,399,550 134,700 Solid Waste Disposal 0 0 0 1,496 1,496 0 Drainage 1,647,320 (57,660) 0 8,600 1,598,260 49,030 6,173,280 (216,070) 0 42,096 5,999,306 183,730
Public Facilities: Road and Bridge 0 0 0 0 0 0 Solid Waste Disposal 0 0 0 0 0 0 Drainage 0 0 0 0 0 0 Parks and Recreation 1,347,800 (47,170) 0 6,000 1,306,630 40,110 1,347,800 (47,170) 0 6,000 1,306,630 40,110
Building Maintenance 4,326,280 (151,420) 0 18,500 4,193,360 128,760
Detention Facilities 8,386,340 (293,520) 0 39,600 8,132,420 249,600
Juvenile Justice 3,144,880 (110,070) 0 13,500 3,048,310 93,600
Public Health: Original 1,780,430 (62,320) 0 9,200 1,727,310 52,990 Supplemental 1,397,720 (48,920) 0 5,300 1,354,100 41,600 3,178,150 (111,240) 0 14,500 3,081,410 94,590
Shreve Memorial Library: Original 6,922,060 (242,270) 0 20,700 6,700,490 206,020 Supplemental 7,787,310 (272,560) 0 21,500 7,536,250 231,770 14,709,370 (514,830) 0 42,200 14,236,740 437,790
Biomedical Center 2,780,470 (97,320) 0 11,000 2,694,150 82,750
Criminal Justice 5,489,390 (192,130) 0 4,500 5,301,760 163,380
Debt Service 2,916,910 (102,090) 0 18,900 2,833,720 86,810
Total $58,983,730 (2,064,440) 39,000 235,596 57,193,886 1,755,500
C-15 PARISH OF CADDO
2014 Ad Valorem Revenue Projection
Estimated Retirement Uncollectible Payments Estimated Contrib from Gross Taxes In Lieu of Prior Year Net Taxes Millage Revenue 3.50% Taxes Taxes Revenue 2.98%
General Fund: Exempt Municipalities $3,780,800 (132,330) 40,000 16,670 3,705,140 112,520 Remainder of Parish 2,911,420 (101,900) 0 8,380 2,817,900 86,650 6,692,220 (234,230) 40,000 25,050 6,523,040 199,170
Public Works: Road and Bridge 5,029,550 (176,030) 0 32,320 4,885,840 149,690 Solid Waste Disposal 0 0 0 1,510 1,510 0 Drainage 1,687,880 (59,080) 0 8,690 1,637,490 50,240 6,717,430 (235,110) 0 42,520 6,524,840 199,930
Public Facilities: Road and Bridge 0 0 0 0 0 0 Solid Waste Disposal 0 0 0 0 0 0 Drainage 0 0 0 0 0 0 Parks and Recreation 1,381,000 (48,340) 0 6,060 1,338,720 41,100 1,381,000 (48,340) 0 6,060 1,338,720 41,100
Building Maintenance 4,432,830 (155,150) 0 18,690 4,296,370 131,930
Detention Facilities 8,592,870 (300,750) 0 40,000 8,332,120 255,740
Juvenile Justice 3,222,330 (112,780) 0 13,640 3,123,190 95,900
Public Health: Original 1,824,280 (63,850) 0 9,290 1,769,720 54,290 Supplemental 1,432,140 (50,120) 0 5,350 1,387,370 42,620 3,256,420 (113,970) 0 14,640 3,157,090 96,910
Shreve Memorial Library: Original 7,092,520 (248,240) 0 20,910 6,865,190 211,090 Supplemental 7,979,090 (279,270) 0 21,720 7,721,540 237,480 15,071,610 (527,510) 0 42,630 14,586,730 448,570
Biomedical Center 2,848,940 (99,710) 0 11,110 2,760,340 84,790
Criminal Justice 5,232,440 (183,140) 0 4,550 5,053,850 155,730
Debt Service 2,983,630 (104,430) 0 19,090 2,898,290 88,800
Total $60,431,720 (2,115,120) 40,000 237,980 58,594,580 1,798,570
C-16 PARISH OF CADDO
Combined Personnel Roster 2012 - 2014
Number of Employees 2013 2013 2013 2014 Budget Component Actual Budget Actual Budget Parish Commission Operations: Public Works: Administration 14 14 14 14 North Camp 25 25 25 25 South Camp 30 30 30 30 Solid Waste Disposal 59 59 59 59 128 128 128 128
Facilities and Maintenance Courthouse Maintenance 45 45 45 45 Juvenile Justice Buildings 2 2 2 2 Shreveport Regional Lab 1 1 1 1 Highland Health Unit 7 7 7 7 Vivian Health Unit 1 1 1 1 Caddo Correctional Center 16 16 16 16 72 72 72 72
Administration: Administration and Legal 8 8 8 8 Finance 11 11 12 13 Human Resources 4 4 4 4 Information Services 3 3 3 3 26 26 27 28
Animal Services and Mosquito Control 36 36 36 36
Parks and Recreation 16 16 16 17
Fleet Services 9 9 9 9
Juvenile Services Probation 36 36 36 36 Detention 40 40 40 40 76 76 76 76
Commission Clerk 3 3 3 3
Total Parish Commission 366 366 367 369 Parish Funded Agency Operations: District Court 19 19 19 19
Juvenile Court 8 8 8 8
Registrar of Voters 32 32 32 32
Ward Courts 20 20 20 20
Total Funded Agency 79 79 79 79
Total Parish Budget 445 445 446 448
C-17 PARISH OF CADDO
Total Salaries and Related Benefits By Fund and Function
2013 2014 Budget Budget
General: Parish Commission $ 563,842 $ 590,802 District Court 1,638,069 1,717,496 Ward Courts 57,600 57,700 Administration and Legal 947,519 958,838 Human Resources 241,408 252,891 Finance 873,613 923,015 Information Services 239,192 252,774 Registrar of Voters 482,236 492,101 David Raines Community Center 5,770 5,770 LSU Extension Service 60,000 60,000 Other 190,530 199,170
Public Works Administration 1,210,698 1,215,079 Fleet Services 479,987 510,073 North Camp 1,433,334 1,418,378 South Camp 1,529,085 1,596,080 Commercial Vehicle Enforcement Unit 108,733 112,434
Building Maintenance: Courthouse 1,977,214 2,043,540
Detention Facilities: Caddo Correctional Center 1,073,974 1,119,539
Parks and Recreation 876,827 904,772
Solid Waste Disposal Compactor System Operations 1,070,762 1,088,312 Code Enforcement - 35,772
Juvenile Justice: Court 715,422 742,770 Probation 1,973,025 2,098,863 Detention 1,873,826 1,976,909 Building Maintenance 95,814 103,167
Health Tax: Shreveport Regional Lab 53,047 55,622 Highland Health Unit 317,534 332,690 Vivian Health Unit 23,366 24,992 Animal Services 1,457,618 1,514,465 Mosquito Control 266,312 274,616
Biomedical 80,810 84,790
Criminal Justice 172,110 155,730
Shreve Memorial Library 8,114,572 8,541,700
$ 30,203,849 $ 31,460,850
C-18 PARISH OF CADDO
Miscellaneous Statistics
Historical Facts:
• In 1838, Caddo Parish was created from Natchitoches Parish, taking its name from the indigenous Caddo Indians.
• Caddo’s first parish seat was at the Wallace family home situated along Wallace Lake, but it eventually moved to Shreveport.
• By 1860, Caddo Parish was the leading producer of cotton in the state (with Carroll Parish following closely behind).
• In 1873, the state was still suffering from the effects of the Reconstruction government. Caddo, Bossier, and DeSoto Parishes found the situation intolerable and attempted to break away from Louisiana to join Texas. For this to happen, Louisiana’s legislature would have had to approve; the carpetbaggers serving as members would not allow it.
• In 1901, oil was discovered near White Castle, Louisiana. In May of 1905, five barrels of oil were produced in the Caddo-Pine Island Field. By 1911, the Gulf Refining Company had successfully drilled oil on Caddo Lake; this was the first off-shore drilling in the nation.
Source: www.caddohistory.com
Location and Size:
The Parish of Caddo is located in the Northwest corner of Louisiana. It covers 852 square miles with its borders being, Texas to the West, Arkansas to the North, the Red River to the East and DeSoto Parish to the South with a small section at the Southeastern corner adjoining Red River Parish.
The Parish contains eleven municipalities: Belcher, Blanchard, Gilliam, Greenwood, Hosston, Ida, Mooringsport, Oil City, Rodessa, Shreveport and Vivian, each of which adds its own local color to the spectrum of delights that Caddo Parish has to offer. The largest metropolitan area within the Parish is the City of Shreveport, which serves as the Parish seat.
Government:
The Caddo Parish Commission (the “Commission”) is the governing authority for the Parish of Caddo and is a political subdivision of the State of Louisiana. The Commission consists of twelve members called commissioners who are elected to four-year terms from single member districts. The Commission was established December 10, 1984 after voter approval of the Home Rule Charter for Caddo Parish on April 7, 1984. The Commission replaced the Caddo Parish Police Jury which was established January 18, 1838. Under the Home Rule Charter form of government, an elected commission serves as the legislative branch and the Parish Administrator is the chief executive officer and head of the executive branch of parish government.
C-19
PARISH OF CADDO
Miscellaneous Statistics
Parish Service Data: Number of Parish Employees – 445
Square Footage of Major Buildings: Parish Courthouse 205,500 Government Plaza (Parish portion) 38,462 Parish Commission Building 44,385 Parish Health Unit 46,056 Fleet Services Garage 21,000 Juvenile Court 57,244 Animal Control Center 13,700 Shreve Memorial Library (Main Branch) 80,000 Caddo Correctional Center 311,000 Selber Building 80,000
Roads and Bridges: Miles of Parish Roads 785 Number of Bridges Maintained 178
Parks and Recreation: Parks – Number of Acres 1,228 Number of Playgrounds 12 Number of Picnic Areas 14 Number of Boat Launching Ramps 7 Miles of Trails 25
Public Libraries: Number of Library Branches 20 Number of Library Books 670,000 Annual Circulation 1,200,000
Sanitation: Number of Collection Compactors 17 Tons of Solid Waste Collected 16,240
Independent Fire, Water and Sewer Districts:
The Commission creates and approves board members for eight Caddo Parish Fire Districts, three Waterworks Districts and three Sewer Districts. Fire, Water and Sewer Districts operate independently and create their own funding sources. The districts service mostly rural areas in the parish. Volunteers and full-time staff provide fire protection for citizens in the independent districts.
Major Agricultural Commodities: beef cattle, cotton, and soybeans, feed grains, and timber
Major Industries: manufacturing, health care, public utilities, and gaming
C-20
PARISH OF CADDO
Miscellaneous Statistics
Major Caddo Parish Employers (Estimated as of December 31, 2012)
Rank Employer Number of Employees 1 State of Louisiana 6,654 2 Caddo Parish School Board 6,101 3 LSU Health Science Center 6,145 4 Willis Knighton Health System 6,145 5 City of Shreveport 2,700 6 Christus Schumpert Health System 1,800 7 Overton Brooks VA Medical Center 1,590 8 US Support 1,585 9 Eldorado Resort Casino 1,300 10 Sam’s Town Hotel and Casino 1,194 Total 35,214
Top Ten Taxpayers in Caddo Parish (as of December 31, 2012)
Rank Name Type of Business Assessed Value 1 Swepco/Aep Utility $65,312,320 2 Chesapeake Operating Natural Gas Exploration $26,847,790 3 Centerpoint Energy Utility $23,632,110 4 Bell South Utility $21,992,150 5 Universal Oil Products Refinery $18,941,710 6 Calumet Refinery $14,918,220 7 Gulf Crossing Pipeline Natural Gas Exploration $13,349,720 8 QEP Energy Refinery $12,892,790 9 Sam’s Town Casino $12,094,540 10 Capitol One Banking $ 9,821,630
Caddo Parish Demographic Summary (as of December 31, 2010)
Ethnic Group Population White 121,969 Black 119,697 American Indian 976 Asian 2653 Pacific Islander 118 Hispanic 6,129 Other 246 Two or More Races 3,181
C-21
PARISH OF CADDO
Miscellaneous Statistics
Demographic and Economic Statistics (Last Ten Fiscal Years)
Caddo Parish Caddo Parish Personal per Capita Parish Caddo Parish Income Personal Unemployment Fiscal Year Population (in thousands) Income Rate 2003 254,216 $ 7,233,555 $28,884 7.10% 2004 254,977 $ 7,626,067 $30,485 6.30% 2005 255,742 $ 7,870,765 $31,428 6.10% 2006 251,309 $ 8,128,201 $32,309 3.80% 2007 253,118 $ 8,387,644 $33,190 4.70% 2008 254,099 $ 8,501,158 $33,653 5.70% 2009 255,115 $10,337,630 $40,760 7.80% 2010 254,969 $ 9,804,879 $38,358 7.40% 2011 255,613 $10,490,161 $40,810 7.20% 2012 256,014 (1) (1) 7.20%
Note: (1) 2012 Data not available.
Additional Demographic Data
School Year Population Median Age Enrollment
2004 254,977 34.3 43,603
2005 255,742 34.3 43,506
2006 251,309 34.4 44,571
2007 253,118 34.4 45,152
2008 254,099 35.6 43,266
2009 255,115 36.0 42,977
2010 254,969 36.8 41,894
2011 255,613 36.4 41,648
2012 256,014 36.4 41,352
2013 256,416 34.7 41,282
C-22
PARISH OF CADDO
Area Map
C-23
CAPITAL OUTLAY FUND
The Capital Outlay Fund budget is the Parish’s financial plan of capital outlay and capital project expenditures.
Capital expenditures are defined as follows: a) expenditure of $4,000 or more for improvement at any one facility, b) results in the acquisition of an equipment item with a unit cost of greater than $2,500, c) is a purchase of real property other than right-of-way, d) provides a new facility or an expansion of floor space at an existing facility, and e) is other than a routine repair of maintenance expenditure costing $2,500 or less.
The capital portion of the budget is distinct from the operating budget for several reasons. First, capital outlay reflects non-recurring capital improvements rather than ongoing expenses. Where possible, capital projects are funded from non-recurring funding sources such as debt proceeds and grants. We also fund capital projects with riverboat revenues. Public Works capital projects are mostly funded from the Public Works Fund.
Determination of the need for a capital project rests primarily with each department. This need is expressed as a part of the department’s capital plan. Projects are identified and discussed and given a priority during the staff budget retreat. At this time the project list is revised to only list those projects that the entire staff, including the Administrator, believes should be funded with the current revenues available.
Every project that is approved by the Administrator is then presented to the Commission.
% 0.5 Interest Earned Interest % 13 Debt % 1.2 General Fund General Sources of Funding of Sources - % Capital Outlay Program Program Outlay Capital 85 Special Revenue Funds Revenue Special
D-1 Capital Outlay Program - Expenditures by Major Function
10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
D-2 5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
- Roads Buildings Animal & Parks Other Mosquito Capital Outlay Fund
Budget Summary 2014 Capital Expenditure Program
Function Amount
District Attorney 86,000
Juvenile Services 51,000
Information Systems 150,000
Regional Lab 20,000
Highland Health Unit 285,000
Vivian Health Unit 10,000
Caddo Community Action Agency 60,000
Parish Courthouse 230,000
Juvenile Court Buildings 390,000
LSU Extension 10,000
David Raines Center 10,000
Francis Bickham Building 230,000
Caddo Correctional Center 586,000
Animal Services and Mosquito Control 319,500
Solid Waste 255,000
Fleet Services 175,000
Roads and Drainage 9,245,000
Parks and Recreation 355,000
Program Administration 76,997
Total $ 12,544,497
D-3 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Proposed Capital Project Description Budget
Revenues: 3610 Interest Earned $ 60,000
Total Revenues 60,000 Expenditures:
120 Criminal Justice: 23 District Attorney: 4745 Computer Equipment Purchases: Two (2) StorageWorks MSA2000FC w/36 TB Storage 30,000 HP DL360 w/VMWare ESX and Software 18,000 48,000 4740 Vehicle Purchases: Two replacement vehicles 38,000
Total District Attorney 86,000
122 Juvenile Services 22 Probation: 4743 Equipment Purchases Ankle GPS Monitors 51,000
Total Juvenile Services 51,000
136 Information Systems: 4745 Computer Hardware and Software Purchases: Fiber Installation from Courthouse to Bickham Bldg 20,000 Fiber Installation from Travis Street to Facilities Warehouse 25,000 Virtual Desktop Devices - Thin Clients 35,000 Email/Document Archiving Local Storage 15,000 LCD Monitors 6,000 Workstation Replacement 25,000 126,000 4740 Vehicle Purchases: Ford Transit Connect XLT Van 24,000
Total Information Systems 150,000
161 Facilities and Maintenance: 11 Regional Lab 4739 Building Renovations: Lighting Upgrade 10,000 Exhaust Fan Upgrade 10,000 20,000 14 Highland Health Unit: 4739 Building Renovations: D-4 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Proposed Capital Project Description Budget
Replace Roof 250,000 Lighting Upgrade 10,000 Security Upgrade 10,000 Replace Handicap Ramp 15,000 285,000 15 Vivian Health Unit: 4739 Building Renovations: Lighting Upgrade 10,000 10,000 60 Caddo Community Action Agency: 4739 Building Renovations: Resurface Parking Lots 60,000 60,000 61 Courthouse: 4739 Building Renovations: Lighting Upgrade 25,000 Security System Upgrade 10,000 Warehouse Extension 90,000 Replace Phone System for C.O.C. 50,000 175,000 4740 Vehicle Purchases: F-150 Extended Cab Pickup & Lift Gate (replacement) 30,000 F-150 Extended Cab Pickup (replacement) 25,000 55,000
230,000 62 Juvenile Court Buildings: 4739 Building Renovations: ADA Renovations to Courtrooms 150,000 General Renovations to 2nd Floor Court Building 50,000 Replace Shower Doors in Pods 25,000 Lighting Upgrades 15,000 Replace 2 AHU'S in Detention 150,000 390,000 64 LSU Extension 4739 Building Renovations: Lighting Upgrade 10,000 10,000
69 David Raines Center 4739 Building Renovations: Lighting Upgrades 10,000 10,000 66 Francis Bickham Building: 4739 Building Renovations: Replace Windows on 2nd Floor 175,000 D-5 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Proposed Capital Project Description Budget
Replace Flooring on 2nd Floor 20,000 Upgrade Lighting 10,000 Security Upgrade 10,000 General Renovations 15,000 230,000 67 Caddo Correctional Center: 4739 Building Renovations: Fire Pump Installation 225,000 Lighting Upgrades 25,000 Visitation Phones 35,000 Sheriff Office Requests (Delivery Carts, Trays, etc.) 71,000 356,000 4740 Vehicle Purchases: F-150 Pickup Truck (replacement) 20,000 4743 Equipment Purchases Two (2) Hot Water Heaters Replacements 130,000 Two (2) Washing Machine Replacements 80,000 210,000
586,000
Total Facilities and Maintenance 1,831,000
312 Animal Services and Mosquito Control: 4739 Building Renovations: Replace Roof 230,000 230,000
4740 Vehicle Purchases: Two (2) Ford F-250XL Super Duty Trucks w/Animal Boxes 75,000
4743 Equipment Purchases: Guardian Sprayer with Monitor 14,500
Total Animal Services and Mosquito Control 319,500
423 Solid Waste Disposal: 4723 Solid Waste Projects: Compactor House Upgrades 50,000 Compactor Site Upgrades 30,000 80,000 4741 Heavy Equipment: Compactors (445HD) 75,000 Recycle Containers 100,000 175,000
D-6 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Proposed Capital Project Description Budget
Total Solid Waste Disposal 255,000
431 Fleet Services: 4739 Building Renovations: Concrete Paving for Parking Lot 150,000 General Fleet Renovations 25,000 175,000
Total Fleet Services 175,000
441 Public Works: 30 Drainage Capital Improvements: 4722 Drainage Projects: Contract Drainage Maintenance 125,000 Culvert Conversions 125,000 Buncombe Rd. Bridge Replacement Design 100,000 350,000 31 Road Capital Improvements: 4721 Road Construction Projects: Overlay and Rehabilitation 6,000,000 Road for Bentler (Project Delta G) 1,300,000 Dawson Road 1,250,000 Striping Program 75,000 Bridge Program 100,000 Chip Seal Program 150,000 8,875,000 4739 Building Renovations: North Camp Renovations 10,000 South Camp Renovations 10,000 20,000
8,895,000
Total Roads and Drainage 9,245,000
511 Parks and Recreation: 4739 Construction and Improvements: Earl Williamson Park Improvements: Replace Dock next to Boat Ramp with Floating Pier 75,000 Renovate Baseball Field - Phase I 10,000 Replace Park Manager Residence with Office 100,000 Walter B. Jacobs Nature Park (Souvenir Store) 25,000 Park Improvements: ADA Surfacing for Playground Areas 5,000 Park Amenities for Selected Parks 25,000 Community Park Development/Improvement 75,000 D-7 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Proposed Capital Project Description Budget
315,000 4743 Equipment Purchases: Play Equipment for Selected Parks 25,000 Adventure Recreation Equipment 5,000 Weed-eaters and Lawn Mowers 10,000 40,000
Total Parks and Recreation 355,000
131 Fund Administration: 4321 Legal and Audit 3,373 4361 General Fund Administration 73,624
Total Fund Administration 76,997
Total Expenditures 12,544,497
Excess (Deficiency) of Revenues Over Expenditures (12,484,497)
Other Financing Sources (Uses): 3837 Transfer From General Fund 150,000 3838 Transfer From Building Maintenance Fund 546,000 3841 Transfer From Parks and Recreation Fund 100,000 3842 Transfer From Solid Waste Disposal Fund 255,000 3847 Transfer From Public Works Fund 8,770,000 3848 Transfer From Riverboat Fund 400,000 3849 Transfer From Oil and Gas Fund 650,000 3854 Transfer From Capital Improvement Fund 1,613,497
Total Other Financing Sources (Uses) 12,484,497
Excess of Revenues and Other Financing Sources Over Expenditures and Other Financing Uses $ -
D-8
DEPARTMENT OF PUBLIC WORKS
5 YEAR
CAPITAL IMPROVEMENT PLAN
DEPARTMENT OF PUBLIC WORKS
5 YEAR CAPITAL IMPROVEMENT PROGRAM
2014
ROAD CONSTRUCTION
Overlay & Road Treatment Striping Program Guard Rail Program Approach Slab Program Bridge Program Chip Seal Program Road Patching Program
DRAINAGE CONSTRUCTION
Flood Prone Mitagation Program Culvert Conversions Contract Drainage
SOLID WASTE
Compactor Site Upgrades
2015
ROAD CONSTRUCTION
Overlay & Road Treatment Striping Program Guard Rail Program Bridge Program Chip Seal Program Road Patching Program Bledsoe Extension Construction
DRAINAGE CONSTRUCTION
Flood Prone Mitagation Program Contract Drainage Culvert Conversions
SOLID WASTE
Compactor Site Upgrades
D-9 DEPARTMENT OF PUBLIC WORKS
5 YEAR CAPITAL IMPROVEMENT PROGRAM
2016
ROAD CONSTRUCTION
Overlay & Road Treatment Striping Program Guard Rail Program Approach Slab Program Bridge Program Chip Seal Program Road Patching Program Bledsoe Extension TBD Road Reconstruction
DRAINAGE CONSTRUCTION
Flood Prone Mitigation Program Culvert Conversions Contract Drainage Misc. Bridge Replacements/Improvements
SOLID WASTE
Compactor Site Upgrades
2017
ROAD CONSTRUCTION
Overlay & Road Treatment Striping Program Guard Rail Program Approach Slab Program Bridge Program Chip Seal Program Road Patching Program Kimberly Rd Extension TBD Road Reconstruction
DRAINAGE CONSTRUCTION
Flood Prone Mitagation Program
D-10 DEPARTMENT OF PUBLIC WORKS
5 YEAR CAPITAL IMPROVEMENT PROGRAM
Culvert Conversions Contract Drainage Misc. Bridge Replacements/Improvements
SOLID WASTE
Compactor Site Upgrades
2018
ROAD CONSTRUCTION
Overlay & Road Treatment Striping Program Guard Rail Program Approach Slab Program Bridge Program Chip Seal Program Road Patching Program Kimberly Rd Extension TBD Road Reconstruction
DRAINAGE CONSTRUCTION
Flood Prone Mitagation Program Culvert Conversions Contract Drainage Misc. Bridge Replacements/Improvements
SOLID WASTE
Compactor Site Upgrades
D-11
DEPARTMENT OF
FACILITIES AND MAINTENANCE
5 YEAR
CAPITAL IMPROVEMENT PLAN
DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
CADDO PARISH COURTHOUSE
2014
Replace 2nd Floor AHU Elevator Modernization / Judges 2nd Floor Lighting Upgrade Security System Upgrade Warehouse Extension Black Top Parking Lot at Warehouse Landscaping Renovations General Renovations to Court Reporters Area Replace Phone System for C.O.C. D.A. Equipment Replace Blinds in Courtrooms Security Enhancements
2015
Reseal Exterior of Courthouse Replace AHU on 4th Floor Replace Card Reader System Elevator Modernization / Clerk of Court Replace Warehouse Forklift Lighting Upgrade General Renovations Consolidate Computer Rooms
2016
Replace AHU’s 5th & 6th Floor Lighting Upgrade Security System Upgrade General Renovations
2017
Replace AHU’s G-18, 1 York Unit Replace Marley Cooling Tower
D-12 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
2018
Upgrade Phone System Replace York Chiller Replace Roof
FRANCIS BICKHAM BUILDING
2014
Replace Windows on 2nd Floor Replace Flooring on 2nd Floor Upgrade Lighting Security Upgrade General Renovations
2015
General Renovations Electrical Upgrades Windows on 1st Floor Elevator Modernization Replace Card Reader System
2016
Replace Carpet D.A. Lighting Upgrades Security Upgrade
2017
Replace Exhaust Fan System Lighting Upgrade
2018
Replace Server Room A/C Units
D-13 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
GOVERNMENT PLAZA
2014
Lighting Upgrade 8th Floor
2015
Lighting Upgrade 7th Floor
SELBER BUILDING PARKING GARAGE
2014
Replace Elevators
LSU EXTENSION
2014
Lighting Upgrade
2015
General Renovations
2016
Replace HVAC System
2017
Replace Metal Roof
JUVENILE COURT
2014
2nd Floor of Annex Bldg. New Classrooms ADA Renovations to Courtrooms General Renovations 2nd floor Court Building Replace Shower Doors in Pods
D-14 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
Lighting Upgrades Replace 2 AHU’s in Detention
2015
Replace Boiler in Annex Bldg. Replace 2 AHU’s in Court Bldg. Replace Roof at JVCT D.A. Annex Security Upgrades
2016
Replace 2 AHU’s in Detention Energy Management (PTB’s) Lighting Upgrades Resurface Parking Lots
2017
Replace HVAC Pumps in Court Bldg. Security Upgrade
2018
Replace Chillers in Court Bldg.
HEALTH UNIT
2014
Replace Roof Lighting Upgrade Security Upgrade Replace Handicap Ramp
2015
Replace Cooling Tower Replace Atrium Windows
2016
Replace Rooftop AHU
D-15 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
Elevator Modernization on 1, 2 & 3
2017
Replace Both Pneumatic Compressors Lighting Upgrade Security Upgrade
2018
Replace Chillers
DAVID RAINES CENTER
2014 Remodel of Exterior Bldgs. Reseal Roof Medical Bldg. Lighting Upgrades
2015
Reseal Parking Lot Security Upgrades
2016 General Renovations Lighting Upgrades Replace 2 RTU’s in Educational Bldg.
2017 Replace 2 RTU’s in Office Bldg. Reseal Bldgs.
2018 Replace Roof Educational Bldg. Replace 2 RTU’s in Office Bldg.
CCAA
2014
Retaining Wall for Gym Security System Upgrade
D-16 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
Resurface Parking Lots Replace all Windows with Energy Efficient Windows
2015
Reseal Gym Floor Replace 2 RTU’s in Educational Bldg. Lighting Upgrades
2016
Lighting Upgrades Replace 2 RTU’s in Auditorium
2017
Replace Roof Auditorium
2018
Replace Roof Educational Bldg.
VIVIAN HEALTH UNIT
2014
Replace Roof with Metal Roof Lighting Upgrade
2015
Reseal Bldg.
CADDO CORRECTIONAL CENTER
2014
Install Fire Pump Fire Sprinkler System Replacement Phase – I Install Non-Slip Floor in Kitchen Replace Card Reader System Replace 2 Hot Water Heaters Replace 2 Washing Machines Lighting Upgrades
D-17 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
Sheriff’s Office Requests Visitation Phones
2015
Kitchen Electrical Upgrade Fire Sprinkler System Replacement Phase – II Replace Security Fence Phase – I Replace Fire Alarm System Replace 2 Washing Machines Lighting Upgrades Replace 2 Hot Water Heaters Replace Main Shutoff Valves for Housing Units
2016
Air Handler Unit Replacement Phase – I Door Control Upgrades Replace Sally Port Gate Lighting Upgrades Replace Security Fence Phase – II
2017
Air Handler Unit Replacement Phase – II Soundproofing in Pods Replace Exhaust Fans Phase – I
2018
Reseal Bldg. Replace Exhaust Fans Phase – II Soundproofing in Pods
CORONER’S OFFICE
2014
Remodel Front Office Area
D-18 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
REGIONAL LAB
2014
Lighting Upgrade Exhaust Fan Upgrade
2015
Replace AHU
2016
Outside Lighting Upgrade
2017
Replace Roof
ANIMAL SERVICES & MOSQUITO CONTROL
2014
Replace Roof
2015
Replace 2 RTU’s Lighting Upgrades
2016
Replace 2 RTU’s
D-19
DEPARTMENT OF
PARKS AND RECREATION
5 YEAR
CAPITAL IMPROVEMENT PLAN
DEPARTMENT OF PARKS AND RECREATION
5 YEAR CAPITAL IMPROVEMENT PROGRAM
2014
RECREATION EQUIPMENT
Adventure Recreation
EARL WILLIAMSON PARK
Phase 1 Community Pavilion with Restrooms Replace Dock Next to Boat Ramp with Floating Pier Phase 1 Renovations to baseball field Replace Park Manager Residence with Office
WALTER JACOBS NATURE PARK
Develop souvenir store in Nature Center
PARK IMPROVEMENTS
ADA Surfacing for Playground Areas Play Equipment for Selected Parks Park Amenities for Selected Parks Phase 1 Renovations of UCP Phase 2 Renovations Caddo Lake Drawbridge Community Park development/improvement
OTHER
Salvinia Control on Area Lakes
2015
RECREATION EQUIPMENT
Miscellaneous
EARL WILLIAMSON PARK
Phase 2 Community Pavilion with Restrooms Canopy Replacements Play Area Improvements Phase 2 Renovations to baseball field Phase 1 Birthday Party Area
D-20 DEPARTMENT OF PARKS AND RECREATION
5 YEAR CAPITAL IMPROVEMENT PROGRAM
EDDIE JONES PARK
Road & Trail Upgrades Bridge Renovation
ROBERT NANCE PARK
Add Covered Pavilion for Picnicking
WALTER JACOBS NATURE PARK
Exhibit Improvements Trail Improvements—Replace Bridges/Add Culverts
PARK IMPROVEMENTS
Renovations to Restroom Facilities at Various Parks Add/Replace Playground Equipment in Various Parks Top off Playground Surfacing in Various Parks Phase 2 Renovations of UCP Phase 2 Renovations Caddo Lake Drawbridge
EQUIPMENT PURCHASES
Miscellaneous
OTHER
Community Park Development/Improvements Salvinia Control on Area Lakes
2016
RECREATION EQUIPMENT
Miscellaneous
EARL WILLIAMSON PARK
Phase 2 Birthday Party Area Miscellaneous Improvements
D-21 DEPARTMENT OF PARKS AND RECREATION
5 YEAR CAPITAL IMPROVEMENT PROGRAM
NOAH TYSON PARK
Pavilion Renovation
RICHARD FLEMING PARK
Boat Ramp Repair/Overlay
PARK IMPROVEMENTS
Renovations to Restroom Facilities at Various Parks Add/Replace Play Equipment in Various Parks Top off Playground Surfacing in Various Parks Phase 3 Renovations of UCP Phase 3 Renovations Caddo Lake Drawbridge
EQUIPMENT PURCHASES
Miscellaneous
OTHER
Community Park Development/Improvements Salvinia Control on Area Lakes
2017
RECREATION EQUIPMENT
Miscellaneous
EARL WILLIAMSON PARK
Expand Camping (Add Cabins)
EDDIE JONES PARK
Miscellaneous Improvements
PARK IMPROVEMENTS
Renovations to Restroom Facilities at Various Parks Add/Replace Play Equipment in Various Parks Top Off Playground Surfacing in Various Parks
D-22 DEPARTMENT OF PARKS AND RECREATION
5 YEAR CAPITAL IMPROVEMENT PROGRAM
Phase 4 Renovations of UCP
EQUIPMENT PURCHASES
Replace Pickup Truck
OTHER
Community Park Development/Improvements Salvinia Control on Area Lakes
2018
RECREATION EQUIPMENT
Miscellaneous
EARL WILLIAMSON PARK
Miscellaneous Improvements
EDDIE JONES PARK
Miscellaneous Improvements
PARK IMPROVEMENTS
Renovations to Restroom Facilities at Various Parks Add/Replace Play Equipment in Various Parks Top Off Playground Surfacing in Various Parks
EQUIPMENT PURCHASES
Replace Pickup Truck
OTHER
Community Park Development/Improvements Salvinia Control on Area Lakes
D-23 INDIVIDUAL FUND BUDGETS
GENERAL FUND
SPECIAL REVENUE FUNDS
DEBT SERVICE FUND
CAPITAL PROJECT FUNDS
INTERNAL SERVICE FUNDS
GENERAL FUND
The General Fund is the general operating fund of the Commission. It is used to account for all financial resources except those required to be accounted for in another fund.
GENERAL FUND
Summary of Revenues, Expenditures, and Changes in Fund Balance
2012 2013 2014 Actual Budget Estimated Adopted
Revenues Tax Revenue $ 6,436,657 6,229,810 6,370,786 6,523,040 Licenses & Permits 722,389 628,400 726,747 653,400 Intergovernmental Revenue 1,252,265 1,507,000 1,353,131 1,535,000 Charges For Services 219,369 212,500 217,065 215,000 Rents & Interest Earned 99,322 127,000 95,820 90,000 Other Revenues 25,076 15,000 23,160 19,500
Total Revenues - General Fund 8,755,078 8,719,710 8,786,709 9,035,940
Expenditures By Function General Government Commission 682,263 758,173 725,180 804,029 Administration & Legal 583,093 674,444 618,888 663,928 Human Resources 101,560 133,348 139,991 138,601 Finance 356,226 452,577 387,942 460,073 Information Systems 125,146 168,265 172,946 201,116 Elections 646,345 839,573 739,535 872,038 LSU Extension 69,249 71,100 70,479 71,100 Allocations To Other Entities 256,404 284,478 284,478 282,393 Statutory Appropriations 249,569 311,030 286,488 316,670
Total General Government 3,069,855 3,692,988 3,425,927 3,809,948
Building Facilities Facilities & Maintenance Coroner 55,362 63,947 61,164 65,598 LSU Extension 25,061 36,069 32,694 36,020 Archives 68,184 70,000 68,931 70,000 David Raines 51,213 62,722 56,408 62,155
Total Building Facilities 199,820 232,738 219,197 233,773
Criminal Justice District Court 1,371,578 1,821,863 1,626,843 1,906,275 District Attorney 3,992,289 4,173,937 4,173,937 4,355,544 Coroner 214,925 225,100 218,554 225,100
E-1 GENERAL FUND
Summary of Revenues, Expenditures, and Changes in Fund Balance
2012 2013 2014 Actual Budget Estimated Adopted
Constables & Justices of the Peace 66,611 73,600 70,681 72,200
Total Criminal Justice 5,645,403 6,294,500 6,090,015 6,559,119
Total Expenditures - General Fund 8,915,078 10,220,226 9,735,139 10,602,840
Excess (Deficiency) Of Revenues Over Expenditures (160,000) (1,500,516) (948,430) (1,566,900)
Other Financing Sources: Transfers In 1,600,000 1,500,000 1,500,000 1,725,000 Transfers Out - - - (150,000)
Total Other Finacing Sources (Uses) 1,600,000 1,500,000 1,500,000 1,575,000
Net Change In Fund Balance 1,440,000 (516) 551,570 8,100
Fund Balance, Beginning Of Year 13,452,085 14,212,393 14,892,085 15,443,655
Fund Balance, End Of Year $ 14,892,085 14,211,877 15,443,655 15,451,755
GENERAL FUND - EXPENDITURES BY FUNCTION
Building The majority of the expenditures in the General Facilities Fund relate to criminal justice. Criminal justice costs 2% are those costs for the First Judicial District Court, General the Caddo Parish District Attorney's Office, the Government Caddo Parish Coroner's Office, and the Ward 36% Courts which include expenses for the Caddo Parish Constables and Justices of the Peace. These costs are mandated by State law to be paid by the Parish of Caddo. General government expenditures includes expenditures associated with the Criminal Justice management of overall Caddo Parish operations 62% such as the Caddo Parish Commission, administration, legal, and finance.
E-2 GENERAL FUND
Budget By Category
2012 2013 2014 Actual Budget Estimated Adopted
Revenues Tax Revenue $ 6,436,657 6,229,810 6,370,786 6,523,040 Licenses & Permits 722,389 628,400 726,747 653,400 Intergovernmental Revenue 1,252,265 1,507,000 1,353,131 1,535,000 Charges For Services 219,369 212,500 217,065 215,000 Rents & Interest Earned 99,322 127,000 95,820 90,000 Other Revenues 25,076 15,000 23,160 19,500
Total Revenues 8,755,078 8,719,710 8,786,709 9,035,940
Expenditures Salaries & Benefits 4,875,141 5,319,447 5,206,040 5,568,102 Materials & Supplies 214,892 272,975 241,060 282,675 Education, Training & Travel 188,433 252,800 228,250 255,800 Utilities 115,734 143,800 135,005 144,100 Repairs & Maintenance 50,034 57,400 52,429 57,400 Contract Services 451,579 596,020 564,753 658,911 Statutory Charges 4,610,604 4,846,360 4,791,915 5,000,590 Internal Charges (1,289,742) (1,334,581) (1,335,476) (1,423,293) Capital Outlay 30,863 59,700 50,590 74,200 Allocations To Other Entities 257,612 288,478 286,673 286,978 Other Expenses 77,833 105,100 95,879 105,650 Grant Programs - 285,000 114,282 285,000 Reimbursements (667,905) (672,273) (696,261) (691,188)
Total Expenditures 8,915,078 10,220,226 9,735,139 10,604,925
Excess (Deficiency) Of Revenues Over Expenditures (160,000) (1,500,516) (948,430) (1,568,985)
Other Financing Sources (Uses) Transfers In 1,600,000 1,500,000 1,500,000 1,725,000 Transfers Out - - - (150,000)
Total Other Financing Sources (Uses) 1,600,000 1,500,000 1,500,000 1,575,000
E-3 GENERAL FUND
Budget By Category
2012 2013 2014 Actual Budget Estimated Adopted
Net Change In Fund Balance 1,440,000 (516) 551,570 6,015
Fund Balance, Beginning Of Year 13,452,085 14,212,393 14,892,085 15,443,655
Fund Balance, End Of Year $ 14,892,085 14,211,877 15,443,655 15,449,670
Interest, 1.0% Other Revenues, 0.2% Charges for Services, 2.4% 73.5% of the General Fund revenues for 2012 come from ad valorem (property) taxes. Property taxes are budgeted to Taxes, 72.2% increase 2% over the 2011 assessed value, which results Intergovernment from new construction coming on to the tax rolls. al, 17.0%
Licenses & Permits, 7.2%
Other Expenses, 4% Reimbursement s, -5% Salaries and benefits comprise 38% of General Fund Salaries & Allocations To expenditures. General Fund salaries include salaries for the Other Entities, Benefits, 38% Commission, administration, legal, finance, human 2% resources, information systems, district court, LSU extension, and the registrar's office. Statutory charges Internal represent a signficant portion of the General Fund Charges, -10% Materials & expenditures, 35%. Stautory charges primarily include State Supplies, 2% mandated costs of the District Attorney's Office and the Statutory Coroner's Office. Internal charges represents costs charged Charges, 34% Contract back to other operating funds. Services, 5%
E-4 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Revenues 3111 Ad Valorem Tax-Inside City $ 3,689,599 3,579,380 26,980 3,663,470 3,690,450 3,780,800 2.45% 3112 Ad Valorem Tax-Outside 2,776,549 2,822,280 - 2,840,410 2,840,410 2,911,420 2.50% 3115 Estimated Uncollectible Taxes (91,078) (240,070) - (228,580) (228,580) (234,230) 2.47% 3118 Payments In Lieu Of Taxes 37,820 37,000 43,706 - 43,706 40,000 (8.48%) 3120 Prior Year Taxes 23,767 31,220 19,875 4,925 24,800 25,050 1.01% 3211 Liquor Licenses 22,075 21,500 19,675 450 20,125 21,500 6.83% 3212 Beer Licenses 6,525 6,900 6,135 290 6,425 6,900 7.39% 3216 Occupational Licenses 240,036 225,000 234,094 4,850 238,944 225,000 0.00% 3217 Insurance Licenses 453,753 375,000 461,253 - 461,253 400,000 (13.28%) 3218 Cable T.V. Franchise Fees 212,119 210,000 152,182 60,633 212,815 210,000 (1.32%) 3224 Fines 7,250 2,500 3,500 750 4,250 5,000 17.65% 3351 State Revenue Sharing 172,565 174,000 - 171,480 171,480 172,000 0.30% 3353 Louisiana Oil & Gas Severance 951,475 925,000 951,475 - 951,475 955,000 0.37% 3354 Louisiana Timber Severance 105,410 100,000 44,310 50,000 94,310 100,000 6.03% 3355 Louisiana Beer Tax 22,815 23,000 10,642 10,942 21,584 23,000 6.56% 3610 Interest Earned 67,822 97,000 35,965 29,855 65,820 60,000 (8.84%) 3625 Parking Rental 31,500 30,000 22,500 7,500 30,000 30,000 0.00% 3695 Miscellaneous Revenue 25,076 15,000 14,307 1,987 16,294 15,000 (7.94%) 3723 Federal Grants - Other - 285,000 31,458 82,824 114,282 285,000 149.38% 3727 Court Services Fees - - 4,577 2,289 6,866 4,500 (34.46%)
Total Revenues - General Fund 8,755,078 8,719,710 2,082,634 6,704,075 8,786,709 9,035,940 2.84%
Expenditures 111 - Commission 4113 Salaries Regular Employees 175,889 182,185 133,107 50,882 183,989 195,037 6.00% 4115 Salaries-Commissioners 257,952 263,121 192,561 70,503 263,064 270,956 3.00% 4131 Parochial Retirement 27,526 30,516 23,354 7,456 30,810 31,206 1.29% 4132 Group Health Insurance 34,828 36,719 23,636 7,207 30,843 40,391 30.96% 4133 Retired Employees Grp Insurance 5,121 5,377 3,585 1,792 5,377 5,753 6.99% 4135 Medicare Insurance 8,630 9,163 6,223 2,331 8,554 7,902 (7.62%) 4136 Caddo Parish Employee Retirement 29,946 36,761 26,125 8,364 34,489 39,557 14.69% 4210 Books and Subscriptions 672 950 212 560 772 950 23.06% 4211 Dues-Governmental Organizations 20,739 21,000 20,334 200 20,534 21,000 2.27% 4220 Official Publications 27,722 33,000 18,275 9,995 28,270 33,000 16.73% 4230 Education, Travel and Training 55,003 95,000 70,398 10,601 80,998 95,000 17.29%
E-5 *As of October 2, 2013 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4241 Office Supplies 10,975 12,000 7,446 3,485 10,931 12,000 9.78% 4242 Postage 1,010 1,200 443 543 986 1,200 21.70% 4243 Copy Supplies 3,605 5,500 1,991 268 2,259 4,000 77.07% 4280 Telephone 3,921 6,200 4,236 1,733 5,969 6,200 3.87% 4311 Employee Physicals - 150 - 79 79 150 89.87% 4321 Legal and Auditing 702 725 699 26 725 739 1.93% 4324 Information Systems Allocation 7,350 7,644 5,096 2,548 7,644 8,026 5.00% 4327 Professional Services 17,709 20,000 3,583 15,219 18,802 40,000 112.74% 4353 Parking Fees 1,448 1,800 1,058 614 1,672 1,800 7.66% 4511 Casualty Insurance 707 728 485 243 728 728 0.00% 4512 Workers Comp Insurance 3,816 3,934 2,623 1,311 3,934 3,934 0.00% 4546 Reimb-MPC (24,370) (25,000) (13,420) (10,451) (23,871) (25,000) 4.73% 4742 Office Equipment 11,362 9,500 - 7,622 7,622 9,500 24.64%
Total Commission 682,263 758,173 532,050 193,130 725,180 804,029 10.87%
120 - Criminal Justice 21 - District Court 4113 Salaries Regular Employees 1,098,787 1,219,824 884,412 329,389 1,213,801 1,354,580 11.60% 4114 Salaries-Special 6,858 2,500 - 1,870 1,870 2,500 33.69% 4119 Salaries Reimbursed By Others - - - - - (89,888) 100.00% 4122 Salaries-Part Time 21,615 21,450 4,991 11,992 16,983 21,450 26.30% 4131 Parochial Retirement 63,031 88,766 54,461 16,320 70,781 100,759 42.35% 4132 Group Health Insurance 137,603 146,250 106,077 29,433 135,510 159,502 17.70% 4133 Retired Employees Grp Insurance 31,653 33,236 22,157 11,079 33,236 35,563 7.00% 4135 Medicare Insurance 16,471 17,998 13,625 4,481 18,106 19,583 8.16% 4136 Caddo Parish Employee Retirement 100,152 108,045 89,094 24,589 113,683 113,447 (0.21%) 4210 Books and Subscriptions 27,250 27,500 25,173 14,129 39,302 27,500 (30.03%) 4221 Printed Office Forms - 1,100 - 762 762 1,500 96.85% 4241 Office Supplies 27,911 22,000 21,176 3,336 24,512 24,000 (2.09%) 4242 Postage 2,622 6,000 4,301 2,151 6,452 6,500 0.74% 4243 Copy Supplies 16,009 18,000 12,213 6,107 18,320 18,000 (1.75%) 4245 Courtroom Supplies - - - - - 3,000 100.00% 4280 Telephone 19,625 20,000 14,743 7,372 22,115 20,000 (9.56%) 4313 Maintenance Contract - 3,000 - 1,707 1,707 3,000 75.75% 4353 Parking Fees 11,560 11,600 12,301 651 12,952 14,600 12.72% 4395 Grant Programs - Other - 285,000 32,265 82,017 114,282 285,000 149.38%
E-6 *As of October 2, 2013 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4511 Casualty Insurance 314 324 216 108 324 324 0.00% 4512 Workers Comp Insurance 29,371 30,252 20,168 10,084 30,252 30,252 0.00% 4539 Cr Court Fund Deficit (40,386) (50,000) - (50,000) (50,000) (50,000) 0.00% 4547 Reimb-Hearing Officer (202,665) (208,982) - (208,982) (208,982) (212,897) 1.87% 4742 Office Equipment 3,796 18,000 9,656 1,219 10,875 18,000 65.52%
Total District Court 1,371,578 1,821,863 1,327,029 299,814 1,626,843 1,906,275 17.18%
23 - District Attorney 4133 Retired Employees Grp Insurance 18,731 19,668 13,112 6,556 19,668 21,045 7.00% 4540 Reimb-District Attorney (358,904) (351,491) (4,375) (347,116) (351,491) (351,491) 0.00% 4581 Annual Appropriation 4,332,462 4,505,760 3,115,702 1,390,058 4,505,760 4,685,990 4.00%
Total District Attorney 3,992,289 4,173,937 3,124,439 1,049,498 4,173,937 4,355,544 4.35%
25 - Coroner 4204 Autopsies 59,825 70,000 35,348 28,106 63,454 70,000 10.32% 4581 Annual Appropriation 155,100 155,100 116,325 38,775 155,100 155,100 0.00%
Total Coroner 214,925 225,100 151,673 66,881 218,554 225,100 3.00%
28 - JP & Constables 4113 Salaries Regular Employees 52,171 54,000 40,050 13,500 53,550 54,000 0.84% 4119 Salaries Reimbursed By Others (24,278) (25,000) (18,508) (6,000) (24,508) (25,000) 2.01% 4135 Medicare Insurance 4,499 4,600 3,477 1,175 4,652 4,700 1.03% 4137 Supplemental Benefits 23,187 24,000 17,800 6,000 23,800 24,000 0.84% 4230 Education, Travel and Training 9,824 12,000 10,992 - 10,992 12,000 9.17% 4570 Costs to Other Governmental Entities 1,208 4,000 195 2,000 2,195 2,500 13.90%
Total JP & Constables 66,611 73,600 54,006 16,675 70,681 72,200 2.15%
Total Criminal Justice 5,645,403 6,294,500 4,657,147 1,432,868 6,090,015 6,559,119 7.70%
131 - Administration & Legal 4113 Salaries Regular Employees 693,031 749,145 542,069 171,891 713,960 760,188 6.47% 4131 Parochial Retirement 72,070 84,432 59,966 23,689 83,655 80,307 (4.00%) 4132 Group Health Insurance 38,627 40,977 26,469 10,243 36,712 45,075 22.78%
E-7 *As of October 2, 2013 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4133 Retired Employees Grp Insurance 18,622 19,553 13,035 6,498 19,533 20,922 7.11% 4135 Medicare Insurance 9,690 10,862 8,051 2,596 10,647 11,023 3.53% 4136 Caddo Parish Employee Retirement 36,202 41,050 31,854 10,807 42,661 41,323 (3.14%) 4138 Unemployment Claims 1,184 1,500 - 1,138 1,138 1,500 31.81% 4210 Books and Subscriptions 16,493 17,500 12,299 4,078 16,377 17,500 6.86% 4211 Dues-Governmental Organizations 6,219 8,500 7,731 999 8,730 8,500 (2.63%) 4221 Printed Office Forms 781 1,000 1,275 312 1,587 1,000 (36.99%) 4230 Education, Travel and Training 59,273 50,000 36,635 12,575 49,210 53,000 7.70% 4241 Office Supplies 7,205 6,800 4,359 2,089 6,448 6,800 5.46% 4242 Postage 865 1,500 477 468 945 1,500 58.73% 4243 Copy Supplies 4,021 4,000 2,317 1,341 3,658 4,000 9.35% 4250 Equipment Repairs 304 1,500 12 496 507 1,500 195.86% 4251 Gas, Oil, Grease 2,191 2,800 1,727 859 2,586 2,800 8.28% 4280 Telephone 6,093 7,500 4,561 624 5,185 6,500 25.36% 4311 Employee Physicals 96 300 187 52 239 300 25.52% 4321 Legal and Auditing 1,994 6,060 1,985 4,075 6,060 5,000 (17.49%) 4324 Information Systems Allocation 17,150 17,836 11,891 5,945 17,836 18,728 5.00% 4327 Professional Services 43,038 58,000 47,555 10,278 57,833 58,000 0.29% 4344 Public Information 5,026 25,000 3,022 12,046 15,068 20,000 32.73% 4353 Parking Fees 6,390 7,000 4,578 2,118 6,696 7,000 4.54% 4360 Reimb from Other Funds (432,025) (457,868) (305,245) (152,623) (457,868) (481,535) 5.17% 4390 General Ins-Legal Service (48,825) (48,825) (32,550) (16,275) (48,825) (48,825) 0.00% 4511 Casualty Insurance 1,099 1,132 755 377 1,132 1,132 0.00% 4512 Workers Comp Insurance 15,233 15,690 10,460 5,230 15,690 15,690 0.00% 4742 Office Equipment 1,046 1,500 1,488 - 1,488 5,000 236.02%
Total Administration 583,093 674,444 496,963 121,925 618,888 663,928 7.28%
132 - Human Resources 4113 Salaries Regular Employees 181,276 188,826 140,820 51,086 191,906 198,432 3.40% 4131 Parochial Retirement 28,377 31,628 24,814 9,630 34,444 31,749 (7.82%) 4132 Group Health Insurance 10,738 11,373 10,830 3,707 14,537 12,510 (13.94%) 4133 Retired Employees Grp Insurance 6,517 6,843 4,562 2,281 6,843 7,322 7.00% 4135 Medicare Insurance 2,434 2,738 2,017 782 2,799 2,878 2.82% 4210 Books and Subscriptions - 2,000 117 1,405 1,522 2,000 31.41% 4211 Dues-Governmental Organizations 205 800 205 300 505 800 58.42% 4221 Printed Office Forms 456 500 63 399 462 500 8.23%
E-8 *As of October 2, 2013 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4230 Education, Travel and Training 6,415 8,500 3,691 1,844 5,535 8,500 53.57% 4241 Office Supplies 2,338 3,800 1,152 702 1,854 3,800 104.96% 4242 Postage 685 2,000 612 277 889 2,000 124.97% 4243 Copy Supplies 2,349 5,000 1,607 1,033 2,640 4,000 51.52% 4244 Training Resources 5,390 6,000 5,078 800 5,878 6,000 2.08% 4247 Record Retention 7,000 3,600 15,520 4,365 19,885 20,000 0.58% 4256 Annual Pin Ceremony 5,308 7,000 2,051 3,530 5,581 7,000 25.43% 4280 Telephone 777 1,450 698 508 1,206 1,450 20.23% 4311 Employee Physicals - 200 - 82 82 200 143.90% 4313 Maintenance Contract 2,940 9,500 - 3,540 3,540 7,500 111.86% 4321 Legal and Auditing 658 680 656 24 680 694 2.06% 4324 Information Systems Allocation 19,600 20,384 13,589 6,795 20,384 21,403 5.00% 4327 Professional Services - 2,500 105 1,140 1,245 2,500 100.80% 4353 Parking Fees 315 500 553 150 703 750 6.69% 4360 Reimb from Other Funds (188,872) (191,489) (127,659) (63,830) (191,489) (212,402) 10.92% 4511 Casualty Insurance 314 324 216 108 324 324 0.00% 4512 Workers Comp Insurance 6,010 6,191 4,127 2,064 6,191 6,191 0.00% 4742 Office Equipment 330 2,500 729 1,116 1,845 2,500 35.50%
Total Human Resources 101,560 133,348 106,153 33,838 139,991 138,601 (0.99%)
133 - Finance 4113 Salaries Regular Employees 623,697 674,918 471,377 173,592 644,969 713,628 10.65% 4119 Salaries-Reimbursed By Others (31,389) (20,000) - (22,513) (22,513) (20,000) (11.16%) 4131 Parochial Retirement 76,254 89,294 65,028 24,828 89,856 90,118 0.29% 4132 Group Health Insurance 72,238 76,303 58,311 22,428 80,739 83,933 3.96% 4133 Retired Employees Grp Insurance 18,625 19,557 13,038 6,519 19,557 20,927 7.01% 4135 Medicare Insurance 6,958 9,786 5,608 2,135 7,743 10,347 33.63% 4136 Caddo Parish Employee Retirement 21,534 23,755 18,244 5,520 23,764 24,062 1.25% 4210 Books and Subscriptions 802 2,000 1,274 222 1,496 2,000 33.69% 4211 Dues-Governmental Organizations 4,937 5,000 3,292 1,835 5,127 5,000 (2.48%) 4221 Printed Office Forms 2,781 6,000 2,084 1,805 3,889 6,000 54.28% 4223 Annual Report 8,938 3,500 4,205 4,000 8,205 9,000 9.69% 4230 Education, Travel and Training 34,676 45,000 19,913 24,819 44,732 45,000 0.60% 4241 Office Supplies 9,600 10,000 4,346 3,699 8,045 10,000 24.30% 4242 Postage 8,985 10,500 6,759 2,345 9,104 10,500 15.33% 4243 Copy Supplies 3,733 5,525 2,579 2,005 4,584 5,525 20.53%
E-9 *As of October 2, 2013 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4247 Record Retention - 2,000 - 1,849 1,849 2,000 8.17% 4280 Telephone 4,630 4,800 2,414 1,998 4,412 4,800 8.79% 4311 Employee Physicals - 200 - 98 98 200 104.08% 4313 Maintenance Contract - 2,000 50 999 1,049 2,000 90.66% 4321 Legal and Auditing 178 680 656 24 680 694 2.06% 4324 Information Systems Allocation 19,600 20,384 13,589 6,795 20,384 21,403 5.00% 4327 Professional Services 2,365 5,000 1,615 1,830 3,445 5,000 45.14% 4353 Parking Fees 3,036 2,700 973 781 1,754 2,700 53.93% 4360 Reimb from Other Funds (542,292) (556,345) (370,897) (185,448) (556,345) (591,784) 6.37% 4372 Cost Allocation Services 11,500 11,500 - 11,500 11,500 11,500 0.00% 4511 Casualty Insurance 1,178 1,213 809 404 1,213 1,213 0.00% 4512 Workers Comp Insurance 15,347 15,807 10,538 5,269 15,807 15,807 0.00% 4542 Reimb-Section 8 Housing (16,685) (20,000) (23,413) (5,344) (28,757) (20,000) (30.45%) 4543 Accounting Fees (5,000) (5,000) - (22,157) (22,157) (20,000) 0.00% 4742 Office Equipment - 6,500 1,713 2,000 3,713 8,500 128.93%
Total Finance 356,226 452,577 314,105 73,837 387,942 460,073 18.59%
136 - Information Systems 4113 Salaries Regular Employees 180,121 187,182 136,057 49,895 185,952 198,476 6.74% 4131 Parochial Retirement 28,182 31,353 24,090 9,170 33,260 31,756 (4.52%) 4132 Group Health Insurance 14,237 15,498 11,510 3,479 14,989 17,048 13.74% 4133 Retired Employees Grp Insurance 2,329 2,445 1,630 815 2,445 2,616 6.99% 4135 Medicare Insurance 2,516 2,714 2,019 611 2,630 2,878 9.43% 4210 Books and Subscriptions 748 500 - 505 505 500 (0.99%) 4211 Dues-Governmental Organizations - 200 25 100 125 200 60.00% 4230 Education, Travel and Training 7,852 12,000 3,990 3,934 7,924 12,000 51.44% 4241 Office Supplies 646 800 637 100 737 800 8.55% 4242 Postage 1 100 58 40 98 100 2.04% 4250 Equipment Repairs 476 1,500 321 999 1,320 1,500 13.64% 4251 Gas, Oil, Grease 180 1,000 152 599 751 1,000 33.16% 4280 Telephone 7,422 8,000 4,926 1,629 6,555 8,000 22.04% 4313 Maintenance Contract 106,427 140,000 46,614 99,775 146,389 160,000 9.30% 4321 Legal and Auditing 460 475 458 17 475 484 1.89% 4327 Professional Services 229 1,000 - 854 854 4,000 368.38% 4360 Reimb from Other Funds (245,000) (254,800) (169,867) (84,933) (254,800) (267,540) 5.00% 4511 Casualty Insurance 1,099 1,132 755 377 1,132 1,132 0.00%
E-10 *As of October 2, 2013 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4512 Workers Comp Insurance 4,045 4,166 2,777 1,389 4,166 4,166 0.00% 4742 Office Equipment 307 500 894 99 993 1,000 0.70% 4745 Computer Equipment Purchases 2,185 2,000 2,958 2,000 4,958 5,000 0.85% 4746 Computer Software Purchase 1,165 2,000 931 1,000 1,931 2,000 3.57% 4754 Internet Access and Maintenance 9,519 8,500 6,424 3,133 9,557 14,000 46.49%
Total Information Systems 125,146 168,265 77,359 95,587 172,946 201,116 16.29%
150 - Allocation To Other Entities 4951 Metropolitan Planning 180,000 189,200 94,600 94,600 189,200 189,200 0.00% 4952 Civil Defense 40,091 58,965 30,068 28,897 58,965 56,880 (3.54%) 4955 Parish Service Office 36,313 36,313 30,261 6,052 36,313 36,313 0.00%
Total Allocation To Other Entities 256,404 284,478 154,929 129,549 284,478 282,393 (0.73%)
161 - Facilities & Maintenance 63 - Coroner Building 4260 Building Repairs & Maintenance 12,592 12,000 5,772 6,160 11,932 12,000 0.57% 4272 Electricity 14,241 20,000 10,661 8,099 18,760 20,000 6.61% 4273 Water 588 2,000 335 1,245 1,580 2,000 26.58% 4280 Telephone 8,274 7,000 6,314 1,991 8,305 8,500 2.35% 4312 Pest Control 200 500 251 169 420 500 19.05% 4316 Security 420 500 280 140 420 500 19.05% 4317 Janitorial Service 16,200 19,000 11,352 5,448 16,800 19,000 13.10% 4388 Building Management 2,847 2,947 1,965 982 2,947 3,098 5.12%
Total Coroner Building 55,362 63,947 36,930 24,234 61,164 65,598 7.25%
64 - LSU Extension Bldg 4260 Building Repairs & Maintenance 2,181 7,000 538 5,937 6,475 7,000 8.11% 4272 Electricity 4,997 7,500 3,872 2,413 6,285 7,500 19.33% 4273 Water 290 350 176 122 298 350 17.45% 4280 Telephone 859 1,200 646 264 910 1,000 9.89% 4291 Lawn and Tree Maintenance 843 2,000 705 920 1,625 2,000 23.08% 4312 Pest Control 330 500 276 144 420 500 19.05% 4316 Security 420 500 280 140 420 500 19.05% 4317 Janitorial Service 10,007 11,000 6,748 3,572 10,320 11,000 6.59%
E-11 *As of October 2, 2013 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4318 Waste Disposal Fees 324 1,050 702 270 972 1,050 8.02% 4388 Building Management 2,847 2,947 1,965 982 2,947 3,098 5.12% 4511 Casualty Insurance 1,963 2,022 1,348 674 2,022 2,022 0.00%
Total LSU Extension Bldg 25,061 36,069 17,256 15,438 32,694 36,020 10.17%
65 - Archives 4327 Professional Services 68,184 70,000 58,476 10,455 68,931 70,000 1.55%
Total Archives 68,184 70,000 58,476 10,455 68,931 70,000 1.55%
69 - David Raines Comm Center 4114 Salaries-Special 5,600 5,770 2,800 2,970 5,770 5,770 0.00% 4260 Building Repairs & Maintenance 34,201 30,000 10,990 17,085 28,075 30,000 6.86% 4272 Electricity 36,896 47,000 30,850 14,864 45,714 47,000 2.81% 4273 Water 2,648 3,000 2,535 115 2,650 3,000 13.21% 4291 Lawn and Tree Maintenance 2,320 3,000 975 1,505 2,480 3,000 20.97% 4312 Pest Control 700 1,500 411 825 1,236 1,500 21.36% 4316 Security 1,008 1,200 672 336 1,008 1,200 19.05% 4317 Janitorial Service 15,001 17,500 11,249 5,555 16,804 17,500 4.14% 4318 Waste Disposal Fees 3,888 6,000 2,268 1,854 4,122 5,000 21.30% 4388 Building Management 8,133 8,420 5,613 2,807 8,420 8,853 5.14% 4511 Casualty Insurance 1,099 1,132 755 377 1,132 1,132 0.00% 4544 Utilities Charged To Other (28,481) (30,000) (21,903) (7,300) (29,203) (30,000) 2.73% 4558 Reimb-Health Tax Fund (31,800) (31,800) (21,200) (10,600) (31,800) (31,800) 0.00%
69 - David Raines Comm Center 51,213 62,722 26,015 30,393 56,408 62,155 10.19%
Total Facilities & Maintenance 199,820 232,738 138,677 80,520 219,197 233,773 6.65%
170 - Elections 71 - Registrar of Voters 4113 Salaries Regular Employees 197,270 225,700 145,639 70,190 215,829 233,700 8.28% 4122 Salaries-Part Time 118,864 138,800 73,094 54,908 128,002 148,800 16.25% 4132 Group Health Insurance 48,384 47,187 42,502 14,162 56,664 60,630 7.00% 4133 Retired Employees Grp Insurance 6,059 6,362 4,241 2,121 6,362 6,807 6.99% 4135 Medicare Insurance 11,849 13,891 7,791 3,736 11,527 14,772 28.15%
E-12 *As of October 2, 2013 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4137 Supplemental Benefits 720 720 540 180 720 720 0.00% 4138 Unemployment Claims - 5,000 344 2,000 2,344 5,000 113.31% 4139 ROV Retirement 32,938 44,576 30,397 13,561 43,958 56,672 28.92% 4210 Books and Subscriptions 1,163 1,800 1,848 (134) 1,714 2,200 28.35% 4211 Dues-Governmental Organizations 1,290 2,900 1,395 400 1,795 3,200 78.27% 4220 Official Publications 24,914 18,700 13,420 1,305 14,725 19,700 33.79% 4221 Printed Office Forms 151 4,800 806 2,999 3,805 5,700 49.80% 4230 Education, Travel and Training 10,001 23,800 13,953 8,573 22,526 23,800 5.66% 4241 Office Supplies 15,173 18,500 8,003 6,370 14,373 21,500 49.59% 4242 Postage 29,623 48,900 18,243 13,961 32,204 48,900 51.84% 4243 Copy Supplies 3,862 10,800 2,800 4,770 7,570 12,800 69.09% 4247 Record Retention 7,814 8,800 8,219 1,964 10,183 8,800 (13.58%) 4250 Equipment Repairs 28 2,400 382 1,000 1,382 2,400 73.66% 4251 Gas, Oil, Grease 1,007 2,500 414 925 1,339 2,500 86.71% 4260 Building Repairs & Maintenance - 1,000 451 300 751 1,000 33.16% 4280 Telephone 4,472 7,800 2,588 2,473 5,061 7,800 54.12% 4313 Maintenance Contract 3,860 10,400 3,935 (75) 3,860 10,400 169.43% 4327 Professional Services 10,494 16,800 16,859 (361) 16,498 19,800 20.01% 4353 Parking Fees 11,360 9,600 10,634 3,503 14,137 11,600 (17.95%) 4357 Mobile Voter Registration - 1,500 - 988 988 1,500 51.82% 4511 Casualty Insurance 942 971 647 324 971 971 0.00% 4512 Workers Comp Insurance 4,045 4,166 2,777 1,389 4,166 4,166 0.00% 4742 Office Equipment 1,152 8,200 153 7,000 7,153 8,200 14.64%
Total Registrar of Voters 547,435 686,573 412,075 218,532 630,607 744,038 17.99%
72 - Election Cost 4172 Election Expense 98,910 150,000 1,058 106,293 107,351 125,000 16.44% 4173 Voting Precinct Improvement - 3,000 - 1,577 1,577 3,000 90.23%
Total Election Cost 98,910 153,000 1,058 107,870 108,928 128,000 17.51%
Total Elections 646,345 839,573 413,133 326,402 739,535 872,038 17.92%
180 - Statutory Appropriations 4201 Ambulance Service 4,125 7,000 2,625 2,850 5,475 7,000 27.85% 4202 Pauper Funeral - 2,000 - 1,525 1,525 2,000 31.15%
E-13 *As of October 2, 2013 GENERAL FUND Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4310 Codification of Ordinances 4,923 8,000 718 5,000 5,718 6,000 4.93% 4352 Governmental Consultants 50,937 100,000 8,200 70,005 78,205 100,000 27.87% 4530 Interest Expense - 1,500 - 500 500 1,500 200.00% 4591 Retirement Contributions 189,016 190,530 - 194,380 194,380 199,170 2.46% 4592 Sheriff's Tax Collection 568 2,000 41 644 685 1,000 45.99%
Total Statutory Appropriations 249,569 311,030 11,584 274,904 286,488 316,670 10.54%
611 - LSU Extension Service 4113 Salaries Regular Employees 60,000 60,000 45,000 15,000 60,000 60,000 0.00% 4230 Education, Travel and Training - 500 - 455 455 500 9.89% 4241 Office Supplies 2,952 1,700 1,033 658 1,691 1,700 0.53% 4243 Copy Supplies 3,766 3,800 2,079 1,401 3,480 3,800 9.20% 4250 Equipment Repairs 251 2,000 1,960 27 1,987 2,000 0.65% 4251 Gas, Oil, Grease 2,280 2,600 1,385 1,026 2,411 2,600 7.84% 4742 Office Equipment - 500 - 455 455 500 9.89%
Total LSU Extension Service 69,249 71,100 51,457 19,022 70,479 71,100 0.88%
Total Expenditures - General Fund 8,915,078 10,220,226 6,953,557 2,781,582 9,735,139 10,602,840 8.91%
Excess (Deficiency) Of Revenues Over Expenditures (160,000) (1,500,516) (4,870,923) 3,922,493 (948,430) (1,566,900) 65.21%
Other Financing Sources (Uses) 3855 Transfer From Criminal Justice 1,600,000 1,500,000 1,000,000 500,000 1,500,000 1,725,000 15.00% 4688 Transfer To Capital Outlay - - - - - (150,000) 100.00% 4697 Transfer To Economic Development ------0.00%
Total Other Financing Sources (Uses) 1,600,000 1,500,000 1,000,000 500,000 1,500,000 1,575,000 5.00%
Net Change In Fund Balance 1,440,000 (516) (3,870,923) 4,422,493 551,570 8,100 (98.53%)
Fund Balance, Beginning of Year 13,452,085 14,212,393 14,892,085 11,021,162 14,892,085 15,443,655 3.70%
Fund Balance, End of Year $ 14,892,085 14,211,877 11,021,162 15,443,655 15,443,655 15,451,755 0.05%
E-14 *As of October 2, 2013 SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes.
Public Works Fund - The Public Works Fund accounts for the proceeds of a special ad valorem tax, sales tax and other revenues dedicated for road and bridge maintenance and improvement as well as drainage and road construction.
Building Maintenance Fund – The Building Maintenance Fund accounts for the proceeds of a special ad valorem tax dedicated for maintenance and operation of the parish courthouse and other public buildings.
Detention Facilities Fund – The Detention Facilities Fund accounts for the proceeds of a special ad valorem tax dedicated to the maintenance and operation of the Caddo Correctional Center and the Juvenile Detention Center.
Parks and Recreation Fund – The Parks and Recreation Fund accounts for the proceeds of a special ad valorem tax and other revenues dedicated for maintenance and operation of the parish park system.
Solid Waste Disposal Fund – The Solid Waste Disposal Fund accounts for the proceeds of a special ad valorem tax, sales tax, and other revenues dedicated for maintenance and operation of the parish solid waste collection system.
Juvenile Justice Fund – The Juvenile Justice Fund accounts for the proceeds of a special ad valorem tax dedicated to the maintenance and operation of the parish juvenile justice system.
Health Tax Fund – The Health Tax Fund accounts for the proceeds of a special ad valorem tax dedicated to the maintenance and operation of the parish health unit and animal shelter.
Biomedical Fund – The Biomedical Fund accounts for the proceeds of a special ad valorem tax dedicated to economic development activities, primarily through the Biomedical Research Foundation. Riverboat Fund – The Riverboat Fund accounts for revenues received by the Commission from a share of gaming receipts received from riverboat casinos.
Oil and Gas Fund – The Oil and Gas Fund accounts for revenues received from lease bonuses and royalty payments resulting from the leasing of the oil and gas mineral rights on Parish property.
Criminal Justice Fund – The Criminal Justice Fund accounts for the proceeds of a special ad valorem tax dedicated for criminal justice system expenditures.
Economic Development Fund -- This fund was established to account for the proceeds from the sale of land at the old penal farm site, now known as the West Shreveport Industrial Park. The sale proceeds are dedicated to industrial inducement and industrial park acquisitions and improvements.
Law Officers Witness Fund – The Law Officers Witness Fund accounts for the proceeds of a special case charge on criminal matters. The revenues generated are dedicated to the payment of a special witness fee to law officers who are called as witnesses to testify in district court.
Reserve Trust Fund – The Reserve Trust Fund was established to provide financial resources in the event of a major interruption in budgeted revenues, a catastrophic natural disaster, an extraordinary economic development opportunity or other occasion requiring immediate emergency funding needs or cash flow loan demand.
Shreve Memorial Library Fund -- The Shreve Memorial Library Fund accounts for the proceeds of a special ad valorem tax and other revenues dedicated to the operation of the Shreve Memorial Library system. The accounting for this fund is performed by the City of Shreveport but the financial activity must be reported under the Parish of Caddo. SPECIAL REVENUE FUNDS Summary of Revenues, Expenditures, and Changes in Fund Balances
Public Building Detention Parks & Solid Juvenile Health Criminal Oil and Economic Law Off Reserve Works Maint Facilities Recreation Waste Justice Tax Biomed Riverboat Justice Gas Develop Witness Trust Library Total
Revenues Tax Revenue $ 12,723,330 4,296,370 8,332,120 1,338,720 3,051,510 3,123,190 3,157,090 2,760,340 - 5,053,850 - - - - 14,586,730 58,423,250 Licenses & Permits 240,000 - - - - - 6,000 ------246,000 Intergovernmental Revenue 1,949,500 115,800 224,000 35,000 - 826,129 85,000 74,575 - 139,500 - - - - 394,827 3,844,331 Gaming Revenue ------1,600,000 - - 450,000 - - 2,050,000 Oil and Gas ------1,300,000 - - - - 1,300,000 Charges For Services 475,800 - - 2,000 - 3,000 78,000 - - - - - 35,000 - 170,000 763,800 Fines & Forfeitures 100,000 ------150 - 87,000 187,150 Rents & Interest Earned 135,000 30,000 6,000 24,000 100,000 4,000 86,000 125 800 250 60,000 4,000 200 200,000 46,000 696,375 Other Revenues 75,000 4,000 10,000 9,500 130,000 14,600 8,000 ------65,000 316,100 Total Revenues 15,698,630 4,446,170 8,572,120 1,409,220 3,281,510 3,970,919 3,420,090 2,835,040 1,600,800 5,193,600 1,360,000 454,000 35,350 200,000 15,349,557 67,827,006
Expenditures By Function General Government Allocations-Other Entities - - - 30,000 - - - - 1,275,910 ------1,305,910 Administration ------129,091 - 40,326 - - 11,737 - 181,154 Fleet Services 486,025 ------486,025 Criminal Justice Criminal Administration ------315,526 - - 34,202 - - 349,728 CCC -Facs & Maintenance - - 3,284,617 ------3,284,617 CCC -Statutory Charges - - 5,065,000 ------5,065,000 Juvenile Court - - - - - 612,715 ------612,715 Juv Services - Probation - - - - - 3,189,562 ------3,189,562 Juv Services - Detention - - - - - 2,565,082 ------2,565,082 Health & Welfare Shreveport Regional Lab ------88,150 ------88,150 Highland Health Unit ------636,619 ------636,619 Vivian Health Unit ------53,255 ------53,255 David Raines Comm Ctr ------31,800 ------31,800 Animal Services ------2,085,328 ------2,085,328 Mosquito Control ------505,097 ------505,097 Building Facilities Courthouse - 3,596,884 ------3,596,884 Bickham Building - 146,292 ------146,292 Government Plaza - 199,058 ------199,058 Juvenile Justice Buildings - - - - - 505,346 ------505,346 Veterans Affairs - 29,000 ------29,000 Highways & Streets Road Administration 1,736,528 ------1,736,528 Road Maintenance 6,091,981 ------6,091,981 Sanitation - - - - 2,879,172 ------2,879,172 Culture & Recreation - - - 1,211,852 ------18,449,570 19,661,422 Economic Development ------2,908,710 - - - 1,355,798 - - - 4,264,508 Debt Service - - 195,050 - - - - - 195,050 - - - - - 648,600 1,038,700 Total Expenditures 8,314,534 3,971,234 8,544,667 1,241,852 2,879,172 6,872,705 3,400,249 2,908,710 1,600,051 315,526 40,326 1,355,798 34,202 11,737 19,098,170 60,588,933
Excess (Deficiency) 7,384,096 474,936 27,453 167,368 402,338 (2,901,786) 19,841 (73,670) 749 4,878,074 1,319,674 (901,798) 1,148 188,263 (3,748,613) 7,238,073
Other Financing Sources (Uses) Transfers In - - 150,000 - - 3,100,000 - - 200,000 - - - - - 3,766,400 7,216,400 Transfers Out (7,520,000) (300,000) - (100,000) (255,000) - - - (400,000) (4,975,000) (2,350,000) - - - - (15,900,000) Total Other Fin Sources (Uses) (7,520,000) (300,000) 150,000 (100,000) (255,000) 3,100,000 - - (200,000) (4,975,000) (2,350,000) - - - 3,766,400 (8,683,600)
Net Change In Fund Balances (135,904) 174,936 177,453 67,368 147,338 198,214 19,841 (73,670) (199,251) (96,926) (1,030,326) (901,798) 1,148 188,263 17,787 (1,445,527)
Beginning Fund Balance 17,712,249 7,379,015 7,219,873 2,930,889 19,989,722 2,978,618 4,170,022 657,985 387,462 1,839,749 11,467,150 1,352,328 24,134 37,169,305 15,854,765 131,133,266
Ending Fund Balance $ 17,576,345 7,553,951 7,397,326 2,998,257 20,137,060 3,176,832 4,189,863 584,315 188,211 1,742,823 10,436,824 450,530 25,282 37,357,568 15,872,552 129,687,739 E-15 SPECIAL REVENUE FUNDS - EXPENDITURES BY FUNCTION
General Government, Economic Debt Service, 2% 3% Development, 7%
Criminal Justice, 25% Sanitation, 5%
Health & Welfare, 6%
Culture & Recreation, 32% Building Facilities, 7% Highways & Streets, 13%
25% of the expenditures in the Special Revenue Funds relate to criminal justice. Criminal justice costs are those costs for CCC, Juvenile Court, and the Department of Juvenile Services. Culture and recreation primarily represent expenses of the Shreve Memorial Libary which are reported in the Caddo Parish financial statements and annual budget but are under the management of the Shreve Memorial Library Board.
E-16 SPECIAL REVENUE FUNDS
Budget By Category
2012 2013 2014 Actual Budget Estimated Adopted
Revenues Tax Revenue $ 58,742,387 56,696,780 57,524,813 58,423,250 Licenses & Permits 413,975 246,000 251,210 246,000 Intergovernmental Revenue 4,434,205 4,113,968 3,960,198 3,844,331 Gaming Revenue 2,257,948 2,125,000 2,184,433 2,050,000 Oil and Gas Revenue 1,459,862 1,300,000 1,284,782 1,300,000 Charges For Services 446,953 745,300 752,799 763,800 Fines & Forfeitures 168,786 238,150 184,544 187,150 Rents & Interest Earned 784,097 1,009,650 761,592 696,375 Other Revenues 395,571 300,500 439,577 316,100
Total Revenues 69,103,784 66,775,348 67,343,948 67,827,006
Expenditures Salaries & Benefits 23,807,915 25,204,060 24,740,585 26,464,443 Materials & Supplies 3,608,140 3,816,574 3,614,380 3,854,350 Education, Training & Travel 227,942 285,651 263,099 320,000 Utilities 2,786,516 3,383,410 3,117,968 3,320,400 Repairs & Maintenance 2,475,595 2,787,200 2,747,124 3,273,300 Prison Operations 4,473,533 5,157,600 4,842,274 5,289,600 Contract Services 6,245,303 7,090,916 6,738,839 7,537,414 Statutory Charges 131,159 144,875 139,130 144,475 Internal Charges 2,084,156 1,866,333 1,876,919 1,935,312 Capital Outlay 1,070,065 13,405,588 10,009,990 4,154,050 Allocations To Other Entities 2,046,006 3,372,060 2,922,944 2,699,910 Debt Service 1,540,678 1,026,588 1,018,167 1,038,700 Other Expenses 176,877 332,000 268,933 337,700 Grant Programs 1,061,091 857,126 559,730 460,479 Reimbursements (245,010) (273,200) (283,144) (313,200) Juror & Witness Expense 88,950 68,000 65,398 72,000
Total Expenditures 51,578,915 68,524,781 62,642,336 60,588,933
Excess (Deficiency) Of Revenues Over Expenditures 17,524,869 (1,749,433) 4,701,612 7,238,073
E-17 SPECIAL REVENUE FUNDS
Budget By Category
2012 2013 2014 Actual Budget Estimated Adopted
Other Financing Sources (Uses) Transfers In 8,191,637 13,427,000 10,052,200 7,216,400 Transfer Out (23,983,483) (29,658,000) (29,658,000) (15,900,000)
Total Other Financing Sources (Uses) (15,791,846) (16,231,000) (19,605,800) (8,683,600)
Net Change In Fund Balance 1,733,023 (17,980,433) (14,904,188) (1,445,527)
Fund Balance, Beginning Of Year 144,304,431 141,845,322 146,037,454 131,133,266
Fund Balance, End Of Year $ 146,037,454 123,864,889 131,133,266 129,687,739
REVENUES BY SOURCE EXPENDITURES BY CATEGORY Fines & Rents & Other Capital Forfeitures, Interest, Revenues, Outlay, 7% Charges For Debt Service, Other 0.3% 1.0% 0.8% Services, 2% Charges, 6% 1.1% Internal Oil and Gas, Charges, 3% Salaries & 1.9% Benefits, Gaming, Contract 44% 3.0% Services, 12% Prison Operations Intergovern Contract Services mental, Internal Charges 5.7% Capital Outlay Prison Debt Service Operations, Other Charges 9% Materials & Taxes, Repairs & Utilities, 6% 86.1% Maintenance, Supplies, 6% 5%
E-18 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Public Works Fund (200) Revenues 3113 Ad Valorem Tax-Parish $ 5,707,744 6,028,110 11,026 6,162,254 6,173,280 6,717,430 8.81% 3114 Gas & Oil Sales - 225,000 135,545 88,301 223,846 225,000 0.52% 3115 Estimated Uncollectible Taxes (63,972) (226,050) - (216,070) (216,070) (235,110) 8.81% 3117 Sign Billings - 2,300 940 596 1,536 2,300 49.74% 3119 Equipment Repair Billings - 103,000 70,677 27,423 98,100 103,000 4.99% 3120 Prior Year Taxes 37,268 51,510 34,428 5,632 40,060 41,010 2.37% 3175 Sales Tax Collections 6,774,313 6,600,000 4,124,855 2,237,108 6,361,963 6,200,000 (2.55%) 3180 Culvert Fees 7,153 6,000 7,496 448 7,944 7,500 (5.59%) 3181 Subdivision Fees 22,900 18,000 7,150 8,707 15,857 18,000 13.51% 3219 Oil and Gas Permits 248,111 225,000 225,230 4,845 230,075 225,000 (2.21%) 3220 Building Permits 23,149 15,000 14,600 100 14,700 15,000 2.04% 3224 Fines 73,142 100,000 85,104 12,310 97,414 100,000 2.65% 3351 State Revenue Sharing 151,021 168,000 - 150,300 150,300 149,500 (0.53%) 3356 Parish Transportation Fund 1,429,504 1,375,000 1,100,366 316,507 1,416,873 1,400,000 (1.19%) 3357 Road Royalty 436,354 475,000 162,478 - 344,956 400,000 15.96% 3462 FEMA Grant 19,177 - - - - - 0.00% 3610 Interest Earned 145,086 250,000 59,227 84,230 143,457 135,000 (5.90%) 3692 Adjudicated Property Fees 132,507 100,000 117,690 13,057 130,747 120,000 (8.22%) 3695 Miscellaneous Revenue 119,249 75,000 68,717 - 68,717 75,000 9.14%
Total Revenues - Public Works Fund 15,262,706 15,590,870 6,225,529 8,895,748 15,303,755 15,698,630 2.58%
Expenditures 411 - Road Administration 4113 Salaries Regular Employees 750,672 775,798 544,228 201,400 745,628 755,766 1.36% 4114 Salaries-Special 7,461 5,000 - - - - 0.00% 4131 Parochial Retirement 99,070 109,568 80,740 31,045 111,785 100,275 (10.30%) 4132 Group Health Insurance 92,090 96,391 73,977 22,699 96,676 103,443 7.00% 4133 Retired Employees Grp Insurance 21,413 22,484 14,989 7,495 22,484 24,058 7.00% 4135 Medicare Insurance 10,192 11,249 7,858 3,015 10,873 10,959 0.79% 4136 Caddo Parish Employee Retirement 18,473 20,378 15,655 4,737 20,392 20,648 1.26% 4138 Unemployment Claims - 3,000 - 2,055 2,055 3,000 45.99% 4210 Books and Subscriptions 291 1,500 954 305 1,259 1,500 19.14% 4211 Dues-Governmental Organizations 4,013 2,500 575 1,123 1,698 2,400 41.34% 4221 Printed Office Forms 826 1,600 536 363 899 1,500 66.85%
E-19 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4222 Printing of Maps 175 1,000 - 395 395 1,000 153.16% 4230 Education, Training and Travel 18,212 32,000 17,262 4,586 21,848 30,000 37.31% 4241 Office Supplies 23,757 18,000 7,141 9,846 16,987 18,000 5.96% 4243 Copy Supplies 4,802 6,000 1,979 2,826 4,805 6,000 24.87% 4250 Equipment Repairs 3,626 7,000 4,147 1,944 6,091 7,000 14.92% 4251 Gas, Oil, Grease 12,003 15,000 7,514 4,489 12,003 15,000 24.97% 4280 Telephone 14,416 15,000 8,777 6,190 14,967 15,000 0.22% 4311 Employee Physicals 56 500 368 89 457 500 9.41% 4313 Maintenance Contract 11,373 12,000 6,050 5,323 11,373 12,000 5.51% 4321 Legal and Auditing 6,219 6,425 6,194 231 6,425 6,548 1.91% 4324 Information Systems Allocation 41,650 43,316 28,877 14,439 43,316 45,482 5.00% 4327 Professional Services 157,953 150,000 166,066 4,150 170,216 175,000 2.81% 4329 Reimb From PW Funds (163,300) (179,300) (119,533) (59,767) (179,300) (179,300) 0.00% 4353 Parking Fees 2,736 3,000 1,834 702 2,536 3,000 18.30% 4361 General Fund Administration 174,179 181,547 121,031 60,516 181,547 194,145 6.94% 4373 Property Standards Enforcement 199,407 300,000 105,734 194,266 300,000 - (100.00%) 4387 Adjudicated Property Expenses 8,032 15,000 6,441 3,126 9,567 15,000 56.79% 4395 Grant Programs - Other 19,177 - - - - - 0.00% 4511 Casualty Insurance 105,218 108,375 72,250 36,125 108,375 108,375 0.00% 4512 Workers Comp Insurance 17,766 18,299 12,199 6,100 18,299 18,299 0.00% 4591 Retirement Contributions 176,161 166,830 - 183,730 183,730 199,930 8.82% 4592 Sheriff's Tax Collection 351 2,000 23 329 352 2,000 468.18% 4742 Office Equipment 1,791 5,000 586 2,209 2,795 5,000 78.89% 4745 Computer Equipment Purchases 6,229 15,000 - 7,567 7,567 15,000 98.23%
Total Road Administration 1,846,490 1,991,460 1,194,452 763,648 1,958,100 1,736,528 (11.32%)
431 - Fleet Services 4113 Salaries Regular Employees - 322,573 232,343 84,998 317,341 342,157 7.82% 4131 Parochial Retirement - 54,031 41,275 15,710 56,985 54,745 (3.93%) 4132 Group Health Insurance - 86,486 45,820 17,566 63,386 95,135 50.09% 4133 Retired Employees Grp Insurance - 12,220 8,147 4,073 12,220 13,075 7.00% 4135 Medicare Insurance - 4,677 3,239 1,225 4,464 4,961 11.13% 4230 Education, Travel and Training - 6,000 1,735 1,667 3,402 6,000 76.37% 4241 Office Supplies - 1,500 223 183 406 1,500 269.46% 4243 Copy Supplies - 1,500 439 447 886 1,500 69.30% 4250 Equipment Repairs - 300,000 256,091 104,524 360,615 375,000 3.99%
E-20 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4251 Gas, Oil, Grease - 800,000 677,339 166,234 843,573 875,000 3.73% 4260 Building Repairs & Maintenance - 30,000 11,970 7,935 19,905 30,000 50.72% 4265 Uniforms - 3,500 418 2,000 2,418 3,500 44.75% 4270 Services and Supplies Charged to Others - (945,000) (846,346) (110,678) (957,024) (1,095,000) 14.42% 4271 Natural Gas - 8,000 4,866 3,030 7,896 8,000 1.32% 4272 Electricity - 25,000 19,021 2,876 21,897 25,000 14.17% 4273 Water - 2,000 1,125 420 1,545 2,000 29.45% 4280 Telephone - 2,500 1,418 514 1,932 2,500 29.40% 4290 Safety Apparel - 500 - 425 425 500 17.65% 4311 Employee Physicals - 250 - 122 122 250 104.92% 4313 Maintenance Contract - 1,000 160 802 962 1,000 3.95% 4321 Legal and Auditing - 1,000 871 129 1,000 1,000 0.00% 4324 Information Systems Allocation - 7,644 5,096 2,548 7,644 8,026 5.00% 4325 Computer System - 2,500 370 2,000 2,370 2,500 5.49% 4361 General Fund Administration - 49,962 33,308 16,654 49,962 53,098 6.28% 4365 Fleet Service Allocation - (384,000) (57,333) (326,667) (384,000) (384,000) 0.00% 4388 Building Management - 1,684 1,123 561 1,684 1,771 5.17% 4421 Sign Materials - 35,000 (88,103) 110,254 22,151 35,000 58.01% 4422 Small Tools - 2,500 762 999 1,761 2,500 41.96% 4511 Casualty Insurance - 9,301 6,201 3,100 9,301 9,301 0.00% 4512 Workers Comp Insurance - 10,006 6,671 3,335 10,006 10,006 0.00% 4530 Interest Expense - - 207 51 258 - (100.00%)
Total Fleet Services - 452,334 368,456 117,037 485,493 486,025 100.00%
441 - Road Maintenance 30 - Drainage 4248 Equipment Rental - 10,000 - 6,088 6,088 10,000 64.26% 4276 Emergency Coordination 9,000 9,000 6,000 3,000 9,000 9,000 0.00% 4319 Spraying of Right of Way 462,000 475,000 328,013 143,222 471,235 475,000 0.80% 4321 Legal and Auditing 4,091 4,107 4,074 - 4,107 4,186 1.92% 4323 Engineering Fees - 6,000 - 4,087 4,087 6,000 46.81% 4330 Public Works Administration 48,500 48,500 32,333 16,167 48,500 48,500 0.00% 4361 General Fund Administration 28,960 30,426 20,284 10,142 30,426 32,200 5.83% 4424 Flood Preparedness 14,180 25,000 17,921 6,446 24,367 25,000 2.60% 4511 Casualty Insurance 62,817 64,701 43,134 21,567 64,701 64,701 0.00% 4592 Sheriff's Tax Collection 143 500 9 369 378 500 32.28%
E-21 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Total Drainage Improvements 629,691 673,234 451,768 211,088 662,889 675,087 1.84%
31 - Road Capital Improvements 4321 Legal and Auditing 3,975 4,226 3,960 - 4,226 4,307 1.92% 4323 Engineering Fees - 6,000 - - 3,085 5,000 62.07% 4330 Public Works Administration 70,800 70,800 47,200 23,600 70,800 70,800 0.00% 4361 General Fund Administration 28,960 30,426 20,284 10,142 30,426 32,200 5.83% 4375 Tax Collection Charges 73,324 100,000 38,097 29,049 67,146 85,000 26.59% 4415 Bridge Materials and Supplies 5,049 20,000 2,985 - 7,894 20,000 153.36% 4711 Right Of Way 400 2,500 200 76 276 2,500 805.80%
Total Road Capital Improvements 182,508 233,952 112,726 62,867 183,853 219,807 19.56%
51 - North Camp 4113 Salaries Regular Employees 881,415 938,462 616,356 229,896 846,252 983,468 16.21% 4131 Parochial Retirement 134,945 167,243 109,478 42,408 151,886 157,355 3.60% 4132 Group Health Insurance 198,277 213,772 159,407 42,899 202,306 222,764 10.11% 4133 Retired Employees Grp Insurance 36,075 37,879 25,253 12,626 37,879 40,531 7.00% 4135 Medicare Insurance 10,761 14,478 7,889 5,040 12,929 14,260 10.29% 4138 Unemployment Claims 1,641 1,500 - 1,214 1,214 1,500 23.56% 4230 Education, Training and Travel 2,996 3,000 692 1,830 2,522 4,000 58.60% 4241 Office Supplies 3,490 7,000 3,338 1,422 4,760 7,000 47.06% 4243 Copy Supplies 956 2,500 337 621 958 2,500 160.96% 4248 Equipment Rental 1,163 6,000 3,850 1,839 5,689 6,000 5.47% 4250 Equipment Repairs 281,396 215,000 133,327 77,660 210,987 215,000 1.90% 4251 Gas, Oil, Grease 180,850 180,000 99,384 68,603 167,987 180,000 7.15% 4260 Building Repairs & Maintenance 5,830 7,500 4,003 1,895 5,898 7,500 27.16% 4265 Uniforms 7,832 9,000 3,411 4,521 7,932 9,000 13.46% 4271 Natural Gas 413 2,500 300 352 652 2,500 283.44% 4272 Electricity 11,451 14,000 11,114 995 12,109 14,000 15.62% 4273 Water 903 1,500 1,208 259 1,467 1,500 2.25% 4275 Street Lights 3,906 5,500 3,668 610 4,278 5,500 28.56% 4276 Emergency Coordination 5,500 5,500 3,667 1,832 5,499 5,500 0.02% 4280 Telephone 14,659 15,000 9,123 5,535 14,658 15,000 2.33% 4290 Safety Apparel 1,493 2,500 948 650 1,598 2,500 56.45% 4311 Employee Physicals 2,399 2,500 1,210 365 1,575 2,500 58.73%
E-22 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4327 Professional Services 38,849 172,500 49,632 29,268 78,900 97,500 23.57% 4412 Maintenance Gravel and Aggregate 77,503 85,000 58,376 22,854 81,230 85,000 4.64% 4413 Asphalt 17,422 19,000 13,354 5,300 18,654 19,000 1.85% 4414 Hot Mix 41,215 80,000 20,273 59,617 79,890 80,000 0.14% 4415 Bridge Materials and Supplies 4,800 5,000 (10,503) 15,503 5,000 5,000 0.00% 4416 Culverts 11,539 12,000 10,957 388 11,345 12,000 5.77% 4421 Sign Materials 70,671 80,000 50,489 21,856 72,345 80,000 10.58% 4422 Small Tools 2,769 3,000 2,250 293 2,543 3,000 17.97% 4423 Misc Materials and Supplies 11,123 15,000 3,111 10,134 13,245 15,000 13.25% 4512 Workers Comp Insurance 25,099 25,852 17,235 8,617 25,852 25,852 0.00%
Total North Camp 2,089,341 2,349,686 1,413,137 676,902 2,090,039 2,322,230 11.11%
52 - South Camp 4113 Salaries Regular Employees 1,092,490 1,019,025 755,957 272,450 1,028,407 1,176,194 14.37% 4131 Parochial Retirement 162,131 185,192 129,639 48,573 178,212 188,191 5.60% 4132 Group Health Insurance 151,651 177,410 119,522 43,199 162,721 174,112 7.00% 4133 Retired Employees Grp Insurance 36,073 37,877 25,251 12,626 37,877 40,528 7.00% 4135 Medicare Insurance 15,289 16,081 11,797 4,258 16,055 17,055 6.23% 4138 Unemployment Claims - 3,500 988 - 988 2,500 153.04% 4230 Education, Training and Travel 2,745 2,750 1,312 1,346 2,658 4,000 50.49% 4241 Office Supplies 4,606 7,000 1,311 3,340 4,651 6,000 29.00% 4243 Copy Supplies 1,129 3,500 488 1,391 1,879 3,500 86.27% 4248 Equipment Rental 2,750 7,500 - 2,500 2,500 7,500 200.00% 4250 Equipment Repairs 353,513 250,000 155,867 76,589 232,456 250,000 7.55% 4251 Gas, Oil, Grease 183,148 185,000 115,247 64,632 179,879 185,000 2.85% 4260 Building Repairs & Maintenance 18,287 20,000 9,937 6,852 16,789 20,000 19.13% 4265 Uniforms 7,700 9,000 5,773 1,983 7,756 9,000 16.04% 4271 Natural Gas 1,038 3,000 4,058 (2,491) 1,567 3,000 91.45% 4272 Electricity 18,642 21,000 17,329 1,436 18,765 21,000 11.91% 4273 Water 3,491 3,500 1,781 1,675 3,456 4,000 15.74% 4275 Street Lights 4,030 6,000 3,743 613 4,356 6,500 49.22% 4276 Emergency Coordination 5,500 5,500 3,667 1,833 5,500 5,500 0.00% 4280 Telephone 16,244 16,000 9,892 5,779 15,671 16,000 2.10% 4290 Safety Apparel 1,603 3,000 673 984 1,657 3,000 81.05% 4311 Employee Physicals 2,532 3,000 1,470 764 2,234 3,000 34.29% 4313 Maintenance Contract - 10,200 - 10,200 10,200 10,200 0.00%
E-23 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4320 Road Striping - 10,000 - - - 10,000 100.00% 4327 Professional Services 38,913 97,500 36,716 40,264 76,980 97,500 26.66% 4412 Maintenance Gravel and Aggregate 16,030 65,000 15,268 19,299 34,567 60,000 73.58% 4413 Asphalt 12,081 35,000 - 17,689 17,689 30,000 69.60% 4414 Hot Mix 141,582 205,000 158,123 46,866 204,989 205,000 0.01% 4415 Bridge Materials and Supplies 3,527 7,500 - 3,543 3,543 7,500 111.69% 4416 Culverts 7,052 12,000 1,438 7,360 8,798 12,000 36.39% 4421 Sign Materials 71,684 80,000 51,061 24,617 75,678 80,000 5.71% 4422 Small Tools 1,736 5,000 1,216 2,240 3,456 5,000 44.68% 4423 Misc Materials and Supplies 19,292 25,000 5,360 13,878 19,238 25,000 29.95% 4512 Workers Comp Insurance 26,838 27,643 18,429 9,214 27,643 27,643 0.00%
Total South Camp 2,423,327 2,564,678 1,663,313 745,502 2,408,815 2,715,423 12.73%
53 - Commercial Vehicle Enforcement Unit (CVEU) 4113 Salaries Regular Employees - 79,087 49,152 20,616 69,768 81,445 16.74% 4131 Parochial Retirement - 13,247 8,454 3,454 11,908 13,031 9.43% 4132 Group Health Insurance - 15,252 11,607 3,620 15,227 16,777 10.18% 4135 Medicare Insurance - 1,147 676 365 1,041 1,181 13.45% 4230 Education, Travel and Training - 7,500 490 2,966 3,456 7,500 117.01% 4241 Office Supplies - 4,000 569 1,665 2,234 4,000 79.05% 4250 Equipment Repairs - 5,000 4,627 160 4,787 5,000 4.45% 4251 Gas, Oil, Grease - 15,000 3,546 4,799 8,345 12,000 43.80% 4260 Building Repairs & Maintenance - 2,500 - 1,815 1,815 2,500 37.74% 4265 Uniforms - 2,000 1,786 201 1,987 2,000 0.65% 4280 Telephone - 3,500 704 1,276 1,980 3,500 76.77% 4311 Employee Physicals - 500 26 319 345 500 44.93% 4327 Professional Services - 10,000 2,156 1,300 3,456 10,000 189.35%
Total CVEU - 158,733 83,793 42,556 126,349 159,434 26.19%
Total Road Maintenance 5,324,867 5,980,283 3,724,737 1,738,915 5,471,945 6,091,981 11.33%
Total Expenditures - Public Works Fund 7,171,357 8,424,077 5,287,645 2,619,600 7,915,538 8,314,534 5.04%
Excess (Deficiency) Of Revenues Over Expenditures 8,091,349 7,166,793 937,884 6,276,148 7,388,217 7,384,096 (0.06%)
E-24 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay 2,788,624 - - - - - 0.00% 4688 Transfer To Capital Outlay (16,320,000) (15,978,000) (10,652,000) (5,326,000) (15,978,000) (7,520,000) (52.94%)
Total Other Financing Sources (Uses) (13,531,376) (15,978,000) (10,652,000) (5,326,000) (15,978,000) (7,520,000) (52.94%)
Net Change in Fund Balance (5,440,027) (8,811,207) (9,714,116) 950,148 (8,589,783) (135,904) (98.42%)
Fund Balance, Beginning Of Year 31,742,059 26,365,454 26,302,032 16,587,916 26,302,032 17,712,249 (32.66%)
Fund Balance, End Of Year $26,302,032 17,554,247 16,587,916 17,538,064 17,712,249 17,576,345 (0.77%)
E-25 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Building Maintenance Fund (210) Revenues 3113 Ad Valorem Tax-Parish $ 4,292,182 4,224,560 15,335 4,310,945 4,326,280 4,432,830 (2.35%) 3115 Estimated Uncollectible Taxes (66,499) (158,420) - (151,420) (151,420) (155,150) 4.62% 3120 Prior Year Taxes 17,062 23,130 15,620 2,880 18,500 18,690 25.03% 3351 State Revenue Sharing 116,191 115,000 - 116,000 116,000 115,800 (0.86%) 3610 Interest Earned 28,535 40,000 15,707 15,976 31,683 30,000 26.25% 3695 Miscellaneous Revenue 880 4,000 5,505 - 5,505 4,000 (27.34%)
Total Revenues - Building Maintenance Fund 4,388,351 4,248,270 52,167 4,294,381 4,346,548 4,446,170 2.29%
Expenditures 161 - Facilities & Maintenance 61 - Courthouse 4113 Salaries Regular Employees 1,399,629 1,368,821 996,576 365,660 1,362,236 1,409,709 3.48% 4119 Salaries Reimbursed By Others (33,867) (30,000) (21,035) (9,738) (30,773) (30,000) (2.51%) 4122 Salaries-Part Time 19,441 21,725 22,627 (2,703) 19,924 33,175 66.51% 4131 Parochial Retirement 210,912 228,942 171,634 65,052 236,686 225,553 (4.70%) 4132 Group Health Insurance 176,333 187,717 135,433 48,188 183,621 196,475 7.00% 4133 Retired Employees Grp Insurance 48,410 50,831 33,887 16,944 50,831 54,389 7.00% 4135 Medicare Insurance 21,408 19,848 17,202 5,848 23,050 22,309 (3.21%) 4138 Unemployment Claims - 3,600 - 2,075 2,075 3,600 73.49% 4210 Books and Subscriptions 1,301 2,000 354 1,414 1,768 2,000 13.12% 4221 Printed Office Forms 477 1,000 300 615 915 1,000 9.29% 4230 Education, Training and Travel 12,564 17,000 8,493 7,437 15,930 20,000 25.55% 4241 Office Supplies 6,481 4,500 2,335 1,640 3,975 4,500 13.21% 4243 Copy Supplies 4,224 5,200 2,302 2,158 4,460 5,200 16.59% 4250 Equipment Repairs 16,422 20,000 13,279 2,471 15,750 20,000 26.98% 4251 Gas, Oil, Grease 40,527 45,000 24,539 16,789 41,328 45,000 8.89% 4260 Building Repairs & Maintenance 275,027 235,000 152,730 74,688 227,418 232,000 2.01% 4261 Building Rep & Maint Chrg -Other (30,707) (40,000) (22,189) (16,706) (38,895) (40,000) 2.84% 4265 Uniforms 14,761 12,000 12,978 644 13,622 14,000 2.77% 4266 Janitorial Supplies 165,517 175,000 130,001 41,417 171,418 175,000 2.09% 4270 Janitorial Supplies Chg to Other (80,372) (80,000) (53,595) (26,522) (80,117) (80,000) (0.15%) 4271 Natural Gas 101,037 165,000 94,908 62,584 157,492 165,000 4.77% 4272 Electricity 413,282 400,000 315,104 107,004 422,108 415,000 (1.68%) 4273 Water 18,133 42,000 17,682 1,248 18,930 30,000 58.48%
E-26 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4276 Emergency Coordination 2,500 2,500 1,667 833 2,500 2,500 0.00% 4280 Telephone 27,069 30,000 15,783 11,357 27,140 30,000 10.54% 4290 Safety Apparel - 750 210 482 692 750 8.38% 4291 Lawn and Tree Maintenance 10,619 20,000 4,453 14,008 18,461 20,000 8.34% 4311 Employee Physicals 385 500 1,439 - 1,439 1,500 4.24% 4312 Pest Control 1,220 2,500 941 995 1,936 2,500 29.13% 4313 Maintenance Contract 51,295 70,000 46,973 19,559 66,532 70,000 5.21% 4316 Security 290,000 302,000 163,220 138,780 302,000 317,100 5.00% 4318 Waste Disposal Fees 1,376 6,700 1,289 1,167 2,456 5,000 103.58% 4321 Legal and Auditing 4,685 4,840 4,666 174 4,840 4,933 1.92% 4324 Information Systems Allocation 24,500 25,480 16,987 8,493 25,480 26,754 5.00% 4353 Parking Fees 19,685 22,000 16,917 4,649 21,566 24,000 11.29% 4361 General Fund Administration 124,863 130,145 86,763 43,382 130,145 139,192 6.95% 4386 Reimb for Security (8,010) (8,200) (5,340) (2,804) (8,144) (8,200) 0.69% 4388 Building Management 106,744 110,516 73,677 36,839 110,516 116,190 5.13% 4389 Reimb-Building Mgmt (406,646) (421,012) (280,675) (131,337) (412,012) (442,629) 7.43% 4511 Casualty Insurance 178,243 183,590 122,393 61,197 183,590 183,590 0.00% 4512 Workers Comp Insurance 35,305 36,364 24,243 12,121 36,364 36,364 0.00% 4530 Interest Expense - 2,500 - 1,050 1,050 2,500 138.10% 4591 Retirement Contributions 125,223 125,730 - 128,760 128,760 131,930 2.46% 4592 Sheriff's Tax Collection 367 1,000 24 552 576 1,000 73.61% 4743 Other Equipment 5,583 8,000 5,974 1,458 7,432 8,000 7.64%
Total Courthouse 3,395,946 3,511,087 2,357,149 1,119,922 3,477,071 3,596,884 3.45%
66 - Francis Bickham Bldg 4260 Building Repairs & Maintenance 32,894 30,000 16,825 11,129 27,954 35,000 25.21% 4271 Natural Gas 4,634 25,000 2,374 15,488 17,862 20,000 11.97% 4272 Electricity 52,045 62,000 41,608 17,278 58,886 62,000 5.29% 4273 Water 3,177 7,500 543 6,396 6,939 7,500 8.08% 4276 Emergency Coordination 1,553 1,500 1,000 500 1,500 1,500 0.00% 4312 Pest Control 694 1,000 411 387 798 1,000 25.31% 4313 Maintenance Contract 3,105 3,800 2,398 1,344 3,742 3,800 1.55% 4388 Building Management 14,233 14,735 9,823 4,912 14,735 15,492 5.14%
Total Francis Bickham Bldg 112,335 145,535 74,982 57,434 132,416 146,292 10.48%
E-27 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
68 - Government Plaza 4260 Building Repairs & Maintenance 20,583 28,000 19,883 6,649 26,532 28,000 5.53% 4272 Electricity 86,631 85,000 63,182 23,750 86,932 90,000 3.53% 4273 Water 2,835 4,500 1,378 3,018 4,396 4,500 2.37% 4316 Security 34,817 50,000 17,729 25,215 42,944 50,000 16.43% 4388 Building Management 24,399 25,261 16,841 8,420 25,261 26,558 5.13%
Total Government Plaza 169,265 192,761 119,013 67,052 186,065 199,058 6.98%
75 - Veterans Affairs Building 4260 Building Repairs & Maintenance - - - - - 3,000 100.00% 4272 Electricity - - - - - 10,000 100.00% 4273 Water - - - - - 1,000 100.00% 4317 Janitorial - - - - - 15,000 100.00%
Total Veterans Affairs - - - - - 29,000 100.00%
Total Expenditures - Building Maintenance Fund 3,677,546 3,849,383 2,551,144 1,244,408 3,795,552 3,971,234 4.63%
Excess (Deficiency) Of Revenues Over Expenditures 710,805 398,887 (2,498,977) 3,049,973 550,996 474,936 (13.80%)
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay ------0.00% 4688 Transfer To Capital Outlay (200,000) (300,000) (200,000) (100,000) (300,000) (300,000) 0.00%
Total Other Financing Sources (Uses) (200,000) (300,000) (200,000) (100,000) (300,000) (300,000) 100.00%
Net Change In Fund Balance 510,805 98,887 (2,698,977) 2,949,973 250,996 174,936 (30.30%)
Fund Balance, Beginning Of Year 6,617,214 6,915,430 7,128,019 4,429,042 7,128,019 7,379,015 3.52%
Fund Balance, End Of Year $ 7,128,019 7,014,317 4,429,042 7,379,015 7,379,015 7,553,951 2.37%
E-28 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Detention Facilities Fund (225) Revenues 3113 Ad Valorem Tax-Parish $ 8,314,717 8,189,140 40,197 8,346,143 8,386,340 8,592,870 2.46% 3115 Estimated Uncollectible Taxes (130,316) (307,090) - (293,520) (293,520) (300,750) 2.46% 3120 Prior Year Taxes 36,577 49,940 33,371 6,229 39,600 40,000 1.01% 3351 State Revenue Sharing 224,922 226,000 - 224,820 224,820 224,000 (0.36%) 3610 Interest Earned 7,039 1,500 11,880 (4,173) 7,707 6,000 (22.15%) 3695 Miscellaneous Revenue 8,195 25,000 3,234 4,489 7,723 10,000 29.48%
Total Revenues - Detention Facilities Fund 8,461,134 8,184,490 88,682 8,283,988 8,372,670 8,572,120 2.38%
Expenditures 133 - Finance 4810 Principal Payments 102,500 105,000 105,000 - 105,000 110,000 4.76% 4820 Interest Payments 89,075 87,000 87,000 - 87,000 84,850 (2.47%) 4830 Paying Agent Fees 200 200 200 - 200 200 0.00%
Total Finance 191,775 192,200 192,200 - 192,200 195,050 1.48%
161 - Facilities & Maintenance 67 - Caddo Correctional Center (CCC) 4113 Salaries Regular Employees 551,517 583,832 404,572 148,908 553,480 610,096 10.23% 4131 Parochial Retirement 86,335 97,792 70,275 26,510 96,785 97,615 0.86% 4132 Group Health Insurance 113,463 120,971 87,281 33,222 120,503 128,938 7.00% 4133 Retired Employees Grp Insurance 16,292 17,107 11,405 5,702 17,107 18,304 7.00% 4135 Medicare Insurance 6,622 8,542 5,129 1,943 7,072 8,846 25.08% 4138 Unemployment Claims - 2,000 - 1,035 1,035 2,000 93.24% 4210 Books and Subscriptions 43,469 45,000 28,086 16,127 44,213 45,000 1.78% 4230 Education, Training and Travel 613 4,000 519 2,752 3,271 5,000 52.86% 4241 Office Supplies 309 1,000 411 503 914 1,000 9.41% 4243 Copy Supplies 438 1,000 - 632 632 1,000 58.23% 4250 Equipment Repairs 5,559 9,000 2,657 5,270 7,927 9,000 13.54% 4251 Gas, Oil, Grease 17,173 15,000 8,564 5,556 14,120 15,000 6.23% 4260 Building Repairs & Maintenance 202,749 225,000 150,391 71,028 221,419 225,000 1.62% 4265 Uniforms 4,356 5,000 5,403 - 5,403 5,500 1.80% 4266 Janitorial Supplies 148,825 190,000 86,721 87,797 174,518 190,000 8.87% 4271 Natural Gas 117,056 260,000 89,115 52,607 141,722 160,000 12.90%
E-29 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4272 Electricity 367,371 400,000 263,136 124,278 387,414 400,000 3.25% 4273 Water 192,453 300,000 120,921 66,694 187,615 200,000 6.60% 4276 Emergency Coordination 6,000 6,000 4,000 2,000 6,000 6,000 0.00% 4280 Telephone 37,478 40,000 34,477 9,187 43,664 45,000 3.06% 4290 Safety Apparel 796 500 - 492 492 500 1.63% 4291 Lawn and Tree Maintenance 4,296 15,000 2,554 11,938 14,492 15,000 3.51% 4311 Employee Physicals 137 500 350 25 375 500 33.33% 4312 Pest Control 11,411 15,000 6,307 7,885 14,192 15,000 5.69% 4313 Maintenance Contract 102,775 180,000 75,162 30,479 105,641 195,000 84.59% 4318 Waste Disposal Fees 35,918 30,000 14,189 14,440 28,629 30,000 4.79% 4321 Legal and Auditing 6,165 6,369 6,140 - 6,140 6,491 5.72% 4324 Information Systems Allocation 12,250 12,740 8,493 4,247 12,740 13,377 5.00% 4361 General Fund Administration 123,455 129,172 86,115 43,057 129,172 137,465 6.42% 4388 Building Management 158,591 164,195 109,463 54,732 164,195 172,625 5.13% 4510 General Insurance - 2,200 - 1,258 1,258 2,200 74.88% 4511 Casualty Insurance 215,933 222,411 148,274 74,137 222,411 222,411 0.00% 4512 Workers Comp Insurance 12,436 12,809 8,539 4,270 12,809 12,809 0.00% 4530 Interest Expense 721 15,000 203 5,312 5,515 15,000 171.99% 4591 Retirement Contributions 242,739 243,730 - 249,600 249,600 255,740 2.46% 4592 Sheriff's Tax Collection 720 2,200 46 1,679 1,725 2,200 27.54% 4743 Other Equipment - 15,000 - 13,860 13,860 15,000 8.23%
Total CCC - Facilities and Maintenance 2,846,421 3,398,070 1,838,898 1,179,162 3,018,060 3,284,617 8.83%
180 - Statutory Appropriations 67 - Caddo Correctional Center (CCC) 4263 Clothing Linen Personal Supplies 223,761 290,000 140,503 140,502 281,005 290,000 3.20% 4331 Feeding and Housing-Prisoners 948,230 1,295,000 650,133 330,814 980,947 1,100,000 12.14% 4332 Transporting Prisoners 161,035 175,000 73,689 66,946 140,635 175,000 24.44% 4333 Prisoners Medical Care 2,951,930 3,175,000 1,698,463 1,535,999 3,234,462 3,500,000 8.21%
Total CCC - Statutory Appropriations 4,284,956 4,935,000 2,562,788 2,074,261 4,637,049 5,065,000 9.23%
Total Expenditures - Detention Facilities Fund 7,323,152 8,525,270 4,593,886 3,253,423 7,847,309 8,544,667 8.89%
Excess (Deficiency) Of Revenues Over Expenditures 1,137,982 (340,780) (4,505,204) 5,030,565 525,361 27,453 (94.77%)
E-30 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay 20,740 - - - - - 0.00% 3855 Transfer From Criminal Justice 900,000 575,000 383,333 191,667 575,000 150,000 (73.91%)
Total Other Financing Sources (Uses) 920,740 575,000 383,333 191,667 575,000 150,000 (73.91%)
Net Change In Fund Balance 2,058,722 234,220 (4,121,871) 5,222,232 1,100,361 177,453 (83.87%)
Fund Balance, Beginning Of Year 4,060,790 5,204,332 6,119,512 1,997,641 6,119,512 7,219,873 17.98%
Fund Balance, End Of Year $ 6,119,512 5,438,552 1,997,641 7,219,873 7,219,873 7,397,326 2.46%
E-31 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Parks & Recreation Fund (230) Revenues 3113 Ad Valorem Tax-Parish $ 1,322,042 1,316,110 19,917 1,327,883 1,347,800 1,381,000 2.46% 3115 Estimated Uncollectible Taxes (20,719) (49,350) - (47,170) (47,170) (48,340) 2.48% 3120 Prior Year Taxes 5,288 7,170 4,867 1,133 6,000 6,060 1.00% 3351 State Revenue Sharing 35,751 35,900 - 35,500 35,500 35,000 (1.41%) 3371 Camping Fees 12,835 17,000 7,314 6,508 13,822 14,000 1.29% 3610 Interest Earned 11,825 16,000 6,297 5,093 11,390 10,000 (12.20%) 3624 Pavillion Rental - 250 50 200 250 - (100.00%) 3695 Miscellaneous Revenue 7,935 6,000 3,177 2,638 5,815 6,000 3.18% 3697 Recreation Fees - - - - - 2,000 100.00% 3724 Grant Revenue - State 73,419 - - - - - 0.00% 3832 Private Donations 3,683 2,500 3,710 200 3,910 3,500 (10.49%)
Total Revenues - Parks & Recreation Fund 1,452,059 1,351,580 45,332 1,331,985 1,377,317 1,409,220 2.32%
Expenditures 150 - Allocation To Other Entities 4921 Shreveport Green 30,000 30,000 30,000 - 30,000 30,000 0.00%
Total Allocation To Other Entities 30,000 30,000 30,000 - 30,000 30,000 0.00%
511 - Parks & Recreation 4113 Salaries Regular Employees 575,425 539,675 344,576 150,022 494,598 587,741 18.83% 4114 Salaries-Special 2,500 12,000 4,110 1,250 5,360 10,000 86.57% 4122 Salaries-Part Time 85,060 84,620 50,726 20,352 71,078 57,159 (19.58%) 4131 Parochial Retirement 69,934 78,696 51,070 18,619 69,689 79,930 14.70% 4132 Group Health Insurance 68,373 75,376 53,796 20,484 74,280 79,480 7.00% 4133 Retired Employees Grp Insurance 19,084 20,038 13,359 6,679 20,038 21,441 7.00% 4135 Medicare Insurance 12,379 15,292 9,185 3,547 12,732 13,813 8.49% 4136 Caddo Parish Employee Retirement 10,614 11,700 10,049 2,950 12,999 14,108 8.53% 4138 Unemployment Claims - 260 140 120 260 260 0.00% 4211 Dues-Governmental Organizations 745 1,800 267 433 700 1,800 157.14% 4221 Printed Office Forms 63 250 230 - 230 250 8.70% 4230 Education, Training and Travel 13,371 15,000 8,539 4,961 13,500 15,000 11.11%
E-32 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4241 Office Supplies 4,800 5,000 4,408 592 5,000 5,000 0.00% 4243 Copy Supplies 956 1,750 340 310 650 1,750 169.23% 4250 Equipment Repairs 21,124 19,000 13,539 4,461 18,000 19,000 5.56% 4251 Gas, Oil, Grease 35,905 35,000 32,657 2,343 35,000 35,000 0.00% 4259 Get Hooked on Fishing 3,476 8,000 4,423 1,577 6,000 8,000 33.33% 4260 Building Repairs & Maintenance 25,672 32,000 12,492 14,508 27,000 32,000 18.52% 4265 Uniforms 246 2,500 2,647 - 2,647 2,500 (5.55%) 4267 Animal Food 5,017 5,500 3,107 1,393 4,500 5,500 22.22% 4269 Nature Day Camp 4,945 6,000 2,332 3,168 5,500 6,000 9.09% 4271 Natural Gas 1,527 3,000 1,505 195 1,700 3,000 76.47% 4272 Electricity 26,867 30,000 26,661 339 27,000 30,000 11.11% 4273 Water 4,218 4,500 2,603 1,397 4,000 4,500 12.50% 4276 Emergency Coordination 7,500 7,500 5,000 2,500 7,500 7,500 0.00% 4280 Telephone 5,185 6,000 3,645 1,355 5,000 6,000 20.00% 4290 Safety Apparel 582 1,000 104 396 500 1,000 100.00% 4292 Lawn Maint Charged to Other (20,858) (25,000) (11,815) (8,337) (20,152) (25,000) 24.06% 4311 Employee Physicals 997 1,250 546 254 800 1,250 56.25% 4313 Maintenance Contract 23,925 35,000 24,520 - 24,520 32,000 30.51% 4316 Security 612 612 408 204 612 612 0.00% 4321 Legal and Auditing 1,942 2,006 1,934 72 2,006 2,045 1.94% 4324 Information Systems Allocation 17,150 17,836 11,891 5,945 17,836 18,728 5.00% 4361 General Fund Administration 17,751 18,550 12,367 6,183 18,550 19,797 6.72% 4388 Building Management 2,847 2,947 1,965 982 2,947 3,098 5.12% 4395 Grant Programs - Other 73,419 - - - - - 0.00% 4423 Misc Materials and Supplies 5,907 9,000 4,786 3,214 8,000 9,000 12.50% 4511 Casualty Insurance 36,120 37,203 24,802 12,401 37,203 37,203 0.00% 4512 Workers Comp Insurance 14,818 15,262 10,175 5,087 15,262 15,262 0.00% 4534 Special Programs - - - - - 5,000 100.00% 4591 Retirement Contributions 39,012 39,170 - 40,110 40,110 41,100 2.47% 4592 Sheriff's Tax Collection 115 525 10 376 386 525 36.01% 4743 Other Equipment 1,935 3,500 - 2,500 2,500 3,500 40.00%
Total Parks & Recreation 1,221,260 1,179,318 743,099 332,942 1,076,041 1,211,852 12.62%
Total Expenditures - Parks & Recreation Fund 1,251,260 1,209,318 773,099 332,942 1,106,041 1,241,852 12.28%
Excess (Deficiency) Of Revenues Over Expenditures 200,799 142,262 (727,767) 999,043 271,276 167,368 (38.30%)
E-33 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Other Financing Sources (Uses) 4688 Transfer To Capital Outlay - (100,000) (66,667) (33,333) (100,000) (100,000) 0.00%
Total Other Financing Sources (Uses) - (100,000) (66,667) (33,333) (100,000) (100,000) 0.00%
Net Change In Fund Balance 200,799 42,262 (794,434) 965,710 171,276 67,368 (60.67%)
Fund Balance, Beginning Of Year 2,558,814 2,708,103 2,759,613 1,965,179 2,759,613 2,930,889 6.21%
Fund Balance, End Of Year $ 2,759,613 2,750,365 1,965,179 2,930,889 2,930,889 2,998,257 2.30%
E-34 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Solid Waste Fund (240) Revenues 3120 Prior Year Taxes 1,755 1,000 1,282 214 1,496 1,510 0.94% 3175 Sales Tax Collections 3,388,853 3,300,000 2,086,113 1,047,391 3,133,504 3,050,000 (2.66%) 3610 Interest Earned 105,919 140,000 50,399 59,343 109,742 100,000 (8.88%) 3695 Miscellaneous Revenue 141,384 125,000 90,633 44,787 135,420 130,000 (4.00%)
Total Revenues - Solid Waste Fund 3,637,911 3,566,000 2,228,427 1,151,735 3,380,162 3,281,510 (2.92%)
Expenditures 423 - Compactor System Operations 4113 Salaries Regular Employees 377,236 365,940 292,724 98,910 391,634 372,480 (4.89%) 4122 Salaries-Part Time 508,899 511,836 372,867 138,408 511,275 524,459 2.58% 4131 Parochial Retirement 55,754 61,295 45,420 17,409 62,829 59,764 (4.88%) 4132 Group Health Insurance 65,687 71,509 49,125 19,110 68,235 73,012 7.00% 4133 Retired Employees Grp Insurance 11,638 12,220 8,147 4,073 12,220 13,075 7.00% 4135 Medicare Insurance 42,342 44,462 32,172 11,557 43,729 45,522 4.10% 4138 Unemployment Claims - 3,500 - 1,198 1,198 3,500 192.15% 4230 Education, Training and Travel 255 2,000 699 955 1,654 2,000 20.92% 4241 Office Supplies 3,123 3,000 1,198 1,591 2,789 3,000 7.57% 4243 Copy Supplies 612 1,500 379 419 798 1,500 87.97% 4250 Equipment Repairs 58,484 65,000 30,339 28,459 58,798 65,000 10.55% 4251 Gas, Oil, Grease 98,505 110,000 64,391 28,124 92,515 110,000 18.90% 4260 Building Repairs & Maintenance 9,418 25,000 2,494 7,293 9,787 25,000 155.44% 4265 Uniforms 9,420 10,000 2,763 7,115 9,878 10,000 1.24% 4272 Electricity 17,576 25,000 13,258 5,531 18,789 25,000 33.06% 4273 Water 4,146 7,000 3,246 1,221 4,467 7,000 56.70% 4276 Emergency Coordination 5,000 5,000 3,333 1,667 5,000 5,000 0.00% 4280 Telephone 17,673 20,000 13,114 4,785 17,899 20,000 11.74% 4290 Safety Apparel 471 1,500 533 565 1,098 1,500 36.61% 4311 Employee Physicals 2,253 2,750 2,491 258 2,749 2,750 0.04% 4315 Warehouse Rental 19,500 36,000 24,000 12,000 36,000 36,000 0.00% 4318 Waste Disposal Fees 455,053 475,000 321,241 133,812 455,053 475,000 4.38% 4321 Legal and Auditing 3,975 4,107 3,960 147 4,107 4,186 1.92% 4324 Information Systems Allocation 17,150 17,836 11,891 5,945 17,836 18,728 5.00% 4327 Professional Services 13,234 25,000 13,197 4,492 17,689 25,000 41.33% 4330 Public Works Administration 44,000 60,000 40,000 20,000 60,000 60,000 0.00%
E-35 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4361 General Fund Administration 62,219 65,055 43,370 21,685 65,055 69,314 6.55% 4362 Contract Hauling-Compacters 180,472 250,000 122,550 83,139 205,689 250,000 21.54% 4370 Port O Let Rental 12,240 15,000 8,160 5,080 13,240 15,000 13.29% 4374 Work Release Program 64,876 60,000 33,239 13,741 46,980 60,000 27.71% 4375 Tax Collection Charges 42,529 65,000 43,075 21,925 65,000 65,000 0.00% 4421 Sign Materials 1,487 5,000 1,686 1,559 3,245 5,000 54.08% 4511 Casualty Insurance 36,120 37,203 24,802 12,401 37,203 37,203 0.00% 4512 Workers Comp Insurance 28,841 29,707 19,805 9,902 29,707 29,707 0.00% 4712 Site Lease 2,100 2,200 2,400 300 2,700 2,100 (22.22%) 4743 Other Equipment 1,859 2,500 1,099 158 1,257 2,500 98.89%
Total Expenditures - Solid Waste Fund 2,274,147 2,498,120 1,653,168 724,934 2,378,102 2,524,300 6.15%
424 - Code Enforcement 4113 Salaries Regular Employees - - - - - 30,457 100.00% 4131 Parochial Retirement - - - - - 4,873 100.00% 4135 Medicare Insurance - - - - - 442 100.00% 4230 Education, Training and Travel - - - - - 3,500 100.00% 4251 Gas, Oil, Grease - - - - - 15,600 100.00% 4133 Property Standards Enforcement - - - - - 300,000 100.00%
Total Expenditures - Code Enforcement - - - - - 354,872 100.00%
Total Expenditures - Solid Waste Fund 2,274,147 2,498,120 1,653,168 724,934 2,378,102 2,879,172 21.07%
Excess (Deficiency) Of Revenues Over Expenditures 1,363,764 1,067,880 575,259 426,801 1,002,060 402,338 (59.85%)
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay 8,140 - - - - - 0.00% 4688 Transfer To Capital Outlay (190,000) (348,000) (232,000) (116,000) (348,000) (255,000) (26.72%)
Total Other Financing Sources (Uses) (181,860) (348,000) (232,000) (116,000) (348,000) (255,000) (26.72%)
Net Change In Fund Balance 1,181,904 719,880 343,259 310,801 654,060 147,338 (77.47%)
Fund Balance, Beginning Of Year 18,153,758 19,453,493 19,335,662 19,678,921 19,335,662 19,989,722 3.38%
Fund Balance, End Of Year $19,335,662 20,173,373 19,678,921 19,989,722 19,989,722 20,137,060 0.74%
E-36 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Juvenile Justice Fund (260) Revenues 3113 Ad Valorem Tax-Parish $ 3,120,106 3,070,930 11,127 3,133,753 3,144,880 3,222,330 2.46% 3115 Estimated Uncollectible Taxes (48,340) (115,160) - (110,070) (110,070) (112,780) 2.46% 3120 Prior Year Taxes 12,394 16,770 11,315 2,185 13,500 13,640 1.04% 3351 State Revenue Sharing 84,462 84,500 - 84,322 84,322 84,000 (0.38%) 3411 Court Costs & Fees 41 37,000 - - - - 0.00% 3423 Food & Nutrition Grant 38,189 35,000 20,800 17,798 38,598 37,000 (4.14%) 3424 State Prisoners Grant 93,510 125,000 78,605 48,770 127,375 130,000 2.06% 3610 Interest Earned 4,008 2,000 3,657 864 4,521 4,000 (11.52%) 3665 Family In Need Of Services 52,629 52,629 35,086 17,543 52,629 52,629 0.00% 3666 Juvenile Block Grant 49,567 30,857 11,759 2,847 14,606 13,500 (7.57%) 3695 Miscellaneous Revenue 13,285 12,000 7,480 3,503 10,983 12,000 9.26% 3723 Federal Grants - Other 594,490 456,176 306,225 201,530 507,755 465,000 (8.42%) 3724 Grant Revenue - State 289,461 235,063 31,725 118,067 149,792 44,000 (70.63%) 3725 Grant Revenue - Other 21,800 - - - - - 0.00% 3727 Juvenile Service Fees 2,579 4,000 2,005 905 2,910 3,000 3.09% 3832 Private Donations 2,781 5,000 975 1,600 2,575 2,600 0.97%
Total Revenues - Juvenile Justice Fund 4,330,962 4,051,765 520,759 3,523,617 4,044,376 3,970,919 (1.82%)
Expenditures 121 - Juvenile Court 4113 Salaries Regular Employees 500,719 529,097 384,375 140,162 524,537 551,883 5.21% 4131 Parochial Retirement 70,756 88,624 65,247 22,613 87,860 88,301 0.50% 4132 Group Health Insurance 78,060 80,767 63,834 18,966 82,800 88,353 6.71% 4133 Retired Employees Grp Insurance 2,979 3,128 2,085 1,043 3,128 3,347 7.00% 4135 Medicare Insurance 8,435 10,806 5,843 3,763 9,606 10,886 13.33% 4138 Unemployment Claims - 3,000 - 1,085 1,085 2,000 84.33% 4210 Books and Subscriptions 28,937 20,000 25,387 7,394 32,781 33,000 0.67% 4211 Dues-Governmental Organizations 1,170 2,800 1,485 380 1,865 2,000 7.24% 4221 Printed Office Forms 635 500 33 448 481 500 3.95% 4230 Education, Training and Travel 7,269 7,500 1,426 4,637 6,063 7,500 23.70% 4241 Office Supplies 2,460 3,000 4,973 2,071 7,044 6,000 (14.82%) 4242 Postage 274 1,000 127 200 327 500 52.91% 4243 Copy Supplies 3,835 1,500 760 240 1,000 1,000 0.00% 4327 Professional Services 3,765 6,000 10,758 2,000 12,758 10,000 (21.62%)
E-37 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4328 Mental Evaluations 1,045 4,000 1,740 532 2,272 3,000 32.04% 4348 Transcriptions 266 4,000 2,589 1,000 3,589 4,000 11.45% 4350 Court Bailiffs 19,313 23,000 11,730 8,126 19,856 21,000 5.76% 4351 Deputy Clerks of Court 14,800 16,800 9,025 4,175 13,200 15,000 13.64% 4512 Workers Comp Insurance 14,024 14,445 9,630 4,815 14,445 14,445 0.00% 4545 Reimb From Juvenile Court (237,000) (215,000) - (225,000) (225,000) (250,000) 11.11%
Total Juvenile Court 521,742 604,967 601,047 (1,350) 599,697 612,715 2.17%
122 - Juvenile Services 22 - Probation Operations 4113 Salaries Regular Employees 1,643,054 1,620,471 1,136,309 409,770 1,546,079 1,621,643 4.89% 4119 Salaries Reimbursed By Others (714,214) (320,000) (240,029) (39,397) (279,426) (209,000) (25.20%) 4131 Parochial Retirement 257,732 271,429 201,061 57,907 258,968 259,463 0.19% 4132 Group Health Insurance 191,433 206,005 161,552 48,461 210,013 224,714 7.00% 4133 Retired Employees Grp Insurance 73,546 77,223 51,482 25,741 77,223 82,629 7.00% 4135 Medicare Insurance 21,235 23,497 15,422 6,996 22,418 23,514 4.89% 4138 Unemployment Claims 2,950 3,000 - 2,780 2,780 3,000 7.91% 4210 Books and Subscriptions 1,155 2,000 - 1,568 1,568 2,000 27.55% 4211 Dues-Governmental Organizations 1,543 2,000 1,610 - 1,610 2,000 24.22% 4221 Printed Office Forms 122 1,000 - 866 866 1,000 15.47% 4230 Education, Training and Travel 30,152 34,000 17,219 15,609 32,828 34,000 3.57% 4241 Office Supplies 10,409 13,000 8,697 3,875 12,572 13,000 3.40% 4242 Postage 9,099 15,000 8,785 4,393 13,178 15,000 13.83% 4243 Copy Supplies 14,103 15,000 9,545 3,824 13,369 15,000 12.20% 4250 Equipment Repairs 17,373 20,000 14,623 7,312 21,935 22,000 0.30% 4251 Gas, Oil, Grease 30,356 30,000 20,181 10,091 30,272 30,000 (0.90%) 4265 Uniforms 2,491 3,000 129 2,000 2,129 3,000 40.91% 4276 Emergency Coordination 1,500 1,500 1,000 500 1,500 1,500 0.00% 4280 Telephone 54,748 49,000 39,652 11,845 51,497 49,000 (4.85%) 4311 Employee Physicals 1,102 2,400 1,105 455 1,560 2,400 53.85% 4316 Security 121,326 136,000 90,652 46,313 136,965 143,000 4.41% 4321 Legal and Auditing 4,722 4,878 4,703 - 4,703 4,972 5.72% 4324 Information Systems Allocation 24,500 25,480 16,987 8,493 25,480 26,754 5.00% 4327 Professional Services 65,558 65,000 42,391 17,396 59,787 65,000 8.72% 4361 General Fund Administration 59,976 62,583 41,722 20,861 62,583 66,835 6.79% 4395 Juvenile Grant Programs - Other 756,963 691,239 174,576 151,280 325,856 249,000 (23.59%)
E-38 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4511 Casualty Insurance 47,662 49,092 32,728 16,364 49,092 49,092 0.00% 4512 Workers Comp Insurance 42,298 43,567 29,045 14,522 43,567 43,567 0.00% 4529 Family in Need-Services 52,629 52,629 35,086 17,543 52,629 52,629 0.00% 4530 Interest Expense 1,228 3,000 159 1,317 1,476 2,000 35.50% 4534 Special Programs 22,747 135,000 102,147 18,228 120,375 135,000 12.15% 4554 Reimb-Title IV-E Funds 18,791 15,162 7,900 7,899 15,799 24,000 51.91% 4559 Juvenile Block Grant 64,524 38,096 18,258 - 18,258 14,850 (18.67%) 4571 Outside Agency Distributions 14,465 15,000 9,009 1,000 10,009 15,000 49.87% 4591 Retirement Contributions 91,027 91,400 - 93,600 93,600 95,900 2.46% 4592 Sheriff's Tax Collection 267 1,100 19 957 976 1,100 12.70% 4742 Office Equipment 5,670 5,000 1,478 1,996 3,474 5,000 43.93%
Total Probation Operations 3,044,242 3,503,751 2,055,203 992,365 3,047,568 3,189,562 4.66%
32 - Juvenile Detention 4113 Salaries Regular Employees 1,476,611 1,365,383 1,000,623 352,856 1,353,479 1,468,377 8.49% 4122 Salaries-Part Time 7,875 - - - - - 0.00% 4131 Parochial Retirement 210,372 231,633 173,133 53,575 226,708 234,979 3.65% 4132 Group Health Insurance 172,155 191,282 139,485 39,973 179,458 204,672 14.05% 4133 Retired Employees Grp Insurance 42,358 44,476 29,651 14,825 44,476 47,589 7.00% 4135 Medicare Insurance 20,477 20,052 13,038 3,543 16,581 21,292 28.41% 4138 Unemployment Claims - 3,500 - 3,182 3,182 3,500 9.99% 4211 Dues-Governmental Organizations 996 1,500 205 1,102 1,307 1,500 14.77% 4230 Education, Training and Travel 26,692 25,000 23,456 5,143 28,599 35,000 22.38% 4241 Office Supplies 10,957 4,500 2,297 909 3,206 4,500 40.36% 4243 Copy Supplies 1,962 7,500 675 3,235 3,910 7,500 91.82% 4250 Equipment Repairs 3,526 3,500 2,475 1,237 3,712 4,000 7.76% 4251 Gas, Oil, Grease 3,560 6,500 2,307 1,154 3,461 5,500 58.91% 4262 Food 137,075 148,600 113,463 33,319 146,782 148,600 1.24% 4263 Clothing Linen Personal Supplies 11,658 12,000 7,451 3,209 10,660 12,000 12.57% 4265 Uniforms 7,514 7,000 2,618 3,309 5,927 7,000 18.10% 4311 Employee Physicals 2,169 3,200 4,271 528 4,799 3,200 (33.32%) 4321 Legal and Auditing 2,140 2,211 2,132 79 2,211 2,254 1.94% 4324 Information Systems Allocation 12,250 12,740 8,493 4,247 12,740 13,377 5.00% 4327 Professional Services 9,585 30,000 8,100 396 8,496 10,000 17.70% 4333 Prisoners Medical Care 39,844 62,000 32,581 15,202 47,783 64,000 33.94% 4361 General Fund Administration 66,728 69,825 46,550 23,275 69,825 74,341 6.47%
E-39 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4388 Building Management 20,332 21,051 14,034 7,017 21,051 22,131 5.13% 4395 Grant Programs - Other 75,588 60,000 111,007 36,181 147,188 60,000 (59.24%) 4511 Casualty Insurance 6,753 6,955 4,637 2,318 6,955 6,955 0.00% 4512 Workers Comp Insurance 31,374 32,315 21,543 10,772 32,315 32,315 0.00% 4534 Special Programs 4,904 10,000 3,789 1,895 5,684 10,000 75.93% 4742 Office Equipment 2,363 2,000 1,514 757 2,271 2,000 (11.93%) 4743 Other Equipment 3,798 3,500 897 1,449 2,346 3,500 49.19% 4953 Johnny Grey Jones Youth 46,017 60,000 29,250 11,625 40,875 55,000 34.56%
Total Juvenile Detention 2,457,633 2,448,223 1,799,675 636,312 2,435,987 2,565,082 5.30%
Total Juvenile Services 5,501,875 5,951,974 3,854,878 1,628,677 5,483,555 5,754,644 4.94%
161 - Facility & Maintenance 62 - Juvenile Justice Bldgs 4113 Salaries Regular Employees 67,643 67,170 53,588 17,724 71,312 72,945 2.29% 4131 Parochial Retirement 10,585 11,251 9,424 2,521 11,945 11,671 (2.29%) 4132 Group Health Insurance 9,946 10,972 8,042 2,415 10,457 11,740 12.27% 4133 Retired Employees Grp Insurance 5,121 5,377 3,585 1,792 5,377 5,753 6.99% 4135 Medicare Insurance 904 974 760 274 1,034 1,058 2.32% 4138 Unemployment Claims - 70 - 65 65 70 7.69% 4250 Equipment Repairs 707 2,000 387 1,483 1,870 2,000 6.95% 4251 Gas, Oil, Grease 1,894 2,500 1,463 870 2,333 2,500 7.16% 4260 Building Repairs & Maintenance 82,093 75,000 71,003 5,847 76,850 85,000 10.61% 4265 Uniforms 330 1,500 814 608 1,422 1,500 5.49% 4271 Natural Gas 34,291 60,000 15,821 25,692 41,513 50,000 20.44% 4272 Electricity 143,812 155,000 109,479 45,113 154,592 160,000 3.50% 4273 Water 9,271 10,000 8,388 3,859 12,247 15,000 22.48% 4291 Lawn and Tree Maintenance 6,844 8,000 1,365 5,871 7,236 8,000 10.56% 4311 Employee Physicals - 350 - 288 288 350 21.53% 4312 Pest Control 2,355 2,000 1,096 729 1,825 2,000 9.59% 4313 Maintenance Contract 35,929 40,000 25,141 12,349 37,490 40,000 6.70% 4317 Janitorial Service 6,974 7,800 4,950 2,192 7,142 7,800 9.21% 4318 Waste Disposal Fees 3,889 5,200 2,682 1,640 4,322 5,200 20.31% 4388 Building Management 15,249 15,788 10,525 5,263 15,788 16,599 5.14% 4511 Casualty Insurance 2,042 2,103 1,402 701 2,103 2,103 0.00% 4512 Workers Comp Insurance 1,512 1,557 1,038 519 1,557 1,557 0.00%
E-40 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4743 Other Equipment 1,969 2,500 - 1,844 1,844 2,500 35.57%
Total Facilities and Maintenance - Juvenile Justice Bldgs 443,360 487,112 330,953 139,659 470,612 505,346 7.38%
Total Expenditures - Juvenile Justice Fund 6,466,977 7,044,053 4,786,878 1,766,986 6,553,864 6,872,705 4.86%
Excess (Deficiency) Of Revenues Over Expenditures (2,136,015) (2,992,288) (4,266,119) 1,756,631 (2,509,488) (2,901,786) 15.63%
Other Financing Sources (Uses) 3855 Transfer From Criminal Justice 2,600,000 2,995,000 1,930,000 1,065,000 2,995,000 3,100,000 3.51%
Total Other Financing Sources (Uses) 2,600,000 2,995,000 1,930,000 1,065,000 2,995,000 3,100,000 3.51%
Net Change In Fund Balance 463,985 2,712 (2,336,119) 2,821,631 485,512 198,214 (59.17%)
Fund Balance, Beginning Of Year 2,029,121 2,024,756 2,493,106 156,987 2,493,106 2,978,618 19.47%
Fund Balance, End Of Year $ 2,493,106 2,027,468 156,987 2,978,618 2,978,618 3,176,832 6.65%
E-41 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Health Tax Fund (270) Revenues 3113 Ad Valorem Tax-Parish $ 3,156,216 3,103,430 15,571 3,162,579 3,178,150 3,256,420 2.46% 3115 Estimated Uncollectible Taxes (55,314) (116,380) - (111,240) (111,240) (113,970) 2.45% 3120 Prior Year Taxes 13,989 18,290 12,812 1,688 14,500 14,640 0.97% 3351 State Revenue Sharing 85,229 85,000 - 85,120 85,120 85,000 (0.14%) 3455 Vaccination Fees 5,300 5,000 4,305 1,445 5,750 6,000 4.35% 3466 Impounding & Boarding Fees 31,395 32,000 25,779 6,455 32,234 32,000 (0.73%) 3467 Animal License & Permit Fees 4,229 6,000 4,440 1,995 6,435 6,000 (6.76%) 3610 Interest Earned 13,836 21,000 8,246 7,154 15,400 14,000 (9.09%) 3621 Regional Lab Rental 71,992 72,000 41,995 30,005 72,000 72,000 0.00% 3695 Miscellaneous Revenue 6,023 11,000 1,440 4,029 5,469 6,000 9.71% 3832 Private Donations 3,122 3,000 905 1,115 2,020 2,000 (0.99%) 3833 Adoptions 54,673 55,000 30,234 9,717 39,951 40,000 0.12%
Total Revenues - Health Tax Fund 3,390,690 3,295,340 145,727 3,200,062 3,345,789 3,420,090 2.22%
Expenditures 161 - Facilities & Maintenance 11 - Shreveport Regional Lab 4113 Salaries Regular Employees 32,511 43,805 24,571 13,090 37,661 36,181 (3.93%) 4131 Parochial Retirement 5,182 7,337 4,314 1,622 5,936 5,789 (2.48%) 4132 Group Health Insurance 202 290 8,165 3,123 11,288 12,078 7.00% 4133 Retired Employees Grp Insurance 933 980 653 327 980 1,049 7.04% 4135 Medicare Insurance 476 635 321 119 440 525 19.32% 4250 Equipment Repairs - 2,500 - 1,751 1,751 2,500 42.78% 4260 Building Repairs & Maintenance 10,674 20,000 8,032 376 8,408 15,000 78.40% 4265 Uniforms 336 600 434 16 450 600 33.33% 4290 Safety Apparel - 150 - 142 142 150 5.63% 4311 Employee Physicals - 100 - 98 98 100 2.04% 4312 Pest Control 605 800 336 359 695 800 15.11% 4316 Security 420 500 280 140 420 500 19.05% 4388 Building Management 10,166 10,525 7,017 3,508 10,525 11,066 5.14% 4512 Workers Comp Insurance 983 1,012 675 337 1,012 1,012 0.00% 4743 Other Equipment - 800 - 656 656 800 21.95%
Total Shreveport Regional Lab 62,488 90,034 54,798 25,664 80,462 88,150 9.55%
E-42 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
14 - Highland Health Unit Complex 4113 Salaries Regular Employees 168,039 163,114 129,993 49,268 179,261 172,376 (3.84%) 4122 Salaries-Part Time 20,603 10,480 6,653 3,830 10,483 10,797 3.00% 4131 Parochial Retirement 26,262 27,322 22,850 6,570 29,420 27,580 (6.25%) 4132 Group Health Insurance 11,065 11,748 8,468 2,620 11,088 11,864 7.00% 4133 Retired Employees Grp Insurance 8,756 9,194 6,129 3,065 9,194 9,838 7.00% 4135 Medicare Insurance 3,959 3,166 2,542 743 3,285 3,325 1.22% 4138 Unemployment Claims - 150 - 98 98 150 53.06% 4250 Equipment Repairs 6,047 7,000 7,045 523 7,568 7,000 (7.51%) 4251 Gas, Oil, Grease 17,882 20,000 12,207 6,239 18,446 20,000 8.42% 4260 Building Repairs & Maintenance 32,277 35,000 24,013 9,969 33,982 34,000 0.05% 4265 Uniforms 1,403 2,000 1,501 397 1,898 2,000 5.37% 4271 Natural Gas 11,470 25,000 8,923 8,076 16,999 23,000 35.30% 4272 Electricity 84,041 85,000 61,202 22,766 83,968 85,000 1.23% 4273 Water 4,341 7,000 3,095 1,538 4,633 6,000 29.51% 4276 Emergency Coordination 1,500 1,500 1,000 500 1,500 1,500 0.00% 4280 Telephone 2,139 2,000 1,347 484 1,831 2,000 9.23% 4291 Lawn and Tree Maintenance 2,700 4,000 1,425 1,425 2,850 3,000 5.26% 4311 Employee Physicals - 100 - 66 66 100 51.52% 4312 Pest Control 690 1,200 501 581 1,082 1,200 10.91% 4313 Maintenance Contract 8,118 9,000 6,235 4,230 10,465 11,000 5.11% 4316 Security 1,350 1,800 900 595 1,495 1,800 20.40% 4321 Legal and Auditing 1,276 1,318 1,271 47 1,318 1,344 1.97% 4361 General Fund Administration 22,849 23,996 15,997 7,999 23,996 25,447 6.05% 4388 Building Management 29,482 30,523 20,349 10,174 30,523 32,091 5.14% 4511 Casualty Insurance 40,046 41,247 27,498 13,749 41,247 41,247 0.00% 4512 Workers Comp Insurance 4,612 4,750 3,167 1,583 4,750 4,750 0.00% 4591 Retirement Contributions 91,991 92,360 - 94,590 94,590 96,910 2.45% 4592 Sheriff's Tax Collection 272 800 19 776 795 800 0.63% 4743 Other Equipment - 500 - 496 496 500 0.81%
Total Highland Health Unit Complex 603,170 621,268 374,330 252,997 627,327 636,619 1.48%
15 - Vivian Health Unit 4113 Salaries Regular Employees 13,383 13,844 10,063 3,782 13,845 14,675 5.99% 4131 Parochial Retirement 2,096 2,319 1,782 536 2,318 2,331 0.56%
E-43 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4132 Group Health Insurance 5,037 6,022 4,834 1,462 6,296 6,736 6.99% 4133 Retired Employees Grp Insurance 933 980 653 327 980 1,049 7.04% 4135 Medicare Insurance 151 201 120 35 155 201 29.68% 4260 Building Repairs & Maintenance 6,756 6,000 1,467 4,429 5,896 6,000 1.76% 4265 Uniforms 229 350 - 323 323 350 8.36% 4272 Electricity 10,583 13,000 10,023 2,868 12,891 14,000 8.60% 4273 Water 746 1,000 584 168 752 1,000 32.98% 4280 Telephone 1,307 1,500 1,066 353 1,419 1,500 5.71% 4291 Lawn and Tree Maintenance 975 1,600 485 884 1,369 1,600 16.87% 4312 Pest Control 360 600 346 199 545 600 10.09% 4316 Security 420 450 280 140 420 450 7.14% 4388 Building Management 2,033 2,105 1,403 702 2,105 2,213 5.13% 4512 Workers Comp Insurance 340 350 233 117 350 350 0.00% 4743 Other Equipment - 200 - 194 194 200 3.09%
Total Vivian Health Unit 45,349 50,521 33,340 16,518 49,858 53,255 6.81%
69 - David Raines Comm Center 4260 Building Repairs & Maintenance 31,800 31,800 21,200 10,600 31,800 31,800 0.00%
Total David Raines Comm Center 31,800 31,800 21,200 10,600 31,800 31,800 0.00%
Total Facilities and Maintenance 742,807 793,623 483,668 305,779 789,447 809,824 2.58%
312 - Animal Services 4113 Salaries Regular Employees 995,915 1,070,434 721,189 259,346 980,535 1,119,612 14.18% 4122 Salaries-Part Time 13,686 - - - - - 0.00% 4131 Parochial Retirement 140,178 164,018 115,686 43,132 158,818 163,549 2.98% 4132 Group Health Insurance 131,233 157,345 104,420 37,334 141,754 163,080 15.04% 4133 Retired Employees Grp Insurance 32,400 34,020 22,680 11,340 34,020 36,401 7.00% 4135 Medicare Insurance 14,752 15,521 10,678 4,178 14,856 16,234 9.28% 4136 Caddo Parish Employee Retirement 13,360 15,280 11,816 3,579 15,395 15,589 1.26% 4138 Unemployment Claims 9,743 1,000 2,501 (1,626) 875 1,000 14.29% 4210 Books and Subscriptions 83 900 - 385 385 900 133.77% 4211 Dues-Governmental Organizations 218 1,600 110 945 1,055 1,600 51.66% 4221 Printed Office Forms 5,027 6,000 3,974 1,501 5,475 6,000 9.59% 4230 Education, Training and Travel 24,547 30,000 11,132 17,391 28,523 30,000 5.18%
E-44 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
4241 Office Supplies 3,485 5,000 2,665 2,010 4,675 5,000 6.95% 4242 Postage 189 750 76 202 278 750 169.78% 4243 Copy Supplies 2,386 3,500 1,442 1,791 3,233 3,500 8.26% 4250 Equipment Repairs 40,873 35,000 29,555 14,778 44,333 42,000 (5.26%) 4251 Gas, Oil, Grease 74,810 50,000 48,200 24,101 72,301 70,000 (3.18%) 4260 Building Repairs & Maintenance 20,012 25,000 13,019 6,816 19,835 23,000 15.96% 4265 Uniforms 9,754 11,000 5,487 5,055 10,542 11,000 4.34% 4267 Animal Food 6,288 9,000 4,251 4,515 8,766 9,000 2.67% 4268 Chemicals and Poison 31,365 36,000 22,853 9,713 32,566 35,000 7.47% 4271 Natural Gas 5,113 8,000 4,525 1,964 6,489 8,000 23.29% 4272 Electricity 24,867 25,000 21,083 3,831 24,914 26,000 4.36% 4273 Water 4,180 6,000 3,941 1,636 5,577 6,000 7.58% 4276 Emergency Coordination 3,600 3,600 2,400 1,200 3,600 3,600 0.00% 4280 Telephone 22,872 22,000 18,571 3,924 22,495 23,000 2.24% 4290 Safety Apparel 536 1,200 694 93 787 1,200 52.48% 4291 Lawn and Tree Maintenance 1,050 2,500 930 1,396 2,326 2,500 7.48% 4311 Employee Physicals 976 1,300 1,242 146 1,388 1,300 (6.34%) 4313 Maintenance Contract 1,925 2,500 1,300 686 1,986 2,500 25.88% 4316 Security 840 850 560 290 850 850 0.00% 4317 Janitorial Service 3,860 4,000 2,751 1,164 3,915 4,000 2.17% 4318 Waste Disposal Fees 1,445 4,000 1,019 2,033 3,052 4,000 31.06% 4321 Legal and Auditing 638 659 635 24 659 671 1.82% 4324 Information Systems Allocation 12,250 12,740 8,493 4,247 12,740 13,377 5.00% 4326 Spaying/Neutering 33,201 45,000 19,460 17,392 36,852 35,000 (5.03%) 4327 Professional Services 45,054 54,000 35,568 13,100 48,668 50,000 2.74% 4361 General Fund Administration 42,488 44,463 29,642 14,821 44,463 47,368 6.53% 4388 Building Management 7,116 7,368 4,912 2,456 7,368 7,746 5.13% 4423 Misc Materials and Supplies 26,707 28,000 11,965 13,643 25,608 27,000 5.44% 4511 Casualty Insurance 25,126 25,880 17,253 8,627 25,880 25,880 0.00% 4512 Workers Comp Insurance 26,914 27,721 18,481 9,240 27,721 27,721 0.00% 4530 Interest Expense - 400 - 249 249 400 60.64% 4742 Office Equipment 8,437 9,000 2,984 5,852 8,836 9,000 1.86% 4743 Other Equipment 4,082 5,000 4,184 731 4,915 5,000 1.73%
Total Animal Services 1,873,583 2,012,549 1,344,327 555,231 1,899,558 2,085,328 9.78%
E-45 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
313 - Mosquito Control 4113 Salaries Regular Employees 158,052 160,423 116,549 42,727 159,276 170,188 6.85% 4122 Salaries-Part Time 33,193 51,217 21,613 9,304 30,917 37,578 21.54% 4131 Parochial Retirement 24,600 26,871 20,646 7,860 28,506 27,230 (4.48%) 4132 Group Health Insurance 10,556 11,552 18,034 5,496 23,530 25,177 7.00% 4133 Retired Employees Grp Insurance 8,100 8,505 5,670 2,835 8,505 9,100 7.00% 4135 Medicare Insurance 4,784 6,244 3,312 1,004 4,316 5,343 23.80% 4138 Unemployment Claims 783 1,500 282 1,043 1,325 1,500 13.21% 4210 Books and Subscriptions - 350 - 274 274 350 27.74% 4221 Printed Office Forms - 300 - 189 189 300 58.73% 4230 Education, Training and Travel 3,848 4,000 303 3,642 3,945 4,000 1.39% 4241 Office Supplies 199 600 - 456 456 600 31.58% 4242 Postage 115 100 76 27 103 100 (2.91%) 4250 Equipment Repairs 11,028 15,000 8,904 4,452 13,356 14,000 4.82% 4251 Gas, Oil, Grease 29,016 22,000 16,063 12,706 28,769 27,000 (6.15%) 4265 Uniforms 582 800 - 625 625 800 28.00% 4268 Chemicals and Poison 113,938 124,000 102,835 20,761 123,596 125,000 1.14% 4276 Emergency Coordination 900 900 600 300 900 900 0.00% 4290 Safety Apparel - 600 124 243 367 600 63.49% 4311 Employee Physicals - 250 56 108 164 250 52.44% 4321 Legal and Auditing 638 659 635 24 659 671 1.82% 4324 Information Systems Allocation 12,250 12,740 8,493 4,247 12,740 13,377 5.00% 4361 General Fund Administration 15,084 15,769 10,513 5,256 15,769 16,838 6.78% 4423 Misc Materials and Supplies 3,146 5,000 702 3,942 4,644 5,000 7.67% 4511 Casualty Insurance 6,282 6,470 4,313 2,157 6,470 6,470 0.00% 4512 Workers Comp Insurance 7,258 7,475 4,983 2,492 7,475 7,475 0.00% 4742 Office Equipment 27 250 - 238 238 250 5.04% 4743 Other Equipment 4,121 5,000 3,479 1,404 4,883 5,000 2.40%
Total Mosquito Control 448,500 488,575 348,185 133,812 481,997 505,097 4.79%
Total Expenditures - Health Tax Fund 3,064,890 3,294,747 2,176,180 994,822 3,171,002 3,400,249 7.23%
Excess (Deficiency) Of Revenues Over Expenditures 325,800 593 (2,030,453) 2,205,240 174,787 19,841 (88.65%)
E-46 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay ------0.00%
Total Other Financing Sources (Uses) ------0.00%
Net Change In Fund Balance 325,800 593 (2,030,453) 2,205,240 174,787 19,841 (88.65%)
Fund Balance, Beginning Of Year 3,669,435 3,259,983 3,995,235 1,964,782 3,995,235 4,170,022 4.37%
Fund Balance, End Of Year $ 3,995,235 $ 3,260,576 $ 1,964,782 $4,170,022 $ 4,170,022 $ 4,189,863 0.48%
E-47 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Biomedical Fund (280) Revenues 3113 Ad Valorem Tax-Parish $ 2,759,189 2,715,090 3,912 2,776,558 2,780,470 2,848,940 2.46% 3115 Estimated Uncollectible Taxes (35,968) (101,820) - (97,320) (97,320) (99,710) 2.46% 3120 Prior Year Taxes 11,256 13,870 10,288 712 11,000 11,110 1.00% 3351 State Revenue Sharing 74,851 75,000 - 74,725 74,725 74,575 (0.20%) 3610 Interest Earned 185 50 25 50 75 125 66.67%
Total Revenues - Biomedical Fund 2,809,513 2,702,190 14,225 2,754,725 2,768,950 2,835,040 2.39%
Expenditures 319 - Biomedical Research Center 4321 Legal and Auditing 2,353 2,431 2,344 87 2,431 2,478 1.93% 4361 General Fund Administration 12,319 12,924 8,616 4,308 12,924 13,692 5.94% 4530 Interest Expense 8,858 7,000 968 5,907 6,875 7,000 1.82% 4562 Reimb - Biomedical Research Ctr 2,500,000 2,600,000 1,013,272 1,586,728 2,600,000 2,800,000 7.69% 4591 Retirement Contributions 80,480 80,810 - 82,750 82,750 84,790 2.47% 4592 Sheriff's Tax Collection 239 750 16 534 550 750 36.36%
Total Expenditures - Biomedical Fund 2,604,249 2,703,915 1,025,216 1,680,314 2,705,530 2,908,710 7.51%
Excess (Deficiency) Of Revenues Over Expenditures 205,264 (1,725) (1,010,991) 1,074,411 63,420 (73,670) (216.16%)
Fund Balance, Beginning Of Year 389,301 439,241 594,565 (416,426) 594,565 657,985 10.67%
Fund Balance, End Of Year $ 594,565 437,516 (416,426) 657,985 657,985 584,315 (11.20%)
E-48 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Riverboat Fund (290) Revenues 3223 Riverboat Gaming $ 1,740,562 1,725,000 1,089,237 574,648 1,663,885 1,600,000 (3.84%) 3610 Interest Earned 805 1,500 683 167 850 800 (5.88%) 3695 Miscellaneous 3,530 - - - - - 0.00%
Total Revenues - Riverboat Fund 1,744,897 1,726,500 1,089,920 574,815 1,664,735 1,600,800 (3.84%)
Expenditures 131 - Administration 4122 Salaries-Part Time - 40,000 20,068 - 29,090 35,000 20.32% 4135 Medicare Insurance - - 2,226 - 2,225 3,000 34.83% 4321 Legal and Auditing 2,017 2,084 2,017 - 2,084 2,124 1.92% 4322 Litigation Expense - 5,000 - 1,500 1,500 3,000 100.00% 4344 Public Information - 5,000 - 2,875 2,875 4,000 39.13% 4361 General Fund Administration 19,307 20,284 13,523 6,761 20,284 21,467 5.83% 4530 Interest Expense 281 500 - 296 296 500 68.92% 4553 Truancy Program - - - - 60,000 100.00%
Total Administration 21,605 72,868 37,834 11,432 58,354 129,091 121.22%
133 - Finance, Debt Service 4810 Principal Payments 102,500 105,000 105,000 - 105,000 110,000 4.76% 4820 Interest Payments 89,075 87,000 87,000 - 87,000 84,850 (2.47%) 4830 Paying Agent Fees 200 200 200 - 200 200 0.00%
Total Finance 191,775 192,200 192,200 - 192,200 195,050 1.48%
150 - Allocation To Other Entities 4959 - NGO Appropriations A Quiet Place in the Woods 10,000 10,000 10,000 - 10,000 10,000 0.00% American Legion - Boys State 6,300 - - - - - 0.00% Aquatic & Wildlife Education Foundation 6,000 - - - - - 0.00% Arc of Caddo-Bossier - 9,560 9,560 - 9,560 9,560 0.00% Barksdale Forward 15,000 - - - - - 0.00% Bells For Youth - 5,000 5,000 - 5,000 - (100.00%) Bernstein Development, Inc 15,000 15,000 15,000 - 15,000 15,000 0.00%
E-49 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Boy Scouts of America, Norwela Council 5,000 5,000 5,000 - 5,000 10,000 100.00% Broadmoor Neighborhood Association - - - - - 3,700 100.00% Caddo Community Action Agency (CCAA) 70,000 70,000 70,000 - 70,000 70,000 0.00% Caddo Council on Aging (CCOA) 125,000 100,000 75,000 25,000 100,000 100,000 0.00% Caddo Soil & Water Conservation* 1,905 4,400 - 4,400 4,400 4,000 (9.09%) Calvary Missionary Baptist Church - - - - - 10,000 100.00% CC Antoine Black History Celebration 40,000 - - - - - 0.00% Cedar Grove CDC, Inc* (NGO) - 10,000 - 10,000 10,000 10,000 0.00% Christian Service Program Institute 30,000 30,000 30,000 - 30,000 - (100.00%) City of Shreveport Fire Department - - - - - 12,500 100.00% Coalition For Social Justice - 10,000 10,000 - 10,000 - (100.00%) Family Resources for Education 25,000 23,900 23,900 - 23,900 23,900 0.00% Fit for Life, Inc 15,000 15,000 15,000 - 15,000 15,000 0.00% Focus on Family Living* 7,000 5,000 5,000 - 5,000 5,000 0.00% Food Bank of Northwest Louisiana 75,000 75,000 75,000 - 75,000 100,000 33.33% Fuller Center for Housing 50,000 - - - - - 0.00% Galilee Family Enrichment Center, Inc.* 15,000 20,000 19,400 600 20,000 20,000 0.00% Grace Comm Outreach Min (Words in Act) - 50,000 - 50,000 50,000 50,000 0.00% Greenwood Community Center 10,000 10,000 8,942 1,058 10,000 10,000 0.00% Helping Hands Comminuty Services, Inc 1,500 1,500 750 750 1,500 1,500 0.00% Highland Area Partnership - - - - - 5,000 100.00% Holy Angels Residential Facility - 60,000 60,000 - 60,000 60,000 0.00% Image Changers - - - - - 15,000 100.00% Inter-City Row Modern Dance Co of S'port - 10,000 10,000 - 10,000 15,000 50.00% Juvenile Court Facts of Life 70,000 - - - - - 0.00% Lane Chapel Christian Meth Episc Church 30,000 30,000 21,025 8,975 30,000 30,000 0.00% Learning Haven - 5,000 5,000 - 5,000 - (100.00%) Little Theatre of Shreveport 10,000 10,000 10,000 - 10,000 10,000 0.00% Living Word Christian Fellowship 10,000 - - - - - 0.00% Louisiana Center For Health Equity - 2,000 2,000 - 2,000 - (100.00%) LSU Agricultural Center - 2,000 910 1,090 2,000 - (100.00%) Macedonia House 10,000 10,000 9,900 100 10,000 10,000 0.00% Martin Luther King Community Dev Corp 15,000 20,000 20,000 - 20,000 30,000 50.00% Martin Luther King Health Center 10,000 10,000 10,000 - 10,000 10,000 0.00% MPACCT 5,000 1,200 - 1,200 1,200 - (100.00%) Multicultural Center of the South 10,000 10,000 10,000 - 10,000 25,000 150.00% Nehemiah Community Development Center 20,000 20,000 20,000 - 20,000 20,000 0.00%
E-50 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Northwest Louisiana Interfaith Pharmacy 10,000 10,000 10,000 - 10,000 11,200 12.00% NW Louisiana Comm Dev Corp 25,000 - - - - - 0.00% Odyssey Foundation of the Arts - 10,000 10,000 - 10,000 - (100.00%) People United for Better Representation 5,000 5,000 5,000 - 5,000 - (100.00%) Philadelphia Center - 10,000 10,000 - 10,000 10,000 0.00% Project Seek, Inc - 10,000 10,000 - 10,000 15,000 50.00% Providence House 20,000 20,000 20,000 - 20,000 35,000 75.00% Reach Out and Touch, Inc - 5,000 5,000 - 5,000 5,000 0.00% Renzi Education and Art Center 10,000 10,000 10,000 - 10,000 10,000 0.00% Robinson's Rescue 25,426 40,000 40,000 - 40,000 40,000 0.00% Rutherford House 45,000 45,000 45,000 - 45,000 45,000 0.00% Salvation Army 25,000 25,000 - 25,000 25,000 40,000 60.00% Samaritan Counseling Center - - - - - 33,000 100.00% Sankofa Vision, Inc. 10,000 - - - - - 0.00% Sci-Port Admissions - 60,000 38,094 21,906 60,000 - (100.00%) Shepherd's Farm Child Dev & Learning Ctr 10,000 10,000 - 10,000 10,000 10,000 0.00% Shreveport Bossier Film Office 15,000 - - - - - 0.00% Shreveport Green 25,000 25,000 25,000 - 25,000 25,000 0.00% Shreveport Opera 5,000 5,000 2,500 2,500 5,000 5,000 0.00% Shreveport Regional Arts Council (SRAC) 50,000 50,000 50,000 - 50,000 50,000 0.00% Shreveport Sun Basketball League - 5,000 5,000 - 5,000 - (100.00%) Social Justice Civic League, Inc - - - - - 10,000 100.00% Southern University at S'port Foundation 5,000 5,000 5,000 - 5,000 5,000 0.00% S'port Bossier Military Affairs (Air Show) 10,000 - - - - - . St. Luke's Episcl Mobile Medical Ministry - 6,500 3,250 3,250 6,500 7,550 16.15% Strand Theatre of Shreveport 15,000 - - - - - . Strategic Action Council of NW Louisiana - - - - - 50,000 100.00% Supportive Integrated Services, Inc 19,735 20,000 20,000 - 20,000 20,000 0.00% T.E.A.M.S. - 10,000 5,130 4,870 10,000 10,000 0.00% The Rock, Inc. 5,000 - - - - - 0.00% Theatre of the Performing Arts 10,000 10,000 10,000 - 10,000 20,000 100.00% Urban Support Agency, Inc 29,000 29,000 29,000 - 29,000 29,000 0.00% Vets For Vets - 10,000 - 10,000 10,000 - (100.00%) Volunteers for Youth Justice 10,000 70,000 70,000 - 70,000 30,000 (57.14%) Women of Vision 25,000 35,000 35,000 - 35,000 35,000 0.00% Youth Outreach Services 15,000 15,000 15,000 - 15,000 15,000 0.00%
E-51 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Total Allocation To Other Entities 1,136,866 1,215,060 1,034,361 180,699 1,215,060 1,275,910 5.01%
Total Expenditures - Riverboat Fund 1,350,246 1,480,128 1,264,395 192,131 1,465,614 1,600,051 9.17%
Excess (Deficiency) Of Revenues Over Expenditures 394,651 246,372 (174,475) 382,684 199,121 749 (99.62%)
Other Financing Sources (Uses) 3849 Transfer From Oil and Gas Fund - - - - - 200,000 100.00% 3852 Transfer From Capital Outlay 11,681 - - - - - 0.00% 4680 Transfer To Reserve Trust Fund ------0.00% 4688 Transfer To Capital Outlay Fund (300,000) (400,000) (333,333) (66,667) (400,000) (400,000) 0.00% 4697 Transfer To Economic Development ------0.00%
Total Other Financing Sources (Uses) (288,319) (400,000) (333,333) (66,667) (400,000) (200,000) (50.00%)
Net Change In Fund Balance 106,332 (153,628) (507,808) 316,017 (200,879) (199,251) (0.81%)
Fund Balance, Beginning Of Year 482,009 630,956 588,341 80,533 588,341 387,462 (34.14%)
Fund Balance, End Of Year $ 588,341 477,328 80,533 396,550 387,462 188,211 (51.42%)
E-52 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Criminal Justice Fund (295) Revenues 3113 Ad Valorem Tax-Parish $ 5,871,793 5,360,310 12,864 5,476,526 5,489,390 5,232,440 (4.68%) 3115 Estimated Uncollectible Taxes (100,134) (201,010) - (192,130) (192,130) (183,140) (4.68%) 3120 Prior Year Taxes 4,806 4,550 3,398 1,102 4,500 4,550 1.11% 3351 State Revenue Sharing 157,346 142,000 - 142,000 142,000 139,500 (1.76%) 3610 Interest Earned 48 50 418 (99) 319 250 (21.63%)
Total Revenues - Criminal Justice Fund 5,933,859 5,305,900 16,680 5,427,399 5,444,079 5,193,600 (4.60%)
Expenditures 120 - Criminal Justice 20 - Criminal Administration 4321 Legal and Auditing 1,350 1,395 1,345 - 1,395 1,422 1.94% 4361 General Fund Administration 6,986 7,361 6,134 1,227 7,361 7,774 5.61% 4530 Interest Expense 14,050 15,000 1,717 10,721 12,438 15,000 20.60% 4591 Retirement Contributions 161,410 172,110 - 163,380 163,380 155,730 (4.68%) 4592 Sheriff's Tax Collection 510 1,000 33 500 533 600 12.57% 4596 Sheriff Substations 128,175 135,000 88,988 43,871 132,859 135,000 1.61%
Total Expenditures - Criminal Justice Fund 312,481 331,866 98,217 219,699 317,966 315,526 (0.77%)
Excess (Deficiency) Of Revenues Over Expenditures 5,621,378 4,974,034 (81,537) 5,207,700 5,126,113 4,878,074 (4.84%)
Other Financing Sources (Uses) 4681 Transfer To Juvenile Just Fund (2,600,000) (2,995,000) (2,412,500) (582,500) (2,995,000) (3,100,000) 3.51% 4682 Transfer To Detention Facilities Fund (900,000) (575,000) (479,167) (95,833) (575,000) (150,000) (73.91%) 4685 Transfer To General Fund (1,600,000) (1,500,000) (1,250,000) (250,000) (1,500,000) (1,725,000) 15.00%
Total Other Financing Sources (Uses) (5,100,000) (5,070,000) (4,141,667) (928,333) (5,070,000) (4,975,000) (1.87%)
Net Change In Fund Balance 521,378 (95,966) (4,223,204) 4,279,367 56,113 (96,926) (272.73%)
Fund Balance, Beginning Of Year 1,262,258 1,449,289 1,783,636 (2,439,568) 1,783,636 1,839,749 3.15%
Fund Balance, End Of Year $ 1,783,636 1,353,323 (2,439,568) 1,839,799 1,839,749 1,742,823 (5.27%)
E-53 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Oil and Gas Fund (297) Revenues 3219 Oil and Gas Permits $ 138,486 - - - - - 0.00% 3610 Interest Earned 99,307 150,000 44,309 41,680 85,989 60,000 (30.22%) 3691 Oil Royalty/Mineral Leases 1,459,862 1,300,000 735,072 549,710 1,284,782 1,300,000 1.18%
Total Revenues - Oil and Gas Fund 1,697,655 1,450,000 779,381 591,390 1,370,771 1,360,000 (0.79%)
Expenditures 131 - Administration
4321 Legal and Auditing 28,186 32,000 14,392 17,608 32,000 32,000 0.00% 4327 Professional Services 3,672 - - - - - 0.00% 4361 General Fund Administration 7,493 7,852 6,543 1,309 7,852 8,326 6.04% 4710 Building and Land Purchases - 7,500,000 - 7,500,000 7,500,000 - (100.00%)
Total Criminal Administration 39,351 7,539,852 20,935 7,518,917 7,539,852 40,326 (99.47%)
441 - Road Maintenance 53 - Commercial Vehicle Enforcement Unit 4113 Salaries Regular Employees 76,883 - - - - - 0.00% 4114 Salaries-Special 2,487 - - - - - 0.00% 4131 Parochial Retirement 11,964 - - - - - 0.00% 4132 Group Health Insurance 13,477 - - - - - 0.00% 4135 Medicare Insurance 1,059 - - - - - 0.00% 4230 Education, Travel and Training 5,785 - - - - - 0.00% 4241 Office Supplies 3,971 - - - - - 0.00% 4250 Equipment Repairs 1,241 - - - - - 0.00% 4251 Gas, Oil, Grease 7,435 - - - - - 0.00% 4260 Building Repairs & Maintenance 2,243 - - - - - 0.00% 4265 Uniforms 1,180 - - - - - 0.00% 4280 Telephone 2,039 - - - - - 0.00% 4327 Professional Services 8,722 - - - - - 0.00%
Total Commercial Vehicle Enforcement Unit 138,486 - - - - - 0.00%
Total Expenditures - Oil and Gas Fund 177,837 7,539,852 20,935 7,518,917 7,539,852 40,326 (99.47%)
E-54 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Excess (Deficiency) Of Revenues Over Expenditures 1,519,818 (6,089,852) 758,446 (6,927,527) (6,169,081) 1,319,674 (121.39%)
Other Financing Sources (Uses) 4688 Transfer From Reserve Trust Fund - 3,750,000 - 3,750,000 3,750,000 - (100.00%) 4688 Transfer To Capital Outlay Fund (300,000) (2,962,000) 1,375,000 (4,337,000) (2,962,000) (2,150,000) (27.41%) 4694 Transfer To Riverboat Fund - - - - - (200,000) 100.00% 4697 Transfer To Economic Development Fund (1,500,000) (750,000) (333,333) (416,667) (750,000) - (100.00%)
Total Other Financing Sources (Uses) (1,800,000) 38,000 1,041,667 (1,003,667) 38,000 (2,350,000) (6,284.21%)
Net Change In Fund Balance (280,182) (6,051,852) 1,800,113 (7,931,194) (6,131,081) (1,030,326) (83.20%)
Fund Balance, Beginning Of Year 17,878,413 17,805,317 17,598,231 19,398,344 17,598,231 11,467,150 (34.84%)
Fund Balance, End Of Year $17,598,231 11,753,465 19,398,344 11,467,150 11,467,150 10,436,824 (8.99%)
E-55 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Economic Development Fund (750) Revenues 3359 Video Poker $ 517,386 400,000 240,548 280,000 520,548 450,000 (13.55%) 3610 Interest Earned 5,136 1,500 4,227 (325) 3,902 4,000 2.51% 3625 Parking Rental - 1,800 - - - - 0.00% 3641 Sale Of Property - - 132,440 - 132,440 - (100.00%) 3642 Timber Sales 15,595 - - - - - 0.00%
Total Revenues - Economic Development Fund 538,117 403,300 377,215 279,675 656,890 454,000 (30.89%)
Expenditures 131 - Administration 4321 Legal and Auditing 1,010 1,044 1,007 - 1,044 1,065 2.01% 4327 Professional Services (Zoo Study) - - - - - 20,000 100.00% 4361 General Fund Administration 9,652 10,142 8,452 1,690 10,142 10,733 5.83%
Total Administration 10,662 11,186 9,459 1,690 11,186 31,798 184.27%
150 - Allocation To Other Entities 4959 - NGO Appropriations Barksdale Forward, Inc - 15,000 5,000 10,000 15,000 15,000 0.00% Caddo Common - 350,000 - 350,000 350,000 - (100.00%) Cedar Grove CDC, Inc* (Econ Development) 20,000 15,000 10,000 5,000 15,000 20,000 33.33% CoHabitat Foundation 10,000 10,000 10,000 - 10,000 20,000 100.00% Coordinating & Development Corporation 52,000 52,000 39,000 13,000 52,000 52,000 0.00% Community Foundation 40,000 - - - - - 0.00% Economic Dev Award Program - 425,000 - - - 0.00% Get Up, Inc - 20,000 20,000 - 20,000 20,000 0.00% Highland Area Partnership - 5,000 5,000 - 5,000 - (100.00%) Independence Bowl Foundation 53,000 65,000 65,000 - 65,000 65,000 0.00% Independence Day Festival* 20,000 20,000 20,000 - 20,000 20,000 0.00% Inner City Entrepreneur Institute (ICE) 15,000 15,000 15,000 - 15,000 20,000 33.33% LA Film Prize, LLC - 25,000 25,000 - 25,000 - (100.00%) Louisiana State University-S'port (LSUS) 168,658 500,000 - 500,000 500,000 450,000 (10.00%) Northwest Louisiana Community Dev Corp - 25,000 25,000 - 25,000 25,000 0.00% NW Louisiana Econ Dev Found (NLEDF) 50,000 50,000 25,000 25,000 50,000 60,000 20.00% Port City Classic 25,000 25,000 - 25,000 25,000 (100.00%)
E-56 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Rho Omega & Friends, Inc* 15,000 15,000 15,000 - 15,000 25,000 66.67% SciPort: Louisiana Science Center 60,000 - - - - 60,000 100.00% Shreveport Bossier Film Office - 15,000 15,000 - 15,000 - (100.00%) Shreveport-Bossier African Amer Chamber - 25,000 18,750 6,250 25,000 25,000 0.00% Shreveport-Bossier Military Affairs Council - 10,000 10,000 - 10,000 17,000 70.00% Shreveport-Bossier Sports Commission - 75,000 75,000 - 75,000 25,000 (66.67%) Southern Hills Business Association, Inc 20,000 20,000 20,000 - 20,000 25,000 25.00% Southern Univ - Shreveport LA (SUSLA) 250,000 250,000 250,000 - 250,000 350,000 40.00% State Fair (The) 10,000 10,000 - 10,000 10,000 10,000 0.00% Strand Theatre of Shreveport (The) - 5,000 5,000 - 5,000 10,000 100.00% Blue Goose Foundation 10,000 - - - - - 0.00% United Citizens & Neighboorhood, Inc - 10,000 10,000 - 10,000 10,000 0.00%
Total Allocation To Other Entities 818,658 2,052,000 682,750 944,250 1,627,000 1,324,000 (18.62%)
Total Expenditures - Economent Development Fund 829,320 2,063,186 692,209 945,940 1,638,186 1,355,798 (17.24%)
Excess (Deficiency) Of Revenues Over Expenditures (291,203) (1,659,886) (314,994) (666,265) (981,296) (901,798) (8.10%)
Other Financing Sources (Uses) 3849 Transfer From Oil and Gas Fund 1,500,000 750,000 333,333 416,667 750,000 - (100.00%) 4688 Transfer To Capital Outlay (73,483) - - - - - 0.00%
Total Other Financing Sources (Uses) 1,426,517 750,000 333,333 416,667 750,000 - (100.00%)
Net Change In Fund Balance 1,135,314 (909,886) 18,339 (249,598) (231,296) (901,798) 289.89%
Fund Balance, Beginning Of Year 448,310 1,093,837 1,583,624 1,601,963 1,583,624 1,352,328 (14.61%)
Fund Balance, End Of Year $ 1,583,624 183,951 1,601,963 1,352,365 1,352,328 450,530 (66.68%)
E-57 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Law Officers Witness Fund (770) Revenues 3512 Criminal Case Charges $ 34,342 35,000 20,164 13,760 33,924 35,000 3.17% 3521 Bond Forfeitures 124 150 128 2 130 150 15.38% 3610 Interest Earned 436 1,000 50 207 257 200 (22.18%)
Total Revenues - Law Officers Witness Fund 34,902 36,150 20,342 13,969 34,311 35,350 3.03%
Expenditures 120 - Criminal Justice 21 - District Court 4321 Legal and Auditing 523 540 521 - 540 551 2.04% 4343 Payments to Law Officers 88,950 68,000 35,300 30,098 65,398 72,000 10.10% 4361 General Fund Administration 14,986 15,706 10,471 5,235 15,706 16,651 6.02% 4394 Criminal Court Grant - (50,000) - (50,000) (50,000) (55,000) 10.00%
Total Expenditures - Law Officers Witness Fund 104,459 34,246 46,292 (14,667) 31,644 34,202 8.08%
Excess (Deficiency) Of Revenues Over Expenditures (69,557) 1,904 (25,950) 28,636 2,667 1,148 (56.96%)
Fund Balance, Beginning Of Year 91,024 44,795 21,467 (4,483) 21,467 24,134 12.42%
Fund Balance, End Of Year $ 21,467 46,699 (4,483) 24,153 24,134 25,282 4.76%
E-58 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Reserve Trust Fund (799) Revenues 3610 Interest Earned $ 230,566 250,000 105,611 108,617 214,228 200,000 (6.64%)
Total Revenues - Reserve Trust Fund 230,566 250,000 105,611 108,617 214,228 200,000 (6.64%)
Expenditures 133 - Finance 4321 Legal and Auditing 953 985 949 36 985 1,004 1.93% 4361 General Fund Administration 9,653 10,142 8,452 1,690 10,142 10,733 5.83% . Total Expenditures - Reserve Trust Fund 10,606 11,127 9,401 1,726 11,127 11,737 5.48%
Excess (Deficiency) Of Revenues Over Expenditures 219,960 238,873 96,210 106,891 203,101 188,263 (7.31%)
Other Financing Sources (Uses) 3848 Transfer From Riverboat Fund ------0.00% 3849 Transfer From Oil and Gas Fund ------0.00% 4678 Transfer To Oil and Gas - (3,750,000) - (3,750,000) (3,750,000) - (100.00%)
Total Other Financing Sources (Uses) - (3,750,000) - (3,750,000) (3,750,000) - 0.00%
Net Change In Fund Balance 219,960 (3,511,127) 96,210 (3,643,109) (3,546,899) 188,263 (105.31%)
Fund Balance, Beginning Of Year 40,496,244 40,751,422 40,716,204 40,812,414 40,716,204 37,169,305 (8.71%)
Fund Balance, End Of Year $40,716,204 37,240,295 40,812,414 37,169,305 37,169,305 37,357,568 0.51%
E-59 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Shreve Memorial Library Fund Revenues Ad Valorem Taxes $14,883,798 14,363,490 - 14,709,370 14,709,370 15,071,610 2.46% Estimated Uncollectible Taxes (535,860) (538,630) - (514,830) (514,830) (527,510) 2.46% Prior Year Taxes 68,161 53,290 76,879 1,121 78,000 42,630 (45.35%) State Revenue Sharing 394,827 397,843 - 394,827 394,827 394,827 0.00% State Aid to Public Libraries 11,505 - - - - - 0.00% Copy Machine Receipts 156,104 160,000 118,362 41,638 160,000 170,000 0.00% Overdue Book Fines 95,479 101,000 65,228 21,772 87,000 87,000 0.00% Other Receipts 69,909 32,000 58,274 726 59,000 65,000 10.17% Interest Earned 46,539 44,000 39,660 6,340 46,000 46,000 0.00%
Total Revenues - Shreve Memorial Library Fund 15,190,462 14,612,993 358,403 14,660,964 15,019,367 15,349,557 2.20%
Expenditures Shreve Memorial Library Salaries-Regular Employees 6,459,415 6,569,000 4,180,403 2,343,597 6,524,000 6,875,200 5.38% Retirement 555,594 591,210 377,701 209,459 587,160 618,800 5.39% Group Insurance 752,537 726,600 482,517 288,483 771,000 809,600 5.01% FICA & Medicare Insurance 199,406 220,062 125,402 93,152 218,554 230,400 5.42% Unemployment Claims 8,098 7,700 - 3,000 3,000 7,700 156.67% Retirement Deducted from Taxes 425,757 427,490 - 437,790 437,790 448,570 2.46% Education, Training, and Travel 76,670 82,851 56,234 26,166 82,400 99,400 20.63% Employee Assistance Program 2,223 3,550 1,932 1,068 3,000 3,600 20.00% Inservice Training - 9,500 - 9,500 9,500 9,500 0.00% Books & Library Materials 725,872 602,253 370,951 204,049 575,000 598,000 4.00% Periodicals & Subscriptions 152,827 131,291 10,298 120,992 131,290 145,000 10.44% Audio Visuals 244,273 286,816 190,504 95,496 286,000 297,500 4.02% Online Information Databases 217,383 191,784 188,866 29,134 218,000 267,000 22.48% Telephone/Data Lines 203,971 206,412 210,298 113,702 324,000 350,000 8.02% Electricity 497,418 552,356 333,603 171,397 505,000 530,300 5.01% Gas 52,947 54,585 34,153 18,847 53,000 55,700 5.09% Water 26,773 40,057 14,160 12,840 27,000 34,400 27.41% Postage 58,009 67,320 27,900 34,100 62,000 65,100 5.00% Office Supplies 105,390 111,180 78,641 31,859 110,500 118,300 7.06% Cataloging Supplies 12,351 49,000 15,537 12,463 28,000 28,300 1.07% Gas, Oil & Grease 33,779 39,500 18,542 18,458 37,000 41,500 12.16%
E-60 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Automation/Circulation Supplies 52,857 69,360 30,298 24,702 55,000 59,400 8.00% Custodial Supplies 36,126 41,820 26,267 12,733 39,000 41,000 5.13% Vehicle Insurance 19,678 19,500 19,920 - 19,920 21,500 7.93% General Insurance 186,167 189,000 195,041 - 195,041 198,500 1.77% Membership and Dues 7,953 6,500 4,202 2,298 6,500 8,100 24.62% Green Gold System 3,700 3,700 - 3,700 3,700 3,700 0.00% Auto and Van Repairs 14,488 14,200 3,897 10,203 14,100 14,800 4.96% Bookmobile Repairs 3,332 9,200 2,097 5,303 7,400 9,200 24.32% Building Maintenance 856,168 955,000 406,737 543,263 950,000 1,350,000 42.11% Book Binding 4,373 6,000 1,164 3,236 4,400 6,000 36.36% Copy Machine Expenses 100,517 116,280 54,799 57,201 112,000 117,600 5.00% Service Contracts 7,291 6,200 5,497 1,603 7,100 85,500 1,104.23% Miscellaneous Contract Services 3,593 15,300 2,483 6,917 9,400 15,000 59.57% Automation Service Contract 124,820 108,030 151,737 - 151,737 120,800 (20.39%) Mileage 12,207 13,260 11,092 2,108 13,200 17,000 28.79% Legal and Auditing 20,680 10,500 6,958 5,442 12,400 16,000 29.03% Planning, Publicity, and Promo 76,445 30,000 19,020 10,980 30,000 70,000 133.33% Professional Services 35,229 30,000 - 28,000 28,000 114,000 307.14% Security 405,142 438,600 250,461 184,539 435,000 478,800 10.07% General & Library Equipment 323,915 80,000 12,361 65,639 78,000 80,000 2.56% Automation Equipment 662,600 775,000 62,537 321,463 384,000 820,000 113.54% Vehicle Purchases 35,286 162,000 - 140,000 140,000 21,000 (85.00%) Building Renovations - 4,803,338 180,275 1,661,875 1,842,150 3,147,800 70.88% Debt Service Principal Payments 1,136,130 545,000 545,200 - 545,200 550,000 0.88% Debt Service Interest Payments 20,998 97,188 36,528 52,039 88,567 98,600 11.33%
Total Expenditures - Shreve Memorial Library Fund 14,960,388 19,515,493 8,746,213 7,418,796 16,165,009 19,098,170 18.15%
Excess (Deficiency) Of Revenues Over Expenditures 230,074 (4,902,500) (8,387,810) 7,242,168 (1,145,642) (3,748,613) 227.21%
Other Financing Sources (Uses) Transfer From Library Maintenance Fund 362,452 5,357,000 180,275 1,801,925 1,982,200 3,766,400 90.01%
Total Other Financing Sources (Uses) 362,452 5,357,000 180,275 1,801,925 1,982,200 3,766,400 0.00%
Net Change In Fund Balance 592,526 454,500 (8,207,535) 9,044,093 836,558 17,787 (97.87%)
E-61 *As of December 04, 2014 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2013 % Change 2012 YTD Estimated Total 2014 From YTD Account No. Description Actual Budget Actual* Remaining Estimated Adopted Estimated
Fund Balance, Beginning Of Year 14,425,681 13,698,914 15,018,207 6,810,672 15,018,207 15,854,765 5.57%
Fund Balance, End Of Year $15,018,207 14,153,414 6,810,672 15,854,765 15,854,765 15,872,552 0.11%
E-62 *As of December 04, 2014 DEBT SERVICE FUND
The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs. The Debt Service Fund is funded by the proceeds of a special ad valorem tax dedicated for this purpose.
PARISH OF CADDO
Statement of Bonded Debt December 31, 2013
Principal 2013 Principal Outstanding Principal Interest Outstanding Bond Issue 12/31/12 Additions Payments Payments 12/31/13
GOB, August 2007 8,895,000 - 410,000 399,856 8,485,000
GOB, September 2008 9,280,000 - 385,000 408,756 8,895,000
GOB, September 2009 9,655,000 - 365,000 346,825 9,290,000
$ 27,830,000 - 1,160,000 1,155,437 26,670,000
The annual requirements to amortize the above issues, including interest payments of $9,732,012 are as follows:
2007 2008 2009 Years ending December 31: Bond Issue Bond Issue Bond Issue Total
2014 809,906 800,869 726,900 2,337,675 2015 809,569 801,969 730,463 2,342,001 2016 813,756 801,606 737,481 2,352,843 2017 817,444 804,638 747,700 2,369,782 2018 - 2022 4,130,691 4,081,141 3,855,001 12,066,833 2023 - 2027 4,196,238 4,164,163 4,055,751 12,416,152 2028 - 2029 - 839,475 1,677,253 2,516,728
11,577,604 12,293,861 12,530,549 36,402,014
E-63 PARISH OF CADDO
Bonded Debt Per Capita December 31, 2004 through December 31, 2013
Bonded Debt Outstanding Year Population Principal Per Capita
2004 254,977 $ 10,195,000 $40
2005 255,742 $ 8,430,000 $33
2006 251,309 $ 16,630,000 $66
2007 253,118 $ 14,765,000 $58
2008 254,099 $ 22,830,000 $90
2009 255,115 $ 30,815,000 $121
2010 254,969 $ 30,070,000 $118
2011 255,613 $ 28,930,000 $113
2012 256,014 $ 27,830,000 $109
2013 256,416 $ 26,670,000 $104
Bonded Debt Trend
35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
E-64 PARISH OF CADDO
Computation of Legal Debt Margin (1)
Estimated as of December 31, 2013
Total Assessed Value for Parish $1,663,955,649
Refunding Bonds
Debt limit - 10% of assessed value for any one purpose $166,395,565
Deduct - amount of debt applicable to debt limit 26,670,000
Legal debt margin $139,725,565
Note {1} - State law allows a maximum of 10% of the assessed valuation for bonded debt for any purpose and 35% of the total assessed value for all purposes. A total of approximately $555,714,477 of additional bonded debt could be issued pursuant to the 35% limitation.
E-65 DEBT SERVICE FUND (310)
Budget By Category
2012 2013 2014 Description Actual Budget Estimated Adopted
Revenues Tax Revenue $ 2,858,015 2,760,730 2,833,720 2,898,290 Interest Earned 916 150 255 200
Total Revenues - Debt Service Fund 2,858,931 2,760,880 2,833,975 2,898,490
Expenditures Debt Administration Salaries & Benefits 84,284 84,630 86,810 88,800 Contract Services 8,792 7,224 7,224 7,363 Internal Charges 30,985 32,396 32,396 34,404 Statutory Charges 248 1,000 565 700 Other Expenses 806 7,500 1,285 5,000
Total Debt Administration 125,115 132,750 128,280 136,267
Debt Service Principal Payments 1,100,000 1,160,000 1,160,000 1,230,000 Interest Payments 1,200,663 1,155,437 1,155,437 1,107,675 Paying Agent Fees 1,203 1,300 1,203 1,300
Total Debt Service 2,301,866 2,316,737 2,316,640 2,338,975
Total Expenditures - Debt Service Fund 2,426,981 2,449,487 2,444,920 2,475,242
Other Financing Sources (Uses): Proceeds - General Oblig Bonds - - - - Transfer To Capital Improvement Fund - - - -
Total Other Financing Sources (Uses) - - - -
Net Change In Fund Balance 431,950 311,393 389,055 423,248
Fund Balance, Beginning Of Year 2,069,109 2,352,334 2,501,059 2,890,114
Fund Balance, End Of Year $ 2,501,059 2,663,727 2,890,114 3,313,362 E-66 DEBT SERVICE FUND (310)
Detail Budget Worksheet
2012 2013 2014 % Change Account No. Description Actual Budget Estimated Adopted From Est
Revenues 3113 Ad Valorem Tax-Parish 2,888,953 2,843,450 2,916,910 2,983,630 2.29% 3115 Estimated Uncollectible Taxes (44,602) (106,630) (102,090) (104,430) 2.29% 3120 Prior Year Taxes 13,664 23,910 18,900 19,090 1.01% 3610 Interest Earned 916 150 255 200 (21.57%)
Total Revenues - Debt Service Fund 2,858,931 2,760,880 2,833,975 2,898,490 2.28%
Expenditures 133 - Finance 90 - Debt Administration 4321 Legal and Auditing 8,792 7,224 7,224 7,363 1.92% 4361 General Fund Administration 30,985 32,396 32,396 34,404 6.20% 4530 Interest Expense 806 7,500 1,285 5,000 289.11% 4591 Retirement Contributions 84,284 84,630 86,810 88,800 2.29% 4592 Sheriff's Tax Collection 248 1,000 565 700 23.89%
Total Debt Administration 125,115 132,750 128,280 136,267 6.23%
91 - 2009 General Obligation Bonds 4810 Principal Payments 345,000 365,000 365,000 390,000 6.85% 4820 Interest Payments 355,700 346,825 346,825 336,900 (2.86%) 4830 Paying Agent Fees 301 350 301 350 16.28%
Total 2009 General Obligation Bonds 701,001 712,175 712,126 727,250 2.12%
98 - 2007 General Obligation Bonds 4810 Principal Payments 385,000 410,000 410,000 430,000 4.88% 4820 Interest Payments 419,219 399,856 399,856 379,906 (4.99%) 4830 Paying Agent Fees 501 525 501 525 4.79%
Total 2007 General Obligation Bonds 804,720 810,381 810,357 810,431 0.01%
E-67 DEBT SERVICE FUND (310)
Detail Budget Worksheet
2012 2013 2014 % Change Account No. Description Actual Budget Estimated Adopted From Est
99 - 2008 General Obligation Bonds 4810 Principal Payments 370,000 385,000 385,000 410,000 6.49% 4820 Interest Payments 425,744 408,756 408,756 390,869 (4.38%) 4830 Paying Agent Fees 401 425 401 425 5.99%
Total 2008 General Obligation Bonds 796,145 794,181 794,157 801,294 0.90%
Total Expenditures - Debt Service Fund 2,426,981 2,449,487 2,444,920 2,475,242 9.26%
Excess (Deficiency) Of Revenues Over Expenditures 431,950 311,393 389,055 423,248 8.79%
Other Financing Sources (Uses): 3835 Proceeds - General Oblig Bonds - - - - 0.00% 4677 Transfer To Cap Improvement Fund - - - - 0.00%
Total Other Financing Sources (Uses) - - - - 0.00%
Net Change In Fund Balance 431,950 311,393 389,055 423,248 8.79%
Fund Balance, Beginning Of Year 2,069,109 2,352,334 2,501,059 2,890,114 15.56%
Fund Balance, End Of Year $ 2,501,059 2,663,727 2,890,114 3,313,362 14.64%
E-68 CAPITAL PROJECT FUNDS
Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities.
Criminal Justice Facilities Fund – The Criminal Justice Facilities Fund accounts for the proceeds of a bond issue approved by the voters in 1988. The State of Louisiana provided additional funding for construction. The issue was dedicated to the construction and renovation of jail facilities.
Capital Improvement Fund – The Capital Improvement Fund accounts for the proceeds of a bond issue approved by voters in 2007. The bonds are dedicated to acquiring, equipping, constructing, and improving major capital facilities.
Capital Improvement Fund II – The Capital Improvement Fund II accounts for $6,000,000 in limited tax revenue bonds issued in 2010. The bond proceeds are dedicated to acquiring, equipping, constructing, and improving the Caddo Correctional Center (CCC).
Library Bond Fund – The Library Bond Fund accounts for the proceeds of General Obligation Bonds issued in 2012 The bonds are to be used to acquiring, equipping, constructing and improving the public library system.
CAPITAL PROJECT FUNDS
Summary of Revenues, Expenditures, and Changes in Fund Balance
Criminal Capital Capital Library Justice Improvement Improvement Bond Facility Fund Fund II Total
Revenues Rents & Interest Earned $ 7,000 - 40,000 10,000 57,000
Total Revenues 7,000 - 40,000 10,000 57,000
Expenditures By Function General Government - - 32,965 - 32,965 Culture and Recreation 1,175 - - - 1,175
Total Expenditures 1,175 - 32,965 - 34,140
Excess (Deficiency) Of Revenues Over Expenditures 5,825 - 7,035 10,000 22,860
Other Financing Sources (Uses) Transfers In - - - - - Transfer Out (3,766,400) - (1,613,497) - (5,379,897)
Total Other Financing Sources (Uses) (3,766,400) - (1,613,497) - (5,379,897)
Net Change In Fund Balance (3,760,575) - (1,606,462) 10,000 (5,357,037)
Fund Balance, Beginning Of Year 3,765,878 - 9,651,560 1,411,704 14,829,142
Fund Balance, End Of Year $ 5,303 - 8,045,098 1,421,704 9,472,105
E-69 CAPITAL PROJECT FUNDS
Detail Budget Worksheet
2012 2013 2014 % Change Account No. Description Actual Budget Estimated Adopted From Est
Library Bond Fund (410) Revenues 3610 Interest Earned $ 488 500 6,785 7,000 3.17%
Total Revenues - Criminal Justice Facilities Fund 488 500 6,785 7,000 3.17%
Expenditures 580 - Library Construction 4321 Legal and Auditing - - 925 950 2.70% 4717 Bond Sale Expense 75,005 - - - 0.00% 4830 Paying Agent Fees - - 201 225 11.94%
Total Expenditures - Library Bond Fund 75,005 - 1,126 1,175 0.00%
Excess (Deficiency) Of Revenues Over Expenditures (74,517) 500 5,659 5,825 2.93%
Other Financing Sources (Uses) 3835 Proceeds From Limited Tax Revenue Bonds 6,179,388 - - - 0.00% 4687 Transfer To Shreve Memorial Library (362,452) (5,357,000) (1,982,200) (3,766,400) 90.01%
Total Other Financing Sources (Uses) 5,816,936 (5,357,000) (1,982,200) (3,766,400) 90.01%
Net Change In Fund Balance 5,742,419 (5,356,500) (1,976,541) (3,760,575) 90.26%
Fund Balance, Beginning Of Year - 5,356,500 5,742,419 3,765,878 (34.42%)
Fund Balance, End Of Year $ 5,742,419 - 3,765,878 5,303 (99.86%)
E-70 CAPITAL PROJECT FUNDS
Detail Budget Worksheet
2012 2013 2014 % Change Account No. Description Actual Budget Estimated Adopted From Est
Criminal Justice Facilities Fund (430) Revenues 3610 Interest Earned $ 368 500 561 - (100.00%)
Total Revenues - Criminal Justice Facilities Fund 368 500 561 - (100.00%)
Expenditures Facilities & Maintenance - - - - 0.00%
Total Expenditures - Criminal Justice Facilities Fund - - - - 0.00%
Excess (Deficiency) Of Revenues Over Expenditures 368 500 561 - (100.00%)
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay - - - - 0.00% 4688 Transfer To Capital Outlay - (61,919) (61,919) - (100.00%)
Total Other Financing Sources (Uses) - (61,919) (61,919) - 100.00%
Net Change In Fund Balance 368 (61,419) (61,358) - (100.00%)
Fund Balance, Beginning Of Year 60,990 61,419 61,358 - (100.00%)
Fund Balance, End Of Year $ 61,358 - - - 0.00%
E-71 CAPITAL PROJECT FUNDS
Detail Budget Worksheet
2012 2013 2014 % Change Account No. Description Actual Budget Estimated Adopted From Est
Capital Improvement Fund (440) Revenues 3610 Interest Earned $ 103,802 125,000 62,562 40,000 (36.06%)
Total Revenues - Criminal Justice Facilities Fund 103,802 125,000 62,562 40,000 (36.06%)
Expenditures General Government 4321 Legal and Auditing 920 950 950 968 1.89% 4361 General Fund Administration 28,825 30,106 30,106 31,997 6.28%
Total Expenditures - Capital Improvement Fund 29,745 31,056 31,056 32,965 6.15%
Excess (Deficiency) Of Revenues Over Expenditures 74,057 93,944 31,506 7,035 (77.67%)
Other Financing Sources (Uses) 3853 Transfer From Debt Service - - - - 3852 Transfer From Capital Outlay 1,634 - - - - 4688 Transfer To Capital Outlay (5,591,139) (2,858,996) (2,858,996) (1,613,497) (43.56%)
Total Other Financing Sources (Uses) (5,589,505) (2,858,996) (2,858,996) (1,613,497) (43.56%)
Net Change In Fund Balance (5,515,448) (2,765,052) (2,827,490) (1,606,462) (43.18%)
Fund Balance, Beginning Of Year 17,994,498 13,901,853 12,479,050 9,651,560 (22.66%)
Fund Balance, End Of Year $ 12,479,050 11,136,801 9,651,560 8,045,098 (16.64%)
E-72 CAPITAL PROJECT FUNDS
Detail Budget Worksheet
2012 2013 2014 % Change Account No. Description Actual Budget Estimated Adopted From Est
Capital Improvement Fund II (450) Revenues 3610 Interest Earned $ 21,830 15,000 14,875 10,000 (32.77%)
Total Revenues - Criminal Justice Facilities Fund 21,830 15,000 14,875 10,000 (32.77%)
Expenditures General Government 4361 General Fund Administration 3,000 - - - 0.00%
Total Expenditures - Capital Improvement Fund 3,000 - - - 0.00%
Excess (Deficiency) Of Revenues Over Expenditures 18,830 15,000 14,875 10,000 (32.77%)
Other Financing Sources (Uses) 4688 Transfer To Capital Outlay (2,353,728) - - - 0.00%
Total Other Financing Sources (Uses) (2,353,728) - - - 0.00%
Net Change In Fund Balance (2,334,898) 15,000 14,875 10,000 (32.77%)
Fund Balance, Beginning Of Year 3,731,727 3,753,419 1,396,829 1,411,704 1.06%
Fund Balance, End Of Year $ 1,396,829 3,768,419 1,411,704 1,421,704 0.71%
E-73
INTERNAL SERVICE FUNDS
Internal Service Funds are used to account for the financing of services provided by one fund of the Parish to other funds on a cost- reimbursement basis.
Group Insurance Fund - The Group Insurance Fund accounts for the cost of providing group medical and life insurance coverage for Parish employees. The fund is used to account for contributions from Parish funds and withholdings from employees' payroll used to pay the costs of providing group coverage for Parish employees.
General Insurance Fund - The General Insurance Fund accounts for the costs of maintaining casualty and workers compensation insurance coverage.
Fleet Services Fund - The Fleet Services Fund accounts for the repairs and maintenance activities provided by the Parish's central garage location for the various departments and agencies of the Parish. The Fleet Services Fund was eliminated in 2012. The net activities of this fund is now accounted for in the Public Works Fund.
INTERNAL SERVICE FUNDS
Summary of Revenues, Expenses, and Changes in Net Assets
Group General Insurance Insurance Total
Operating Revenues Contributions $ 5,331,223 - 5,331,223 Charges For Services - 1,192,849 1,192,849 Other Revenues - - -
Total Revenues 5,331,223 1,192,849 6,524,072
Operating Expenses General Government Claims 4,750,000 385,000 5,135,000 Cost of Sales and Services - - - Insurance Premiums 747,000 678,300 1,425,300 General and Administrative 103,340 146,061 249,401 Depreciation - - - Other - - -
Total General Government 5,600,340 1,209,361 6,809,701
Operating Income (Loss) (269,117) (16,512) (285,629)
Non- Operating Revenues (Expenses) Interest Earned 16,000 12,000 28,000 Interest Expense - - -
Total Non-Operating Revenues (Expenses) 16,000 12,000 28,000
Change In Net Assets (253,117) (4,512) (257,629)
Net Assets, Beginning Of Year 2,832,540 2,639,877 5,472,417
Net Assets, End Of Year $ 2,579,423 2,635,365 5,214,788
E-74 INTERNAL SERVICE FUNDS
REVENUES BY SOURCE EXPENDITURES BY CATEGORY
Workers Comp General and Casualty Income, 6% Administrative Program 4% Income, 12%
Employee Insurance Contributions, Employer Premiums 20% Contributions, 21% 62% Claims 75%
GROUP INSURANCE CLAIMS HISTORY
$5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 The Parish is self-insured for the first $125,000 of claims for each covered person. Claims have $2,500,000 continued to rise steadily since 2010, as a result, the $2,000,000 Parish has elected to increase health premiums by 7% $1,500,000 in 2014. $1,000,000 $500,000 $0 2007 2008 2009 2010 2011 2012 2013 2014 E-75 INTERNAL SERVICE FUNDS
Budget By Category
2012 2013 2014 Actual Budget Estimate Adopted
Operating Revenues Contributions $ 4,669,816 $ 4,763,915 $ 4,795,533 $ 5,331,223 Charges For Services 1,168,120 1,192,849 1,168,021 1,192,849
Total Operating Revenues 5,837,936 5,956,764 5,963,554 6,524,072
Operating Expenses Claims 4,273,058 4,558,038 4,629,384 5,135,000 Insurance Premiums 1,265,075 1,350,000 1,368,330 1,425,300 Contract Services 34,813 68,014 50,399 54,752 Internal Charges 181,282 186,324 181,532 194,649
Total Operating Expenses 5,754,228 6,162,376 6,229,645 6,809,701
Operating Income (Loss) 83,708 (205,612) (266,091) (285,629)
Non-Operating Revenues (Expenses) Interest Earned 35,325 43,000 31,569 28,000
Total Non-Operating Revenue (Expense) 35,325 43,000 31,569 28,000
Change In Net Assets 119,033 (162,612) (234,522) (257,629)
Net Assets, Beginning Of Year 5,587,906 5,629,603 5,706,939 5,472,417
Net Assets, End Of Year $ 5,706,939 5,466,991 5,472,417 5,214,788
E-76 INTERNAL SERVICE FUNDS
Detail Budget Worksheet
2012 2013 2014 % Change Account No. Description Actual Budget Estimated Adopted From Est
Group Insurance Fund (760) Operating Revenues
3710 Employer Health Insur Contrib 2,983,776 3,038,554 3,027,185 3,439,088 13.61% 3711 Employee Health Insur Contrib 1,022,651 1,012,851 1,047,778 1,121,122 7.00% 3712 Retired Employee Contributions 137,869 160,716 168,776 180,590 7.00% 3713 Eployer Contrib-Retired Employee 525,520 551,794 551,794 590,423 7.00%
Total Operating Revenues - Group Insurance Fund 4,669,816 4,763,915 4,795,533 5,331,223 11.17%
Operating Expenses 951 - Employee Group Insurance Program 4321 Legal and Auditing 5,113 5,282 5,282 5,383 1.91% 4327 Professional Services 22,900 35,000 33,747 35,000 3.71% 4361 General Fund Administration 56,278 58,165 58,165 62,957 8.24% 4519 Life Insurance Premiums 141,530 125,000 121,947 125,000 2.50% 4520 Accidental Death Ins Prem 7,802 8,000 7,729 8,000 3.51% 4521 Insurance Premiums 479,908 550,000 584,096 614,000 5.12% 4523 Claims & Judgements 3,923,271 4,173,038 4,360,677 4,750,000 8.93%
Total Operating Expenses - Group Insurance Fund 4,636,802 4,954,485 5,171,643 5,600,340 8.29%
Operating Income (Loss) 33,014 (190,570) (376,110) (269,117) (28.45%)
Non-Operating Revenues 3610 Interest Earned 21,479 25,000 18,333 16,000 (12.73%)
Total Non-Operating Revenues 21,479 25,000 18,333 16,000 (12.73%)
Change In Net Assets 54,493 (165,570) (357,777) (253,117) (29.25%)
Net Assets, Beginning Of Year 3,135,824 3,172,567 3,190,317 2,832,540 (11.21%)
Net Assets, End Of Year $ 3,190,317 3,006,997 2,832,540 2,579,423 (8.94%)
E-77 INTERNAL SERVICE FUNDS
Detail Budget Worksheet
2012 2013 2014 % Change Account No. Description Actual Budget Estimated Adopted From Est
General Insurance Fund (762) Operating Revenues 3721 Casualty Insurance Charges $ 790,120 803,509 790,021 803,509 1.71% 3722 Workers Comp Insur Charges 378,000 389,340 378,000 389,340 3.00%
Total Operating Revenues - General Insurance Fund 1,168,120 1,192,849 1,168,021 1,192,849 2.13%
Operating Expenses 952 - Casualty Program 4321 Legal and Auditing 1,855 1,916 1,854 1,916 3.34% 4349 Employee Assistance Program 2,990 5,500 5,215 5,500 5.47% 4361 General Fund Administration 32,329 33,827 32,329 33,827 4.63% 4390 General Ins-Legal Service 35,154 35,154 31,860 35,154 10.34% 4521 Insurance Premiums 575,731 610,000 590,730 610,000 3.26% 4523 Claims & Judgements 77,951 110,000 83,697 110,000 31.43% 4525 Risk Management Program - 2,000 - - 0.00%
Total Casualty Program 726,010 798,397 745,685 796,397 6.80%
953 - Worker's Compensation Program 4321 Legal and Auditing 1,855 1,916 1,916 1,953 1.93% 4361 General Fund Administration 43,850 45,507 45,507 49,040 7.76% 4390 General Ins-Legal Service 13,671 13,671 13,671 13,671 0.00% 4521 Insurance Premiums 60,104 57,000 63,828 68,300 7.01% 4522 Plan Administration 100 15,000 2,385 5,000 109.64% 4523 Claims & Judgements 271,836 275,000 185,010 275,000 48.64% 4525 Risk Management Program - 1,400 - - (100.00%)
Total Worker's Compensation Program 391,416 409,494 312,317 412,964 32.23%
Total Operating Expenses - General Insurance Fund 1,117,426 1,207,891 1,058,002 1,209,361 14.31%
Operating Income (Loss) 50,694 (15,042) 110,019 (16,512) (115.01%)
Non-Operating Revenues 3610 Interest Earned 13,846 18,000 13,236 12,000 (9.34%)
E-78 INTERNAL SERVICE FUNDS
Detail Budget Worksheet
2012 2013 2014 % Change Account No. Description Actual Budget Estimated Adopted From Est
Change In Net Assets 64,540 2,958 123,255 (4,512) (103.66%)
Net Assets, Beginning Of Year 2,452,082 2,457,036 2,516,622 2,639,877 4.90%
Net Assets, End Of Year $ 2,516,622 2,459,994 2,639,877 2,635,365 (0.17%)
E-79 GLOSSARY
GLOSSARY
Accrual Basis: A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent.
Adjudicated Property: Property that has been placed in State or local government hands because property taxes have not been paid. Louisiana law allows the governmental body having jurisdiction over the property to sell the property.
Ad Valorem Taxes: Taxes levied on an assessed valuation of real and/or personal property.
Agencies: Separate units of government partially funded by the Parish Commission. These units generally are headed by constitutionally elected officials and operate independently of commission supervision.
Amortize: The payment of an obligation in a series of installments or transfers or the reduction of the value of an asset by prorating its cost over a period of years.
Appropriation: A legislative authorization for expenditures for specific purposes within a specific time frame.
Assessed Value: The value price placed on real and other property as a basis for levying taxes.
Asset: Resources owned or held by a government which have monetary value.
Attrition: A method of achieving a reduction in personnel by not refilling the positions vacated through resignation, reassignment, transfer, retirement or means other than through layoffs.
Balanced Budget: A budget in which expenditures do not exceed total available revenues and beginning fund balance.
Benefits: Payments to which participants may be entitled under a pension or group insurance plan.
Bonded Debt: The portion of indebtedness represented by outstanding bonds.
Bonds: A certificate of debt issued by a government guaranteeing payment of the original investment plus interest by a specified future date.
Budget: An annual financial plan showing projected costs and revenue over a specified time period.
F-1 GLOSSARY
Budgetary Basis: Refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash or modified accrual.
Budgetary Control: The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.
CCC: Caddo Correctional Center “CCC” refers to Caddo Parish’s correctional center that houses a maximum capacity of 1,500 inmates.
Capital Improvements: Projects, which produce long term assets such as roads, buildings, drainage facilities, and parks.
Capital Improvements Program (CIP): A five-year projection of capital improvements, which includes funding sources for each project. The first year of the program represents the current fiscal year capital budget.
Capital Project: An expenditure that meets any of the following criteria: (a) expenditure of $4,000 or more for improvement at any one facility, (b) results in the acquisition of an equipment item with a unit cost of greater than $2,500, (c) is a purchase of real property other than right-of-way, (d) provides a new facility or an expansion of floor space at an existing facility, (e) is other than a routine repair of maintenance expenditure costing $2,500 or less.
Capital Project Fund: A fund used to account for the receipt and disbursement of resources designated for capital facilities, improvements or equipment.
Consumer Price Index (CPI): A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation).
Debt Service: The payment of principal and interest on borrowed funds. The Parish has debt service for general obligation bonds and other notes payable.
Debt Service Fund: A fund used to account for the monies set aside for the payment of interest and principal to holders of the Parish of Caddo’s general obligation bonds.
Deficit: An excess of expenditures of a fund over its revenue during a given accounting period.
F-2 GLOSSARY
Departments: Subdivisions of the Parish of Caddo through which services are provided to the citizens. These subdivisions are created pursuant to the Parish Home Rule Charter and are directly supervised by the Parish Administrator.
Depreciation: (1) Expiration in the service life of fixed assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy and obsolescence. (2) The portion of the cost of fixed asset, charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense.
Encumbrance: The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure.
Enterprise Fund: A proprietary fund type used to account for operations that are financed and operated in a manner similar to private sector enterprises, such that costs of providing goods and services to the general public are financed or recovered primarily through fees charged directly to the users of the goods or services provided.
Exempt Municipalities: Cities and towns, with a population greater than 5,000 that maintain their own streets and thereby qualify for a 50% reduction in the Parish General Fund millage rate.
Expenditures: Decreases in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, and intergovernmental grants, entitlement and shared revenues.
Expenses: Outflows of other consumption of assets or incurrences of liabilities (or combinations of both) from delivering or producing goods, rendering services or carrying out other activities that constitute the Parish's ongoing major or central operations.
Fiduciary Funds: Trust and/or agency funds used to account for assets held by the Parish of Caddo in a trustee capacity, or as an agent for individuals, private organizations, other governments and/or other funds.
Function: A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety).
Fund: A fiscal and accounting entity with a self-balancing set of accounts
F-3 GLOSSARY
in which cash and other financial resources, all related liabilities and residual equities, or balances, and changes therein are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations.
Fund Balance: The difference between fund assets and fund liabilities of governmental and similar trust funds.
Gaming Revenues: Revenues from state licensed riverboat casinos or video poker machines operated within Caddo Parish.
General Fixed Assets: Capital assets that are not assets of any fund, but of the government unit as a whole. Most often these assets arise from the expenditure of the financial resources of governmental funds.
General Fund: The general operating fund of the Parish of Caddo. It is used to account for all financial resources except those required to be accounted for in another fund.
Goal: A statement of broad direction, purpose or intent based on the needs of the community.
Governmental Funds: A major fund type generally used to account for tax-supported activities. Governmental funds use the modified accrual basis of accounting.
Infrastructure: The physical assets of a government (e.g., streets, drainage, public buildings, parks).
Intergovernmental Revenues: Revenues from other governments in the form of operating grants, entitlements, shared revenues or payments in lieu of taxes.
Internal Service Fund: A fund used to account for the financing of goods or services provided by one Commission department or agency to other Commission departments or agencies on a cost-reimbursement basis.
Millage: The percentage of value that is used in calculating taxes. A mill is defined as 1/10 of 1 percent and is multiplied by the assessed value after any exemptions have been subtracted to calculate taxes.
Modified Accrual Basis: A basis of accounting where revenue is recorded when measurable and available, and expenditures are recorded when a liability is incurred.
Net Assets: Total assets minus total liabilities
F-4 GLOSSARY
Objectives: Certain accomplishments a department intends to achieve during the fiscal year.
Obligations: Amounts which a government may be legally required to meet out of its resources. They include not only actual liabilities, but encumbrances not yet paid.
Off System Funds: A federal system of funding the replacement of local bridges by state government.
Parish Administrator: The Chief Executive Officer of the Parish of Caddo who manages Parish operations. This office is created by the Parish Home Rule Charter, which establishes a Council-Manager form of government.
Pay-as-you-go: A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing.
Performance Measures: Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity or program.
Permanent Fund: A fiduciary fund type used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for the purposes that support the reporting government’s programs, that is, for the benefit of the government or its citizenry.
Program: A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.
Property Tax Mill: The tax rate on real property based on $1.00 per $1,000 of assessed property value. A mill is equal to 1/10 cent.
Proprietary Funds: A fund used to account for the proceeds of government’s ongoing organizations and activities which are similar to those often found in the private sector. Enterprise funds and internal service funds are proprietary funds.
Refunding Bonds: Bonds issued to replace bonds that are already outstanding. These exchanges result in a reduction of interest payments.
Reserve: An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific purpose.
Retained Earnings: An equity account reflecting the accumulated earnings of an enterprise or internal service fund.
F-5 GLOSSARY
Revenue Anticipation Cash-flow borrowings secured by the annual revenues of a fund. Notes:
Revenues: (1) Increases in the net current assets of a governmental fund type from other than expenditure refunds and residual equity transfers. Also, general long-term debt proceeds and operating transfers-in are classified as "other financing sources" rather than as revenues. (2) Increases in the net total assets of a proprietary fund type from other than expense refunds, capital contributions and residual equity transfers. Also, operating transfers-in are classified separately from revenues.
Sales Taxes: Taxes levied upon the sale or consumption of goods and services.
Severance Taxes: Taxes levied upon the value obtained from removing designated natural resources from land or water.
Special Assessments: Amounts levied against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.
Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts or of major capital projects) that are legally restricted to be expended for specified purposes.
STAR Boot Camp: A military training program for teenagers. Provided as an alternative sentencing initiative by the Juvenile Court under the Specialized Treatment and Rehabilitation program.
State Revenue Sharing: A system of reimbursement from the State of Louisiana. Parish levies of ad valorem taxes are reimbursed for a portion of revenue losses due to the state homestead exemption. These funds are dedicated to the same purpose as the underlying ad valorem tax levy.
State Transportation Fund: A system whereby the State of Louisiana allocates a portion of gasoline tax receipts to parish governments on a per capita basis. These funds are dedicated for construction and maintenance of parish roads and bridges.
Transfers: All inter-fund transactions except loans or advances, quasi-external transactions and reimbursements.
F-6
ACRONYMS
ACRONYMS
AA+: Double A Plus Bond Rating
AAA: Triple A Bond Rating
ACO: Animal Control Officer
ADA: Americans with Disabilities Act
AHA: American Humane Association
ASMC: Animal Services and Mosquito Control
ASPCA: American Society for the Prevention of Cruelty to Animals
CAET: Certified Animal Euthanasia Technician
CCAA: Caddo Community Action Agency
CCC: Caddo Correctional Center
CDA: Child Care Associate
CERT: Consortium for Education, Research, and Technology
CINC: Child In Need of Care
CIP: Capital Improvements Program
CNG: Compressed Natural Gas
COBRA: Consolidated Omnibus Budget Reconciliation Act
CPI: Consumer Price Index
CRS: Community Rating System
EAP: Employee Assistance Program
EAST: Environmental and Spatial Technology
EFNEP: Expanded Food and Nutrition Education Program
FINS: Family In Need of Services
FIRST: For Inspiration and Recognition of Science and Technology
F-7 ACRONYMS
FMLA: Family Medical Leave Act
FNP: Food and Nutrition Program
GAAP: Generally Accepted Accounting Principles.
GEE: Graduation Exit Examination
GFOA: Government Finance Officers Association
GIS: Geographical Information System
HIPAA: Health Insurance Portability and Accountability Act
HVAC: Heating, Ventilating, and Air Conditioning
HSUS: The Humane Society of the United States
IJJIS: Integrated Juvenile Justice Information System
IRS: Internal Revenue Service
JCCP: Juvenile Court for Caddo Parish
JDAI: Juvenile Detention Alternative Initiative
LADOTD: Louisiana Department of Transportation and Development
LEAP: Louisiana Education Assessment Program
LEED: Leadership in Energy and Environmental Design
LFMA: Louisiana Floodplain Management Association
LGTRC: Louisiana Gene Therapy Research Consortium
LMCA: Louisiana Mosquito Control Association
LPESA: Louisiana Parish Engineers and Supervisor’s Association
LSU: Louisiana State University
LSUHSC: Louisiana State University Health Science Center
F-8 ACRONYMS
MPC: Metropolitan Planning Commission
MST: Math, Science, and Technology
NACA: National Animal Control Association
NACO: National Association of Counties
NIGP: National Institute of Governmental Purchasing
NLCOG: The Northwest Louisiana Council of Governments
NPDES: National Pollutant Discharge Elimination System
OBRA: Omnibus Budget Reconciliation Act
OPAO: Organization of Parish Administrative Officials
PERS: Parochial Employee Retirement System
PET: Positron Emission Tomography
RFP: Request for Proposal
RTU: Roof Top Unit
SAFE: Sexual Assault Forensic Examiners
SFHA: Special Flood Hazard Areas
SMART: Science and Medicine Academic Research Training
SPAR: Shreveport Parks and Recreation
STAR: Specialized Treatment and Rehabilitation Program
TOPS: Tuition Opportunity Program
UCC: Uniform Construction Code
UOCAVA: Uniformed and Overseas Citizens Absentee Voting Act
USERRA: Uniformed Services Employment and Reemployment Rights Act of 1994
F-9 ACRONYMS
VYJ: Volunteers for Youth Justice
WIC: Women, Infants and Children
YEP: Youth Enrichment Program
F-10