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2019 Annual Budget, General Fund Revenues Are Estimated at $98.2 Million

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2019 Annual Budget, General Fund Revenues Are Estimated at $98.2 Million JEFFERSON PARISH, LOUISIANA 2019 PROPOSED BUDGET JEFFERSON PARISH OFFICIALS Jefferson Parish President Michael S. Yenni MEMBERS, JEFFERSON PARISH COUNCIL Christopher L. Roberts Councilman-at-Large, Division A Council Chairman Cynthia Lee-Sheng Ricky J. Templet Councilwoman-at-Large, Division B Councilman, 1st District Paul D. Johnston Mark D. Spears, Jr. Councilman, 2nd District Councilman, 3rd District Dominick F. Impastato, III Jennifer Van Vrancken Councilman, 4th District Councilwoman, 5th District Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguishing Budget Presentation Award to Jefferson Parish, Louisiana for its Annual Budget for the fiscal year beginning January 1, 2018. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, 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. 2019 Jefferson Parish Annual Budget i Table of Contents by Function Description Page Description Page Budget Award i Public Safety (Cont.) Table of Contents ii Board of Zoning Adjustments 115 Transmittal Letter 1 Inspection & Code Enforcement 117 Administrative Adjudication 119 Parish Profile Bureau of Administrative Adjudication 121 Parish Profile 5 Dept of Property Maint Zoning/Quality of Life 122 Parish Website 8 Community Justice Agency 124 Parish President & Council 9 Correctional Center - Operations 126 Organizational Chart 10 Correctional Center - Home Detention 128 Schedule of Departments by Fund by Function 11 Fire Services 129 Emergency Management 131 Executive Summary Public Safety Grants and Administration 133 Executive Summary 12 Health and Welfare Financial Policies 30 Health & Welfare 135 Major Revenue Sources/Assumptions 34 County Agent 136 The Budget Process 36 Servicemen's Assistance 137 The Capital Budget Process 40 Jefferson Community Action Programs 138 Appropriation Ordinance 41 Culture and Recreation Personnel Position Control Summary 42 Citizens' Affairs 140 Other Financing Uses Budget Summaries Non-Departmental 142 Annual Budget All Funds 45 Consolidated Fund Balance Summary By Function 47 Special Revenue Funds 3-Year Financial Summaries 48 Department Funding Sources 50 Fund Descriptions 143 Schedule of Budget Transfers 51 Graphical Summaries 52 Transit Function Transit 148 General Fund Transit - Elderly & Handicapped 150 Summary 55 Culture and Recreation Functions Legislative Functions Library 160 Council 56 Consol Jeff Recr & Comm Ctr & Plygrd Dist 163 Legislative Delegation 58 Alario Center 166 Government and Ethic Compliance 60 West Jeff Park & Comm Ctr & Plygrd Dist 168 Judicial Functions Playground District 16 170 Adjudicated Property 62 Lafreniere Park 171 District Attorney 63 LaSalle Park 173 Law 65 Culture and Parks 214 District Courts 67 Council District Improvement/Assistance Funds 1st Parish Court 69 Off Track Betting 175 2nd Parish Court 71 Video Poker 176 Juvenile Court 73 Tourism 177 Justice of the Peace 75 Westbank Riverboat Gaming 178 Constables 77 Health Premium Return Fund 179 Miscellaneous Judicial 79 BP Settlement 227 Pre Trial Release of Prisoners 80 Public Safety Functions Executive Function Juvenile Services 151 Parish President 82 Ambulance Dist. No. 2 159 Elections Fire District No 9 180 Elections 84 Fire District No 4 181 Registrar of Voters 85 E.B. Consol. Fire District 182 Financial Administration Fire District No 3 184 Finance Director 87 Fire District No 5 185 Accounting & Payroll 89 Fire District No 6 186 Budget Director 91 Fire District No 7 187 Internal Audit 93 Fire District No 8 188 Purchasing 95 Emergency Communications 189 General Services 97 Security Enhancement District 191 Personnel 99 24th Court Commissioners 194 Human Resource Management 101 Criminal Justice 213 Planning 103 Inspector General 222 Planning Advisory Board 105 Off Duty Witness Fund 224 Risk Management 107 Economic Redevelopment General Services Economic Development 211 Central Printing 109 Terrytown Redevelopment 219 Miscellaneous General Services 111 Metairie CBD Economic Develop Dist 220 Surplus Property 112 Churchill Economic Develop Dist 221 Public Safety Stonebridge Neighborhood Improvement and 225 Public Safety 114 Beautification District 2019 Jefferson Parish Annual Budget ii Description Page Description Page Health and Welfare Functions Loan Programs Animal Shelter 153 Louisiana Community Development Authority - Grand Isle 288 Mosquito Control 155 Pavilion Health Unit 156 Louisiana Community Development Authority - Revenue 289 Human Services Authority 158 Refunding A & B Senior Services 217 Louisiana Community Development Authority - 2009 A, B & C 290 Public Ed & Gov't Programming 226 Louisiana Community Development Authority - Refunding 291 2009A Public Works Functions Louisiana Community Development Authority - Refunding 292 Streets Department 196 2009B Comprehensive Zoning Overlay 203 Louisiana Community Development Authority - Refunding 293 Road Lighting Dist 7 204 2009C Consolidated Road Lighting 205 Louisiana Community Development Authority Revenue Bonds 294 Consol Drainage Dist No 2 207 2010 Consolidated Garbage Dist No. 1 209 Louisiana Community Development Authority - Refunding 295 2014 Enterprise Funds Louisiana Community Development Authority - Refunding 296 Fund Descriptions 228 2015 Consolidated Sewer District No. 1 229 Louisiana Community Development Authority - Refunding 297 Consolidated Water District No. 1 231 2016 Statement of Long Term Debt 298 Internal Service Funds Computation of Legal Debt Margin 299 Fund Descriptions 233 Schedule of Debt Service to Maturity by Issue Type 300 Central Garage 234 Ratio of Net General Obligation Bonded Debt to Assessed Value 301 Electronic Information Systems Management 236 Pledged Revenue Coverage 302 Security Management 238 Computation of Direct and Overlapping Debt 304 Engineering Department 240 Public Works Administration 242 Statistical Information Environmental Affairs 244 Five Year Fund Balance History 305 Tax Revenues by Source, Governmental Funds 306 Capital Improvement Programs Property Tax Levies and Collections 307 Annual Budget 246 Assessed and Estimated Actual Value of Taxable Property 308 Overview and Project Descriptions 247 Property Tax Rates and Overlapping Governments 309 Capital Allocation by Department 258 Principal Taxpayers 310 Appropriation Ordinance 267 Ad Valorem Tax Authorization 311 Ad Valorem Taxes Generated Per Mill 312 Grant Budget 268 Demographic Statistics 313 Debt Service Funds Glossary 314 Debt Management 269 Acronyms 319 Annual Budget 275 Outstanding Long-Term Debt 276 Special Tax Bonds SST Revenue Refunding Bonds Series 2009 A & B 277 SST Revenue Refunding Bonds Series 2013 278 SST Revenue Refunding Bonds Series 2017A 279 SST Revenue Refunding Bonds Series 2017B 280 EB Hotel Occupancy Tax Refund Imp Series 2018 281 Second Parish Court Revenue Bonds Series 2014 282 LO Chetta Drive Sewerage Certificates of Indebtedness 283 Series 2013 24th Judicial District Court Project Series 2014 284 General Obligation Bonds Fire Protection District No 7 285 Consol Playground Dist #2, Sub #1 286 Animal Shelter Series 2013 287 2019 Jefferson Parish Annual Budget iii Jefferson Parish Transmittal Letter 2019 Jefferson Parish Annual Budget 1 2019 Jefferson Parish Annual Budget 2 2019 Jefferson Parish Annual Budget 3 2019 Jefferson Parish Annual Budget 4 Jefferson Parish Parish Profile Jefferson Parish, Louisiana History and Overview Jefferson Parish is located in southeast Louisiana stretching 60 miles between the south shore of Lake Pontchartrain and the shores of the Gulf of Mexico. A product of the Mississippi River’s delta system, the area that is now Jefferson Parish resulted from the river’s deposit of sediment into the gulf as its course continued to change. The resulting diverse topography consists of natural land ridges, bayous, swamps, lakes, bays and islands. The Parish was established in 1825, and at that time it extended west to east from St. Charles Parish to present‐day Felicity Street in New Orleans. However, to accommodate its growing population, Orleans Parish annexed property from Jefferson Parish’s eastern side. By1874, the current boundaries of Jefferson Parish were set. The parish is bounded by Orleans Parish and Plaquemines Parish to the east, the Gulf of Mexico to the south, St. Charles Parish to the west and Lake Pontchartrain (St. Tammany Parish) to the north. The Mississippi River bisects the parish into two parts that are locally termed the east bank and west bank. The east bank of Jefferson Parish is generally North of the Mississippi River and is composed of the unincorporated areas of Metairie and Jefferson, primarily, and the incorporated cites of Kenner and Harahan. The west bank, located south of the Mississippi River, contains the unincorporated areas of Marrero, Harvey, Terrytown, Crown Point, Lafitte and Waggaman, while Gretna, Westwego and Jean Lafitte are incorporated. The incorporated Town of Grand Isle located on a barrier island in the Gulf of Mexico forms the parish’s southernmost boundary. Over the years, Jefferson Parish has transitioned from a rural parish comprised of farmland and vast undeveloped tracts, to New Orleans’ first suburb from the 1950’s to the 1970’s, to its current status as an urban business center and one of the
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