PARISH OF CADDO, LOUISIANA
ANNUAL OPERATING AND CAPITAL IMPROVEMENT BUDGET
January 1, 2010 – December 31, 2010
WOODROW WILSON, JR ADMINISTRATOR & CEO
ERICA R. BRYANT DIRECTOR OF FINANCE & HUMAN RESOURCES
COMMISSION MEMBERS
Douglas “Doug” Dominick District 1 Rose Wilson-McCulloch District 2 Carl A. Pierson, Sr. District 3 Matthew Linn District 4 Sam L. Jenkins District 5 Lindora Baker District 6 Stephanie Lynch District 7 John Escude District 8 Micheal Thibodeaux District 9 David Cox District 10 Jim Smith District 11 Kenneth “Ken” Epperson District 12
ABOUT THE COVER The picture was taken at the Christmas on Caddo Fireworks Festival which is held annually at Earl G. Williamson Park located in Oil City, Louisiana. The fireworks display is ignited from the barge donated by Allen Brothers.
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, 2009. 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
2010 OPERATING AND CAPITAL IMPROVEMENT BUDGET
Table of Contents
Page Section Number
A. Budget Message A- 1 Goals and Objectives A- 8 Organization Chart A- 10 Annual Calendar A- 11
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- 3 Department of Public Works B- 9 Department of Facilities and Maintenance B- 17 Department of Parks and Recreation B- 23 Department of Juvenile Services B- 29 Department of Animal Services and Mosquito Control B- 33 Department of Fleet Services B- 37
Parish-Funded Agencies:
First Judicial District Court B- 40 District Attorney B- 42 Coroner B- 44 Registrar of Voters B- 48 LSU Extension Service B- 52 Juvenile Court B- 57 Caddo Parish Health Unit B- 59 Biomedical Research Foundation B- 61 Shreve Memorial Library B- 68
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
2010 OPERATING AND CAPITAL IMPROVEMENT BUDGET
Table of Contents
Page Section Number
Schedule of Ad Valorem Assessments, Millage Rates and Tax Revenues C- 12 Combined Personnel Roster C- 16 Total Salaries C- 17 Miscellaneous Statistics C- 18 Area Map C- 20
D. Capital Improvement Budget
Capital Outlay Fund D- 1
Long-Range Capital Plans
Department of Public Works D- 10 Department of Facilities and Maintenance D- 12 Department of Parks and Recreation D- 19
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- 12 Budget by Category E- 14 Public Works Fund E- 16 Building Maintenance Fund E- 20 Detention Facilities Fund E- 22 Parks and Recreation Fund E- 24 Solid Waste Disposal Fund E- 26 Juvenile Justice Fund E- 28 Health Tax Fund E- 32 Biomedical Fund E- 36 PARISH OF CADDO
2010 OPERATING AND CAPITAL IMPROVEMENT BUDGET
Table of Contents
Page Section Number
Riverboat Fund E- 37 Criminal Justice Fund E- 39 Oil and Gas Fund E- 40 Economic Development Fund E- 41 Law Officers Witness Fund E- 42 Reserve Trust Fund E- 43 Shreve Memorial Library Fund E- 44
Debt Service Fund
Statement of Bonded Debt E- 46 Bonded Debt Per Capita E- 47 Legal Debt Margin E- 48 Budget by Category E- 49 Budget Detail E- 50
Capital Project Funds
Fund Summary E- 52 Criminal Justice Facilities Fund E- 53 Capital Improvement Fund E- 54
Internal Service Funds
Fund Summary E- 55 Budget by Category E- 57 Group Insurance Fund E- 58 General Insurance Fund E- 59 Fleet Services Fund E- 60
F. Glossary F- 1 Acronyms F- 8
2010 BUDGET MESSAGE
2010 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 Charter, the Parish Administration is pleased to submit its proposed 2010 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 it is our practice, this budget we present to you represents a balanced budget for 2010 – 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. In addition, this proposed budget prepares the Parish government to meet the unique challenges that must be addressed to protect, preserve and enhance the quality of life for the citizens.
The Parish Commission and the Administration is committed to the provision of a quality service delivery program, and to that end, is 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 the Parish’s jail system, and recreation programs. The Parish Administration has made a concerted effort to improve its collaborative efforts with other local agencies and state government in an effort to more efficiently utilize available resources, pursue state/federal grant funding and minimize the overall tax burden of individual taxpayers. The Parish Administration will continue to pursue strategic partnerships that will improve options and enable the staff to work smarter and more efficiently.
Throughout this economic downturn, our Parish Commission can be proud that sound fiscal planning, responsible budgeting, and reductions in expenses have allowed us, this year, to secure a bond rating of AA+ from Standard and Poor's. This particular rating is the best bond rating in the entire State of Louisiana!! We have been able to save our taxpayers, and their children, millions of dollars, over the coming years, through reduced interest rates for bond sales. Securing an AA+ rating is a testament to responsible management of the Parish’s finances. Once again, the key factors that contributed to such a high bond rating are our commitment to build and maintain a strong financial reserve and our program of managed capital debt service and a low debt ratio. For the second year in a row, accolades are in order for the Commission and Administration for the commitment and foresight to safeguard those funds which has resulted in strengthening the Reserve Trust Fund for the Parish’s financial future. It is our goal to achieve and maintain an AAA bonding rating!!
As we bring an end to the May 5, 2007, Bond Renewal, it has served us well and has enabled us to accelerate the completion of capital projects on our Five-Year Capital Plan, and, yet, there is still more to do. In the next few months, the Administration will be bringing forth another capital improvement project
A-1 2010 BUDGET MESSAGE
initiative to present to you and the citizens of the Parish in order for us to continue making vital infrastructure improvements in Parish resources to meet current and future demands for our services.
Most of our State’s economists have stated, in newspaper articles and other publications, that Northwest Louisiana, in particular, Caddo Parish and its region, “is holding its own in spite of the economic down turn in the nation’s economy”. With this in mind, the Parish remains in good financial condition, and we are proud to be consistent leaders among the top parishes within the State, in regard to our low indebtedness, which is far below what one would expect for a parish of our size. The organization has consistently garnered the Government Finance Officers Association’s (GFOA) budget award for the past ten years, and our exceptional financial audits are indicative of our efforts to achieve financial standards of excellence.
One of the major contributing factors which has lead to our improved financial prosperity is the discovery and development of the Haynesville Shale. According to the State Department of Natural Resources Secretary, Scott Angelle, “the Haynesville Shale is a game-changer and the best geographic area in the U.S. to drill - where people want to get involved!!” The Haynesville activities have brought with it many financial benefits such as increased sales and use taxes and job opportunities. Over this past year, the Parish has received approximately $29,000,000 in lease bonus payments. As the Commission contemplates what investment that it would make with this additional resource, I recommend that we look at putting aside some additional funds in our Reserve Trust Fund to securely position the Parish to be able to respond to contingency situations, while still maintaining the ability to use these funds for any worthwhile projects going forward. I can not understate the importance of having a solid reserve. I would like to, again, commend the Caddo Parish Commission for creating the “Oil and Gas” Reserve Fund whereby these revenues can be wisely and prudently invested in the Parish’s future.
It is an exciting time to live, to work, and to invest in the Parish of Caddo. I am proud of the Parish Commission’s efforts and increased interest that it has demonstrated in wanting to “be at the table” on economic development opportunities. Because of its leadership and resources, the Parish is in a very favorable position to permanently transform the landscape of the Parish for its citizens and future generations. The action that the Commission has taken to invest in supporting the creation of more Doctoral Programs at Louisiana State University in Shreveport, and the establishment of a Professor’s Chair at Southern University in Shreveport, for Southern’s New Business Incubator Program, will help to create a desperately needed research based institution in our community that will support the Air Force’s Global Strike mission at Barksdale as well as assist emerging businesses. The Commission is to be commended for its willingness to engage local partners and groups to encourage economic development through offering local tax incentives.
Because of the Commission’s prudent fiscal leadership and a relative healthy local economy, our budget is structurally sound. 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 within our existing resources. The overall spending forecast is projected to be consistent with priorities and needs.
Issues Impacting the 2010 Budget
The 2010 Budget represents a sustainable Work Plan that positions us to better achieve our mission and priorities in the coming year - while being ever mindful of the potentially changing economic conditions locally and across the nation. Below are three areas that have formed the development of our resource allocations.
A-2 2010 BUDGET MESSAGE
Local Economy: The economy of Northwest Louisiana looks very promising in spite of what is taking place on a national level. Organizations such as the Northwest Louisiana Economic Development Foundation, are working very hard to bring prospective businesses to our area. The Foundation is also working on several promising projects that will have a significant economic impact on the entire region for many years to come. In addition, the Port of Shreveport-Bossier is continuing to grow and bring additional employment prospects to the area such as Pratt Industries. Although Barksdale Air Force Base was not selected for the Air Force Cyber Command Headquarters, we are happy that the Air Force decided to place the Global Strike Command Headquarters at Barksdale. The new Command will bring with it hundreds of high paying jobs and generate a local economic impact of approximately$2,000,000,000. In addition, the Cyber Innovation Park, located in Bossier City, is well under way with its first building scheduled to be completed at the end of the year, and is 100% leased out!! The Innovation Park will have a tremendous impact on the entire region, and it will help transform our local community to a technological-knowledge driven economy.
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 2010 Budget has been determined to be approximately $9.4 million which represents 108% of General Fund expenditures.
2010 Parish-wide Initiatives: The budget has been developed to address the following challenges that were identified by the Commission and Staff:
Estimated $2.3 million deficit within the Juvenile Justice Fund Constantly rising medical costs at the Caddo Correctional Center (CCC) Increased health claims in the Group Insurance Fund Creation of a Parish Utility District to provide Parish citizens with water and sewage services Infestation of Giant Salvinia Plants in area lakes Economic Development Initiatives Development of a Parish-wide Master Plan which takes into account the rural areas of the Parish
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 for 2010, 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 2010 budget. The Capital section represents the Parish’s capital improvement plan for the 2010 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 2010 Budget is balanced in that revenues and fund balance reserves meet total 2010 expenditures. Fund balance is 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 spending.
A-3 2010 BUDGET MESSAGE
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. As previously noted, our economic outlook is bright. Most economists predict an excellent economic outlook for North Louisiana, especially, given the impact of the Haynesville Shale. Accordingly, the budget includes a 8.7% increase in property tax revenues from the budget of $45.9 million in 2009 to $49.9 million for 2010. The increase is the result of new properties added to the tax roll. The assessment has increased 9.1% since 2007. Sales taxes are budgeted at $7.5 million for 2010 compared to the $6.5 million budget for 2008, a 15% increase which is quite modest given the over 50% increase in sales tax collections in 2008.
Property taxes and sales taxes comprise 82% of the Parish’s total revenues and both are expected to increase due to the effect of the Haynesville Shale. The Haynesville Shale will result in additional use of oil and gas equipment thereby increasing property taxes and an increase in retail sales because of the substantial lease bonuses that are being paid to residents. The Parish has conservatively estimated $1,200,000 for its oil and gas revenue for 2010 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 remain stable for 2010.
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 2010 is expected to decrease by $10 million to $142 million from an estimated beginning fund balance of $152 million.
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. Capital projects increased from $15.6 million in 2009 to $19.4 million in 2009. Bond proceeds will be used to fund $8.4 million of the capital projects. Capital improvements comprise 24% 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 and bridges and building renovations.
Expenditures – The Parish’s 2010 proposed expenditures, excluding the Shreve Memorial Library and the Biomedical Research Center, which are not managed by the Caddo Parish Commission, is $62,220,336, an increase of 7.4%, over the 2009 budget. A summary of each fund’s budget is detailed on A-6.
The following items address the factors associated with the increase:
Salaries – Increases in operating expenses are typically associated with changes in compensation, benefits, and staffing levels. The 2010 budget provides for an average of a 5% pay adjustment. Merit increases are provided for up to 3% with the majority of the employees expected to receive a 2% increase and a cost of living adjustment is provided at 3%. Total budgeted positions, including parish funded agencies, is 441, a net decrease of 3 positions. The Parish lost six positions when the STAR Boot Camp program was eliminated and gained three positions, two for CCC and one for Juvenile Detention.
Health Insurance – The premiums for the group medical program are projected to increase 10%. This is attributable to the increase in healthcare costs. Claim payments for 2009 are
A-4 2010 BUDGET MESSAGE
estimated at $3 million and the 2010 budget for claims is $3.5 million. All departments and participating agencies have also been allocated an additional charge to cover the increase. The additional allocation is $300,000. The 10% increase in premiums affects the employees as well as the Parish.
Prison Operations – Expenditures related to the operations of the Caddo Correctional Center (CCC) and the Juvenile Detention Center are estimated to increase 9%. The increase is the result of higher costs for medical, feeding/housing, transportation and clothing for inmates at CCC due to an increase in the prison population.
Juvenile Justice – Revenues in the Juvenile Justice Fund are anticipated to be $3.7 million with expenditures of $6.0 million, resulting in appropriations exceeding revenues by $2.3 million. The Criminal Justice Fund will provide an operating subsidy totaling $2.3 million to offset this deficit. The Juvenile Justice Fund simply does not have an adequate revenue base to fund its current level of expenditures, but 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.
Debt Service – Debt service expenditures are expected to decrease 52%. The Parish paid off the debt for Government Plaza and the debt for CCC. The decrease in debt service reflects the decrease in principal and interest payments. The Parish obtained approval from the voters in May 2007 to issue $30 million in bonds to fund various capital projects; the last $10 million of the $30 million was issued in 2009. The additional debt service payments for these bonds are reflected in the 2010 budget. The Parish has 1.95 mills dedicated to the payment of debt service principal and interest.
Capital Improvements – The Parish has increased the Capital Outlay Program by $3.8 million in 2010 over 2009. The increase in the Capital Outlay Program includes an increase in the Road Treatment Program of $1,000,000 and improvements to Parish building facilities including remodeling the fifth floor of the Parish Courthouse ($1.5 million) and total upgrade of the fire alarm system in the Juvenile Court ($1.2 million).
A-5 2010 BUDGET MESSAGE
PARISH OPERATING FUNDS
2009 2010 Percent Budget Budget Change
General Fund $ 7,997,381 $ 8,605,663 7.6 % Special Revenue Funds Public Works 6,840,892 6,986,782 2.1 % Building Maintenance 3,419,051 3,585,737 4.9 % Detention Facilities 7,368,093 8,009,531 8.7 % Parks and Recreation 1,104,818 1,166,664 5.6 % Solid Waste 2,204,300 2,297,453 4.2 % Juvenile Justice 5,688,190 5,961,916 4.8 % Health Tax 2,902,978 2,965,569 2.2 % Riverboat 1,096,275 807,285 (26.4)% Criminal Justice 217,709 272,908 25.4 % Oil and Gas 31,735 37,035 16.7 % Economic Development 230,915 366,321 58.6 % Law Officers Witness 59,157 64,789 9.5 % Reserve Trust 9,839 10,241 4.1 %
Capital Project Funds Criminal Justice Facility - - - Capital Improvement - 29,268 100.0 % Capital Outlay 15,584,592 19,400,264 24.5 %
Debt Service Fund 3,185,204 1,807,808 (43.2)%
Total Parish Operations 57,941,129 62,375,234 7.7 %
Other Special Revenue Funds Biomedical 2,361,098 2,594,635 9.9 % Shreve Memorial Library 13,462,768 15,175,463 12.7 %
Total All Funds $ 73,764,995 $ 80,145,332 8.6 %
Future Outlook
The challenge of providing services within available resources will continue to be an issue for Caddo Parish for years to come. The Commission, along with the Caddo Parish Administration, must address short and long-term financial concerns to ensure resources are available to meet future needs and allow for continuity of services.
It is true that our future is bright; however, the key to taking advantage of future opportunities will be our resolve to make wise investments in our future. It is very important that we plan ahead by anticipating the
A-6 2010 BUDGET MESSAGE
tremendous opportunities the revenues from the Haynesville Shale and the completion of Interstate 49 will bring. For this reason, it is paramount that we engage our local partners in effective community planning and development through the creation of a Parish-Wide Master Community Development Plan, which takes into account smart growth and infrastructure support.
Another matter that our future demands is that we address the issue of having a sufficient water supply for all areas of the Parish. With the uncertainty of the ground water situation, we must aggressively address future options that will ensure safe drinking water for all citizens of the Parish. Perhaps, this might lead to the development of a regional concept, process, and distribution of water.
I applaud the Parish for taking the lead in bringing all of the community leaders to the table to plan the Parish’s future. We have to come to an understanding that we can no longer think in isolated terms and move towards a regional perspective as to “what is good for the region is good for everyone.” If we stall and fail to grasp this concept, we find ourselves fighting for the same resources, which will ultimately impede our progress as a community and region.
Finally, we must position ourselves and our resources to be ready to make the most of economic opportunities when they come our way. We can not afford to “fall asleep at the wheel” on this matter and expect to arrive at the future of abundance and excellence in the quality of life for our citizens. Economic viability for the entire region must be our focus.
Acknowledgments
This year’s budget development process has been a team effort. Department Heads, the Caddo Parish Commission, the Caddo Parish workforce, and Parish agencies deserve recognition for demonstrating collaboration and creativity in developing this budget, which will be used as our work plan in 2010.
Mrs. Erica Bryant and Mrs. Hayley Barnett, along with their staff, are once again commended for their assistance in completing the 2010 budget. In addition, I appreciate the spirit and cooperation that Parish agencies demonstrated, as well.
Conclusion
The Parish of Caddo is financially sound and continues to practice prudent financial management to present to you a budget that is balanced within available resources. The 2010 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 towards 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-7
2010 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 polices 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 especially in the area of personnel.
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. Continue to develop new parks in accordance with the recreational needs of the Parish. A master plan is being developed to provide an assessment of the Parish’s recreational needs and priorities. Work to educate the citizens of Caddo Parish of the Giant Salvinia problem as well as continue to fight the problem in area lakes.
A-8 2010 Goals and Objectives
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 reduction and development to reduce staff through attrition and transfers. 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-9 ORGANIZATION CHART
CADDO PARISH COMMISSION SHREVEPORT, LOUISIANA
RESIDENTS OF CADDO PARISH
CADDO PARISH COMMISSION
COMMISSION BOARDS AND COMMISSIONS A-1 CLERK SHREVE MEMORIAL LIBRARY BOARD
0 METROPOLITAN PLANNING COMMISSION SPECIAL DISTRICTS - FIRE, WATER, ETC PARISH ADMINISTRATOR AND CHIEF EXECUTIVE OFFICER
PARISH ATTORNEY
FINANCE & HUMAN RESOURCES
PUBLIC FLEET FACILITIES & ANIMAL SERVICES & PARKS & JUVENILE WORKS SERVICES MAINTENANCE MOSQUITO CONTROL RECREATION SERVICES
2010 ANNUAL CALENDAR 2010 ANNUAL CALENDAR PARISH OF CADDO
JANUARY FEBRUARY
JANUARY 20 - CADDO PARISH EMPLOYEE APPRECIATION DAY FEBRUARY 4 - GFOA WINTER WORKSHOP
ANNUAL REVIEWS AND EVALUATIONS FEBRUAY 25-27 - POLICE JURY ASSOCIATION CONVENTION
OWL MOON OPEN HOUSE - WALTER B JACOBS PARK FEBRUARY 26 - OPAO QUARTERLY BOARD MEETING
VALENTINES FOR WILDLIFE - WALTER B. JACOBS PARK
MAY JUNE
MAY 1 - MUNICIPAL GENERAL ELECTION JUNE 23 - NEW EMPLOYEE ORIENTATION
SENIORS DAY - EARL G. WILLIAMSON PARK JUNE 6-9 - NATIONAL GFOA CONFERENCE - ATLANTA, GA
BEGIN WORK ON ROAD TREATMENT PROGRAM GET HOOKED ON FISHING DAY - EARL G. WILLIAMSON PARK
COMMISSION SELECTS OFFICIAL JOURNAL
COMPREHENSIVE ANNUAL FINANCIAL REPORT ISSUED
JUNE 21-23 GOVERNMENT FLEET CONFERENCE - AUSTIN, TX
NATIONAL POLLINATOR WEEK ACTIVITIES WALTER JACOBS PARK AND EDDIE D JONES PARK
SEPTEMBER OCTOBER
SEPTEMBER 22 - NEW EMPLOYEE ORIENTATION OCT 2 - OPEN PRIMARY ELECTION
LPESA OCT 6-8 - LA GFOA FALL CONFERENCE - BATON ROUGE, LA
OFF SYSTEM BRIDGES - INSPECTIONS & REPORT CREEPY CRITTERS AND SPOOKY STORIES - WALTER B. JACOBS PARK ORGANIZATION OF PARISH ADMINISTRATIVE OFFICIALS 2009 CONVENTION 2ND HARVEST MOON NIGHT WALK - WALTER JACOBS PARK
NEW WORLD USER CONFERENCE - SAN DIEGO, CA
1ST HARVEST MOON NIGHT WALK - WALTER B JACOBS PARK
TAKE A CHILD OUTSIDE ACTIVITIES - WALTER JACOBS PARK AND EDDIE D JONES PARK A-11 2010 ANNUAL CALENDAR PARISH OF CADDO
MARCH APRIL
MARCH 6-10 - NACO MEETING - WASHINGTON DC APRIL 5-9 - AMERICAN MOSQUITO CONTROL ASSOCIATION NEW ORLEANS, LA MARCH 24 - NEW EMPLOYEE ORIENTATION APRIL 21-24 - LFMA CONFERENCE (STATE FLOODPLAIN HARBINGERS OF SPRING TRAIL WALK - WALTER JACOBS MANAGERS)
JENNER JOHNSON MEMORIAL ORIENTEERING MEET - APRIL FOOLS FUN - WALTER B JACOBS PARK EDDIE D. JONES PARK PARISH MS4 PERMITS ANNUAL REPORT DUE OFF SYSTEM BRIDGE: INSPECTION AND REPORTS APRIL 28-30 - LA GFOA SPRING CONFERENCE MARCH 27 - MUNICIPAL PRIMARY ELECTIONS
JULY AUGUST
JULY 16-20 - NACO ANNUAL CONFERENCE - RENO, NV AUGUST 12-13 - OPAO ANNUAL CONFERENCE
MID-YEAR EMPLOYEE EVALUATIONS 2011 BUDGET PROCESS BEGINS
NOVEMBER DECEMBER
NOV 2 - OPEN GENERAL ELECTION DECEMBER 22 - NEW EMPLOYEE ORIENTATION
PUBLIC HEARING 2011 BUDGET BENEFIT PLAN OPEN ENROLLMENT
FALL FOREST WALK - WALTER B. JACOBS PARK COMMISSION ADOPTS 2011 BUDGET
LOUISIANA TRAILS RUN - EDDIE D. JONES PARK CHRISTMAS ON CADDO - EARL G. WILLIAMSON PARK
VOLUNTARY BENEFITS OPEN ENROLLMENT CHRISTMAS FOR CRITTERS - WALTER B. JACOBS PARK
HO HO HO MEET - WALTER B. JACOBS MEMORIAL NATURE PARK
ANNUAL LMCA MEETING
A-12
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 2009
ORDINANCES AND RESOLUTIONS
Drafted and finalized approximately fifty (50) ordinances and resolutions for the Caddo Parish Commission, the Parish Administration, and other departments and agencies of the Parish of Caddo.
Drafted ordinance to establish regulations pertaining to conducting oil, gas and other hydrocarbon well operations and operations related thereto in Caddo Parish. Coordinated numerous meetings with local and state government representatives and committees, oil and gas industry and public for the establishment of reasonable and uniform regulations to ensure the compatibility of the manner of conducting oil, gas and other hydrocarbon well drilling and related operations.
LITIGATION
Obtained final dispositions in the following matters:
Holly Barajas, Ray Vize, Marjorie Schewmake and William Watkins v. Caddo Parish Commission, No. 495,782-C, First Judicial District Court, Caddo Parish. This case involved an auto accident on GM Blvd. The case was mediated by attorneys for St. Paul Insurance Company and settled.
Sarah Harris, Individually and as Natural Tutor for the Estate of Kelsie Harris and Raven Harris, v. The Unopened Succession of Brandy R. Jarrells, Kansas City Southern, Caddo Parish, Town of Oil City, et al, No. 499,575-C, First Judicial District Court, Caddo Parish. This case involved an accident at a railway crossing in Oil City. This matter was settled at mediation by attorneys for St. Paul.
Amanda Shores Meadows, Melinda Brooke Shores and Jeffery, Individually and as Surviving Children of Vickie Shores v. Melissa Shores, et al., No. 510,063-B, First Judicial District Court, Caddo Parish. This case involved an accident on Caddo Lake Bridge on Hwy. 1. The parish obtained a favorable dismissal as it has no liability to the care or control of the accident site.
Jeron Smith v. Joann Shaw and Caddo Parish Commission, No. 511,997-A, First Judicial District Court, Caddo Parish. This case involved an accident wherein a vehicle was struck while picking up trash in the street. The case was settled.
B-1 OFFICE OF THE PARISH ATTORNEY
NARRATIVE
State Farm Fire & Casualty Company v. Caddo Parish Commission, No. 528,944-B, First Judicial District Court, Caddo Parish. This case involved property damage. The Parish obtained a favorable dismissal as it has no liability to the property at issue.
Myrtle Whitaker v. Caddo Parish, No. 517,874-C, First Judicial District Court, Caddo Parish. This case involved an accident at the Courthouse. This case was settled.
Litigated the following case:
William Haldy, Jr. v. Caddo Parish, First Judicial District Court, Caddo Parish. This case involved an appeal of the Parish’s Animal Service Board wherein the Commission upheld a decision of the Board concerning a dog deemed “vicious”. The Court granted the appeal without any assessment of liability to the Parish.
CONTRACTS
Drafted and finalized approximately one hundred (150) contracts, amendments to contracts, hold harmless agreements, intergovernmental agreements, cooperative endeavor agreements and leases on behalf of the Parish of Caddo.
GARNISHMENTS
Drafted appropriate responses to garnishment/bankruptcy petitions.
LEGISLATION
Disseminated information to the Louisiana Legislature pertaining to matters of interest to Caddo Parish.
We are hopeful that the citizens of the Parish of Caddo; all parish officials, administrators, and 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-2 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
In January 2006, the Caddo Parish Commission voted to combine the finance and human resources department into one department. 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 360 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 $63,000,000 in revenues is collected annually. The division also manages the Parish’s investment portfolio of $90,000,000, 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.
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.
B-3 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
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 2009
Achieved a Standard and Poor’s Bond rating of AA+
Issued $10,000,000 bonds for use on capital projects
Implemented change of banks from Regions to Capital One
Earned the GFOA Distinguished Budget Presentation Award
Implemented online customer service satisfaction surveys
Completed competitive solicitation process for Energy Consultant
Completed competitive solicitation process for Performance-Based Energy Contract for CCC
Implemented electronic bids
Implemented streamlined construction bid forms in compliance with new state statutes
Provided public bid law compliance training to regional design professional group
Participated in four minority and small business forums
Implemented use of indices for multi-year contracts
Received competitive proposals for document imaging service
Provided training for supervisors on time and attendance, performance management, and human resources procedures
Participated in professional development seminars on topics related to Human Resources such as workers’ compensation, ADA, FMLA, USERRA, COBRA and payroll
Implemented applicant testing software
Launched eSuite, streamlining human resource function through the use of self service
Connected Fleet and Animal Services with fiber optic cable to share phone system
B-4 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
Implemented new phone system for downtown and Animal Services and Fleet
Implemented wireless point-to-point solution between Government Plaza and Facilities Maintenance warehouse to support security cameras
Assisted Animal Services in outfitting ACOs with laptops in vehicles to access PetPoint in the field
Wrote a web application to allow access to the old Animal Services application data
Implemented a portable professional recording system in the Administration Conference Room
Implemented new production server for accounting/human resources application
Wrote a web application to collect and report on call detail records from the new phone system which saved the Parish approximately $3500 by not having to purchase a commercial application
GOALS FOR 2010
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
Develop an accounting procedures manual
Conduct additional internal reviews of Parish departments that will result in improved efficiency
Closely monitor benefit plans to ensure plans meet the needs of the Parish and its employees
Revitalize the recruitment and selection process by implementing an on-line application for internal and external candidates
Implement an applicant scoring process through Logos.Net to ensure selection of top candidates
Continue to improve relations with women and minority contractor associations
Create a new purchasing policy manual
Develop and initiate performance improvement plan
Certify at least one purchasing professional as LEED Green Associate
Continue to develop and implement online procurement card training
B-5 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
Begin process to attain Outstanding Agency Accreditation from NIGP by 2012
Develop new procurement process for Juvenile Detention food
Develop written code of ethics for purchasing division
Develop and implement process to establish use of qualified product lists
Develop procedures for identifying and documenting cost savings
Two purchasing professionals to complete National Incident Manager System training
Improve employee relations by implementing a quarterly newsletter developed by human resources, finance, purchasing and information systems which will facilitate a team atmosphere and offer employees information related to such topics as group benefits, safety, purchasing cards, technology, etc
Increase employee satisfaction by developing and implementing a satisfaction survey
Ensure business continuity through implementation of digital document management solution
Implement an online application and scoring process for internal and external job candidates
Continue to replace all Ethernet switches downtown and at remote sites
Continue upgrade of Microsoft office
Push for fiber build-outs to Juvenile, CCC, Animal and Fleet
Prepare for upgrade to Server 2008 on all servers
Prepare for upgrade to Windows 7
Complete accounting manual
B-6 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
PERFORMANCE MEASURES
WORKLOAD INDICATORS 2008 2009 2010 Actual Projected Estimate
Employees in Department 17 17 17
Vendor transactions processed 21,891 22,790 21,900
Payroll transactions processed 10,500 10,750 10,500
Pay Periods processed 38 38 38
Bank Statements reconciled 60 60 60
Funds Administered 35 35 35
Purchase Orders issued 677 781 800
Requirement Contracts issued 625 240 265
Occupational Licenses issued 504 575 615
Insurance Licenses issued 403 440 450
Beer & Liquor Licenses issued 165 170 175
Amusement Device Licenses issued 295 300 305
Cost per Hire $118 $118 $118
Pre-disciplinary Conferences 14 20 15
Section 125 Participation 134 145 155
Percent of Employees Enrolled in Health Plan 70% 71% 75%
Turnover 14% 10% 10%
Work-related Accidents 45 40 35
EFFICIENCY INDICATORS
Investment transaction per month/1 employee 75 72 80
Purchase Order transaction per month/2 employees 50 52 38
Total transactions per month/10 employees 415 397 406
B-7 DEPARTMENT OF FINANCE AND HUMAN RESOURCES
NARRATIVE
EXPENDITURE SUMMARY
2008 2009 2009 2010 Actual Budget Estimate Budget General Fund (100) Human Resources (132) Salaries & Benefits $ 265,010 248,196 231,609 260,892 Materials & Supplies 9,792 13,400 11,458 13,300 Education, Training & Travel 2,545 10,600 8,840 12,400 Utilities 861 1,450 1,078 1,450 Contract Services 1,777 3,916 2,403 3,603 Internal Charges (157,891) (162,455) (162,455) (170,362) Capital Outlay - 3,000 2,150 2,500 Other Expenses 2,698 3,900 4,703 5,100 124,792 122,007 99,786 128,883
Accounting/Purchasing (133) Salaries & Benefits 686,706 755,898 727,497 807,978 Materials & Supplies 25,662 37,525 36,028 40,025 Education, Training & Travel 26,706 30,000 28,815 30,000 Utilities 3,413 3,500 3,514 3,700 Contract Services 14,403 23,416 22,207 23,453 Internal Charges (388,947) (456,850) (456,850) (481,498) Capital Outlay 4,095 4,500 3,955 4,500 Other Expenses 5,404 5,100 5,636 6,000 Reimbursements (64,235) (48,000) (58,030) (60,000) 313,208 355,089 312,772 374,158
Information Systems (136) Salaries & Benefits 161,908 172,515 165,521 188,497 Materials & Supplies 685 4,550 4,310 5,050 Education, Training & Travel - 8,000 4,180 6,500 Utilities 1,420 4,500 2,970 3,500 Repairs & Maintenance 202 1,000 1,392 1,500 Contract Services 86,130 89,806 121,226 92,132 Internal Charges (200,732) (205,269) (205,269) (210,234) Capital Outlay 8,958 16,315 10,667 13,500 Other Expenses - 1,760 2,315 2,400 58,570 93,177 107,312 102,845
Total Expenditures $ 496,570 570,273 519,870 605,886
B-8 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
The Department of Public Works is responsible for the design and construction of the Parish road, bridge and drainage system, as well the collection and disposal of solid waste. The department also manages the Parish’s engineering, subdivision plan review and approval, property standards violations, adjudicated property program, leasing of Parish oil and gas mineral rights and the construction and 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. We also have our Bridge Crew that conducts repairs and regular maintenance to all bridges in the Parish bridge system.
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 cost of materials and services 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, we have doubled the storage capacity 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 16,085 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 $57,319 in additional revenue. They, also, recycled 451 tons of paper which was donated to Pratt Industries and saved the Parish an additional $15,784 in landfill tipping fees by not throwing that paper away. In addition, the department has collected 6,107 tires to be recycled and has partnered with the Caddo Parish Sheriff’s Department in collecting 190,615 pounds of trash from 426 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 new 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 promote and market Parish owned property to prospective businesses to allow for industrial expansion and more jobs for Caddo Parish.
B-9 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
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
The Community Rating System (CRS) program allows a community to obtain a percentage discount on all flood policies written. A classification rating, Class 8 allows the citizens of Caddo Parish to obtain a 10% discount on all flood policies written in the parish. Caddo Parish has 690 policies in effect with a combined coverage of $153,846,000. The Public Works/Engineering Department efforts has the Parish well on its way to obtaining a Class 7 rating which would mean a 15% discount on flood policies. This moving in Class will not change the 5-year cycle verification that we currently have; but will ensure that the CRS program remains vital and active. Public outreach has helped to reduce construction within designated Special Flood Hazard Areas (SFHA) thus reducing the number of flooding mishaps and claims. Public Works continues to pursue federal grants to assist citizens within flood prone areas by mitigating existing problems through acquisition, elevation and relocation.
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 sub-division ordinance, which was completed in 2007. Many warnings were issued on storm water pollutions violations in 2009.
Capital Projects
The “Road Treatment Program” is the department’s largest capital project consisting of 76 road repair projects covering 35.2 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
B-10 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
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 2009 consist of the reconstruction and improvement of Barron Road Phase I, Earl Williamson and Fleet Paving Project, One North Place Phase IV Ditch Paving, and replacement of the White Springs Road Bridge. The Public Works Department worked closely with State Representatives and State Senators together with LADOTD Engineers to successfully secure full funding for engineering, right-of-way acquisition and construction of our new White Springs Road bridge.
Adjudicated Properties
This very successful program is in its fifth 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 and that benefits the entire community. This past year, the program sold 52 properties which represent $111,485.97 in sales revenues for the local taxing authorities.
To date, the Public Works Department has processed over 1,800 applications for the sale of adjudicated property. In all, 546 parcels have been sold returning the property to the tax rolls. In addition, 22 parcels have been redeemed resulting in the collection of over $544,160.73 in past due taxes this past year.
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 $93,041.52 in down payments and $30,415 in monthly installment payments on the repayment of $723,395.01 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 Wilcox Aquifer, as a reliable water source of potable water. Our concern is that this water source is rapidly being depleted and not being recharged 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, 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 meanwhile, we have launched a public awareness campaign on this subject and requesting 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
B-11 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
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, depending on availability of drilling resources, should be completed this year.
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. This oil and gas leasing activity has resulted in the Parish receiving over $30 million in bonus money over the last two years. 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 and we are in the planning stages for an ordinance to regulate vehicle weights on Parish roads.
Property Standards
A growing problem throughout the Parish is property standards. Caddo Parish Commissioners and the Department of Public Works have received an increasing number of complaints concerning property standards. In response, Public Works doubled the budget for property standards in 2008. During the first nine months of 2009, 24 abandoned and dilapidated structures were demolished and removed with eleven cases presented to the Property Standards Board and condemned. There were 155 formal complaints filed with the Department of Public Works. 125 of these complaints were cleaned up by the property owners after receiving their first or second notice of violation letter. Currently, only about 5% of all property standards cases have to be presented to the Property Standards Board.
The Commission has recently, passed a new ordinance Chapter 11, which gives authority to the Justices-of-Peace and Constables to address property standard issues within their jurisdiction. This new ordinance allows the JP’s to fine offenders $100-$500 per violation, up to 30 days confinement; or both. This is a direct result of citizens concern for their property and neighborhoods. Much of this ordinance has a health and safety issue.
B-12 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
MAJOR ACCOMPLISHMENTS IN 2009
Road Treatment Program treated 76 roads totaling 35.2 miles
In House Penetration Roads (3.31 Miles) (2 Roads)
Road Striping (33.0 miles)
Parish Wide Bridge Guard Rail Improvements
Sofia Drive, Drainage Improvements
Sparks Davis Road, Drainage Improvements
Earl Williamson Park & Fleet, Paving Improvements
Barron Road, Reconstruction and Improvements Phase I, Construction
Barron Road, Reconstruction and Improvements Phase 2, Engineering
White Springs Road Bridge Replacement, Construction
Secured $700,000 in ARRA Funding for Overlay of Woolworth Road
Norris Ferry Road Compactor Access Road, Construction
Leonard Road Cross Drain Replacement
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 $57,319 in extra revenue; through recycling 451 tons of paper donated to Pratt Industries, thus saving the parish more than $15,784 in landfill tipping fees
Solid Waste Department, through the parish work release program, collected litter and trash pick-up along 569 miles of road and removed 190,615 pounds of trash. This program has significantly contributed to the “Keep Louisiana State Clean” Initiative
Solid Waste Department collected, transported and disposed of approximately 16,085 tons of solid waste from seventeen (17) compactor sites
B-13 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
GOALS FOR 2010
Aggressively work towards greater improvements in our infrastructure maintenance program of:
o Parish roads and drainage systems;
o Solid waste services; and
o Procuring equipment with multiple functions and use
Continue monitoring the Storm Water Management program
Continue employee training and development
Implement new Property Standard ordinance
Continue work related to Adjudicated Property
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-14 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
EXPENDITURE SUMMARY
2008 2009 2009 2010 Actual Budget Estimate Budget
Public Works Fund Road Adminstration (411) Salaries & Benefits $ 930,998 1,035,186 978,452 1,072,472 Materials & Supplies 32,411 36,600 33,050 35,600 Education, Training & Travel 18,500 25,500 28,500 29,000 Utilities 6,720 12,000 8,509 10,000 Repairs & Maintenance 5,921 4,000 6,000 6,000 Contract Services 211,581 235,395 231,590 285,244 Statutory Charges 758 1,500 1,500 1,500 Internal Charges 133,267 152,276 152,276 160,730 Capital Outlay 1,514 5,000 4,850 20,000 Other Expenses 34,953 22,750 21,436 21,700 Grant Program 34,448 - - - 1,411,071 1,530,207 1,466,163 1,642,246
Road Maintenance (North) (441) Salaries & Benefits 1,171,594 1,310,207 1,170,053 1,327,563 Materials & Supplies 406,207 509,500 443,935 489,500 Education, Training & Travel 1,187 2,500 2,250 3,000 Utilities 27,921 33,300 29,450 32,700 Repairs & Maintenance 195,733 198,000 184,950 195,000 Contract Services 11,085 16,700 7,200 11,700 Internal Charges 28,696 27,945 27,945 28,253 1,842,423 2,098,152 1,865,783 2,087,716
Road Maintenance (South) (441) Salaries & Benefits 1,279,217 1,381,657 1,243,830 1,462,068 Materials & Supplies 472,849 562,100 531,575 549,000 Education, Training & Travel 1,861 2,500 2,450 2,500 Utilities 37,332 42,400 40,575 41,800 Repairs & Maintenance 250,630 241,000 240,500 241,000 Contract Services 12,190 19,800 17,785 20,300 Internal Charges 30,288 29,487 29,487 29,829 2,084,367 2,278,944 2,106,202 2,346,497
B-15 DEPARTMENT OF PUBLIC WORKS
NARRATIVE
Road Maintenance (Drainage) (441) Salaries & Benefits - 43,490 46,230 42,680 Materials & Supplies 15,237 27,000 26,750 27,000 Contract Services 448,515 519,738 489,652 495,961 Statutory Charges 197 350 350 350 Internal Charges 126,908 146,069 146,069 147,115 Capital Outlay - 5,000 1,000 5,000 590,857 741,647 710,051 718,106
Road Maintenance (Capital Improvements) (441) Materials & Supplies 22,471 25,000 22,000 25,000 Contract Services 85,063 65,390 60,301 64,619 Internal Charges 92,650 96,552 96,632 97,598 Capital Outlay - 5,000 1,000 5,000 200,184 191,942 179,933 192,217
6,128,902 6,840,892 6,328,132 6,986,782
Solid Waste Fund (423) Salaries & Benefits 978,365 1,027,773 962,607 1,096,410 Materials & Supplies 99,588 106,800 83,131 94,400 Education, Training & Travel - 2,000 1,250 2,000 Utilities 32,839 37,150 36,880 37,350 Repairs & Maintenance 50,354 73,500 59,480 71,000 Contract Services 735,600 736,988 750,380 773,061 Statutory Charges 29 100 85 100 Internal Charges 163,676 181,489 181,489 184,632 Capital Outlay 1,270 2,500 1,789 2,500 Other Expenses 24,933 36,000 36,000 36,000 2,086,654 2,204,300 2,113,091 2,297,453
Total Expenditures $ 8,215,556 $ 9,045,192 $ 8,441,223 $ 9,284,235
B-16 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 and 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 forty 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 security officers. In addition, both Milam Street and Texas Street entrances of the Caddo Parish Courthouse are open to better serve our citizens. This further enhanced security and 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.
Custodial Facility Care
Custodial workforces are 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, the custodial workforce removes tons of trash, and mop, strip and wax thousands of linear feet of floor space.
B-17 DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
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 2009
Began first phase of elevator upgrade at Courthouse Continued energy management at Courthouse Replaced chiller at Juvenile Annex Building Upgraded detention security cameras and monitors at Juvenile Court Replaced x-ray machine at Juvenile Court Completed waterproofing project at Caddo Correctional Center Replace Air Cooler Chiller at Caddo Correctional Center Replaced one washing machine in laundry at Caddo Correctional Center Upgraded HVAC Controls at Regional Lab Upgraded HVAC Controls at Juvenile Annex Replaced two air conditioning units at David Raines Remodeled Sheriff Department CSI at Courthouse
Noteworthy Accomplishments
Over the course of this past year, the men and women of the department have again raised the performance bar and 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, 34 capital projects were completed at a cost savings of approximately $65,000 below the 2009, capital budget appropriations.
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. The Facilities and Maintenance Department also is investigating
B-18 DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
ways of saving energy by implementing Green Building Initiatives.
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.
GOALS FOR 2010
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
CAPITAL PROJECTS FOR 2010
Implement an Energy Savings Performance Contract at Caddo Correctional Center Replace x-ray machines at Courthouse Complete Elevator Upgrade at Courthouse Continue Energy Management Upgrade Install New Boiler in Francis Bickham Building Renovate Building and move Coroner to 2900 Hearne Avenue Upgrade Energy Management System at Juvenile Court Replace Fire Alarm System at Juvenile Court Remodel Three Classrooms at David Raines General Renovations at Caddo Community Action Agency
B-19 DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
EXPENDITURE SUMMARY
2008 2009 2009 2010 Actual Budget Estimate Budget General Fund Coroner Building Utilities $ 4,479 $ 18,000 $ 17,150 $ 25,000 Repairs & Maintenance 7,788 10,000 9,325 12,000 Contract Services 21,062 16,020 12,960 16,020 Internal Charges 2,175 2,354 2,354 2,509 35,504 46,374 41,789 55,529
LSU Extension Building Utilities 7,011 8,800 7,610 8,800 Repairs & Maintenance 6,812 7,000 6,950 7,000 Contract Services 9,939 11,500 10,890 12,000 Internal Charges 6,142 6,317 5,892 6,472 29,904 33,617 31,342 34,272
Archives Contract Services 58,538 60,000 60,360 62,000
David Raines Comm Center Salaries & Benefits 5,600 5,600 5,600 5,770 Utilities 37,131 41,500 37,730 41,700 Repairs & Maintenance 10,432 25,000 27,500 30,000 Contract Services 21,655 23,700 22,348 23,700 Internal Charges 13,325 11,029 10,979 11,468 Reimbursements (62,339) (54,800) (56,609) (56,800) 25,804 52,029 47,548 55,838
149,750 192,020 181,039 207,639
Building Maintenance Fund Courthouse Salaries & Benefits 1,625,573 1,697,327 1,653,404 1,869,436 Materials & Supplies 122,867 133,950 143,912 141,450 Education, Training, & Travel 8,267 12,000 11,800 15,000 Utilities 559,935 622,500 586,200 624,000 Repairs & Maintenance 219,577 232,000 222,500 232,000
B-20 DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
Contract Services 280,120 302,873 293,485 302,635 Statutory Charges 461 1,000 671 1,000 Internal Charges 60,419 78,735 79,892 54,465 Capital Outlay 6,865 8,000 7,350 8,000 Other Expenses 16,620 20,500 18,827 20,500 Reimbursements (8,045) (8,000) (8,045) (8,200) 2,892,659 3,100,885 3,009,996 3,260,286 Francis Bickham Building Utilities 78,616 88,700 81,575 88,900 Repairs & Maintenance 22,233 25,000 27,850 30,000 Contract Services 3,255 4,500 3,350 4,500 Internal Charges 12,406 13,277 13,277 14,045 116,510 131,477 126,052 137,445
Government Plaza Utilities 91,568 78,500 64,950 78,500 Repairs & Maintenance 25,900 25,000 27,820 28,000 Contract Services - 63,000 60,000 60,000 Internal Charges 18,649 20,189 20,189 21,506 136,117 186,689 172,959 188,006
$ 3,145,286 $ 3,419,051 $ 3,309,007 $ 3,585,737
Detention Facilities Fund Caddo Correctional Center Salaries & Benefits 781,236 832,486 798,858 936,043 Materials & Supplies 191,062 222,000 215,378 230,000 Education, Training, & Travel 1,657 4,000 2,250 4,000 Utilities 937,445 900,000 918,400 950,000 Repairs & Maintenance 282,942 217,000 215,793 232,000 Contract Services 127,956 137,343 133,372 138,719 Statutory Charges 906 2,200 1,534 2,200 Internal Charges 437,401 515,864 500,664 514,369 Capital Outlay - - - 20,000 Other Expenses 22,227 22,200 20,019 22,200 2,782,832 2,853,093 2,806,268 3,049,531
Juvenile Justice Fund Juvenile Justice Buildings Salaries & Benefits 75,709 81,695 77,983 84,426
B-21 DEPARTMENT OF FACILITIES AND MAINTENANCE
NARRATIVE
Materials & Supplies 2,529 4,300 3,380 4,300 Utilities 221,283 237,000 218,350 242,000 Repairs & Maintenance 78,401 68,000 66,675 78,000 Contract Services 54,523 49,450 52,749 59,450 Internal Charges 20,078 23,524 21,574 24,855 Capital Outlay 379 400 306 400 452,902 464,369 441,017 493,431 Health Tax Fund Shreveport Regional Lab Salaries & Benefits 40,013 41,943 40,441 45,688 Materials & Supplies 100 750 730 750 Repairs & Maintenance 10,749 20,500 19,525 22,500 Contract Services 850 1,400 1,115 1,400 Internal Charges 8,697 9,303 9,303 9,852 Capital Outlay 1,221 800 700 800 61,630 74,696 71,814 80,990
Highland Health Unit Complex Salaries & Benefits 267,869 278,383 272,398 297,355 Materials & Supplies 20,578 22,200 14,800 22,200 Utilities 116,570 120,200 112,424 125,400 Repairs & Maintenance 41,166 39,000 36,750 44,000 Contract Services 11,478 12,982 12,254 13,053 Statutory Charges 344 800 675 800 Internal Charges 87,135 98,038 97,788 96,738 Capital Outlay - 500 450 500 545,140 572,103 547,539 600,046
Vivian Health Unit Salaries & Benefits 19,779 20,632 18,084 25,024 Materials & Supplies 212 350 250 350 Utilities 11,428 14,900 12,327 14,900 Repairs & Maintenance 6,652 6,000 5,850 6,000 Contract Services 790 1,050 870 1,050 Internal Charges 3,640 3,590 3,265 3,700 Capital Outlay - 200 200 200 42,501 46,722 40,846 51,224
David Raines Repairs & Maintenance 30,900 31,800 31,800 31,800
Total Expenditures $ 7,210,941 $ 7,653,854 $ 7,429,330 $ 8,100,398
B-22 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
The Parks and Recreation Department is responsible for parks and playgrounds, recreational activities, cultural activities and facilities, and other leisure-time activities, as well as other duties assigned by the administrator. During 2009, the Department maintained seventeen parks, playgrounds, and historical monuments open to the public and provided lawn care and landscaping expertise for other Parish properties including the Caddo Parish Courthouse, Fleet Services grounds, Animal Services grounds, Juvenile Court Complex, Caddo Parish Health Clinic, Vivian Health Clinic, David Raines Community Center, and LSU Extension Office.
Projects begun or completed in 2009 include the re-decking of a bridge over Shettleworth Creek in Walter B. Jacobs Memorial Nature Park; construction of a pavilion with additional restrooms and showers in Eddie D. Jones Park; addition of a play system in P.B.S. Pinchback Park; and, renovation of the large restroom with the addition of a private shower/restroom area for campers, construction of a new pole barn for equipment storage, electrical upgrades to the beachfront, and overlay of all roadways (Public Works Department) in Earl G. Williamson Park.
The Parks Department was involved with negotiations with the oil and gas industry during 2009 relative to access of well pads in and through Parish park properties. An access road was provided through Eddie D. Jones Park allowing Chesapeake Energy Corporation to service two wells adjacent to the western boundary of the Park, and to drill and service one well inside the Park. Chesapeake Energy Corporation was also granted an easement over an iron ore road on the west side of Walter B. Jacobs Memorial Nature Park allowing the company to access drill sites on adjacent private property. Louisiana Midstream Gas Services, L.L.C., was granted a servitude in the northwest corner of Eddie D. Jones Park for a pipeline to gather and transfer gas from the Chesapeake well inside the Park.
The development of community parks in partnership with towns in Caddo Parish was implemented in 2009. Money provided by an inter-governmental agreement with Vivian was used to improve the Town Park’s armory building, ball fields, and swimming pool, as well as to make improvements to the Legion Hills Community Center and park. An intergovernmental agreement was signed with the Town of Ida to purchase and install play equipment in an area near the Town Hall used for town gatherings and festivals. A similar agreement to develop a ball complex in the Town of Greenwood is pending. The department plans to continue this program in 2010.
Giant Salvinia continued to cause problems in 2009 and will remain a focus of the Department in 2010. Although the Louisiana Department of Wildlife and Fisheries is the lead agency in the fight against Giant Salvinia, the Parish can still play a role in assisting the State to control this nuisance aquatic plant.
The Department was recognized in 2009 with a National Association of Counties Achievement Award for the “Midnight Workout” program developed by the department’s assistant director in 2008. This summer program will be continued and improved in 2010. Staff has also been active in helping to facilitate and expand mentor programs in the Parish.
B-23 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
MAJOR ACCOMPLISHMENTS IN 2009
Assisted SPAR staff at A.B. Palmer Park to provide a haunted house and Halloween party for the community (October 31, 2008) – 70 children participated.
Helped facilitate a Louisiana Trails Marathon in Eddie D. Jones Park (November 8, 2008) – 140 people participated.
Helped facilitate “Christmas on Caddo” (December 6, 2008) 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 6, 2008) in Walter Jacobs Nature Park – 242 people participated.
Helped facilitate the Dust Buster Mountain Bike Race in Eddie D. Jones Park (January 4, 2009) – 72 cyclists participated.
Assisted SPAR with the 15th Annual Martin Luther King Basketball Tournament (February 14-15, 2009) – added twenty youth teams to the 20+ adult teams that participated.
Helped host and facilitate the 2009 Region VI National Association for Interpretation Annual Conference held in Shreveport (February 26 – March 1, 2009) – 100+ delegates.
Presented the Walter B. Jacobs Nature Park “Nature Award” at the Region I Science Fair (March 7, 2009) – a total of 582 science projects were on display.
Helped facilitate the 72nd Ninth District meeting of Omega Psi Phi Fraternity, Inc. held in Shreveport (April 2009) – 2,000+ participants with an estimated $750,000 economic impact to the City.
Helped assign officials for the Vivian Summer Adult Basketball League. Eight teams participated in games held at North Caddo High School.
Provided games and activities for the Mooretown Library Summer Reading Kick-off Day. More than 150 children signed up for the program (June 2009).
Facilitated “Seniors Day” (June 5, 2009) in partnership with Caddo Council on Aging in Earl G. Williamson Park – 125 seniors and helpers participated.
Staff served as booth chairman for the Good Times Rolls Festival (June 19-20, 2009) – 1000s of people attended festival.
B-24 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
Facilitated nine weeks of Earth Camp (June and July, 2009) in partnership with Shreveport Green in Walter Jacobs Nature Park for 211 children and 35 counselors from 16 sites.
Facilitated “Get Hooked on Fishing Day” for approximately 300 children, parents, volunteers and ShrevCORPS members (June 27, 2009).
Provided supervision for one ShrevCORPS team for nine weeks over the summer (June – August, 2009).
Facilitated the “Midnight Workout” program for teens between the ages of 14 and 18 at North Caddo High School and Woodlawn High School. Twenty-three participants were able to work out and prepare for the state exit exams in a safe environment during June and July 2009.
Park naturalists participated in 22 outreach opportunities/events serving 4,117 people from September 1, 2008 – August 31, 2009.
GOALS FOR 2010
Increase number of participants in the “Midnight Workout” program.
Develop, promote, and enhance mentoring opportunities for the children of Caddo Parish.
Develop community parks in partnership with townships in Caddo Parish.
Continue development of a 5-mile, user-friendly, mountain biking trail loop in Eddie D. Jones Park to complement the existing more technical advanced trail.
Complete re-application for a recreational trails grant to construct a multi-use trail in Earl G. Williamson Park.
Construct new play system in Richard Fleming Park.
Construct aviary in Walter B. Jacobs Memorial Nature Park to house Bald Eagle and other raptors used in educational programs.
Connect perimeter road in Eddie D. Jones Park to trail at southeast corner of park.
Replace pier in Noah Tyson Park.
Provide minimum of one training opportunity for each employee of the department.
B-25 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
Provide quality outdoor environmental education and interpretation experiences for a diverse group of participants throughout the region.
Cultivate and expand partnerships with other public and private groups to expand recreational opportunities throughout the Parish.
Help to facilitate a long-range plan to control Salvinia on local lakes.
PERFORMANCE MEASURES
2008 2009 2010 WORKLOAD INDICATORS Actual Projected Estimated
Park safety inspections 139 132 144
Park improvement projects completed 16 13 12
Special park events held 22 27 25
Number of schools served by nature park 38 40 45
Number of classes served by nature park 194 188 190
Groups other than schools, served by nature park staff 54 65 55
Teacher workshops provided by nature park staff 33 3
Offsite speaking engagements, interpretive programs and special events 32 26 25
Volunteer/Community Service Hours Worked – Walter Jacobs Nature Park 84 180 175
Visitors/Outreach Contacts - Walter B. Jacobs Park Staff 15,956 16,500 18,000
Naturalist calls for professional assistance 205 249 275
Camping Receipts in Earl Williamson Park $17,399 $18,585 $17,000
Work orders completed 363 300 325
B-26 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
Efficiency Indicators
Facility mowings - parks crew Parks cleaned/maintenance employee
400 460 350 300 440 250 420 200 150 400 100 380 50 0 360 2007 2008 2009 2010 2007 2008 2009 2010
Work Orders Completed Public contact hrs./parks naturalist
380 8500 360 340 8300 320 300 8100 280 7900 260 240 7700 220 200 7500 2007 2008 2009 2010 2007 2008 2009 2010
B-27 DEPARTMENT OF PARKS AND RECREATION
NARRATIVE
EXPENDITURE SUMMARY
2008 2009 2009 2010 Actual Budget Estimate Budget
Salaries & Benefits $ 709,909 $ 800,940 $ 776,678 $ 851,937 Materials & Supplies 40,468 50,750 35,864 50,250 Education, Training & Travel 6,709 10,000 9,995 12,000 Utilities 32,895 37,500 33,827 40,250 Repairs & Maintenance 51,224 50,000 40,404 48,000 Contract Services 26,924 41,467 33,128 39,529 Statutory Charges 144 525 525 525 Internal Charges 63,654 67,918 63,687 66,205 Capital Outlay 2,058 1,500 1,367 2,500 Other Expenses 6,514 7,500 5,593 13,750 Grant Programs 24,980 11,718 - 11,718
Total Expenditures $ 965,479 $ 1,079,818 $ 1,001,068 $ 1,136,664
B-28 DEPARTMENT OF JUVENILE SERVICES
NARRATIVE
In 2006 the Department of Juvenile Services for Caddo Parish was created by the Parish Administration, allowing the Parish Commission to oversee the operation of staff, policies and procedures, and to manage services for juveniles and families in the community. After the formulation of this new parish department, a Director of Juvenile Services was named to manage the daily operations of the Detention Center, Probation Division, and other services to help in habilitating and rehabilitating youth and their families.
The primary function of the Department of Juvenile Services is to develop and provide quality delinquency prevention and intervention, education and supervision services for the children of Caddo Parish while affording the citizens of the community a safe environment from juvenile offenses. Juvenile Services will act in the best interest of children and their families by utilizing best practices in the Juvenile Justice Field by using graduated sanctions, treatment, and community base corrections.
Detention Center:
The Caddo Juvenile Detention Center is a 24 hour a day operation with 29 beds that manage youth between the ages of 11-16, that have committed delinquent acts and are awaiting hearings to determine their disposition, or those who are waiting to be transferred to a long term secure facility.
While awaiting disposition, various services are rendered to the youth which include educational, recreational, medicinal, mental, and social. The center is operated by a Manager, Assistant Manager, Administrative Specialist, Security Counselors, and Food Staff.
Probation Division:
The Probation Staff manage youth that have been adjudicated delinquent or children in need of supervision and are given conditions of probation to follow that are ordered by the Court. The Probation Staff uses various treatment and rehabilitation programs to help youth think positive and live more productive in the community. The Probation Staff has a Division Manager, Division Supervisors and other support staff, who perform various tasks in the division.
MAJOR ACCOMPLISHMENTS IN 2009
Acquisition of a new information system for Juvenile Services and the Court (IJJIS).
Established a policy through Caddo Commissioners for the Caddo Juvenile Detention Center with regards to the purpose of Detention and its capacity of 29 beds.
Through collaboration of the Office of Mental Health and Caddo Parish, created a Mental Health Treatment Center for out-patient clients of Juvenile Services.
B-29 DEPARTMENT OF JUVENILE SERVICES
NARRATIVE
Increased the staff of the Family in Need of Services, which is a department of the Volunteers for Youth Justice, from two caseworkers to six.
Staffed a part-time Site Coordinator and Data Analyst for the Detention Reform Initiative.
Reduced the average daily population in Detention from 40 to 23, without compromising public safety.
Through Detention Self-Inspection, Caddo Detention management made significant improvements in the facilities operation and its policies.
GOALS FOR 2010
To continue in Caddo’s process in Juvenile Detention Alternatives initiative (JDAI).
To work along with neighborhood groups in developing community justice programs that can reduce the number of children entering the criminal justice system.
B-30 DEPARTMENT OF JUVENILE SERVICES
NARRATIVE
EXPENDITURE SUMMARY
2008 2009 2009 2010 Actual Budget Estimate Budget
Probation Operations Salaries & Benefits $ 1,411,401 $ 1,344,091 $ 1,257,138 $ 1,552,994 Materials & Supplies 71,876 94,000 65,449 86,000 Education, Training & Travel 5,915 15,000 14,280 20,000 Utilities 39,174 35,000 38,660 35,000 Repairs & Maintenance 30,517 25,000 27,111 30,000 Contract Services 30,504 39,921 34,081 40,886 Statutory Charges 335 1,100 985 1,100 Internal Charges 150,457 161,461 161,461 165,655 Capital Outlay 1,112 4,500 3,480 5,000 Allocations to Other Entities 214,124 232,000 226,594 217,000 Other Expenses 5,800 7,000 6,815 7,000 Grant Programs 611,346 674,603 505,879 560,278
2,572,561 2,633,676 2,341,933 2,720,913
Juvenile Detention Salaries & Benefits 1,481,008 1,564,696 1,509,253 1,710,227 Materials & Supplies 22,515 24,500 18,124 24,500 Education, Training, & Travel 19,451 20,000 18,587 20,000 Repairs & Maintenance 9,759 3,500 3,255 3,500 Prison Operations 220,234 264,000 226,881 249,000 Contract Services 5,659 37,318 33,860 9,138 Internal Charges 113,183 121,236 121,236 126,170 Capital Outlay 2,516 5,500 3,734 5,500 Allocations to Other Entities 111,210 60,000 68,250 75,000 Other Expenses 7,937 7,500 7,830 7,500 Grant Programs 44,930 60,098 44,443 46,340
2,038,402 2,168,348 2,055,453 2,276,875
B-31 DEPARTMENT OF JUVENILE SERVICES
NARRATIVE
*STAR Boot Camp Salaries & Benefits 229,829 263,732 174,137 - Materials & Supplies 8,858 7,300 3,335 - Education, Training, & Travel 300 1,500 - - Repairs & Maintenance 1,416 2,000 - - Contract Services 4,210 3,856 2,275 - Internal Charges 13,850 14,736 14,736 - Capital Outlay 53,941 15,000 300 - Reimbursements (312,404) (308,124) (153,511) -
- - 41,272 -
Total Expenditures$ 4,610,963 $ 4,802,024 $ 4,438,658 $ 4,997,788
* The State of the Louisiana eliminated the funding for the STAR Boot Camp program. As a result, the Commission elected to discontinue the program effective August 31, 2009.
B-32 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.
During FY 2009, the Department will handle 10,000-12,000 animals. The Animal Shelter is open to the public Monday, Wednesday and Friday from 10:00 AM until 5:00 PM and on Tuesday and Thursday from 10:00 AM until 7:00 PM. Animal Control Officers provide a public safety presence and respond to calls for service seven days a week, Monday through Friday from 7:00 AM until 8:00 PM, Saturday and Sunday from 8:00 AM until 7:00 PM and after hours respond to public safety emergencies only.
MAJOR ACCOMPLISHMENTS IN 2009
Facilitated an approximately 15% reduction in the euthanasia of animals in our facility
Increased adoptions by approximately 87%
Organized and actively participated in the Caddo Animal Network a coalition of animal welfare organizations working toward common goals
Achieved higher levels of professionalism, competency, humane care and conservatism thus, creating a positive impact on the overall operations
Improved Public Safety by providing increased enforcement of the Animal Code of Ordinances
Utilized a $20,000 grant from The Humane Society of The United States to facilitate the use of technology in our field program by the placement of wireless laptops in each field vehicle
Provided volunteer staff shelter training and safety training provided to local utility companies
Developed a comprehensive Policies and Procedures Manual and a Field Operations Manual based on best practices and recommendations from AHA, ASPCA, NACA,
B-33 DEPARTMENT OF ANIMAL SERVICES AND MOSQUITO CONTROL
NARRATIVE
HSUS and the existing Nathan Winograd Report
Responded to the advancement in society by implementing effective Humane Education Awareness, Rescue, Adoption and Services programs
Reenacted the National Shelter Appreciation Day Fall event
Initiated Team building and morale programs that improved public relations
Continued research of diseases and viruses related to mosquitoes and rodents
Continued strategic planning and services of mosquito spraying throughout urban and rural areas
Continued Rabies Vaccination clinics throughout Caddo Parish
Participated in numerous Grass Roots walks to increase community outreach
Continued attendance of numerous community meetings to enhance public awareness of Animal Services and Mosquito Control
Continued weekly pet adoption segment on KPXJ and KTBS Channel 3 “Paws to Help.”, KRMD 101.0 “Hillary and Derek Morning Show”, 98.1 KMSS “Bobby Cook Morning Show” and KDKS 95.7 “Larry Ryan Morning Show”
Built a vast network of Rescue groups that decreases the amount of euthanized animals
Updated and improved website “Caddo Pets” providing a communication resource for animals and pet owners including incorporating automated updates on “CaddoPets.com” and “Petango.com”
B-34 DEPARTMENT OF ANIMAL SERVICES AND MOSQUITO CONTROL
NARRATIVE
GOALS FOR 2010
Continue to develop and secure community partnerships promoting pet adoption and educational opportunities
Continue to facilitate a reduction in euthanasia for the year 2010 with a target of an additional 5-10% reduction from 2009
Initiate more community based events and pro-active ordinance compliance sweeps
Design, remodel and update the shelter facility
Develop and implement pet retention programs within the community
Pursue an off-site adoption and education center
Fully incorporate existing technology into our daily operations
Provide increase in safety equipment to field personnel
Initiate construction of a new Mosquito Control Facility that will aid in providing an improved Mosquito Control Service
Increase in Community outreach and proactive, preventive measures that reduce animal related incidents
Realigned field staff to provide an improved call response time and reenacted cruelty complaint checklists to provide improved resolutions of animal cruelty investigations
Recruit, develop, retain, and promote highly effective and diverse staff
Update policies and procedures to comply with national standards
Manage resources and set priorities using principles of equity and sustainability
Build leadership capacity for accountability, inclusively, and effectiveness
Continual progression of all previous accomplishments
B-35 DEPARTMENT OF ANIMAL SERVICES AND MOSQUITO CONTROL
NARRATIVE
EXPENDITURE SUMMARY
Animal Services Salaries & Benefits$ 975,079 $ 1,198,955 $ 1,066,193 $ 1,210,352 Materials & Supplies 159,295 140,600 142,098 147,350 Education, Training, & Travel 15,889 17,000 18,925 20,000 Utilities 44,194 64,500 61,790 66,000 Repairs & Maintenance 58,230 65,000 63,005 65,000 Contract Services 79,768 125,991 117,627 126,027 Internal Charges 106,110 118,498 118,148 118,480 Capital Outlay 9,864 14,000 13,535 14,000 Other Expenses 20 2,300 1,973 7,300 Grant Programs 10,251 - - -
1,458,700 1,746,844 1,603,294 1,774,509
Mosquito Control Salaries & Benefits 215,067 203,612 194,617 224,220 Materials & Supplies 127,910 163,200 164,076 148,200 Education, Training, & Travel 1,358 3,000 2,975 3,000 Repairs & Maintenance 12,952 13,950 13,420 13,950 Contract Services 860 1,091 1,052 1,127 Internal Charges 38,027 41,710 41,710 39,855 Capital Outlay 1,615 4,250 3,899 4,250 Grant Programs 1,307 - - -
399,096 430,813 421,749 434,602
Total Expenditures $ 1,857,796 $ 2,177,657 $ 2,025,043 $ 2,209,111
B-36 DEPARTMENT OF FLEET SERVICES
NARRATIVE
The Department of Fleet Service’s mission is to provide customer satisfaction through courteous, loyal, safe and professional services, while protecting the environment and citizens of Caddo Parish.
The Maintenance shop is responsible for maintaining and refueling all parish vehicles and heavy equipment. The maintenance division of Fleet began a process in 2009 to move from traditional fleet maintenance to a fleet management program that leads to less reactionary actions and more proactive actions through-out the year. Implementation of the vehicle utilization program has shown improvements and led to each department taking a closer look at actual needs and actual usage. The right sizing of our fleet has taken an important first step, but will take a couple of years to meet our expectations. In 2009, fuel prices went back to manageable levels and did not inflict the pain experienced in 2008.
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 specialty signing for outside governmental agencies and some non-profit organizations throughout Caddo Parish. The sign shop began the five (5) year resigning plan developed through the National Highway Administration; many signs have already been changed to meet these new regulations.
Emergency Preparedness plays a big part within the Fleet Service Department. Because of the ever changing environment of Homeland Security and Emergency Preparedness, the Parish works hard to stay ahead of the curve and provide the citizens of Caddo updated programs. The Parish completed our Pilot Planning Grant started in 2008 and awaits final approval from FEMA. We also were able to secure monies for generators for various local governments and for a hazard mitigation plan update.
MAJOR ACCOMPLISHMENTS IN 2009
Implementation of Vehicle Utilization Program.
Secured Recovery Funds through the State of Louisiana Clean Diesel Grant Program for medium to heavy duty truck emission retrofits.
Secured funds for generators for Caddo Water District #1, Caddo Water District #7, Pinehill Waterworks, Town of Blanchard, Town of Oil City, Town of Vivian, Village of Belcher, Village of Ida, and the Caddo Parish Commission.
No time loss due to on the job accidents.
Installed used oil furnace to help in cleaning environment and decrease costs on natural gas usage for department.
B-37 DEPARTMENT OF FLEET SERVICES
NARRATIVE
Continued professional training for staff and began first phase of Blue Seal of Excellence designation for Fleet Service.
Resurfacing of Fleet’s work yard and vehicle drop off and pick up area.
GOALS FOR 2010
Continue work to obtain Blue Seal of Excellence designation for Fleet Service.
Continue an accident free work zone for employees.
Begin initial steps to implement a CNG program for Caddo Parish.
Work to gain approval from recovery funds to help in CNG program or other alternative fuel programs.
Establish training partnership with the Louisiana Technical College in automotive repairs and training for technicians.
Installation of security camera equipment secured through homeland security grant for Fleet’s yard and building.
PERFORMANCE MEASURES
WORKLOAD INDICATORS 2008 2009 2009 Actual Projected Estimated
Number of Employees 10 10 9
Number of Vehicles in Fleet 320 315 317
Number of non-Commission vehicles 100 100 100
Number of Customers 29 30 30
Number of Invoices 1,223 1,323 1,294
B-38 DEPARTMENT OF FLEET SERVICES
NARRATIVE
EXPENDITURE SUMMARY
2008 2009 2009 2010 Actual Budget Estimate Budget
Salaries & Benefits $ 444,668 $ 486,831 $ 425,503 $ 481,347 Materials & Supplies 839,988 927,950 717,579 757,650 Education, Training, & Travel 1,839 3,000 2,000 2,300 Utilities 35,563 34,150 24,685 33,900 Repairs & Maintenance 396,412 282,750 292,250 293,000 Contract Services 1,299 2,351 2,147 2,450 Internal Charges 61,702 68,268 68,268 70,454 Other Expenses 8,355 11,899 10,468 11,899 Grant Programs 15,000 50,000 98,544 50,000
Total Expenditures $ 1,804,826 $ 1,867,199 $ 1,641,444 $ 1,703,000
B-39
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, manned by three judges, handles all district level civil cases, while the Criminal Division, manned by five judges, handles all district level criminal matters. The Family Law Division, manned 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 2009
This is the eleventh year for the Court’s criminal drug section. Filings have continued to increase, with final adjudications resulting in a sizeable portion of fines and forfeitures coming from this drug section. These accomplishments have materialized with minimal increase in costs due to the efforts of public and non-profit agencies and staff.
Courtrooms for the First Judicial District Court are located on the 4th floor, 2nd floor, and basement of the Caddo Parish Courthouse. One of the major goals of the upcoming courthouse renovation is to locate a majority of the courtrooms on the lower floors of the courthouse.
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 six, with most being four or five. The total number of juries scheduled for 2009 was 98.
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 duty is a civic responsibility, efforts are made to furnish Caddo Parish citizens with nice accommodations and a professional and efficient judicial system.
GOALS FOR 2010
A master plan for courthouse development was prepared by Slack and Associates Architectural firm. 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 courthouse development will be the design and construction of courtrooms on the first floor of the courthouse for the convenience and security of the public.
In addition, there is a need for renovation of the foyer area of the third floor Judges’ chambers. Work has begun on this project and should be completed by the end of 2009.
The goal of the Court is to make these relocations and renovations as stress free as possible, while at the same time maintaining a professional and efficient judicial system.
B-40 FIRST JUDICIAL DISTRICT COURT
NARRATIVE
EXPENDITURE SUMMARY – GENERAL FUND
2008 2009 2009 2010 Actual Budget Estimate Budget
Salaries & Benefits $ 1,190,270 $ 1,240,127 $ 1,250,640 $ 1,325,519 Materials & Supplies 59,447 72,100 64,531 67,100 Utilities 19,270 20,000 19,174 20,000 Contract Services 781 10,500 3,720 5,000 Statutory Charges - (50,000) - - Internal Charges 27,615 26,562 26,562 26,939 Capital Outlay 15,988 25,000 16,988 18,000 Other Expenses 8,986 9,000 11,600 10,500 Reimbursements (192,081) (192,736) (192,736) (189,553)
Total Expenditures $ 1,130,276 $ 1,160,553 $ 1,200,479 $ 1,283,505
B-41 CADDO PARISH DISTRICT ATTORNEY’S OFFICE
NARRATIVE
Agency Duties
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-42 CADDO PARISH DISTRICT ATTORNEY’S OFFICE
NARRATIVE
Workload (Caseloads are 2008)
Opened 8,320 new criminal cases with 9,403 defendants, increases of 1% & 3% respectively Opened 7,126 new traffic cases Opened 2,712 child support cases & enforced child support of $2,128,246 on behalf of dependant children Opened 3,135 new hot check cases & collected $776,608 for merchants Opened 976 cases in Pretrial Diversion and collected $81,729 for victims
Financial (2008)
Revenues of $6,586,646 (Parish $3,325,464 DA $1,981,182 State $1,280,000) Expenditures of $6,310,257
Summary
The Caddo Parish District Attorney’s Office continues to experience heavy caseloads from year to year. A growing percentage of these are felony cases that are complex to handle and require an experienced investigator and prosecutor. 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. This office has implemented a scanning system that works seamlessly with our Crimes criminal database. This has led to a more efficient work flow for our office and an increased sharing of information with the Clerk of Court, as they have the same scanning system. Also, the Caddo Sheriff has access to our system for information sharing.
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.
EXPENDITURE SUMMARY – GENERAL FUND
2008 2009 2009 2010 Actual Budget Estimate Budget
Salaries & Benefits 12,264 12,263 14,102 16,217 Statutory Charges 3,810,465 3,810,465 3,810,465 4,000,988 Reimbursements (490,389) (351,491) (351,491) (351,491)
Total Expenditures $ 3,332,340 $ 3,471,237 $ 3,473,076 $ 3,665,714
B-43 CADDO PARISH CORONER’S OFFICE
NARRATIVE
The Office of the Coroner provides investigations of unnatural, hospice or unexpected deaths, sanity investigations of persons who pose a threat to the general public, investigations of cases for possible organ and tissue donations and investigations of sexual assaults for the citizens of the City of Shreveport and Caddo Parish and their law enforcement agencies. The attached budget reflects the support from the City of Shreveport and the Caddo Parish Commission which is necessary to operate the Office of the Coroner for the year 2010. All such expenses are certified by the Coroner as “necessary or unavoidable” for the operation of the office.
Personnel
The Office of the Coroner staff consists of the Coroner, Chief Investigator, five (5) full time Death Investigators, an Administrator and three (3) Administrative Assistants of which two are part-time. Salaries have increased in the budget by a 4%, which is consistent with recent years. In 2009 the office anticipated a need to hire an additional full-time Investigator. This position remains in the current budget for anticipated increase in workload for 2010.
Workload
In 2010, the Office of the Coroner projects approximately 7638 investigations. The primary investigations are deaths, sexual assaults, sanity and continued tutorships. The attached table outlines the past five year workload information and the projected workload for the close of 2009.
Attached as Table 1 is a historical summary of the primary workload statistics for the past five (5) years, 2004 through 2008 and current projections for 2009 and 2010. The total number of death investigations projected for 2009 and 2010 are respectively based on statistical data of year to date experience and an extension of five year trend. Historical data yields that the rate of increase will remain constant and 2010 statistics are projected as follows:
2010 Total Death Investigations 3139 o Natural - 2181, Accidents - 135, Suicides - 30, Homicides - 38 2010 Total Autopsies are projected to be 267 2010 Total Sanity Investigations are projected to be 4372 2010 Total Sexual Assault Exams are projected to be 124
The Caddo Parish Coroner’s Office contracted with the Louisiana State Health Sciences Center Pathology Department to perform autopsies in 2008, which has resulted in considerable savings to the City and the Parish on the cost of autopsy and transportation services. Although this savings does not have a direct impact on the Coroner’s office budget it does impact the budget for these entities. The number of autopsies continues to remain low when compared to recent years and the cost for transportation remains significantly low. Overall the total investigations have continued to increase significantly.
The Office of the Coroner continues to examine each person who is involuntarily hospitalized in Caddo Parish within 72 hours of admission as legally mandated by LA R.S. 28:53. Expenditures
B-44 CADDO PARISH CORONER’S OFFICE
NARRATIVE
for processing psychiatric services continues to increase due to the lack of state provided long term hospitalization for the chronic mentally ill. The cost for the psychiatric examination is non- discretionary and is generated on a per case basis.
The Office of the Coroner continues to assume responsibility of all sexual assault exams under police investigation as mandated in Louisiana Revised Statute 33:1563(F) which provides: The coroner or his designee shall examine all alleged victims of rape, carnal knowledge, sexual battery, incest and crime against nature when such cases are under police investigation. At the present time, such sexual assault victims are being examined by certified and competent Sexual Assault Forensic Examiners (SAFE). Although, the cost incurred to supervise and provide necessary equipment has remained low in the past years, it is anticipated that the cost will increase due to an increase in the number of investigations. The budget for 2010 reflects an increase to cover the cost of these anticipated expenses.
Budget Changes
The total year 2010 budget for the Office of the Coroner, both operating and capital is $1,097,640, which will not reflect an increase in the allocated income received from the City of Shreveport or the Parish of Caddo. Our monthly support will remain the same as was budgeted for 2009: Annually Monthly
City $860,650 $71,721 Parish $155,100 $12,925
The office projects $ 48,000 in self-generated funds which is variable because it is comprised of primarily Coroner Emergency Certificates (psychiatric services) and report fees which are not assured funds.
The Health Care Benefit increased slightly as cost has continued to increase over the past years and due to an annual allocation for additional payments, the cost to maintain this benefit has been adjusted slightly. In 2009 Workers Compensation cost was slightly reduced in 2009 due to extremely low accident rate, however in 2010 it is anticipated that this premium could increase and has been reflected in a $3,000 line item change.
The Office of the Coroner upgraded the computer system in 2008, with the purchase of a new file server and software. We are progressively meeting our goal to migrate into a complete database management of documents and maintenance of files which will streamline efficiency within the office, electronically storing data and allowing for document sharing between those associated with us. The cost to maintain service requirements for this system, which includes labor needed for the complete integration, our email, domain, web hosting, backup and support, has increased for 2010 by $2,500. This expense does not include additional hardware and software which has been added as a new line item of $7,500 as Computer-Purchase and Software. The office does anticipate replacing some desktop and laptop computers in 2010. These project expenses may decrease as our goal is reached and only maintenance and support is necessary.
B-45 CADDO PARISH CORONER’S OFFICE
NARRATIVE
It is anticipated that the number of cases for Sexual Assaults will increase as reflected in statistical data from previous years; therefore the need for additional administrative support may be necessary. Given the increase in the number of cases as described in the Workload Section of this narrative, our budgeted line item for this service has increased by $10,000.
An appropriation for autopsy costs and third party lab expenses has not been included in the budget for 2010, since invoices received from Louisiana State Health Sciences Center go to the City and the Parish with those agencies being responsible for the costs. Appropriations for these expenses have been omitted from the budget since 1996. In addition, it should also be noted that for the last three and a half (3 ½) years all invoices for autopsies are received and validated as completed by the Office of the Coroner, prior to submission for payment. A price list for services rendered by Louisiana State Health Sciences Center in 2010 will be furnished to this office as required by law no later than December 2009 and will be forwarded to the City and Parish. The City and Parish should review their historical expenses for those items and make such projections as may be deemed appropriate.
Capital Purchases
The Office of the Coroner purchased three new vehicles in 2009 through the state contract. The budget provides for the purchase of one new vehicle in 2010, which will also be purchased through state contract. The cost of which is estimated at $22,000. The high cost of major repairs, high mileage and the age of our vehicles necessitates the purchase of new replacement vehicles.
The Office of the Coroner plans to expand its office and move into the Parish building on North Hearne Avenue. There are renovation costs that the Coroner’s office anticipates on consuming of approximately $150,000. This cost should cover the structure changes; however, there may be various other equipment, furniture, and fixtures which have been included in the $30,000 line item for equipment on the budget.
Summary
The Caddo Parish Coroners office is very please that no increase in the allocations from the Parish of Caddo and the City of Shreveport is requested for the 2010 budget year. This is mainly due in part to the office having resolved the matter regarding funds that were frozen in litigation and the streamlining of office operating expenses. Those frozen funds were released without hold to the Office of the Coroner near year end 2008.
Furthermore, the Coroner’s office has operated within the confines of the 2009 budget, thereby the anticipated 2008 surplus of approximately $13,650 which was allocated to be used for operating expenses for 2009 was retained, therefore this amount will be included in the applied surplus of $40,140 for 2010 expenditures. The anticipated total budget for the year 2010 is projected to be $1,097,640.
B-46 CADDO PARISH CORONER’S OFFICE
NARRATIVE
EXPENDITURE SUMMARY – GENERAL FUND
2008 2009 2009 2010 Actual Budget Estimate Budget
Statutory Charges $ 203,637 $ 235,100 $ 214,070 $ 225,100
$ 203,637 $ 235,100 $ 214,070 $ 225,100
B-47 CADDO PARISH REGISTRAR OF VOTERS
NARRATIVE
The Registrar of Voters office will face major federal, city and parish wide elections in 2010 when the offices of U.S. Senator, Congressman, Shreveport Mayor and City Council, Caddo School Board and smaller municipalities are contested in the fall of 2010. The three fall elections; August 28th, October 2nd and November 2nd will entail the extended early voting schedule which was a challenge in the 2008 Presidential election. In addition new access to voter registration through online should be in place for the elections as it is scheduled to debut in April, 2010. The year also has scheduled election dates in March and May.
Federal "closed" primaries will continue to add costs: The change to "closed" federal primaries adds cost to the election process adding additional staff time for mailing absentee by mail ballots to overseas, military, out of town voters and handicapped/65+ year old voters. It also extends the "season" for campaigning and thereby, extends the period that your voters contact the Registrar’s office with questions about their districts, the dates that candidates are on which ballots and whether their party is allowed to vote for a particular candidate. Influencing the confusion is the mixing of local "open primary" elections such as the Mayor, City Council of Shreveport and Caddo School Board elections with closed federal second primary elections. The costs for early voting, more absentee by mail ballots, general information mailing plus voter identification cards is almost entirely borne by the parishes in Louisiana.
Registrar continues the "candidate seminar": Caddo is unique among parishes in Louisiana and one of the few in America in having a "candidate seminar" in the spring to assist potential candidates with basic election questions and challenges. It has proven to be worthwhile as it provides so much information to the candidates that most of them have very few routine questions for the Registrar’s office during the elections. Deadline dates, the dates for registration and early voting, poll watcher info, Election Day information and many other routine items are covered with candidates and/or their supporters. The information packet for this seminar has been requested by jurisdictions for their candidate seminars in other states. This seminar in 2010 will be held during the Voter Registration- Education week long emphasis in May.
Registrar’s website will feature the "top ten" questions: The Registrar’s website (www.caddovoter.org) will be redesigned to feature the "Top Ten" questions as click buttons for voters. The voter will be taken to a text answer for their question and in some cases, an accompanying short video answer to help voters better understand the voting process. As internet penetration continues to grow in our parish, the Registrar has found that more voters are asking, "Where can I find the information on the internet?" The website will also be used as a training tool for temporaries in the Registrar’s office. The one concept that the Registrar’s office continues to develop is the idea that voter services on a 24/7 basis through the internet have to be available and accessible to voters. The website aids in reducing phone inquiries.
New legislation continues to mean higher costs: As access is improved to voters in registration and voting then, more costs must be anticipated by the Registrar of Voters office. City of Shreveport elections are always of high interest to voters and 2010 promises to continue that trend. The federal elections will probably bring national voter registration and election groups to Caddo in their efforts which mean increased hours of work for the staff, increased mailing costs to be planned and of course, mail out of absentee ballots. Our increase in the postage portion of
B-48 CADDO PARISH REGISTRAR OF VOTERS
NARRATIVE
the budget reflects also the new 65+ voters program which has about 1,800 participants in Caddo Parish. The 10,000 ballots mailed during the fall elections of 2008 may be exceeded during the 2010 federal election cycle. The temporary staff for these mailings usually numbers eight employees.
Major changes passed by congress to affect overseas and military voters: As of this writing work by Congress continues in crafting the final version of the overseas and military voters’ bill known as UOCAVA. Plans will include electronic transmission of ballots to voters to expedite the receipt of ballots. In some cases the ballots may also have to be mailed to the voters which would increase the actual work normally performed. This duplication of effort has to be performed during the crunch time of elections while Louisiana Registrars are trying to conduct three federal elections in 60 days- a task not attempted by any other state. The final version of this bill is pending but since it has been attached to the Department of Defense authorization spending bill, its quick passage seems sure. Additional computer costs, scanners, and employees have been added in the Registrar’s anticipated expenses for this legislation as Caddo generally has more UOCAVA voters than any other parish in Louisiana.
Voter registration may climb greatly during 2010: With voter registration in Caddo Parish at about 162, 000 voters there will still be more voters on the rolls by the fall elections. The effect of online registration may boost the rolls by nearly ten percent, if other states’ experiences hold true in Louisiana. In many cases the submission of duplicate registrations is as time-consuming for the staff as a change in a record. The ease of access to registration just simply means more forms submitted.
The State of Louisiana while increasing access dramatically to all the services of Registrars offices in recent years did NOT increase the full time state staff members to provide those services. In many cases the increased costs are totally borne by the parish. With the attention of a major interest U.S. Senate race and the traditional interest in the Shreveport Mayor and City Council races, Caddo may see voter registration climb beyond record levels.
Caddo Remains the Lowest Staffed Major Jurisdiction in Louisiana:
1976- Registrar of Voters Staff- 7 Full time employees- 96,000 voters 1995- Registrar of Voters Staff- 7 Full time employees- 119,000 voters (Motor Voter passed, mail in voter registration starts) 2007- Registrar of Voters Staff - 7 Full time employees - 155,000+ voters (Early Voting increased to 7 days, no excuse voting) 2009- Registrar of Voters Staff- 7 Full time employees- 162,000 voters (Online voter registration passed in Louisiana, major UOCAVA changes coming)
Caddo Registrar of Voters- 23,000 voters per staff member Per clerical staffer workload is 40,500 voters each Absentee by mail voting increases from 1,000 in 1990s to 3,500 in 2008 for the Presidential election Voter registration applications processed in 2008 exceeds 15,000
B-49 CADDO PARISH REGISTRAR OF VOTERS
NARRATIVE
Part time employees funded through the State of Louisiana were not funded during most of 2009. The outlook for 2010 Secretary of State funding remains poor due to state budgetary problems. Therefore, the total cost of the part time employees used in 2008 when the state provided limited funding is being used as a guide for 2010 expectations but without the state funding element. 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 online registration may increase the voter rolls by up to nine to ten percent, if the experience of Arizona or Washington State proves to be true. Those are the two states that have the greatest experience with online voter registration. Included in the list of anticipated parish expenditures is an increase of three hundred dollars per month for the Registrar of Voters in 2010 and a similar amount in 2011. The Registrar’s office will continue the established practice of granting merit compensation increases to its staff members as in previous years. Since experienced staff members are critical in such an understaffed situation, it is imperative that such a policy be maintained.
New policies from the Secretary of State’s office directs that parishes will begin to assume some of the cost of the state’s computer hardware system previously provided at no cost to Registrars of Voters. This will also affect scanning equipment and other items provided by the Secretary of State.
While a precise cost is difficult to determine some increase has been placed into the expenses to allow the normal amount of computers and equipment used in major elections versus the amount that may only be provided by the state. This could include up to 12 computers or more and two additional scanners.
Statewide plans for the annual voter registration and education week will be continued with the Registrar of Voters’ office conducting registration opportunities through the Shreve Memorial Library branches in May, 2010. This will provide an opportunity during high interest times to be a valuable access for citizens parish wide. High school voter education is a voluntary effort with Caddo Parish having the only such program in the state which is headed through Robert Jackson’s High School Voter’s Day volunteer efforts at the schools. It has been a successful program which has received a U.S. Congressional commendation. The Polling Place locator program which is a volunteer effort by local organizations will continue during 2010. It is the only such effort conducted through a Registrar’s office in any parish in Louisiana.
The Caddo Parish Registrar of Voters office looks forward to another year of working with the Caddo Parish Commission during a major election season. The cooperation and assistance of the valued staff of the Commission and the Parish Commissioners has been of the greatest help during such major seasons of registration and voting. The Registrar’s office always appreciates the Caddo Parish Commission and we hope to count on their support in the coming year.
B-50 CADDO PARISH REGISTRAR OF VOTERS
NARRATIVE
EXPENDITURE SUMMARY – GENERAL FUND
2008 2009 2009 2010 Actual Budget Estimate Budget
Salaries & Benefits $ 364,139 $ 335,317 $ 331,566 $ 399,263 Materials & Supplies 52,455 70,700 55,894 73,800 Education, Training, & Travel 6,275 22,800 15,614 22,800 Utilities 5,464 7,800 5,420 7,800 Repairs & Maintenance 1,122 2,600 1,035 2,700 Contract Services 28,485 40,600 37,016 45,600 Statutory Charges - 1,500 850 1,500 Internal Charges 4,602 4,574 4,574 4,609 Capital Outlay 4,152 8,400 7,841 5,400 Other Expenses 13,498 10,000 11,650 12,100
Total Expenditures $ 480,192 $ 504,291 $ 471,460 $ 575,572
B-51 LSU EXTENSION SERVICE
NARRATIVE
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, plus 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.
The present staff of the Caddo Extension Office consists of a County Agent/Parish Chair for Agriculture & Natural Resources and Administration, Assistant Extension Agent (Family and Consumer Science) for Diet, Health, and Nutrition; an Associate Extension Agent (Family and Consumer Science) for Community Parenting Classes, Child Care Provider Classes, Nutrition and Health classes and supervising a Parenting Program Assistant; a Parenting Program Assistant (Family and Consumer Science) for Parents Preparing for Success to teach parenting skills to welfare parents who are pregnant and/or with infants under one year of age; an Extension Agent (4-H Youth Development); an Associate Extension Agent (Character Education); an Assistant County Agent (4-H Youth Development) and an intern through AmeriCorp. The office has two Administrative Coordinators to provide clerical assistance and one aide.
In addition to this staff, Caddo residents are served by an Assistant Extension Agent, five 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 regional 4-H agent in charge of 4-H Shooting Sports and a Regional Coordinator with the Food and Nutrition Program (FNP).
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 2008-2009. 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 2009
Agriculture and Natural Resources
Hosted the annual Crop Production Meeting with 32 producers in attendance. These producers represented 90% of the agricultural land being farmed in Caddo Parish. Fielded approximately 1,250 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.
B-52 LSU EXTENSION SERVICE
NARRATIVE
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 35 new private pesticide applicator recipients. Held three WPS trainings which certified 51 Caddo Parish producers. Hosted numerous ARK-LA-TEX Ag Council meeting to help insure a positive Jr. Livestock Show and Sale in conjunction with the State Fair of Louisiana. Served as host and manager for the Northwest District Livestock Show and paid out $4,000 in addition to regular prizes and awards. Held three private pesticide applicator training meetings which certified 52 producers in Caddo Parish. Cattlemen’s Association meetings were offering educational opportunities for 290 producers. Hosted a Wildlife Seminar concentrating on whitetail deer and turkey management. Will provide an opportunity to sale the 2009 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.
Family and Consumer Sciences
Agent writes an article for The Shreveport Times on Nutrition & Health which runs in each Wednesday’s edition and has a circulation of 139,100. Agent answers questions on Food Preservation and Food Safety for citizens of Caddo Parish. Provided nutrition education programs to various church groups, Summer Reading programs at libraries, senior citizen groups & organizations interested in nutrition, reading labels and healthy food preparation. Smart Bodies, an educational program to help students learn the skills and choices for a healthy lifestyle was presented to three-Caddo Parish Schools: North Highlands (487 youth), Oil City Magnet (325 youth), and Shreve Island (800 youth). Over 1,600 youth learned about the importance of good nutrition and being physically active through interactive activities. “Kids in the Kitchen” cooking class was provided to 20 youth this summer. In addition to cooking, the one- week class taught students about MyPyramid, Manners, Food Safety and Cleanliness, Measuring and working together. Next summer, two cooking schools are planned with 38 youth on the waiting list. Agent writes parenting column in City Life Magazine which is published monthly to a circulation of 12,000 reaching audiences in northwest Louisiana and into northeast Texas. Agent conducts parenting classes for parents whose teens are in trouble with the Juvenile Justice System and parenting classes as needed for parents who have been found guilty of child abuse or neglect through Child Protection. Agent provides Child Care Provider training for child care centers and family home providers. From July 2008 through June 2009, there were 1,394 child care providers that
B-53 LSU EXTENSION SERVICE
NARRATIVE
received training. Through this training, 3 clients have opened their own child care centers. Agent received a certification of Level 3 Pathways Certified Trainer which is the highest level of trainer. Pathways is a career ladder program for child care providers. Parenting Program Assistant (Nutrition Educator 2) teaches “Parents Preparing for Success Program” through the Caddo Office of Family Support. All pregnant females or females with a child 12 months of age or younger, must attend all six 3-hour sessions of this program in order to receive Public Assistance in Caddo Parish. Classes are: Nurturing Your Baby/Your Family’s Budget, Caring For Your Baby/Cash Crises, Keeping Your Baby Safe/Making It on Your Own, Understanding Your Baby’s Development/Meeting Your Transportation and Child Care Needs, Building Family Strengths: Communication and Contentment, Feeding Your Baby’s Brain and Credit: The Good, The Bad, & The Ugly. From July 2008 – June 2009, the Parents Preparing for Success Program has had 114 referrals and 72 unduplicated program participants. There were 51 clients to complete the six required lessons.
4-H Youth Development
Eleven middle school club members and one high school member attended Challenge Camp that was held in February 2009. Eight youth attended state 4-H University. Two were Blue Ribbon Winners. One was nominated to serve as Northwest Regional Representative. Six Caddo 4-H’ers had their individual 4-H record books judged in eight state contests with two state winners and seven blue ribbons. A leader won the Attorney Generals Award for Livestock Volunteers. Six Caddo 4-H teenagers and three adults attended 4-H Legislative Day at the state capitol in June 2009. Small gifts were given to the legislators as a “Thank You” for supporting 4-H and the LSU AgCenter. Conducted 4-H Officer/Leader Training in October 2008. We had 75 youth along with organizational leaders in attendance. This training prepared 4-H’ers and leaders to be better prepared with their roles and responsibilities at their local 4-H club meetings. Over 143 volunteers contributed approximately 3,000 hours to help youth with Service Learning, Fair Board, Caddo Parish Extravaganza Day!, Caddo Parish Fair, Record Books and serve as organizational leaders at local club meetings. Ten teen leaders participated in the Caddo/Bossier Service Learning Team. They conducted activities for the Allendale Friendship House, The Glen Retirement Community Therapy Dogs and the Louisiana War Veterans Home. Participating youth gained great skill in planning, organizing, implementing, and reflecting upon their experiences. Youth were responsible for developing and implementing the lessons each month that they taught to the younger youth at the Allendale Friendship House. Seventy-two (72) youth from Caddo parish attended 4-H Camp at Grant Walker Educational Center in Pollock, Louisiana in July 2009. These campers had the opportunity to learn how to canoe, swim, and about hunter safety. Other educational
B-54 LSU EXTENSION SERVICE
NARRATIVE
program included: Thirteen youth were sponsored by eight community leaders to attend camp. Three youth attended 4-H LOST Camp. One was sponsored by AEP SWEPCO. Presented Smart Bodies Organ Wise Guys curriculum to youth at two elementary schools: Oil City Elementary and North Highlands Elementary. Presented “Safety/Healthy Living” to 1,145 youth. Some of the lessons included: Bullying, Home Alone, Safety on Hot Weather and Fitness Safety. Total youth reached through Caddo 4-H Curriculum was 1,265 students. Youth indicated that lessons helped them to realize the importance of their health as a youth and how their eating decisions would affect them for the rest of their life. There were 125 Caddo Parish 4-H Livestock Club members, who exhibited in parish, state, and national livestock events. The Caddo 4-H Foundation board held its 5th Annual Strawberry Fundraiser. Profits from this fundraiser helped offset the expense for Caddo Parish 4-H’ers to be involved in local and state activities. Over 700 Caddo Parish 4-H’ers participated in parish-wide educational day, “Caddo 4-H Extravaganza Day.” Classes included, Super foods, Look Alike – Food Safety, Healthy Movement, and Team Obstacle Course
Character Education
In cooperation with the Caddo Parish School System and LSU AgCenter’s 4-H program, character development training was held to support the school-wide positive behavior support plans and character development in the fall. As a result, 24 elementary schools requested additional information, curriculum, and other resources to support their academic curriculum in character development. There were 10, 834 students reach with the character education program. Through a collaborative effort with the Youth Enrichment Program (YEP), Caddo 4-H provided hands-on, educational lessons to 211 youth at six after school sites monthly. Youth at each site received character development and nutrition focused lessons.
GOALS FOR 2010
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.
B-55 LSU EXTENSION SERVICE
NARRATIVE
To continue assisting clientele and at-risk families with information on health and nutrition, food safety and preservation, parenting skills and management of resources.
For 4-H youth to be actively engaged in learning and given the opportunity for mastery in the leadership area by adding twelve additional schools to the club program.
4-H adults and youth gain knowledge and skills associated with personal, organization, and community leadership.
To continue providing quality events and activities as well as project work for 4-H Youth in Caddo Parish to develop life skills, to develop leadership/citizenship qualities and to build positive self esteem through character education.
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
2008 2009 2009 2010 Actual Budget Estimate Budget
Salaries & Benefits 33,239 43,000 42,596 48,000 Materials & Supplies 7,430 9,000 8,405 9,200 Education - 800 785 800 Repairs & Maintenance 1,430 2,000 1,588 2,000 Capital Outlay 1,952 3,000 2,962 3,000
Total Expenditures $ 44,051 $ 57,800 $ 56,336 $ 63,000
B-56 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. JCCP administers to the challenging needs of troubled youth that would benefit from early court intervention. 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. In addition to hearing juvenile criminal matters, JCCP has a civil jurisdiction handling adoptions, domestic violence, child abuse and neglect, and child support.
MAJOR ACCOMPLISHMENTS IN 2009
Received a $50,000 appropriation from the Legislature to expand services for the Juvenile Mental Health Court to provide more comprehensive treatment and evaluations for juveniles with severe mental health issues. Also, from these funds there will be a purchase of two vehicles for mental health court probation officers and the purchase of fifteen electronic monitors that will be utilized primarily for juveniles on probation who are participating in the mental health court program.
The Louisiana Supreme Court’s Budgetary Control Board has granted the Caddo Juvenile Court’s request for the second consecutive year to fully fund the Family Dependency Drug Court. The program uses progressive phases and includes intensive outpatient and inpatient substance abuse treatment, drug testing, weekly court appearances, and comprehensive “wrap around” services, including transportation, individual counseling, vocation rehabilitation, education services, parenting skills training, anger management, domestic violence victim counseling and mental health assessment. Funds were allocated to purchase a van to alleviate transportation issues that some of the participants encountered. The Juvenile Court for Caddo Parish has the only family dependency drug court in Louisiana.
Partnered with the nonprofit organization “Alliance for Education” who coordinated regular meetings that included the Caddo Parish School Board, Caddo Parish District Attorney’s Office and Volunteers for Youth Justice to address the systemic issues that affect the truancy problem in Caddo Parish schools. “Truancy Court” now has its own separate docket on designated dates so coordination with the Caddo Parish School Board’s Attendance Office will be more timely and efficient.
Continued to address the realistic goal of safely reducing the juvenile population in the Detention Center by working closely with the Caddo Parish Juvenile Services and the Louisiana Office of Juvenile Justice through utilization of the Juvenile Detention Alternative Initiative (JDAI) national model. Reduction of juveniles in the detention center has been accomplished within the framework of public safety.
The Juvenile Court in partnership with the Office of Mental Health and Caddo Juvenile
B-57 CADDO PARISH JUVENILE COURT
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Services has established the Juvenile Mental Health Assessment Center which will identify youth with serious mental health disorders who come into the juvenile justice system. Through the Assessment Center comprehensive mental health diagnosis are made, provide Dialectical Behavior Therapy for youth meeting the criteria and referrals for community evidence-based treatments.
GOALS FOR 2010
Continue permanent Supreme Court funding for the Family Drug Court. In corporation with the District Attorney’s Office, Caddo Parish School Board Office and Volunteers for Youth Justice (VYJ) and with guidance from the Alliance for Education develop an effective truancy reduction model that will receive partial funding from the Community Foundation. Complete implementation of the Supreme Court’s Integrated Juvenile Justice Information System (IJJIS) that is a comprehensive record management system for individuals involved in the juvenile justice system. Currently, Caddo Juvenile Court is the only jurisdiction that has made a successful transition to IJJIS.
EXPENDITURE SUMMARY – JUVENILE JUSTICE FUND
2008 2009 2009 2010 Actual Budget Estimate Budget
Salaries & Benefits $ 491,679 $ 542,584 $ 511,656 $ 558,685 Materials & Supplies 14,213 20,500 17,343 19,500 Education, Training, & Travel 4,744 6,500 7,501 8,500 Contract Services 39,974 57,300 53,505 59,300 Internal Charges 12,913 12,913 12,913 12,712 Other Charges 225 2,000 1,875 2,000 Reimbursements (165,000) (220,000) (220,000) (190,000)
Total Expenditures $ 398,748 $ 421,797 $ 384,793 $ 470,697
B-58 CADDO PARISH HEALTH UNIT
NARRATIVE
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 and the Louisiana Office of Public Health provides management and staff for the health units and environmental services. The Parish provides health unit facilities, maintenance, equipment and vehicles.
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 2009
43,198 personal health services provided (a slight decrease of less than 1% from last year).
During this past year, 13,622 of the total patients seen were immunization patients.
45,597 vital records services provided – included are birth and death certificate issuance, delayed birth certificates and burial permits (slight increase).
Family planning had an 8% increase with a total of 2,818 patients seen for the year.
WIC monthly participation averaged 4,417 for the year.
5,532 environmental health field visits. The total inspections decreased 12% from the previous year (the decreases are due to reduced staffing as well as the fact that 50% of the staff are trainees).
Investigated over 96 citizen complaint calls.
Collected 1,494 chemical and bacteriological drinking water samples.*
1,644 inspections of retail food establishments (restaurants, groceries, etc.).*
Inspections of 636 daycares, hospitals, nursing homes.*
Inspection of 1,044 individual sewerage systems.*
Issued 264 sewer permits
B-59 CADDO PARISH HEALTH UNIT
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*These services ensure 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.
Fifty percent of the staff are trainees. A great deal of time was spent in shelter and follow-up work following Gustav/Ike, and in May, 2009 Swine Flu activities consumed a great amount of staff time.
GOALS FOR 2010
To promote a reduction in infant and child morbidity and mortality. Shreveport (Caddo Parish) leads the nation in infant mortality.
To promote a reduction in communicable/infectious disease.
To promote a reduction in chronic disease morbidity and mortality.
To have in place a comprehensive injury surveillance system which will enable control of injury morbidity and mortality.
To respond to all requests for the issuance of Louisiana vital records and evidentiary documents archived by the agency within three days of receipt and within 60 minutes of receipt at service counter.
To provide timely analysis of vital records data (Caddo health unit maintains the only vital records link to New Orleans) in North Louisiana.
To promote more community partnerships as Office of Public Health staff and funds are reduced.
To control those environmental factors existing in areas/facilities that detrimentally affect the health and well being of persons living within or nearby. (West Nile virus is one example, and Swine Flu – H1N1 is another).
To prevent or minimize the occurrence of food-borne diseases, outbreaks and illnesses through comprehensive programs of consulting, monitoring, permitting and regulatory services.
The Shreveport Regional Laboratory will play a vital role in the over all response to bioterrorism. Supplies are being stocked and “drills” are being planned for this fiscal year.
B-60 BIOMEDICAL RESEARCH FOUNDATION OF NORTHWEST LOUISIANA
NARRATIVE
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 Sciences Center in Shreveport (LSUHSC-S). 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 50 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 200 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 three Positron Emission Tomography (PET) Imaging Centers at the Institute, Willis-Knighton and Christus Schumpert medical centers; (5) supplying all of Louisiana, East Texas and parts of Arkansas 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 eight 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 $15 million and over $92 million in assets at original cost. We estimate that expenses funded by the tax millage will represent 18 percent of our total operating expense for 2009.
In 2009, the Biomedical Research Foundation continues to expand its list of partners to pool resources for systemic economic growth, including: AEP SWEPCO, BellSouth/ATT, Bossier Parish School Board, Business First Bank, Caddo Parish Commission, Caddo Parish School Board, Capital One Bank, Centenary College, Christus Schumpert Health System, City of Shreveport, Committee of One Hundred, Community Foundation of Shreveport-Bossier, Consortium for Education, Research & Technology (CERT), General Motors, Greater
B-61 BIOMEDICAL RESEARCH FOUNDATION OF NORTHWEST LOUISIANA
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Shreveport Chamber of Commerce, InterTech Science Park tenants, JP Morgan Chase Bank, LSU Health Sciences Center at Shreveport, LSU in Shreveport, Northwest Louisiana Council of Governments, Regions Bank, State of Louisiana & Louisiana Economic Development, Willis- Knighton Health System, and the Women’s Philanthropy Network.
MAJOR ACCOMPLISHMENTS IN 2009
Louisiana State University Health Sciences Center in Shreveport (LSUHSC-S)
Provided a total of $624,550 in intramural grants that support basic research by faculty at LSUHSC-S. These funds are used to bridge funding gaps, to stimulate new, exploratory research, and to support the Core Research Laboratory. These grants have been leverage by LSUHSC-S faculty 10:1 in federal research funding. Provided 1,154 free PET scans, valued at $1,900,000, to non-insured patients in 2008 to enable LSUHSC-S physicians to better prescribe disease treatment. The number of free scans projected for 2009 is 1,261, valued at $ 2,100,000. Provided radiochemicals, assisted with analyzing scan data, and provided troubleshooting assistance to LSUHSC faculty for research on disease such as Alzheimer’s, Parkinson’s, and head and neck cancer. Continued support of the Biotechnology Entrepreneurship Lecture Series within the Ph.D. program at LSU Health Sciences Center in Shreveport by providing funds to host nationally renowned lecturers and experts in biotechnology and venture capital industries. Senior executives from the following companies traveled to Shreveport to participate in the lecture series: Bayer Healthcare; Proctor and Gamble; Quark Pharmaceuticals; Cubiq, Inc.; BiotheryX; Generic NewCo; Serono; Vet-Stem, Inc.; ImClone Systems; LGTRC; and Qyntessa Biologics.
Positron Emission Tomography (PET) Imaging Center
Projected to scan a total of 4,950 PET patients in 2009, which ranks our facility in the top 10 in the U.S. in terms of number of scans performed each year. As a regional pioneer of PET technology, our physicians are among the most clinically experienced in the world. Received a special tax exemption from the State Legislature for future PET equipment purchases. Expanded production of radiopharmaceuticals significantly in 2009 as we build our relationships with industrial partners, such as Avid Pharmaceuticals. Southern Isotopes, the radiopharmaceutical arm of the Foundation, works with Avid in conducting clinical trials to test isotopes for diagnosing and managing Alzheimer’s and Parkinson’s and other diseases. Provided PET imaging services to LSUHSC-S, Christus-Schumpert, and Willis-Knighton Health Systems, thus avoiding operation expenses associated with infrastructure duplication.
B-62 BIOMEDICAL RESEARCH FOUNDATION OF NORTHWEST LOUISIANA
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Completed efforts with partner U.S. Department of Energy Lawrence Livermore National Laboratory for the PET Russia initiative. Through this initiative the Foundation administered a contract to train Russian scientists on the medical uses of PET imaging. In 2009, the Foundation completed its obligation with the installation of a PET Imaging Center in Snezhinsk, Russia.
InterTech Science Park
The InterTech Science Park now has 20 companies in its eight facilities, and four companies that have a virtual presence as they build their capabilities. This is up from 11 companies in 2007 and 16 companies in 2008. Over 330 employees work in these companies, with an average salary of over $50,000. InterTech staff fosters economic growth through recruitment, planning, financial and market strategy incubator services. Continued managing two grants from the Environmental Protection Agency for the environmental cleanup of the former Wilson Foods and Caddo Parish Health Center properties located in InterTech. The Foundation also received a new EPA grant for $200,000 in 2009 to remediate the Barret property on Dalzell Street. Purchased land along Kings Highway, bringing the Foundation closer to achieving its goals to reparcel and redevelop the Kings Highway/Mansfield Road corridor. Leased the Innovative Business Incubator Center (IBIC) to three (3) tenants (Southern Isotopes, Intelek, LLC, and Preferred Data Solutions). Renovations were made to accommodate the radiochemistry lab/distribution center for Southern Isotopes. Remarketing the Biomanufacturing Facility in the InterTech Science Park nationally and internationally at conferences and with brokers.
Science and Technology Education
Continuing support of MST (Math, Science and Technology) Program, a project-based, problem-solving curriculum, with 110 teachers and approximately 4,500 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) robotics program high school program at Southwood High School, and the FIRST LEGO programs for middle schools at Keithville and Ridgewood middle schools. Over 85 local junior and senior high school students participated in these programs per year. Over 160 students have participated in the FIRST
B-63 BIOMEDICAL RESEARCH FOUNDATION OF NORTHWEST LOUISIANA
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program since it began in 2005. Local companies, such as General Motors and AEP SWEPCO, provide mentors who guide students in learning the practical aspects of robotics, computer science and engineering. In partnership with Caddo Parish School Board, assisting in the planning and implementation of the MST Biotechnology Magnet Academy which now has 24 freshmen, 25 sophomores, and 27 juniors and 14 seniors 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 that Louisiana standards. In partnership with Southwood High School/Caddo Parish Schools and LSU Health Sciences Center in Shreveport, launched the BioStart Internship program for Biotechnology Magnet Academy seniors. BioStart is a semester long program, whereby the seniors work with an LSUHSC-S faculty mentor in a research lab for 15 hours per week for 18 weeks. Sponsoring the SMART (Science and Medicine Academic Research Training) program in partnership with LSUHSC-S. In its twelfth year, a total of 122 high school seniors have participated in the SMART program, which provides hands-on, project-based research opportunities for high school seniors working with LSUHSC-S scientists in a laboratory setting that prepare them for higher education and scientific careers. Since its inception, eighty-three (83) percent of the 110 SMART students are or have attended college with a major in the sciences and plan careers in the sciences. Furthermore, 38 of the students have been semi-finalists in the Siemens-Westinghouse Science Competition, with 5 regional finalists. Seven SMART students have been semi-finalists in the Intel Science Talent Search, and 12 have participated in the National Junior Science and Humanities Competitions, after winning the Louisiana competitions.
The Comprehensive Medical Home Initiative for Northwest Louisiana
In 2007, the Comprehensive Medical Home Initiative for Northwest Louisiana, a $2 million project sponsored by the U. S. Department of Health and Human Services, was created to explore and test alternatives to the current Louisiana health systems and to find ways to provide more efficient and effective avenues to health care. The project is coordinated and managed by the Biomedical Research Foundation in partnership with the Committee of One Hundred and the Louisiana Health Care Redesign Collaborative. Local projects that were funded through this grant are listed below. This project will be completed at the end of 2009. The objectives of this project are to:
Design and Implement the Optimal Medical Home Sustain and Expand the Optimal Medical Home Workforce Expand Access to Medical Home – Exploring Other Models and Vehicles Explore Health Care Funding Alternatives Develop and maintain close working relationships that engender trust and understanding, and create a flow of information to and from partners, including the Louisiana Department of
B-64 BIOMEDICAL RESEARCH FOUNDATION OF NORTHWEST LOUISIANA
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Health and Hospitals, the Louisiana Health Care Redesign Collaborative, and the Louisiana Recovery Authority
Medical Home (MH) Test Sites and Research Projects
Recipient Project CERT (Consortium for Education, Conduct gap analysis of regional current Research and Technology for North healthcare, training, resources and Louisiana) workforce CHRISTUS Schumpert Inner City Schools Medical Home test site for children & teens Project in inner Shreveport city schools LSUHSC-S Feist-Weiller Cancer Center Feasibility study for mobile clinic to screen for cancer, diabetes, hypertension, cardiovascular risks Grambling State University Identify health disparities in Bienville parish; focused research projects for Grambling nursing students Martin Luther King Clinic (Shreveport) Urban Medical Home (MH) test site: Examine delivery of healthcare services and outreach/created EMR system Louisiana Tech University Develop and test ways of acquiring and analyzing health data from a rural population North Caddo Medical Center (Vivian) Rural community wide Medical Home test site /Created portable Electronic Medical Record (EMR) CHRISTUS Coushatta Rural MH test site for children/created EMR Pool of Siloam Medical Clinic Urban MH test site/created EMR (Shreveport) Plain Dealing, LA MH support system test site with elem. school children, community center with exercise, nutrition & health classes, & medical screenings by Bossier EMTs and Willis-Knighton clinic.
B-65 BIOMEDICAL RESEARCH FOUNDATION OF NORTHWEST LOUISIANA
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GOALS FOR 2010
LSU Health Sciences Center in Shreveport Increase partnership opportunities with LSUHSC-S faculty and administration to advance innovative research and clinical technology. Assist LSUHSC-S in enhancing and maintaining the core research laboratory. Provide grants to LSUHSC-S for recruiting, retention and/or increasing external funding. Provide radiochemicals and personnel expertise to support clinical PET scanning for LSUHSC-S physicians and for research using the small animal imaging laboratory.
PET Imaging Center Work with LSUHSC-S to increase contracts with pharmaceutical companies to advance drug development using PET. Promote PET Imaging Center’s radiopharmaceutical distribution capabilities and expand use of the PET Imaging Center for both clinical and research applications. Upgrade PET scanner in the Biomedical Research Institute to a PET/CT scanner to better serve patients referred from LSUHSC-S. Secure funding for a new cyclotron to produce radiopharmaceuticals.
InterTech Science Park Lease or sell biomanufacturing facility. Advance InterTech’s Master Plan through the recruitment of technology-based businesses and the acquisition and construction of facilities and working with existing Science Park tenants through the Foundation’s incubator services. Develop venture capital sources, with concentration on local angel network. 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 support the expansion of Red River Pharma, LLC, with adequate sewer system at corner of Mansfield Road and Kings Highway
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. Achieve sustainable funding for the new BioStart Internship Program, launched in 2009 with private community funding.
B-66 BIOMEDICAL RESEARCH FOUNDATION OF NORTHWEST LOUISIANA
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EXPENDITURE SUMMARY – BIOMEDICAL FUND
2008 2009 2009 2010 Actual Budget Estimate Budget
Salaries & Benefits $ 67,811 $ 66,370 $ 70,560 $ 72,300 Contract Services 2,253,004 2,278,101 2,278,050 2,503,233 Statutory Charges 300 600 475 600 Internal Charges 9,399 11,027 11,027 11,502 Other Expenses 7,339 5,000 6,430 7,000
Total Expenditures $ 2,337,853 $ 2,361,098 $ 2,366,542 $ 2,594,635
B-67 SHREVE MEMORIAL LIBRARY
NARRATIVE
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 2009
Purchased over $1,183,635 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 1,300,000 library books and materials throughout Shreveport and Caddo Parish, and to neighboring reciprocal borrowing libraries. The new library director, Dr. Ronald Heezen, began employment on January 5, 2009. Participated in the State Library of Louisiana Summer Reading Program for eight weeks of programming with a total of 6,855 children, grades Pre K - 12, in attendance for that period. Implemented 429 Children’s programs and 80 Young Adult programs during the Summer Reading Program. Continued Library staff visits to schools, childcare centers and Headstart centers and offering tours for Caddo public and private school classes. Celebrating Teen Read Week during October. Provided computer usage to approximately 840,026 patrons. Provided more than 160 free Technology training classes to a total of 831 library patron attendees and 46 staff classes to 72 attendees, as of 09/22/09. Patrons placed more than 16,012 electronic requests for library materials as of 09/22/09. Installed 120 new computers for staff and public. Of these, 16 were new additions (not replacements.) Added Online Book Club service. Added OverDrive downloadable media service. Adding Wi-Fi to Main Library. Published the 2009 Area Agencies and Organizations Directory. The Literacy Department continues to support the two literacy specialist positions to facilitate literacy at the branch level. Classes included Adult Basic Literacy, Pre-GED and GED instruction. The Department continues collection development in literacy for all branches. To date, the program has had 8 graduates from the GED classes and 12 from the Pre-GED classes. Hired nine additional staff so that each part-time branch would have two staff members for better security. Enhanced security services at the Main Library. Began “re-branding” process. Began Long Range Planning process.
B-68 SHREVE MEMORIAL LIBRARY
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GOALS FOR 2010
Purchase over $1,346,000 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 1,400,000 (goal) library books and materials throughout Shreveport and Caddo Parish . . . and to neighboring reciprocal borrowing libraries. The Literacy Department will continue to address English As a Second Language and monitor the purchase of Spanish Materials. New Literacy programs will be started at seven branches. The children's department will continue offering the Summer Reading Club Program for children in grades Pre K-12. Continue to develop programming for young adults/teenagers. Continue to provide computer usage to more than 900,000 (goal) patrons. Add Wi-Fi to other branches. Begin installation and implementation of Radio Frequency Identification (RFID) of all library materials. Increase efficiency and effectiveness of library materials handling and IT System. Evaluate security enhancements at Main Library, and based on effectiveness, duplicate at other branches. Continue re-branding process. Finish Long Range Planning process.
B-69 SHREVE MEMORIAL LIBRARY
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EXPENDITURE SUMMARY – SHREVE MEMORIAL LIBRARY FUND
2008 2009 2009 2010 Actual Budget Estimate Budget
Salaries & Benefits $ 6,322,232 $ 7,625,358 $ 7,479,480 $ 8,011,598 Materials & Supplies 1,376,619 1,530,136 1,538,100 1,708,750 Education 53,140 77,700 77,100 85,400 Utilities 572,257 765,000 764,000 776,000 Repairs & Maintenance 568,664 796,150 794,900 855,500 Contract Services 723,107 985,327 902,220 1,045,650 Capital Outlay 327,227 519,527 465,852 1,546,000 Debt Service 1,115,292 1,158,270 1,123,270 1,138,995 Other Charges 6,578 5,300 7,250 7,570
Total Expenditures $ 11,065,116 $ 13,462,768 $ 13,152,172 $ 15,175,463
B-70
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 2010 Budget Governmental Funds
Fund Type
Special Debt Capital Revenues General Revenue Service Project Total
Ad Valorem Taxes $ 5,416,340 41,815,120 2,721,100 - 49,952,560 Sales Taxes - 7,500,000 - - 7,500,000 Licenses and Permits 517,800 21,000 - - 538,800 Intergovernmental 1,219,000 3,817,994 - - 5,036,994 Gaming 165,000 2,165,000 - - 2,330,000 Oil and Gas - 1,200,000 - 1,200,000 Charges for Services 190,000 393,000 - - 583,000 Fines and Forfeitures - 176,300 - - 176,300 Rents and Interest Earned 140,000 1,787,900 5,000 492,264 2,425,164 Other Revenues 10,000 203,000 - - 213,000
Total Revenues 7,658,140 59,079,314 2,726,100 492,264 69,955,818
Expenditures
Parish Commission 749,412 - - 20,000 769,412 District Court 1,283,505 - - - 1,283,505 District Attorney 3,665,714 - - 21,000 3,686,714 Coroner 225,100 - - 445,000 670,100 Administration and Legal 520,206 - - 192,164 712,370 Human Resources 128,883 - - - 128,883 Finance 374,158 - - - 374,158 Information Systems 102,845 - - 314,000 416,845 Registrar of Voters/Elections 698,572 - - 10,000 708,572 LSU Extension Service 63,000 - - 25,000 88,000 Public Works - 6,986,782 - 10,915,000 17,901,782 Public Building Maintenance 207,639 4,079,168 - 4,465,000 8,751,807 Caddo Correctional Center - 8,009,531 - 980,000 8,989,531 Parks and Recreation - 1,166,664 - 810,000 1,976,664 Solid Waste Disposal - 2,297,453 - 175,000 2,472,453 Juvenile Court - 470,697 - - 470,697 Juvenile Probation Operations - 2,720,913 - 36,000 2,756,913 Juvenile Detention - 2,276,875 - - 2,276,875 Parish Health Unit - 764,060 - 545,000 1,309,060 Animal Services and Mosquito Control - 2,201,509 - 362,400 2,563,909 Shreve Memorial Library - 14,036,468 - - 14,036,468 Economic Development - 2,960,956 - - 2,960,956 Debt Service - 1,138,995 1,807,808 - 2,946,803 All Other 586,629 1,192,258 - 113,968 1,892,855
Total Expenditures 8,605,663 50,302,329 1,807,808 19,429,532 80,145,332
Excess (Deficiency) of Revenues Over Expenditures (947,523) 8,776,985 918,292 (18,937,268) (10,189,514)
Other Financing Sources (Uses) Operating and Capital Transfers In 1,125,000 22,100,000 - 19,253,000 42,478,000 Operating and Capital Transfers Out (1,000,000) (32,940,000) - (8,538,000) (42,478,000)
Total Other Financing Sources (Uses) 125,000 (10,840,000) - 10,715,000 -
Net Change in Fund Balances (822,523) (2,063,015) 918,292 (8,222,268) (10,189,514)
Fund Balance at Beginning of Year 10,177,284 115,693,125 1,430,265 25,174,009 152,474,683
Fund Balance at End of Year $ 9,354,761 113,630,110 2,348,557 16,951,741 142,285,169 C-1 PARISH OF CADDO
Summary of 2010 Budget Internal Service Funds
Fund Group General Fleet Operating Revenues Insurance Insurance Services Total
Employer Group Insurance Contributions $ 2,923,942 - - 2,923,942 Employee Group Insurance Contributions 874,565 - - 874,565 Retired Employee Group Insurance Contributions 115,974 - - 115,974 Employer Retired Group Insurance Contributions 453,495 - - 453,495 Casualty Insurance Premiums - 785,211 - 785,211 Workers Compensation Insurance Premiums - 342,668 - 342,668 Equipment Repair Billings - - 600,000 600,000 Gasoline and Oil Sales - - 750,000 750,000 Sign Billings - - 157,000 157,000 Emergency Coordination Fees - - 50,000 50,000 User Surcharges - - 70,000 70,000 Rents - - 19,500 19,500 Miscellaneous - - 56,400 56,400
Total Operating Revenues 4,367,976 1,127,879 1,702,900 7,198,755
Operating Expenses
Employee Group Insurance Program 4,402,976 - - 4,402,976 Casualty Insurance Program - 781,854 - 781,854 Workers Compensation Insurance Program - 369,077 - 369,077 Fleet Services - - 1,701,101 1,701,101
Total Operating Expenses 4,402,976 1,150,931 1,701,101 7,255,008
Operating Income (35,000) (23,052) 1,799 (56,253)
Non-Operating Revenue (Expense) Interest Earned 35,000 35,000 100 70,100 Interest Expense - - (1,899) (1,899)
Total Non-Operating Income (Expense) 35,000 35,000 (1,799) 68,201
Change in Net Assets - 11,948 - 11,948
Net Assets at Beginning of Year 2,205,329 1,842,477 288,062 4,335,868
Net Assets at End of Year $ 2,205,329 1,854,425 288,062 4,347,816
Expenditures by Fund Type - All Funds Expenditures - Governmental Funds
60,000,000 Debt Service General All Other Economic 4% Government 7% Development 50,000,000 4% District Court 4% 2% Solid Waste 40,000,000 3% 0 District Attorney Library 30,000,000 5% 18% 20,000,000 Roads Animal Services 21% 3% 10,000,000
- General Special Debt Capital Internal Building Juvenile Justice Revenue Service Project Service Facilities Corrections 7% 11% 11%
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 2009 budget August 17, 2009
Budget Team convened to begin initial discussion of overall goals and priorities September 4, 2009
Budget Team sets capital outlay priorities September 4, 2009
Budget Team received and reviewed first draft of funding proposals September 08, 2009
Submission deadline for final departmental and agency funding requests September 14, 2009
Budget Team made final determination of proposed operating and capital budgets September 24, 2009
Budget presented to Parish Commission at special meeting October 29, 2009
Parish Commission holds Public Hearing on proposed budget November 19, 2009
Parish Commission adopts final budget at special meeting December 10, 2009
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 Solid Waste Disposal Fund Juvenile Justice Fund
C-4 BUDGET PREPARATION AND REVIEW PROCESS
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 Criminal Justice Facilities Fund Capital Improvement Fund
Internal Service Funds: Group Insurance Fund General Insurance Fund Fleet Services 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 can not 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 gaming.
Revenues by Source - Governmental Funds
All Other Intergovernmental 7% 4% Rents & Interest 4% Sales Taxes 11% `
Gaming 3% Property Taxes 71%
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 purpose. Taxes are levied in accordance with the following schedule:
C-6 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
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 2010, ad valorem taxes are estimated to generate $49.9 million or 71% 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 significant and consistent growth in ad valorem revenue since 2002. This growth is the result of new commercial construction in the South Shreveport area. Completed commercial and residential construction projects resulted in an 18% increase in property tax assessments since 2002. 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 2009 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 2010 tax revenues. The taxable valuation for 2010 was projected to increase by approximately 2.5% from the assessor's estimate for 2009 which also increased 2.5% from the 2008 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 2010, the estimate for these items was 3.75% 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 11% of the Parish’s total revenues for 2010. Sales taxes are included in the Solid Waste Disposal Fund and the Public Works Fund. Sales tax revenue has varied widely since 2001 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. Sales tax revenue grew consistently from 2003 to 2005 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 resulted in an increase in sales taxes for 2007. The effect of the Haynesville Shale has resulted in significant sales tax collections for 2008 and 2009; more than 50% above the 2007 collections. Based on current collections, 2010 sales tax revenue is expected to decrease over 2009 primarily because the activity related to the Haynesville Shale is expected to decline. Sales tax revenue is expected to decrease 32% from the 2008 estimated collections based on current economic trends.
Intergovernmental Revenues
Intergovernmental Revenues represent approximately 7% of total revenues for 2010. Intergovernmental Revenues are received primarily from the State of Louisiana and include state revenue sharing, state severance taxes, state transportation funds, state
C-8 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
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 devastation experienced from hurricanes Katrina and Rita have not had a severe financial impact on the revenues the Parish receives from the State of Louisiana. Intergovernmental revenues were at the highest level in 1993 when the Parish received a state capital outlay grant of $9 million dollars to build a new jail. Since that time, intergovernmental revenues have remained fairly consistent from 1998 to 2009. The 2010 budget reflects a modest increase in intergovernmental revenues.
Since the State operates on a July 1 through June 30 fiscal year, revenue estimates for the first half of 2010 are relatively certain. Revenues for the remainder of 2010 are projected at the same level until more information is received from the State.
Gaming Revenues
Gaming revenues represent approximately 4% of total revenue for 2010. 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 General Fund and 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 remain stable for 2010 as the growth of alternative gaming sources has subsided.
Oil and Gas
In 2009, the Parish received $11.7 million 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. The Parish received the first significant revenue from the Haynesville Shale in 2008 when the Parish was paid $18 million to lease 600 acres. 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 until a worthy investment project is determined. The Parish has conservatively estimated $1,200,000 for its oil and gas revenue for 2010 because of the uncertainty of this revenue source and the expectation that leasing activity will decline.
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. $8.4 million of the bond proceeds will be used for 2010 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 does not plan to issue any significant debt in the near future. 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 1.95 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 current operations.
Outstanding debt issues are detailed on page E-47. State law allows a maximum debt limit equal to 35% of the total assessed valuation for the Parish. At December 31, 2009, the total
C-10 BUDGETARY POLICIES, MAJOR REVENUE ASSUMPTIONS AND TRENDS
bonded debt of $30,815,000 will represent approximately 6.3% of the debt ceiling of $489,832,402. 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 1.95 mills for 2010. 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 15.75% (effective January 1, 2010) of gross wages. All 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-11
PARISH OF CADDO
Taxable Assessment 2006 through 2009
Geographical Actual per Assessment Roll Projected Component 2006 2007 (1) 2008 2009 2010
Exempt Municipalities: Shreveport 878,144,830 951,692,980 1,014,075,970 1,039,427,869 1,065,413,566 Vivian 8,228,860 8,463,430 9,433,380 9,574,881 9,670,630 Bossier City 8,300,600 7,911,360 7,568,610 7,341,552 7,194,721 894,674,290 968,067,770 1,031,077,960 1,056,344,302 1,082,278,916
Remainder of Parish 253,641,050 291,887,630 334,806,680 343,176,847 351,756,268
Total 1,148,315,340 1,259,955,400 1,365,884,640 1,399,521,149 1,434,035,184
Growth Projection 2009 2010 Shreveport 2.50% 2.50% Vivian 1.50% 1.00% Bossier City -3.00% -2.00% Remainder of Parish 2.50% 2.50%
Total Assessment 2.46% 2.47%
Taxable Assessment 000's
$1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2006 2007 2008 2009 2010
(1) As adjusted by reappraisal/reassessment
C-12 PARISH OF CADDO
Schedule of Millage Rates 2006 - 2010
Millage Rate Authorized Levied Proposed Millage Purpose Through 2006 2007 2008 (1) 2009 2010
General Fund: Exempt Municipalities Continuous 3.32 3.32 3.11 3.11 3.11 Remainder of Parish Continuous 6.65 6.65 6.23 6.23 6.23
Public Works: Road and Bridge 2013 4.54 4.54 3.26 3.26 2.87 Solid Waste Disposal 2013 0.18 0.18 0.17 0.12 0.12 Drainage 2013 1.18 1.18 1.11 1.11 1.00 5.90 5.90 4.54 4.49 3.99
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 0.86 0.86 0.81 0.81 0.81 0.86 0.86 0.81 0.81 0.81
Courthouse Maintenance 2011 2.77 2.77 2.60 2.60 2.60
Detention Facilities 2013 5.43 5.43 5.10 5.10 5.10
Juvenile Court 2011 2.01 2.01 1.89 1.89 1.89
Public Health: 2013 1.16 1.16 1.09 1.09 1.09 2010 0.90 0.90 0.84 0.84 0.84 2.06 2.06 1.93 1.93 1.93
Shreve Memorial Library: 2013 4.48 4.48 4.21 4.21 4.21 2013 5.05 5.05 4.74 4.74 4.74 9.53 9.53 8.95 8.95 8.95
Biomedical Center 2017 1.80 1.80 1.694 1.694 1.694
Criminal Justice System: 2013 1.61 1.61 2.500 2.550 3.050 2017 0.07 0.07 0.066 0.066 0.066 1.68 1.68 2.566 2.616 3.116
Debt Service Bond Term 1.95 1.95 1.95 1.95 1.95
Total - Exempt Municipalities 37.31 37.31 35.14 35.14 35.14
Total Remainder of Parish 40.64 40.64 38.26 38.26 38.26
(1) Reflecting adjustment per revaluation of 2007 Assessment Roll.
C-13 PARISH OF CADDO
2009 Ad Valorem Revenue Projection
Estimated Retirement Uncollectible Payments Estimated Contrib from Gross Taxes In Lieu of Prior Year Net Taxes Millage Revenue 3.75% Taxes Taxes Revenue 2.98%
General Fund: Exempt Municipalities $3,285,230 (123,200) 27,500 25,350 3,214,880 97,780 Remainder of Parish 2,137,990 (80,170) 0 13,180 2,071,000 63,630 5,423,220 (203,370) 27,500 38,530 5,285,880 161,410
Public Works: Road and Bridge 4,562,440 (171,090) 0 49,570 4,440,920 155,790 Solid Waste Disposal 167,940 (6,300) 0 1,980 163,620 5,000 Drainage 1,553,470 (58,260) 0 13,280 1,508,490 46,230 6,283,850 (235,650) 0 64,830 6,113,030 207,020
Public Facilities: Road and Bridge 000000 Solid Waste Disposal 000000 Drainage 000000 Parks and Recreation 1,133,610 (42,510) 0 8,790 1,099,890 33,740 1,133,610 (42,510) 0 8,790 1,099,890 33,740
Building Maintenance 3,638,750 (136,450) 0 28,350 3,530,650 108,300
Detention Facilities 7,137,560 (267,660) 0 61,200 6,931,100 212,430
Juvenile Justice 2,645,090 (99,190) 0 20,550 2,566,450 78,720
Public Health: Original 1,525,480 (57,210) 0 14,250 1,482,520 45,400 Supplemental 1,175,600 (44,090) 0 8,190 1,139,700 34,990 2,701,080 (101,300) 0 22,440 2,622,220 80,390
Shreve Memorial Library: Original 5,891,980 (220,950) 0 32,020 5,703,050 175,360 Supplemental 6,633,730 (248,760) 0 33,270 6,418,240 197,430 12,525,710 (469,710) 0 65,290 12,121,290 372,790
Biomedical Center 2,370,790 (88,900) 0 16,990 2,298,880 70,560
Criminal Justice 3,661,150 (137,290) 0 5,560 3,529,420 88,960
Debt Service 2,729,070 (102,340) 0 29,300 2,656,030 81,220
Total $50,249,880 (1,884,370) 27,500 361,830 48,754,840 1,495,540
C-14 PARISH OF CADDO
2010 Ad Valorem Revenue Projection
Estimated Retirement Uncollectible Payments Estimated Contrib from Gross Taxes In Lieu of Prior Year Net Taxes Millage Revenue 3.75% Taxes Taxes Revenue 2.98%
General Fund: Exempt Municipalities $3,365,890 (126,220) 28,500 25,600 3,293,770 100,180 Remainder of Parish 2,191,440 (82,180) 0 13,310 2,122,570 65,220 5,557,330 (208,400) 28,500 38,910 5,416,340 165,400
Public Works: Road and Bridge 4,115,680 (154,340) 0 50,070 4,011,410 132,490 Solid Waste Disposal 172,080 (6,450) 0 2,000 167,630 5,120 Drainage 1,434,040 (53,780) 0 13,410 1,393,670 42,680 5,721,800 (214,570) 0 65,480 5,572,710 180,290
Public Facilities: Road and Bridge 000000 Solid Waste Disposal 000000 Drainage 000000 Parks and Recreation 1,161,570 (43,560) 0 8,880 1,126,890 34,570 1,161,570 (43,560) 0 8,880 1,126,890 34,570
Building Maintenance 3,728,490 (139,820) 0 28,630 3,617,300 110,970
Detention Facilities 7,313,580 (274,260) 0 61,810 7,101,130 217,670
Juvenile Justice 2,710,330 (101,640) 0 20,760 2,629,450 80,670
Public Health: Original 1,563,100 (58,620) 0 14,390 1,518,870 46,520 Supplemental 1,204,590 (45,170) 0 8,270 1,167,690 35,850 2,767,690 (103,790) 0 22,660 2,686,560 82,370
Shreve Memorial Library: Original 6,037,290 (226,400) 0 32,340 5,843,230 179,680 Supplemental 6,797,330 (254,900) 0 33,600 6,576,030 202,300 12,834,620 (481,300) 0 65,940 12,419,260 381,980
Biomedical Center 2,429,260 (91,100) 0 17,160 2,355,320 72,300
Criminal Justice 4,468,450 (167,570) 0 5,620 4,306,500 122,990
Debt Service 2,796,370 (104,860) 0 29,590 2,721,100 83,230
Total $51,489,490 (1,930,870) 28,500 365,440 49,952,560 1,532,440
C-15 PARISH OF CADDO
Combined Personnel Roster 2008 - 2010
Number of Employees 2008 2009 2009 2010 Budget Component Actual Budget Actual Budget Parish Commission Operations: Public Works: Administration 13 13 13 13 North Camp 25 25 25 25 South Camp 30 30 30 30 Solid Waste Disposal 59 59 59 59 127 127 127 127
Facilities and Maintenance Courthouse Maintenance 41 42 42 42 Juvenile Justice Buildings 2222 Shreveport Regional Lab 1111 Highland Health Unit 7777 Vivian Health Unit 1111 Caddo Correctional Center 14 14 14 16 66 67 67 69
Administration: Administration and Legal 7888 Finance 11 11 11 11 Human Resources 4444 Information Services 3333 25 26 26 26
Animal Services and Mosquito Control 36 36 36 36
Parks and Recreation 14 16 16 16
Fleet Services 10 10 10 10
Juvenile Services Probation 31 36 36 36 Detention 38 38 38 39 STAR Boot Camp 6660 75 80 80 75
Commission Clerk 2333
Total Parish Commission 355 365 365 362 Parish Funded Agency Operations: District Court 19 19 19 19
Juvenile Court 8888
Registrar of Voters 32 32 32 32
Ward Courts 20 20 20 20
Total Funded Agency 79 79 79 79
Total Parish Budget 434 444 444 441 C-16 PARISH OF CADDO
Total Salaries and Benefits By Fund and Function
2009 2010 Budget Budget
General: Parish Commission$ 503,990 $ 590,677 District Court 1,240,127 1,325,519 Ward Courts 59,967 58,131 Administration and Legal 729,458 760,598 Human Resources 248,196 260,892 Finance 755,898 807,978 Information Services 172,515 188,497 Registrar of Voters 335,317 399,263 David Raines Community Center 5,600 5,770 LSU Extension Service 43,000 48,000
Juvenile Services: Probation 1,346,091 1,549,994 Detention 1,569,696 1,710,227 STAR Boot Camp 263,732 -
Road and Bridge: Administration 1,035,186 1,072,472 Road Maintenance 43,490 42,680 North Camp 1,310,207 1,327,563 South Camp 1,381,657 1,462,068
Courthouse Maintenance: Courthouse 1,697,327 1,865,836
Detention Facilities: Caddo Correctional Center 832,486 936,043
Parks and Recreation 801,940 851,677
Solid Waste Disposal 1,027,773 1,096,410
Juvenile Court: Juvenile Court 542,584 558,685 Building Maintenance 81,695 84,426
Health Tax: Shreveport Regional Lab 41,943 45,688 Animal Services 1,198,955 1,210,352 Mosquito Control 203,612 224,220 Highland Health Unit 278,383 297,355 Vivian Health Unit 20,632 25,024
Shreve Memorial Library 7,625,358 8,011,598
Fleet Services 486,831 481,347
$ 25,883,646 $ 27,298,990
C-17 PARISH OF CADDO
Miscellaneous Statistics Estimated as of December 31, 2009
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.
Demographic Data: School Year Population Median Age Enrollment
2000 252,161 34.5 45,120
2001 252,574 35.4 44,943
2002 252,770 35.0 44,722
2003 254,216 34.7 44,532
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
C18 PARISH OF CADDO
Miscellaneous Statistics Estimated as of December 31, 2009
Parish Service Data: Number of Parish Employees – 441
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
Roads and Bridges: Miles of Parish Roads 780.16 Number of Bridges Maintained 175
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 16,085
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
C19 PARISH OF CADDO
Area Map
C20
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.
1% 43% Debt Capital Project Funds 1% Interest Earned Capital Outlay Program - Sources of Funding 55% Special Revenue Funds
D-1 All Other Roads Buildings Animal & Mosquito Parks Capital Outlay Program - Expenditures by Major Function $0 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $12,000,000 $10,000,000
D-2 Capital Outlay Fund
Budget Summary 2010 Capital Expenditure Program
Function Amount
Commission Clerk$ 20,000
District Attorney 21,000
Juvenile Services 36,000
Information Systems 314,000
Regional Lab 180,000
Health Unit 365,000
Caddo Community Action Agency 95,000
Parish Courthouse 2,455,000
Juvenile Court Buildings 1,680,000
Coroner's Office 445,000
LSU Extension 25,000
Francis Bickham Building 190,000
Caddo Correctional Center 980,000
David Raines Center 45,000
Registrar of Voters 10,000
Animal Services and Mosquito Control 362,400
Solid Waste 175,000
Fleet Services 84,700
Public Works 10,915,000
Parks and Recreation 810,000
Program Administration 192,164
Total$ 19,400,264
D-3
CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Adopted Capital Project Description Budget
Revenues: 3610 Interest Earned$ 147,264
Total Revenues 147,264
Expenditures: 111 Commission Clerk: 4739 Building Renovations: Renovations to Clerk's Office 20,000
Total Commission Clerk 20,000
120 Criminal Justice: 23 District Attorney: 4740 Vehicle Purchases: Replacement sedan 21,000
Total District Attorney 21,000
122 Juvenile Services: 22 Probation Operations: 4740 Vehicle Purchases: Replacement van 36,000
Total Juvenile Services 36,000
136 Information Systems: 4745 Computer Hardware and Software Purchases: Misc equipment (backup device, cartridges, workstation memory upgrade) 8,300 Ethernet switches upgrade - Phase II 55,000 Monitors (20 LCD) 4,200 CCC/Animal/Fleet/Juvenile fiber build 150,000 Microsoft Office 2007 upgrade - Juvenile Court 36,400 Intel modular server 6,600 Backup software upgrade - CA ArcServe Backup 8,500 Workstation replacements - 12.5% (25 workstns) 25,000 Phone system (continuation) 20,000
Total Information Systems 314,000
161 Facilities and Maintenance:
11 Shreveport Regional Lab: 4739 Building Renovations: Install Aerco boiler 180,000
14 Highland Health Unit: 4739 Building Renovations: General renovations (refurbish interview rooms and counters in public area) 20,000 Install Aerco boiler 180,000
D-4 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Adopted Capital Project Description Budget
Replacement chairs 5,000 Replace carpet various parts of bldg. 60,000 Upgrade energy management Phase III 100,000 365,000
60 Caddo Community Action Agency: 4739 Building Renovations: General renovations - 1st & 3rd bldgs. 35,000 Electrical upgrade 50,000 Replace all exhaust fans 10,000 95,000
61 Courthouse: 4739 Building Renovations: Upgrade energy mgmnt system (Phase IV) 400,000 Continue electrical upgrade 200,000 Refinish brass 40,000 Demolish 7th floor 200,000 Replace flooring in courtrooms 25,000 New jury computer program (phone answering) 110,000 Remodel bathrooms in G-18 10,000 Remodel bathrooms C.O.C. 25,000 Remodel 5th floor 1,300,000 Remodel jury room 2nd floor 20,000
4743 Equipment Purchases: X-ray machines 125,000 2,455,000
62 Juvenile Court Buildings: 4739 Building Renovations: Replace fire alarm system 1,250,000 Upgrade energy mgmnt (Phase II cont.) 200,000 Replace phone system 35,000 Electrical upgrade 75,000 Roof replacement 90,000 Replace A/C for Juvenile Court D.A. 30,000 1,680,000
63 Coroner's Office: 4739 Building Renovations: Remodel building 425,000 Additional funds for roofing 20,000 445,000
64 LSU Extension: 4739 Building renovations: Replace carpet 25,000
D-5 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Adopted Capital Project Description Budget
66 Francis Bickham Building: 4739 Building Renovations: Replace HVAC closed loop piping 125,000 Electrical upgrade 15,000 Energy mgmt - Phase II - replace AHUs 50,000 190,000
67 Caddo Correctional Center: 4739 Building Renovations: Main warehouse A/C unit 30,000 Awning for lift station 7,000 Upgrades in water heater room 20,000 Tile in lobby, admin hallway, booking offices 25,000 Replace post indicator valves on fire system 60,000 Sound proofing for two pods (carpet) 40,000 Unwarranted roof repair 100,000 Install new employee entrance gate 130,000 Lift station upgrades 28,000 Plumbing upgrade (shower & sink water valves) 20,000 Rebuild pumps in boiler room 80,000 Replace phone system 60,000 Repairs to drains & install guard post in kitchen 55,000 Replace two water heaters 75,000 General renovations - Sheriff's department 125,000 855,000
4743 Equipment Purchases: Replace two dryers 25,000 Replace refrigeration system in kitchen 90,000 New off-road utility vehicle 10,000 125,000
980,000
69 David Raines Center: 4739 Building Renovations: General remodel (3 Headstart classrooms) 45,000
Total Facilities and Maintenance 6,460,000
170 Elections 71 Registrar of Voters 4743 Other Equipment Election Equipment 10,000
312 Animal Services and Mosquito Control: 4739 Building Renovations: Update kennels 30,000
D-6 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Adopted Capital Project Description Budget
Twelve additional kennels 20,000 Renovate interior existing building 14,000 Modify air conditioning duct work 10,000 Building addition for Mosquito Control 100,000 Digital video surveillance system 7,400 181,400
4740 Vehicle Purchases: One vehicle for Mosquito Control 17,000 Two vehicles for Animal Services 49,500 66,500
4743 Equipment Purchases: Mobile vision flashback system for trucks 74,000 Walkin freezer - Polar King energy saving 25,000 Live traps - replacements 15,500 114,500
Total Animal Services and Mosquito Control 362,400
423 Solid Waste Disposal: 4723 Solid Waste Projects: Concrete pads for sites 40,000
4741 Heavy Equipment Purchases: Roll off truck 135,000
Total Solid Waste Disposal 175,000
431 Fleet Services: 4739 Building Renovations: Electrical upgrade 75,000
4743 Equipment Purchases: Mechanical tools 9,700
Total Fleet Services 84,700
441 Public Works: 30 Drainage Capital Improvements: 4722 Drainage Projects: Latex State Line Road bridge construction 450,000 Contract drainage projects 100,000 Culvert conversions 50,000 600,000
4741 Heavy Equipment Purchases: Long boom excavator 280,000 Boom mower 40,000 320,000
920,000
D-7 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Adopted Capital Project Description Budget
31 Road Capital Improvements: 4721 Road Construction Projects: Overlay and rehabilitation 7,000,000 Guard rail program 100,000 Barron Road Phase II - construction Phase III - engineering/ROW 2,650,000 Bridge program 75,000 Chip seal program 75,000 9,900,000 4739 Building Renovations: North Camp Longwood truck shed 15,000 South Camp storage barn 15,000 30,000
4741 Heavy Equipment: Dura-Patcher 55,000 Steam cleaner 10,000 65,000
9,995,000
Total Public Works 10,915,000
511 Parks and Recreation: 4739 Construction and Improvements: Develop community parks (continuation) 75,000 Richard Fleming Park - new play system & gravel road improvements 50,000 Walter Jacobs Park - aviary construction 50,000 Eddie D. Jones Park - construct creek crossing climbing feature, road improvements 250,000 Earl Williamson Park - privacy fencing, entrance sign, spray area, road improvements 250,000 Salvinia control on area lakes 100,000 Noah Tyson Park pier replacement 35,000
Total Parks and Recreation 810,000
131 Fund Administration: 4321 Legal and auditing 4,401 4361 General Fund Administration 62,763 4524 Feasibility Studies/Master Plan Feasibility Studies 125,000
Total Fund Administration 192,164
Total Expenditures 19,400,264
Excess (Deficiency) of Revenues Over Expenditures (19,253,000)
D-8 CAPITAL OUTLAY FUND (490)
Detail Budget Worksheet
Adopted Capital Project Description Budget
Other Financing Sources (Uses): 3839 Transfer from Building Maintenance 125,000 3842 Transfer from Solid Waste Disposal Fund 175,000 3847 Transfer from Public Works Fund 9,915,000 3848 Transfer from Riverboat Fund 500,000 3852 Transfer from Criminal Justice Facilities Fund 102,000 3854 Transfer from Capital Improvement Fund 8,436,000
Total Other Financing Sources (Uses) 19,253,000
Excess of Revenues and Other Financing Sources Over Expenditures and Other Financing Uses$ -
D-9
DEPARTMENT OF PUBLIC WORKS
5 YEAR
CAPITAL IMPROVEMENT PLAN
DEPARTMENT OF PUBLIC WORKS
5 YEAR CAPITAL IMPROVEMENT PROGRAM
2010
ROAD CONSTRUCTION
Overlay & Road Treatment Guard Rail Program Approach Slab Program Barron Road Construction (Phase II) and Engineering (Phase III) Bridge Program Chip Seal Program
DRAINAGE CONSTRUCTION
Construction Latex State Line Road Bridge Engineering Contract Drainage Culvert Conversions
SOLID WASTE
Concrete Pads Construction
2011
ROAD CONSTRUCTION
Overlay & Road Treatment Striping Program Guard Rail Program Barron Road Construction (Phase III) Bledsoe Extension ROW Bridge Program
DRAINAGE CONSTRUCTION
Expressway/GM Ditch Construction (Phase I & II) Contract Drainage Culvert Conversions
2012
ROAD CONSTRUCTION
Overlay & Road Treatment Striping Program Guard Rail Program Bledsoe Extension Engineering Bridge Program
D-10 DEPARTMENT OF PUBLIC WORKS
5 YEAR CAPITAL IMPROVEMENT PROGRAM
DRAINAGE CONSTRUCTION
Expressway/GM Ditch Construction (Phase II) Expressway/GM Ditch Engineering (Phase III) Construction Contract Drainage Engineering Culvert Conversions
SOLID WASTE
Expand Sites Construction
2013
ROAD CONSTRUCTION
Overlay & Road Treatment Striping Program Guard Rail Program Bledsoe Extension Construction Kimberly Road Extension ROW Bridge Program
DRAINAGE CONSTRUCTION
Expressway/GM Ditch Construction (Phase III) Contract Drainage Culvert Conversions
2014
ROAD CONSTRUCTION
Overlay & Road Treatment Striping Program Guard Rail Program Kimberly Road Extension Engineering Bridge Program
DRAINAGE CONSTRUCTION
Expressway/GM Ditch Construction (Phase IV) Contract Drainage Culvert Conversions
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
2010
X-Ray Machines Continue Electrical Upgrade Upgrade Energy Management System (Phase IV) Demolish 7th Floor Replace Flooring in Courtrooms New Jury Computer Program Remodel Bathrooms in G-18 Remodel Bathrooms in Clerk of Court Remodel 5th Floor Remodel 2nd Floor Jury Room Refinish Brass
2011
Upgrade Energy Management (Phase V) Continue Electrical Upgrade Replace 400 Ton Chiller Replace AHU on 6th Floor Replace Two (2) Pneumatic Air Compressors General Renovations Carpet Clerk of Court
2012
Upgrade energy management (Phase VI) Replace Lawn Sprinkler System
2013
Upgrade Energy Management (Phase VII) Replace Cooling Tower Camera System Upgrade
2014
Replace Card Reader System Upgrade Phone Systems Continue Energy Management Upgrade
D-12 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
CADDO CORRECTIONAL CENTER
2010
Replace two (2) Water Heaters Replace two (2) Dryers Replace Refrigeration System in kitchen coolers & freezer Main Warehouse A/C Unit Awning for Lift Station Upgrades in Water Heater Room Tile in Lobby, Admin hallway, several offices in booking Replace Post Indicator Valves on Fire System Unwarranted Roof Repair Install New Employee Entrance Gate Lift Station Upgrades Rebuild pumps Boiler Room Plumbing Upgrade (shower and sink water valves) Sound Proofing 2 Pods (Carpeting) Replace Phone System Repairs to drains and install guard post in kitchen Grounds Utility Vehicle
2011
Replace Food Preparation System Dental Equipment Replacement Replacement of Chillers and Boilers at CCC
2012
Replacement of Small Tray Wash Machine
2013
Replace roof
2014
Electrical Upgrade in Kitchen
FRANCIS BICKHAM BUILDING
2010
Replace HVAC Closed Loop Piping Energy Management Phase II – Replace AHU's
D-13 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
Electrical Upgrade
2011
Replace Condenser Pumps Energy Management Phase III Replace Carpet – District Attorney’s Office
2012
Energy Management Phase IV Replace Carpet – Registrar of Voters
2013
Energy Management Phase V
2014
Install New Exhaust Fan for Restrooms Energy Management Phase VI
CORONER’S OFFICE
2010
Remodel Building Additional Funds for Roofing
2011
Upgrade Phone System
LSU EXTENSION
2010
Replace Carpet
2011
Upgrade Phone System
2012
Replace HVAC System
D-14 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
JUVENILE COURT
2010
Upgrade Energy Management Phase II Replace Fire Alarm System Replace Phone System Electrical Upgrade Roof Replacement Replace Air Conditioning – Juvenile DA
2011
Install Aerco Boiler - Court Building. Upgrade Energy Management (Phase III).
2012
Install Aerco Water Heater Upgrade Energy Management (Phase IV) T-8 Retrofit Lighting
2013
Upgrade Energy Management (Phase V) Install Aerco Water Heater Replace HVAC Pumps in Court Building.
2014
Replace Dryer in Detention General Renovations Energy Management
HEALTH UNIT
2010
Refurbish Interview Rooms Refurbish Counters in the Public Area Upgrade Energy Management (Phase III) Replace Carpet in Various Parts of Building Install Aerco Boiler Replacement Chairs
D-15 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
2011
Upgrade Energy Management (Phase IV) Install 2nd Cooling Tower Replace Carpet
2012
Replace Carpet
2013
Replace HVAC Pumps
2014
Replace Pneumatic Air Compressors
DAVID RAINES CENTER
2010
Remodel Three (3) Headstart Classrooms
2011
General Remodel - Medical Building. Replace Ceiling in Administration Building
2012
Replace Two (2) Rooftop Units – Dental Area Replace Ceiling in Office Building.
2013
Replace Flooring Throughout Facility Replace Two (2) Rooftop Units – Office Building. Replace Ceiling in Dental Area
2014
Replace Remaining Ceiling Throughout Building.
D-16 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
CCAA
2010
General Renovations 1st and 3rd Buildings. Replace All Exhaust Fans Electrical Upgrade
2011
General Remodel 1st Building
2012
Replace All Sidewalks
ANIMAL SERVICES & MOSQUITO CONTROL
2010
Update Kennels Modify Air-Conditioning Duct Work Renovate Building Interior Building Addition for Mosquito Control Digital Video Surveillance System
2011
Replace Carpet with Tile Replace Window Units in Portable Buildings.
2012
Replace Both Coolers
2013
Paint Exterior of Building.
2014
Install Camera System
REGIONAL LAB
2010
Install Aerco Boiler
2011
D-17 DEPARTMENT OF FACILITIES AND MAINTENANCE
5 YEAR CAPITAL IMPROVEMENT PROGRAM
Replace AHU for Entire Building
2012
Replace Hot and Cold Water Pumps
FLEET SERVICE
2010
Electrical Upgrade
D-18
DEPARTMENT OF
PARKS AND RECREATION
5 YEAR
CAPITAL IMPROVEMENT PLAN
DEPARTMENT OF PARKS AND RECREATION
5 YEAR CAPITAL IMPROVEMENT PROGRAM
2010
Community Park Development Richard Fleming Park - New Play System and Gravel Road Improvements Walter Jacobs Nature Park - Construct Aviary Eddie D. Jones Park - Construct Creek Crossing, Perimeter Road Improvements, Add Climbing Feature For Children Noah Tyson Park - Replace Pier at Boat Ramp Earl Williamson Park - Erect New Privacy Fencing, Construct Park Entrance Sign, Construct Spray Area for Children, Road Improvements Salvinia Control on Area Lakes
2011
Community Park Development/Improvements Recreation Equipment Horace Downs Park - Construct Twelve Mile Bayou Boat Ramp Walter Jacobs Nature Park - Interpretive Building Expansion Eddie D. Jones Park - Perimeter Road Improvements Earl Williamson Park - Renovate Ball Field Lights and Floating Dock and Boat Road Improvements Salvinia Control on Area Lakes Replacement Vehicle (Truck) Heavy Equipment Purchase
2012
Community Park Development/Improvements Recreation Equipment Horace Downs Park - Add Covered Picnic Pad and Play Equipment Hannah’s Park - Overlay and Level Basketball Court Walter Jacobs Nature Park - Exhibit Improvements and Pavilion Improvements Eddie D. Jones Park – Replace Pole Barn and Mobile Home Repairs/Replacement Keithville Park - Electrical/Water at Pavilions Robert Nance Park - Covered Picnic Pad With Tables and Grill and Restroom Renovations Noah Tyson Park - Playground Improvements Earl Williamson Park - Construct Large Cabin/Meeting Room With Restroom and Kitchen, and Floating Dock and Boat Road Improvements Salvinia Control on Area Lakes Replacement Vehicle (Truck) Equipment Purchases
D-19 DEPARTMENT OF PARKS AND RECREATION
5 YEAR CAPITAL IMPROVEMENT PROGRAM
2013
Community Park Development/Improvements Recreation Equipment Richard Fleming Park - Boat Ramp Repair/Overlay P.B.S. Pinchback Park - Restroom Renovation Noah Tyson Park - Pavilion Renovation Earl Williamson Park - Mobile Home Repairs/Replacement, Replace Dock With Floating Pier, Floating Dock and Boat Road Improvements, Office Improvements, Small Restroom Renovation Other Park Improvements - Warehouse Renovations, ADA Surfacing for Playground Areas, Road Maintenance Salvinia Control On Area Lakes Replacement Vehicle (Truck)
2014
Community Park Development/Improvements – Recreation Equipment Richard Fleming Park - Add Pavilion With Tables, Electrical and Restroom Renovations Earl Williamson Park - Expand Recreational Vehicle Camping Other Park Improvements - ADA Surfacing for Playground Areas, Play Equipment for Selected Parks, and Park Amenities Salvinia Control On Area Lakes Equipment Purchases Replacement Vehicle (Truck)
D-20 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
2008 2009 2010 Actual Budget Estimate Adopted
Revenues Tax Revenue $ 5,151,835 4,923,430 5,285,880 5,416,340 Licenses & Permits 577,571 491,600 545,175 517,800 Intergovernmental Revenue 1,276,022 1,223,000 1,216,895 1,219,000 Gaming Revenue 192,575 150,000 164,916 165,000 Oil and Gas Revenue 100,000 - - - Charges For Services 194,738 180,000 198,199 190,000 Rents & Interest Earned 348,361 160,000 150,175 140,000 Other Revenues 17,103 8,000 18,097 10,000
Total Revenues - General Fund 7,858,207 7,136,030 7,579,337 7,658,140
Expenditures By Function General Government Commission 564,048 626,551 616,738 749,412 Administration & Legal 464,746 498,393 412,307 520,206 Human Resources 124,792 122,007 99,786 128,883 Finance 313,208 355,089 312,772 374,158 Information Systems 58,570 93,177 107,312 102,845 Elections 591,383 614,291 580,090 698,572 LSU Extension 44,051 57,800 56,336 63,000 Allocations To Other Entities 220,264 224,416 224,416 228,698 Statutory Appropriations 232,657 275,280 273,840 290,500
Total General Government 2,613,719 2,867,004 2,683,597 3,156,274
Building Facilities Facilities & Maintenance Coroner 35,504 46,374 41,789 55,529 LSU Extension 29,904 33,617 31,342 34,272 Archives 58,538 60,000 60,360 62,000 David Raines 25,804 52,029 47,548 55,838
Total Building Facilities 149,750 192,020 181,039 207,639
Criminal Justice District Court 1,130,276 1,160,553 1,200,479 1,283,505 District Attorney 3,332,340 3,471,237 3,473,076 3,665,714 Coroner 203,637 235,100 214,070 225,100 Constables & Justices of the Peace 51,183 71,467 61,261 67,431
Total Criminal Justice 4,717,436 4,938,357 4,948,886 5,241,750
Total Expenditures - General Fund 7,480,904 7,997,381 7,813,522 8,605,663
Excess (Deficiency) Of Revenues Over Expenditures 377,302 (861,351) (234,185) (947,523)
E-1 GENERAL FUND
Summary of Revenues, Expenditures, and Changes in Fund Balance
2008 2009 2010 Actual Budget Estimate Adopted
Other Financing Sources: Transfers In 1,300,000 900,000 900,000 1,125,000 Transfers Out (1,316,455) - - (1,000,000)
Total Other Finacing Sources (Uses) (16,455) 900,000 900,000 125,000
Net Change In Fund Balance 360,847 38,649 665,815 (822,523)
Fund Balance, Beginning Of Year 9,150,622 8,164,214 9,511,469 10,177,284
Fund Balance, End Of Year$ 9,511,469 8,202,863 10,177,284 9,354,761
GENERAL FUND - EXPENDITURES BY FUNCTION
Building Facilities 2%
General Government 37%
Criminal Justice 61%
The majority of the expenditures in the General Fund relate to criminal justice. Criminal justice costs are those costs for the First Judicial District Court, the Caddo Parish District Attorney's Office, the Caddo Parish Coroner's Office, and the Ward 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 management of overall Caddo Parish operations such as the Caddo Parish Commission, administration, legal, and finance.
E-2 GENERAL FUND
Budget By Category
2008 2009 2010 Actual Budget Estimate Adopted
Revenues Tax Revenue $ 5,151,835 4,923,430 5,285,880 5,416,340 Licenses & Permits 577,571 491,600 545,175 517,800 Intergovernmental Revenue 1,276,022 1,223,000 1,216,895 1,219,000 Gaming Revenue 192,575 150,000 164,916 165,000 Oil and Gas Revenue 100,000 - - - Charges For Services 194,738 180,000 198,199 190,000 Rents & Interest Earned 348,361 160,000 150,175 140,000 Other Revenues 17,103 8,000 18,097 10,000
Total Revenues 7,858,207 7,136,030 7,579,337 7,658,140
Expenditures Salaries & Benefits 4,029,823 4,256,511 4,118,482 4,625,942 Materials & Supplies 196,544 255,375 222,628 258,225 Education, Training & Travel 148,274 196,700 196,494 222,000 Utilities 86,881 114,050 102,508 120,450 Repairs & Maintenance 27,906 48,100 48,224 55,700 Contract Services 362,963 457,135 449,387 461,875 Statutory Charges 4,132,977 4,126,665 4,148,030 4,370,188 Internal Charges (998,206) (1,145,869) (1,146,344) (1,193,221) Capital Outlay 35,551 63,665 47,033 49,150 Allocations To Other Entities 220,264 226,716 226,566 230,998 Other Expenses 73,372 80,360 83,910 87,200 Reimbursements (835,444) (682,027) (683,396) (682,844)
Total Expenditures 7,480,905 7,997,381 7,813,522 8,605,663
Excess (Deficiency) Of Revenues Over Expenditures 377,302 (861,351) (234,185) (947,523)
Other Financing Sources (Uses) Transfers In 1,300,000 900,000 900,000 1,125,000 Transfers Out (1,316,455) - - (1,000,000)
Total Other Financing Sources (Uses) (16,455) 900,000 900,000 125,000
Net Change In Fund Balance 360,847 38,649 665,815 (822,523)
Fund Balance, Beginning Of Year 9,150,622 8,164,214 9,511,469 10,177,284
Fund Balance, End Of Year $ 9,511,469 8,202,863 10,177,284 9,354,761
E-3 GENERAL FUND - REVENUES BY SOURCE
Charges for Services, 2.5% Interest, 1.8% Other Revenues, 0.1%
Gaming, 2.2%
Intergovernmental, Taxes, 70.7% 15.9%
Licenses & Permits, 6.8%
69% of the General Fund revenues for 2009 come from ad valorem (property) taxes. Property taxes are budgeted to increase 2.5% over the 2008 assessed value, which results from new construction coming on to the tax rolls.
GENERAL FUND - EXPENDITURES BY CATEGORY
Other Expenses, 4% Reimbursements, 6%
Salaries & Benefits, 37% Allocations To Other Entities, 2%
Internal Charges, 10%
Materials & Supplies, 2%
Statutory Charges, Contract Services, 4% 35%
Salaries and benefits comprise 37% of General Fund expenditures. General Fund salaries include salaries for the Commission, administration, legal, finance, human resources, information systems, district court, LSU extension, and the registrar's office. Statutory charges represent a signficant portion of the General Fund expenditures, 35%. Stautory charges primarily include State mandated costs of the District Attorney's Office and the Coroner's Office. Internal charges represents costs charged back to other operating funds.
E-4 GENERAL FUND Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted
Revenues 3111 Ad Valorem Tax-Inside City $ 3,132,872 3,144,810 3,285,230 3,365,890 3112 Ad Valorem Tax-Outside 2,085,846 1,901,200 2,137,990 2,191,440 3115 Estimated Uncollectible Taxes (131,466) (189,230) (203,370) (208,400) 3118 Payments In Lieu Of Taxes 28,363 27,500 27,500 28,500 3120 Prior Year Taxes 36,219 39,150 38,530 38,910 3211 Liquor Licenses 20,675 20,600 21,450 21,500 3212 Beer Licenses 6,195 6,000 6,560 6,300 3216 Occupational Licenses 237,462 215,000 215,215 215,000 3217 Insurance Licenses 313,240 250,000 301,950 275,000 3218 Cable T.V. Franchise Fees 194,738 180,000 198,199 190,000 3351 State Revenue Sharing 179,236 185,000 179,145 179,000 3353 Louisiana Oil & Gas Severance 874,310 890,000 883,053 885,000 3354 Louisiana Timber Severance 198,002 125,000 130,662 130,000 3355 Louisiana Beer Tax 24,474 23,000 24,035 25,000 3359 Video Poker 192,575 150,000 164,916 165,000 3610 Interest Earned 348,361 160,000 150,175 140,000 3691 Oil Royalty/Mineral Leases 100,000 - - - 3695 Miscellaneous Revenue 17,103 8,000 18,097 10,000
Total Revenues - General Fund 7,858,207 7,136,030 7,579,337 7,658,140
Expenditures 111 - Commission 4113 Salaries Regular Employees 129,698 157,904 155,297 237,259 4114 Salaries-Special 6,166 - - - 4115 Salaries-Commissioners 240,431 252,734 240,699 247,920 4131 Parochial Retirement 17,186 20,844 19,543 30,045 4132 Group Health Insurance 22,695 27,658 21,626 31,598 4133 Retired Employees Grp Insurance 3,353 3,856 3,856 4,434 4135 Medicare Insurance 6,547 7,334 6,730 7,165 4136 Caddo Parish Employee Retirement 22,347 26,880 24,780 32,256 4137 Supplemental Benefits 5,580 6,780 2,790 - 4138 Unemployment Clains 70 - - - 4210 Books and Subscriptions 576 600 863 950 4211 Dues-Governmental Organizations 19,833 21,000 19,894 21,000 4220 Official Publications 27,080 33,000 28,011 33,000 4230 Education, Travel and Training 55,680 65,000 84,687 90,000 4241 Office Supplies 10,883 12,000 9,155 12,000 4242 Postage 929 1,200 938 1,200 4243 Copy Supplies 4,125 6,000 4,546 6,000 4280 Telephone 2,632 3,000 2,532 3,000 4311 Employee Physicals - 50 93 150 4321 Legal and Auditing 900 927 912 967 4324 Information Systems Allocation 6,180 6,300 6,300 6,450 4327 Professional Services 3,307 3,000 3,236 3,500 4353 Parking Fees - 600 421 600 4511 Casualty Insurance 709 707 707 707 4512 Workers Comp Insurance 3,542 3,427 3,427 3,461 4546 Reimb-MPC (26,400) (35,000) (24,530) (25,000) 4742 Office Equipment - 750 225 750
Total Commission 564,048 626,551 616,738 749,412
E-5 GENERAL FUND Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted
120 - Criminal Justice 21 - District Court 4113 Salaries Regular Employees 946,234 936,535 961,490 967,878 4114 Salaries-Special - 2,500 1,575 2,500 4122 Salaries-Part Time 7,570 21,450 10,666 21,450 4131 Parochial Retirement 26,765 39,069 51,422 57,700 4132 Group Health Insurance 104,195 124,741 125,374 140,786 4133 Retired Employees Grp Insurance 18,331 23,830 23,830 27,405 4135 Medicare Insurance 13,812 13,663 14,381 14,300 4136 Caddo Parish Employee Retirement 72,198 78,339 61,902 93,500 4138 Unemployment Claims 1,165 - - - 4210 Books and Subscriptions 20,000 20,000 23,826 25,000 4221 Printed Office Forms - 1,100 950 1,100 4241 Office Supplies 19,597 28,000 19,330 18,000 4242 Postage 3,749 6,000 4,968 6,000 4243 Copy Supplies 16,101 17,000 15,457 17,000 4280 Telephone 19,271 20,000 19,174 20,000 4313 Maintenance Contract 781 10,500 3,720 5,000 4348 Transcriptions 8,986 9,000 11,600 10,500 4353 Parking Fees - - - - 4511 Casualty Insurance 500 314 314 314 4512 Workers Comp Insurance 27,116 26,248 26,248 26,625 4539 Cr Court Fund Deficit - (50,000) - - 4547 Reimb-Hearing Officer (192,081) (192,736) (192,736) (189,553) 4742 Office Equipment 15,988 25,000 16,988 18,000
Total District Court 1,130,276 1,160,553 1,200,479 1,283,505
23 - District Attorney 4133 Retired Employees Grp Insurance 12,263 12,263 14,102 16,217 4540 Reimb-District Attorney (490,389) (351,491) (351,491) (351,491) 4581 Annual Appropriation 3,810,465 3,810,465 3,810,465 4,000,988
Total District Attorney 3,332,340 3,471,237 3,473,076 3,665,714
25 - Coroner 4204 Autopsies 54,514 80,000 58,970 70,000 4581 Annual Appropriation 149,123 155,100 155,100 155,100
Total Coroner 203,637 235,100 214,070 225,100
28 - JP & Constables 4113 Salaries Regular Employees 46,041 54,000 48,626 54,000 4119 Salaries Reimbursed By Others (26,027) (24,000) (24,830) (25,000) 4135 Medicare Insurance 4,038 5,967 3,960 4,131 4137 Supplemental Benefits 23,531 24,000 24,000 24,000 4230 Education, Travel and Training 3,600 8,000 6,180 8,000 4570 Costs to Other Governmental Entities - 2,300 2,150 2,300 4743 Other Equipment - 1,200 1,175 -
Total JP & Constables 51,183 71,467 61,261 67,431
Total Criminal Justice 4,717,436 4,938,357 4,948,886 5,241,750
E-6 GENERAL FUND Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted
131 - Administration & Legal 4113 Salaries Regular Employees 515,724 575,325 530,910 602,402 4114 Salaries-Special 3,921 - - - 4131 Parochial Retirement 44,774 51,774 45,851 62,915 4132 Group Health Insurance 30,267 35,943 31,048 37,460 4133 Retired Employees Grp Insurance 12,190 14,020 14,020 16,123 4135 Medicare Insurance 7,457 8,342 7,876 9,735 4136 Caddo Parish Employee Retirement 22,484 23,714 22,789 31,963 4137 Supplemental Benefits 16,740 20,340 8,370 - 4210 Books and Subscriptions 14,237 13,000 13,254 14,000 4211 Dues-Governmental Organizations 6,495 6,500 6,996 7,000 4221 Printed Office Forms 612 1,300 872 1,300 4230 Education, Travel and Training 53,469 50,000 47,393 51,500 4231 Legislative Conference - 1,500 - - 4241 Office Supplies 3,091 6,000 4,817 6,000 4242 Postage 922 1,500 1,020 1,500 4243 Copy Supplies 3,466 3,500 3,980 4,000 4250 Equipment Repairs 120 500 434 500 4251 Gas, Oil, Grease 2,232 3,000 2,557 2,800 4280 Telephone 5,199 5,500 5,330 5,500 4311 Employee Physicals - 50 241 200 4313 Maintenance Contract 180 600 285 500 4321 Legal and Auditing 2,566 5,050 3,586 5,050 4324 Information Systems Allocation 14,420 14,700 14,700 15,050 4327 Professional Services 22,145 35,000 26,950 35,000 4344 Public Information 6,423 12,000 10,898 12,000 4353 Parking Fees 4,550 5,000 4,325 5,000 4360 Reimb from Other Funds (303,830) (369,862) (369,862) (379,451) 4390 General Ins-Legal Service (41,310) (42,140) (42,140) (44,250) 4511 Casualty Insurance 1,691 1,099 1,099 1,099 4512 Workers Comp Insurance 14,102 13,638 13,638 13,810 4742 Office Equipment 384 1,500 1,070 1,500 4745 Computer Equipment 22 - - -
Total Administration 464,746 498,393 412,307 520,206
132 - Human Resources 4113 Salaries Regular Employees 208,987 184,779 186,634 195,927 4131 Parochial Retirement 23,691 24,270 22,466 30,858 4132 Group Health Insurance 20,500 24,781 12,183 25,623 4133 Retired Employees Grp Insurance 4,267 4,907 4,907 5,643 4135 Medicare Insurance 2,199 2,679 2,629 2,841 4137 Supplemental Benefits 5,366 6,780 2,790 - 4210 Books and Subscriptions 1,498 2,000 1,774 2,000 4211 Dues-Governmental Organizations 552 400 565 600 4221 Printed Office Forms 145 600 285 500 4230 Education, Travel and Training 2,545 8,100 6,145 7,900 4241 Office Supplies 3,055 3,800 3,215 3,800 4242 Postage 1,155 2,000 1,361 2,000 4243 Copy Supplies 3,939 5,000 4,823 5,000 4244 Training Resources - 2,500 2,695 4,500 4256 Annual Pin Ceremony 1,818 3,000 3,760 4,000 4280 Telephone 861 1,450 1,078 1,450 4311 Employee Physicals 74 50 141 200 4321 Legal and Auditing 839 866 852 903 4324 Information Systems Allocation 16,480 16,800 16,800 17,200 4327 Professional Services 864 3,000 1,410 2,500 E-7 GENERAL FUND Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted
4353 Parking Fees 328 500 378 500 4360 Reimb from Other Funds (180,224) (184,949) (184,949) (193,324) 4511 Casualty Insurance 302 314 314 314 4512 Workers Comp Insurance 5,551 5,380 5,380 5,448 4742 Office Equipment - 3,000 2,150 2,500
Total Human Resources 124,792 122,007 99,786 128,883
133 - Finance 4113 Salaries Regular Employees 539,487 587,596 584,704 635,285 4119 Salaries-Reimbursed By Others (30,000) (30,000) (30,000) (30,000) 4131 Parochial Retirement 54,206 62,181 59,321 80,635 4132 Group Health Insurance 76,717 81,894 71,415 77,300 4133 Retired Employees Grp Insurance 12,190 14,020 14,020 16,124 4135 Medicare Insurance 6,053 8,520 6,892 9,212 4136 Caddo Parish Employee Retirement 14,103 14,737 14,170 19,422 4137 Supplemental Benefits 13,950 16,950 6,975 - 4210 Books and Subscriptions 1,459 2,500 1,495 2,500 4211 Dues-Governmental Organizations 3,562 3,500 3,760 4,000 4221 Printed Office Forms 4,192 6,500 5,648 6,500 4223 Annual Report 2,029 3,500 3,320 3,500 4230 Education, Travel and Training 26,706 30,000 28,815 30,000 4241 Office Supplies 9,526 10,500 9,739 10,500 4242 Postage 6,621 12,500 14,484 15,000 4243 Copy Supplies 3,863 5,525 4,662 5,525 4247 Record Retention - 3,500 2,870 3,500 4280 Telephone 3,413 3,500 3,514 3,700 4311 Employee Physicals 61 50 35 50 4313 Maintenance Contract 195 2,000 1,910 2,000 4321 Legal and Auditing 468 866 872 903 4324 Information Systems Allocation 16,480 16,800 16,800 17,200 4327 Professional Services 150 2,000 1,700 2,000 4353 Parking Fees 1,843 1,600 1,876 2,000 4360 Reimb from Other Funds (421,328) (488,535) (488,535) (513,788) 4372 Cost Allocation Services 11,500 11,500 11,500 11,500 4511 Casualty Insurance 1,738 1,178 1,178 1,178 4512 Workers Comp Insurance 14,164 13,707 13,707 13,912 4542 Reimb-Section 8 Housing (25,361) (21,000) (25,250) (27,000) 4543 Accounting Fees (38,875) (27,000) (32,780) (33,000) 4742 Office Equipment 4,095 4,500 3,955 4,500
Total Finance 313,208 355,089 312,772 374,158
136 - Information Systems 4113 Salaries Regular Employees 135,384 142,752 140,748 158,856 4131 Parochial Retirement 17,091 18,912 17,781 25,020 4132 Group Health Insurance 302 248 284 302 4133 Retired Employees Grp Insurance 1,524 1,753 1,753 2,016 4135 Medicare Insurance 2,026 2,070 2,165 2,303 4137 Supplemental Benefits 5,580 6,780 2,790 - 4210 Books and Subscriptions 142 500 325 500 4211 Dues-Governmental Organizations - 200 155 200 4230 Education, Travel and Training - 8,000 4,180 6,500 4241 Office Supplies 535 1,000 890 1,000 4242 Postage 8 50 35 50 4250 Equipment Repairs 202 1,000 1,392 1,500 4251 Gas, Oil, Grease - 1,000 1,295 1,500 E-8 GENERAL FUND Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted
4265 Uniforms - 2,000 1,765 2,000 4280 Telephone 1,420 4,500 2,970 3,500 4313 Maintenance Contract 85,542 86,700 119,580 90,000 4321 Legal and Auditing 587 606 596 632 4327 Professional Services - 2,500 1,050 1,500 4353 Parking Fees - 1,560 2,160 2,200 4360 Reimb from Other Funds (206,000) (210,000) (210,000) (215,000) 4511 Casualty Insurance 1,522 1,099 1,099 1,099 4512 Workers Comp Insurance 3,746 3,632 3,632 3,667 4742 Office Equipment 279 500 380 500 4745 Computer Equipment Purchases 711 2,000 1,568 2,000 4746 Computer Software Purchase 739 1,000 839 1,000 4754 Internet Access and Maintenance 7,228 12,815 7,880 10,000
Total Information Systems 58,570 93,177 107,312 102,845
150 - Allocation To Other Entities 4951 Metropolitan Planning 159,120 159,120 159,120 159,120 4952 Civil Defense 34,632 38,704 38,704 38,704 4955 Parish Service Office 26,512 26,592 26,592 30,874
Total Allocation To Other Entities 220,264 224,416 224,416 228,698
161 - Facilities & Maintenance 63 - Coroner Building 4260 Building Repairs & Maintenance 7,788 10,000 9,325 12,000 4271 Natural Gas 889 15,000 12,500 20,000 4272 Electricity 63 500 450 500 4273 Water 3,527 2,500 4,200 4,500 4280 Telephone 220 600 420 600 4312 Pest Control 420 420 420 420 4316 Security 11,106 15,000 12,120 15,000 4317 Janitorial Service 9,316 - - - 4388 Building Management 2,175 2,354 2,354 2,509
Total Coroner Building 35,504 46,374 41,789 55,529
64 - LSU Extension Bldg 4260 Building Repairs & Maintenance 6,812 7,000 6,950 7,000 4272 Electricity 5,785 7,250 6,250 7,250 4273 Water 285 350 310 350 4280 Telephone 941 1,200 1,050 1,200 4291 Lawn and Tree Maintenance 1,586 2,000 1,575 2,000 4312 Pest Control 330 500 490 500 4316 Security 420 500 420 500 4317 Janitorial Service 8,750 9,500 9,200 10,000 4318 Waste Disposal Fees 439 1,000 780 1,000 4388 Building Management 2,175 2,354 2,354 2,509 4511 Casualty Insurance 2,381 1,963 1,963 1,963
Total LSU Extension Bldg 29,904 33,617 31,342 34,272
65 - Archives 4327 Professional Services 58,538 60,000 60,360 62,000
Total Archives 58,538 60,000 60,360 62,000
69 - David Raines Comm Center 4114 Salaries-Special - 5,600 5,600 5,770 E-9 GENERAL FUND Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted
4122 Salaries-Part Time 5,600 - - - 4260 Building Repairs & Maintenance 10,432 25,000 27,500 30,000 4272 Electricity 36,080 40,000 36,085 40,000 4273 Water 1,051 1,500 1,645 1,700 4291 Lawn and Tree Maintenance 2,415 3,200 3,150 3,200 4312 Pest Control 770 1,000 960 1,000 4316 Security 1,008 1,200 1,008 1,200 4317 Janitorial Service 14,749 16,000 15,000 16,000 4318 Waste Disposal Fees 5,128 5,500 5,380 5,500 4388 Building Management 6,216 6,730 6,730 7,169 4511 Casualty Insurance 4,694 1,099 1,099 1,099 4544 Utilities Charged To Other (31,439) (23,000) (24,809) (25,000) 4558 Reimb-Health Tax Fund (30,900) (31,800) (31,800) (31,800)
69 - David Raines Comm Center 25,804 52,029 47,548 55,838
Total Facilities & Maintenance 149,750 192,020 181,039 207,639
170 - Elections 71 - Registrar of Voters 4113 Salaries Regular Employees 174,221 199,800 175,799 205,000 4114 Salaries-Special 34,641 - - - 4122 Salaries-Part Time 95,025 65,400 97,404 120,000 4132 Group Health Insurance 39,442 44,746 31,696 37,105 4133 Retired Employees Grp Insurance 3,966 4,561 4,561 5,245 4135 Medicare Insurance 8,804 7,900 11,071 12,993 4137 Supplemental Benefits 720 720 720 720 4138 Unemployment Claims - 1,200 550 1,200 4139 ROV Retirement 7,321 10,990 9,765 17,000 4210 Books and Subscriptions 1,639 1,500 1,489 1,500 4211 Dues-Governmental Organizations 2,025 1,900 1,825 2,500 4220 Official Publications 9,224 14,500 14,477 16,700 4221 Printed Office Forms 479 3,900 575 3,800 4230 Education, Travel and Training 6,275 22,800 15,614 22,800 4241 Office Supplies 10,460 12,800 10,020 15,600 4242 Postage 33,610 42,900 38,173 42,900 4243 Copy Supplies 4,878 7,500 4,831 7,500 4247 Record Retention 731 4,800 5,113 5,200 4250 Equipment Repairs 384 1,800 785 1,800 4251 Gas, Oil, Grease 1,390 2,100 806 2,500 4260 Building Repairs & Maintenance 738 800 250 900 4280 Telephone 5,464 7,800 5,420 7,800 4313 Maintenance Contract 1,948 6,800 6,943 9,200 4327 Professional Services 16,582 14,500 10,483 14,500 4353 Parking Fees 11,473 8,100 9,825 9,600 4357 Mobile Voter Registration - 1,500 850 1,500 4511 Casualty Insurance 851 942 942 942 4512 Workers Comp Insurance 3,751 3,632 3,632 3,667 4742 Office Equipment 4,152 8,400 7,841 5,400
Total Registrar of Voters 480,192 504,291 471,460 575,572
E-10 GENERAL FUND Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted
72 - Election Cost 4172 Election Expense 111,191 105,000 106,380 120,000 4173 Voting Precinct Improvement - 5,000 2,250 3,000
Total Election Cost 111,191 110,000 108,630 123,000
Total Elections 591,383 614,291 580,090 698,572
180 - Statutory Appropriations 4201 Ambulance Service 5,645 15,000 10,100 15,000 4202 Pauper Funeral 1,350 2,500 1,950 2,500 4203 State Committment Exams - 1,000 985 1,000 4310 Codification of Ordinances 11,056 20,000 15,265 20,000 4352 Governmental Consultants 52,958 80,000 77,678 80,000 4530 Interest Expense 5,485 5,500 5,472 5,500 4591 Retirement Contributions 155,475 150,180 161,410 165,400 4592 Sheriff's Tax Collection 688 1,100 980 1,100
Total Statutory Appropriations 232,657 275,280 273,840 290,500
611 - LSU Extension Service 4113 Salaries Regular Employees 33,239 43,000 42,596 48,000 4230 Education, Travel and Training - 800 785 800 4241 Office Supplies 1,958 1,525 1,980 1,700 4243 Copy Supplies 2,820 3,475 2,970 3,500 4250 Equipment Repairs 1,430 2,000 1,588 2,000 4251 Gas, Oil, Grease 2,652 4,000 3,455 4,000 4742 Office Equipment 1,952 3,000 2,962 3,000
Total LSU Extension Service 44,051 57,800 56,336 63,000
Total Expenditures - General Fund 7,480,904 7,997,381 7,813,522 8,605,663
Excess (Deficiency) Of Revenues Over Expenditures 377,302 (861,351) ( 234,185) (947,523)
Other Financing Sources (Uses) 3855 Transfer From Criminal Justice 1,300,000 900,000 900,000 1,125,000 4678 Transfer To Oil & Gas Fund (716,455) - - - 4679 Transfer To Group Insurance Fund (600,000) - - - 4689 Transfer To Reserve Trust - - - (1,000,000)
Total Other Financing Sources (Uses) (16,455) 900,000 900,000 125,000
Net Change In Fund Balance 360,847 38,649 665,815 (822,523)
Fund Balance, Beginning of Year 9,150,622 8,164,214 9,511,469 10,177,284
Fund Balance, End of Year $ 9,511,469 8,202,863 10,177,284 9,354,761
E-11
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 $ 10,430,080 3,617,300 7,101,130 1,126,890 2,642,630 2,629,450 2,686,560 2,355,320 - 4,306,500 - - - - 12,419,260 49,315,120 Licenses & Permits 15,000 - - - - - 6,000 ------21,000 Intergovernmental Revenue 1,715,000 119,000 233,500 37,000 7,400 1,020,894 88,100 77,500 - 117,000 - - - - 402,600 3,817,994 Gaming Revenue ------2,000,000 - - 165,000 - - 2,165,000 Oil and Gas ------1,200,000 - - - - 1,200,000 Charges For Services 122,000 - - - - 9,000 87,000 - - - - - 33,000 - 142,000 393,000 Fines & Forfeitures - - - - - 37,000 ------300 - 139,000 176,300 Rents & Interest Earned 450,000 50,000 - 42,250 190,000 200 114,000 150 8,000 - 600,000 5,300 3,000 200,000 125,000 1,787,900 Other Revenues 32,000 5,000 7,000 8,000 65,000 16,000 20,000 ------50,000 203,000 Total Revenues 12,764,080 3,791,300 7,341,630 1,214,140 2,905,030 3,712,544 3,001,660 2,432,970 2,008,000 4,423,500 1,800,000 170,300 36,300 200,000 13,277,860 59,079,314
Expenditures By Function General Government Allocations-Other Entities - - - 30,000 - - - - 775,000 ------805,000 Administration ------32,285 - 37,035 - - 10,241 - 79,561 Criminal Justice Criminal Administration ------272,908 - - 64,789 - - 337,697 CCC -Facs & Maintenance - - 3,049,531 ------3,049,531 CCC -Statutory Charges - - 4,960,000 ------4,960,000 Juvenile Court - - - - - 470,697 ------470,697 Juv Services - Probation - - - - - 2,720,913 ------2,720,913 Juv Services - Detention - - - - - 2,276,875 ------2,276,875 Health & Welfare Shreveport Regional Lab ------80,990 ------80,990 Highland Health Unit ------600,046 ------600,046
E-12 Vivian Health Unit ------51,224 ------51,224 David Raines Comm Ctr ------31,800 ------31,800 Animal Services ------1,768,227 ------1,768,227 Mosquito Control ------433,282 ------433,282 Building Facilities Courthouse - 3,260,286 ------3,260,286 Bickham Building - 137,445 ------137,445 Government Plaza - 188,006 ------188,006 Juvenile Justice Buildings - - - - - 493,431 ------493,431 Highways & Streets Road Administration 1,642,246 ------1,642,246 Road Maintenance 5,344,536 ------5,344,536 Sanitation - - - - 2,297,453 ------2,297,453 Culture & Recreation - - - 1,136,664 ------14,036,468 15,173,132 Economic Development ------2,594,635 - - - 366,321 - - - 2,960,956 Debt Service ------1,138,995 1,138,995 Total Expenditures 6,986,782 3,585,737 8,009,531 1,166,664 2,297,453 5,961,916 2,965,569 2,594,635 807,285 272,908 37,035 366,321 64,789 10,241 15,175,463 50,302,329
Excess (Deficiency) 5,777,298 205,563 (667,901) 47,476 607,577 (2,249,372) 36,091 (161,665) 1,200,715 4,150,592 1,762,965 (196,021) (28,489) 189,759 (1,897,603) 8,776,985
Other Financing Sources (Uses) Transfers In - - 700,000 - - 2,325,000 - - - - - 75,000 - 19,000,000 - 22,100,000 Transfers Out (9,915,000) (125,000) - - (175,000) - - - (1,075,000) (4,150,000) (17,500,000) - - - - (32,940,000) Total Other Fin Sources (Uses) (9,915,000) (125,000) 700,000 - (175,000) 2,325,000 - - (1,075,000) (4,150,000) (17,500,000) 75,000 - 19,000,000 - (10,840,000)
Net Change In Fund Balances (4,137,702) 80,563 32,099 47,476 432,577 75,628 36,091 (161,665) 125,715 592 (15,737,035) (121,021) (28,489) 19,189,759 (1,897,603) (2,063,015)
Beginning Fund Balance 31,708,485 5,483,544 1,469,475 1,870,010 12,170,554 1,072,133 3,244,230 355,993 694,859 637,025 31,622,054 211,765 142,353 10,727,114 14,283,531 115,693,125
Ending Fund Balance $ 27,570,783 5,564,107 1,501,574 1,917,486 12,603,131 1,147,761 3,280,321 194,328 820,574 637,617 15,885,019 90,744 113,864 29,916,873 12,385,928 113,630,110 SPECIAL REVENUE FUNDS - EXPENDITURES BY FUNCTION
Economic General Development, Debt Service, 2% Government, 2% 6% Criminal Justice, 27% Sanitation, 5%
Health & Culture & Welfare, 6% Recreation, 30% Building Facilities, 8% Highways & Streets, 14%
28% 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-13 SPECIAL REVENUE FUNDS
Budget By Category
2008 2009 2010 Actual Budget Estimate Adopted
Revenues Tax Revenue $ 53,034,815 44,901,490 51,934,500 49,315,120 Licenses & Permits 16,900 17,100 20,418 21,000 Intergovernmental Revenue 4,804,111 3,898,274 3,777,002 3,817,994 Gaming Revenue 2,120,108 2,150,000 2,166,476 2,165,000 Oil and Gas Revenue 18,181,891 200,000 11,706,929 1,200,000 Charges For Services 722,705 403,500 410,678 393,000 Fines & Forfeitures 258,314 245,300 242,225 176,300 Rents & Interest Earned 3,119,341 1,603,350 2,107,126 1,787,900 Other Revenues 304,489 211,368 262,215 203,000
Total Revenues 82,562,675 53,630,382 72,627,569 59,079,314
Expenditures Salaries & Benefits 19,177,489 21,443,607 20,391,012 22,574,468 Materials & Supplies 3,207,867 3,681,536 3,503,280 3,804,100 Education, Training & Travel 138,977 199,200 197,863 224,400 Utilities 2,810,175 3,088,650 3,007,917 3,162,800 Repairs & Maintenance 1,953,922 2,136,400 2,087,588 2,233,250 Prison Operations 4,513,668 4,779,000 4,795,971 5,209,000 Contract Services 5,154,483 5,771,690 5,609,453 6,099,620 Statutory Charges 122,880 128,975 134,600 138,875 Internal Charges 1,777,320 2,006,518 1,977,597 1,983,865 Capital Outlay 409,582 591,677 509,812 1,639,650 Allocations To Other Entities 779,334 1,171,100 1,173,944 1,453,000 Debt Service 1,553,112 1,592,970 1,557,970 1,138,995 Other Expenses 149,347 151,200 150,065 170,170 Grant Programs 877,261 746,419 550,322 618,336 Reimbursements (485,449) (536,124) (381,556) (198,200) Juror & Witness Expense 44,189 45,000 48,534 50,000
Total Expenditures 42,184,157 46,997,818 45,314,372 50,302,329
Excess (Deficiency) Of Revenues Over Expenditu 40,378,518 6,632,564 27,313,197 8,776,985
Other Financing Sources (Uses) Transfers In 3,642,244 2,610,000 2,610,000 22,100,000 Transfer Out (13,287,327) (12,781,700) (12,781,700) (32,940,000)
Total Other Financing Sources (Uses) (9,645,083) (10,171,700) ( 10,171,700) (10,840,000)
Net Change In Fund Balance 30,733,435 (3,539,136) 17,141,497 (2,063,015)
Fund Balance, Beginning Of Year 67,818,193 84,685,454 98,551,628 115,693,125
Fund Balance, End Of Year$ 98,551,628 81,146,318 115,693,125 113,630,110
E-14 SPECIAL REVENUE FUNDS - REVENUES BY SOURCE
Fines & Charges For Rents & Interest, Other Revenues, Forfeitures, 0.3% Services, 0.7% 3.0% 0.4%
Gaming, 3.7% Oil and Gas, 2.0%
Intergovernmental, 6.5%
Taxes, 83.5%
The majority of the revenues in the Special Revenue Funds are from taxes, specifically property taxes and sales taxes. Sales taxes are only collected in the Public Works Fund and the Solid Waste Fund and represent about 12% of the revenues for the Special Revenue Funds. Property taxes represent about 72% and are budgeted to increase 2.5% over the 2008 assessed value. Sales taxes are budgeted to increase 5.2% over the 2009 budget.
SPECIAL REVENUE FUNDS - EXPENDITURES BY CATEGORY
Debt Service, Other Charges, Capital Outlay, 2% 5% Internal 3% Charges, 4% Salaries & Benefits, 46% Contract Services, 12%
Prison Operations, 10% Materials & Supplies, 8% Repairs & Utilities, 6% Maintenance, 4%
Salaries and benefits comprise 45% of Special Revenue Fund expenditures. Salaries in the Special Revenue Funds include salaries for facilities and maintenance, public works, parks and recreation, juvenile services, and the library. Contract services represent costs paid to the Biomedical Research Center, solid waste disposal and contract hauling expenses, security, and spraying of right-of-ways. Prison operations comprise expenses relating to the operation and maintenance of the Caddo Correctional Center (CCC) and the Juvenile Detention Center and includes feeding and housing, prisoner medical care, and transportation. E-15 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Public Works Fund (200) Revenues 3113 Ad Valorem Tax-Parish $ 6,119,030 5,752,490 6,115,910 5,549,720 3115 Estimated Uncollectible Taxes (136,952) (215,710) (229,350) (208,120) 3120 Prior Year Taxes 61,738 63,480 64,830 63,480 3175 Sales Tax Collections 8,643,333 4,320,000 7,450,125 5,025,000 3180 Culvert Fees 9,823 9,000 6,127 7,000 3181 Subdivision Fees 14,870 25,000 12,380 15,000 3190 Special Assessment Revenue 2,744 3,000 2,140 2,000 3220 Building Permits 14,350 16,000 14,643 15,000 3351 State Revenue Sharing 197,027 248,000 196,120 190,000 3356 Parish Transportation Fund 1,683,414 1,325,000 1,313,210 1,325,000 3357 Road Royalty 392,099 150,000 188,320 200,000 3366 UCC Grant 34,448 - - - 3610 Interest Earned 1,129,510 375,000 662,994 450,000 3692 Adjudicated Property Fees 415,589 90,000 120,810 100,000 3695 Miscellaneous Revenue 31,844 30,000 41,458 30,000
Total Revenues - Public Works Fund 18,612,867 12,191,260 15,959,717 12,764,080
Expenditures 411 - Road Administration 4113 Salaries Regular Employees 547,194 641,986 605,601 682,900 4122 Salaries-Part Time 4,580 - - - 4131 Parochial Retirement 59,203 71,786 66,364 91,583 4132 Group Health Insurance 88,713 105,943 84,006 90,964 4133 Retired Employees Grp Insurance 14,018 16,121 16,121 18,539 4135 Medicare Insurance 7,994 9,309 8,737 9,902 4136 Caddo Parish Employee Retirement 11,690 12,201 11,713 15,974 4137 Supplemental Benefits 22,260 27,120 27,120 27,120 4138 Unemployment Claims - 3,000 3,000 3,000 4210 Books and Subscriptions 614 1,000 950 1,000 4211 Dues-Governmental Organizations 994 2,000 1,200 1,750 4221 Printed Office Forms 1,083 1,600 1,200 1,600 4222 Printing of Maps - 500 495 500 4230 Education, Training and Travel 18,500 25,500 28,500 29,000 4241 Office Supplies 18,405 18,000 17,500 18,000 4243 Copy Supplies 3,410 5,000 4,500 5,000 4250 Equipment Repairs 5,921 4,000 6,000 6,000 4251 Gas, Oil, Grease 8,899 11,000 8,900 10,000 4280 Telephone 6,720 12,000 8,509 10,000 4311 Employee Physicals 166 200 150 200 4313 Maintenance Contract - 1,500 250 1,000 4321 Legal and Auditing 7,938 8,195 8,195 8,544 4324 Information Systems Allocation 35,020 35,700 35,700 36,550 4327 Professional Services 3,476 25,000 22,500 25,000 4329 Reimb From PW Funds (162,300) (162,300) (162,300) (162,300) 4353 Parking Fees 2,005 2,000 1,986 2,200 4361 General Fund Administration 146,820 157,758 157,758 165,157 4373 Property Standards Enforcement 200,000 200,000 200,000 250,000 4387 Adjudicated Property Expenses 31,955 18,000 17,500 17,000 4511 Casualty Insurance 97,302 105,218 105,218 105,218 4512 Workers Comp Insurance 16,425 15,900 15,900 16,105 4530 Interest Expense - 750 750 750
E-16 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4537 UCC Grant 34,448 - - - 4591 Retirement Contributions 175,346 147,720 155,790 132,490 4592 Sheriff's Tax Collection 758 1,500 1,500 1,500 4742 Office Equipment 1,514 5,000 4,850 5,000 4745 Computer Equipment Purchases - - - 15,000
Total Road Administration 1,411,071 1,530,207 1,466,163 1,642,246
441 - Road Maintenance 30 - Drainage 4248 Equipment Rental 3,441 15,000 12,500 14,000 4276 Emergency Coordination 9,000 9,000 9,000 9,000 4319 Spraying of Right of Way 440,000 489,500 467,000 469,000 4321 Legal and Auditing 5,074 5,238 5,152 5,461 4323 Engineering Fees - 10,000 5,000 7,500 4330 Public Works Administration 48,500 48,500 48,500 48,500 4361 General Fund Administration 11,515 25,752 25,752 26,798 4424 Flood Preparedness 15,237 27,000 26,750 27,000 4511 Casualty Insurance 57,893 62,817 62,817 62,817 4591 Retirement Contributions - 43,490 46,230 42,680 4592 Sheriff's Tax Collection 197 350 350 350 4711 Right Of Way - 5,000 1,000 5,000
Total Drainage Improvements 590,857 741,647 710,051 718,106
31 - Road Capital Improvements 4321 Legal and Auditing 5,221 5,390 5,301 5,619 4323 Engineering Fees - 10,000 5,000 9,000 4330 Public Works Administration 70,800 70,800 70,880 70,800 4361 General Fund Administration 21,850 25,752 25,752 26,798 4375 Tax Collection Charges 79,842 50,000 50,000 50,000 4415 Bridge Materials and Supplies 22,472 25,000 22,000 25,000 4711 Right Of Way - 5,000 1,000 5,000
Total Road Capital Improvements 200,184 191,942 179,933 192,217
51 - North Camp 4113 Salaries Regular Employees 819,186 887,385 839,812 914,526 4131 Parochial Retirement 97,835 113,142 98,705 144,038 4132 Group Health Insurance 219,625 268,153 191,129 223,004 4133 Retired Employees Grp Insurance 23,617 27,160 27,160 31,234 4135 Medicare Insurance 11,331 12,867 12,747 13,261 4138 Unemployment Claims - 1,500 500 1,500 4230 Education, Training and Travel 1,187 2,500 2,250 3,000 4241 Office Supplies 5,581 7,500 6,000 7,500 4243 Copy Supplies 1,671 2,500 1,700 2,500 4248 Equipment Rental 4,672 5,000 4,500 5,000 4250 Equipment Repairs 193,001 185,000 180,450 185,000 4251 Gas, Oil, Grease 174,967 180,000 170,785 180,000 4260 Building Repairs & Maintenance 2,733 13,000 4,500 10,000 4265 Uniforms 8,199 8,000 7,500 8,000 4271 Natural Gas 570 2,500 1,300 2,500 4272 Electricity 12,584 14,000 13,000 14,000 4273 Water 888 1,200 1,000 1,200
E-17 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4275 Street Lights 4,355 5,600 4,500 5,000 4276 Emergency Coordination 5,500 5,500 5,500 5,500 4280 Telephone 9,525 10,000 9,650 10,000 4290 Safety Apparel 1,128 1,500 1,350 1,500 4311 Employee Physicals 3,071 1,700 1,700 1,700 4327 Professional Services 3,343 10,000 1,000 5,000 4412 Maintenance Gravel and Aggregate 71,788 88,000 85,000 85,000 4413 Asphalt 7,417 15,000 14,900 15,000 4414 Hot Mix 48,126 100,000 58,000 85,000 4415 Bridge Materials and Supplies 1,469 4,000 3,500 4,000 4416 Culverts 3,842 8,000 5,000 7,000 4421 Sign Materials 70,835 80,000 77,750 80,000 4422 Small Tools 1,555 2,000 1,950 2,000 4423 Misc Materials and Supplies 9,628 13,000 10,500 12,000 4512 Workers Comp Insurance 23,196 22,445 22,445 22,753
Total North Camp 1,842,423 2,098,152 1,865,783 2,087,716
52 - South Camp 4113 Salaries Regular Employees 951,116 1,027,486 941,000 1,076,517 4131 Parochial Retirement 120,209 131,004 118,161 166,517 4132 Group Health Insurance 173,488 177,610 143,725 168,693 4133 Retired Employees Grp Insurance 23,616 27,158 27,158 31,232 4135 Medicare Insurance 10,788 14,899 11,161 15,609 4138 Unemployment Claims - 3,500 2,625 3,500 4230 Education, Training and Travel 1,861 2,500 2,450 2,500 4241 Office Supplies 8,170 8,500 8,400 8,500 4243 Copy Supplies 1,600 2,000 1,950 2,000 4248 Equipment Rental 3,209 7,500 7,500 7,500 4250 Equipment Repairs 236,490 225,000 225,000 225,000 4251 Gas, Oil, Grease 172,221 185,000 178,825 185,000 4260 Building Repairs & Maintenance 14,141 16,000 15,500 16,000 4265 Uniforms 7,678 8,000 7,750 8,000 4271 Natural Gas 1,475 4,000 2,650 3,000 4272 Electricity 17,416 18,600 18,500 19,000 4273 Water 1,583 2,300 2,200 2,300 4275 Street Lights 4,441 5,000 4,750 5,000 4276 Emergency Coordination 5,500 5,500 5,500 5,500 4280 Telephone 12,415 12,500 12,475 12,500 4290 Safety Apparel 1,226 1,500 1,345 1,500 4311 Employee Physicals 1,754 2,000 2,450 2,500 4313 Maintenance Contract - 300 285 300 4327 Professional Services 7,228 10,000 7,550 10,000 4412 Maintenance Gravel and Aggregate 45,190 90,000 75,500 80,000 4413 Asphalt 16,530 25,000 22,500 24,000 4414 Hot Mix 101,043 125,000 124,845 125,000 4415 Bridge Materials and Supplies 9,419 5,000 5,000 5,000 4416 Culverts 3,251 10,000 5,750 8,000 4421 Sign Materials 77,306 80,000 78,900 80,000 4422 Small Tools 1,424 2,100 2,060 2,000 4423 Misc Materials and Supplies 27,791 20,000 18,750 20,000 4512 Workers Comp Insurance 24,788 23,987 23,987 24,329
Total South Camp 2,084,367 2,278,944 2,106,202 2,346,497
E-18 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Total Road Maintenance 4,717,831 5,310,685 4,861,969 5,344,536
Total Expenditures - Public Works Fund 6,128,902 6,840,892 6,328,132 6,986,782
Excess (Deficiency) Of Revenues Over Expenditures 12,483,965 5,350,368 9,631,585 5,777,298
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay 184,877 - - - 4688 Transfer To Capital Outlay (8,617,327) (8,524,000) (8,524,000) (9,915,000)
Total Other Financing Sources (Uses) (8,432,450) (8,524,000) (8,524,000) (9,915,000)
Net Change in Fund Balance 4,051,515 (3,173,632) 1,107,585 (4,137,702)
Fund Balance, Beginning Of Year 26,549,385 23,828,079 30,600,900 31,708,485
Fund Balance, End Of Year $ 30,600,900 20,654,447 31,708,485 27,570,783
E-19 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Building Maintenance Fund (210) Revenues 3113 Ad Valorem Tax-Parish $ 3,512,782 3,422,540 3,638,750 3,728,490 3115 Estimated Uncollectible Taxes (85,610) (128,350) (136,450) (139,820) 3120 Prior Year Taxes 23,263 29,730 28,350 28,630 3351 State Revenue Sharing 119,637 122,000 119,510 119,000 3610 Interest Earned 134,889 60,000 68,428 50,000 3695 Miscellaneous Revenue 18,553 5,000 4,272 5,000
Total Revenues - Building Maintenance Fund 3,723,513 3,510,920 3,722,860 3,791,300
Expenditures 161 - Facilities & Maintenance 61 - Courthouse 4113 Salaries Regular Employees 1,177,379 1,203,202 1,201,411 1,310,919 4119 Salaries Reimbursed By Others (28,514) (30,000) (43,185) (30,000) 4122 Salaries-Part Time 16,130 19,184 17,154 40,224 4131 Parochial Retirement 147,135 155,542 149,764 205,144 4132 Group Health Insurance 147,156 175,018 156,280 164,580 4133 Retired Employees Grp Insurance 31,693 36,447 36,447 41,914 4135 Medicare Insurance 18,509 18,914 19,014 22,085 4137 Supplemental Benefits 11,760 13,560 5,719 - 4138 Unemployment Claims - 3,600 2,500 3,600 4210 Books and Subscriptions 1,882 1,500 1,450 2,000 4221 Printed Office Forms 496 1,000 780 1,000 4224 Parish Handbooks - 2,000 800 1,500 4230 Education, Training and Travel 8,267 12,000 11,800 15,000 4241 Office Supplies 4,009 3,500 3,100 3,500 4243 Copy Supplies 5,338 5,200 5,150 5,200 4250 Equipment Repairs 11,696 12,000 11,500 12,000 4251 Gas, Oil, Grease 27,356 28,000 18,000 23,000 4260 Building Repairs & Maintenance 207,882 220,000 211,000 220,000 4261 Building Rep & Maint Chrg -Other (41,240) (30,000) (30,505) (31,000) 4265 Uniforms 9,523 11,000 9,872 11,000 4266 Janitorial Supplies 145,749 158,000 167,398 170,000 4270 Janitorial Supplies Chg to Other (71,690) (75,000) (62,536) (75,000) 4271 Natural Gas 164,000 215,000 181,500 215,000 4272 Electricity 360,107 365,000 363,500 365,000 4273 Water 24,110 27,500 26,500 29,000 4276 Emergency Coordination 2,500 2,500 2,500 2,500 4280 Telephone 11,718 15,000 14,700 15,000 4290 Safety Apparel 205 750 698 750 4291 Lawn and Tree Maintenance 12,835 10,000 11,662 12,000 4311 Employee Physicals 506 500 385 500 4312 Pest Control 1,380 2,500 2,230 2,500 4313 Maintenance Contract 45,538 60,000 52,300 60,000 4316 Security 225,000 225,000 225,000 225,000 4318 Waste Disposal Fees 1,716 6,700 6,699 6,700 4321 Legal and Auditing 5,980 6,173 6,071 6,435 4324 Information Systems Allocation 20,600 21,000 21,000 21,500 4353 Parking Fees 16,620 18,000 17,577 18,000 4361 General Fund Administration 99,866 113,582 113,582 118,323 4386 Reimb for Security (8,045) (8,000) (8,045) (8,200) 4388 Building Management 81,588 88,325 88,325 94,091
E-20 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4389 Reimb-Building Mgmt (310,754) (336,475) (336,475) (373,197) 4511 Casualty Insurance 162,421 178,243 178,243 178,243 4512 Workers Comp Insurance 32,604 31,560 31,560 32,005 4530 Interest Expense - 2,500 1,250 2,500 4591 Retirement Contributions 104,325 101,860 108,300 110,970 4592 Sheriff's Tax Collection 461 1,000 671 1,000 4743 Other Equipment 6,865 8,000 7,350 8,000
Total Courthouse 2,892,659 3,100,885 3,009,996 3,260,286
66 - Francis Bickham Bldg 4260 Building Repairs & Maintenance 22,233 25,000 27,850 30,000 4271 Natural Gas 16,961 25,000 19,500 25,000 4272 Electricity 58,579 60,000 58,700 60,000 4273 Water 3,077 3,700 3,375 3,900 4276 Emergency Coordination 1,500 1,500 1,500 1,500 4312 Pest Control 600 1,000 600 1,000 4313 Maintenance Contract 2,654 3,500 2,750 3,500 4388 Building Management 10,906 11,777 11,777 12,545
Total Francis Bickham Bldg 116,510 131,477 126,052 137,445
68 - Government Plaza 4260 Building Repairs & Maintenance 25,900 25,000 27,820 28,000 4272 Electricity 88,667 75,000 62,000 75,000 4273 Water 2,900 3,500 2,950 3,500 4313 Maintenance Contract - 3,000 - - 4316 Security - 60,000 60,000 60,000 4388 Building Management 18,650 20,189 20,189 21,506
Total Government Plaza 136,117 186,689 172,959 188,006
Total Expenditures - Building Maintenance Fund 3,145,286 3,419,051 3,309,007 3,585,737
Excess (Deficiency) Of Revenues Over Expenditures 578,227 91,869 413,853 205,563
Other Financing Sources (Uses) 4688 Transfer To Capital Outlay (150,000) (104,000) (104,000) (125,000)
Total Other Financing Sources (Uses) (150,000) (104,000) (104,000) (125,000)
Net Change In Fund Balance 428,227 (12,131) 309,853 80,563
Fund Balance, Beginning Of Year 4,745,464 4,894,796 5,173,691 5,483,544
Fund Balance, End Of Year $ 5,173,691 4,882,665 5,483,544 5,564,107
E-21 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Detention Facilities Fund (225) Revenues 3113 Ad Valorem Tax-Parish $ 6,887,359 6,713,440 7,137,560 7,313,580 3115 Estimated Uncollectible Taxes (167,775) (251,750) (267,660) (274,260) 3120 Prior Year Taxes 52,071 65,950 61,200 61,810 3351 State Revenue Sharing 234,567 240,000 234,000 233,500 3695 Miscellaneous Revenue 8,428 7,000 8,115 7,000
Total Revenues - Detention Facilities Fund 7,014,650 6,774,640 7,173,215 7,341,630
Expenditures 161 - Facilities & Maintenance 67 - Caddo Correctional Center (CCC) 4113 Salaries Regular Employees 416,563 443,309 424,272 515,292 4131 Parochial Retirement 50,820 56,522 51,210 81,158 4132 Group Health Insurance 92,686 112,152 90,879 98,346 4133 Retired Employees Grp Insurance 10,665 12,265 12,265 14,105 4135 Medicare Insurance 5,865 6,428 6,452 7,472 4138 Unemployment Claims - 2,000 1,350 2,000 4210 Books and Subscriptions 28,517 25,000 31,248 33,000 4230 Education, Training and Travel 1,657 4,000 2,250 4,000 4241 Office Supplies 235 1,000 880 1,000 4243 Copy Supplies 457 500 480 500 4250 Equipment Repairs 7,090 7,000 6,793 7,000 4251 Gas, Oil, Grease 15,182 10,000 6,000 10,000 4260 Building Repairs & Maintenance 275,852 210,000 209,000 225,000 4265 Uniforms 2,653 5,000 4,350 5,000 4266 Janitorial Supplies 143,694 180,000 172,000 180,000 4271 Natural Gas 280,618 290,000 273,000 290,000 4272 Electricity 368,529 330,000 325,000 330,000 4273 Water 255,342 240,000 285,000 290,000 4276 Emergency Coordination 6,000 6,000 6,000 6,000 4280 Telephone 32,956 40,000 35,400 40,000 4290 Safety Apparel 324 500 420 500 4291 Lawn and Tree Maintenance 3,617 30,000 14,800 15,000 4311 Employee Physicals 25 500 325 500 4312 Pest Control 6,132 8,000 8,350 10,000 4313 Maintenance Contract 98,211 95,000 93,500 95,000 4318 Waste Disposal Fees 15,023 25,000 22,500 25,000 4321 Legal and Auditing 8,566 8,843 8,697 8,219 4324 Information Systems Allocation 10,300 10,500 10,500 10,750 4361 General Fund Administration 96,060 111,069 111,069 115,620 4388 Building Management 121,216 131,225 131,225 139,792 4510 General Insurance 1,358 2,200 1,625 2,200 4511 Casualty Insurance 188,707 215,933 215,933 215,933 4512 Workers Comp Insurance 11,501 11,137 11,137 11,274 4530 Interest Expense 20,868 20,000 18,394 20,000 4591 Retirement Contributions 204,637 199,810 212,430 217,670 4592 Sheriff's Tax Collection 906 2,200 1,534 2,200 4743 Other Equipment - - - 20,000
Total CCC - Facilities and Maintenance 2,782,832 2,853,093 2,806,268 3,049,531
E-22 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
180 - Statutory Appropriations 67 - Caddo Correctional Center (CCC) 4263 Clothing Linen Personal Supplies 276,626 250,000 260,106 275,000 4331 Feeding and Housing-Prisoners 1,337,198 1,410,000 1,320,246 1,385,000 4332 Transporting Prisoners 227,500 205,000 231,842 250,000 4333 Prisoners Medical Care 2,452,112 2,650,000 2,756,896 3,050,000
Total CCC - Statutory Appropriations 4,293,435 4,515,000 4,569,090 4,960,000
Total Expenditures - Detention Facilities Fund 7,076,267 7,368,093 7,375,358 8,009,531
Excess (Deficiency) Of Revenues Over Expenditures (61,617) (593,453) (202,143) (667,901)
Other Financing Sources (Uses) 3855 Transfer From Criminal Justice 300,000 610,000 610,000 700,000
Total Other Financing Sources (Uses) 300,000 610,000 610,000 700,000
Net Change In Fund Balance 238,383 16,547 407,857 32,099
Fund Balance, Beginning Of Year 823,235 682,378 1,061,618 1,469,475
Fund Balance, End Of Year$ 1,061,618 698,925 1,469,475 1,501,574
E-23 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Parks & Recreation Fund (230) Revenues 3113 Ad Valorem Tax-Parish $ 1,094,172 1,066,250 1,133,610 1,161,570 3115 Estimated Uncollectible Taxes (26,718) (39,980) (42,510) (43,560) 3120 Prior Year Taxes 7,225 9,280 8,790 8,880 3351 State Revenue Sharing 37,271 37,800 37,100 37,000 3371 Camping Fees 17,399 16,000 18,585 17,000 3610 Interest Earned 41,738 30,000 30,980 25,000 3624 Pavillion Rental - 250 34,980 250 3642 Timber Sales - - 49,101 - 3695 Miscellaneous Revenue 5,916 4,500 3,152 5,000 3832 Private Donations 39,733 21,718 3,050 3,000
Total Revenues - Parks & Recreation Fund 1,216,735 1,145,818 1,276,838 1,214,140
Expenditures 150 - Allocation To Other Entities 4921 Shreveport Green 25,000 25,000 25,000 30,000
Total Allocation To Other Entities 25,000 25,000 25,000 30,000
511 - Parks & Recreation 4113 Salaries Regular Employees 477,846 513,945 520,500 510,967 4114 Salaries-Special 1,800 9,000 2,250 10,000 4122 Salaries-Part Time 31,614 50,939 46,799 85,739 4131 Parochial Retirement 54,455 58,752 56,272 70,268 4132 Group Health Insurance 79,716 95,565 82,873 99,400 4133 Retired Employees Grp Insurance 12,494 14,368 14,368 16,523 4135 Medicare Insurance 7,675 12,114 9,758 14,351 4136 Caddo Parish Employee Retirement 6,228 7,487 7,203 9,859 4137 Supplemental Benefits 5,580 6,780 2,790 - 4138 Unemployment Claims - 260 125 260 4211 Dues-Governmental Organizations 1,160 1,500 1,455 1,750 4221 Printed Office Forms - 250 175 250 4230 Education, Training and Travel 6,709 10,000 9,995 12,000 4241 Office Supplies 1,709 2,500 2,475 3,000 4243 Copy Supplies 1,121 1,500 1,425 1,500 4250 Equipment Repairs 19,483 20,000 15,132 18,000 4251 Gas, Oil, Grease 26,787 30,000 18,231 25,000 4259 Get Hooked on Fishing 2,488 2,500 1,550 6,000 4260 Building Repairs & Maintenance 31,741 30,000 25,272 30,000 4265 Uniforms 1,761 1,500 1,297 1,500 4267 Animal Food 5,457 4,000 4,877 5,500 4268 Chemicals and Poison - 5,000 3,750 5,000 4269 Nature Day Camp 2,866 3,500 2,588 6,000 4271 Natural Gas 1,894 3,000 2,342 3,000 4272 Electricity 23,858 25,000 24,055 27,500 4273 Water 2,891 3,500 3,217 3,750 4276 Emergency Coordination 7,500 7,500 7,500 7,500 4280 Telephone 4,251 6,000 4,213 6,000 4290 Safety Apparel 959 1,000 959 1,000 4292 Lawn Maint Charged to Other (21,705) (22,000) (26,231) (25,000) 4311 Employee Physicals 159 1,250 1,250 1,250 4313 Maintenance Contract 23,675 37,000 28,750 35,000
E-24 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4316 Security 612 612 612 612 4321 Legal and Auditing 2,478 2,605 2,516 2,667 4324 Information Systems Allocation 14,420 14,700 14,700 15,050 4361 General Fund Administration 13,940 15,982 15,982 16,593 4388 Building Management 2,176 2,355 2,355 2,509 4395 Grant Programs - Other 24,980 11,718 - 11,718 4423 Misc Materials and Supplies 2,675 5,000 2,675 7,500 4511 Casualty Insurance 33,612 36,120 36,120 36,120 4512 Workers Comp Insurance 13,711 13,261 13,261 13,433 4591 Retirement Contributions 32,501 31,730 33,740 34,570 4592 Sheriff's Tax Collection 144 525 525 525 4743 Other Equipment 2,058 1,500 1,367 2,500
Total Parks & Recreation 965,479 1,079,818 1,001,068 1,136,664
Total Expenditures - Parks & Recreation Fund 990,479 1,104,818 1,026,068 1,166,664
Excess (Deficiency) Of Revenues Over Expenditures 226,256 41,000 250,770 47,476
Other Financing Sources (Uses) 4688 Transfer To Capital Outlay (25,000) - - -
Total Other Financing Sources (Uses) (25,000) - - -
Net Change In Fund Balance 201,256 41,000 250,770 47,476
Fund Balance, Beginning Of Year 1,417,984 1,672,363 1,619,240 1,870,010
Fund Balance, End Of Year $ 1,619,240 1,713,363 1,870,010 1,917,486
E-25 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Solid Waste Fund (240) Revenues 3113 Ad Valorem Tax-Parish $ 229,789 157,960 167,940 172,080 3115 Estimated Uncollectible Taxes (6,366) (5,920) (6,300) (6,450) 3120 Prior Year Taxes 1,942 3,510 1,980 2,000 3175 Sales Tax Collections 4,316,333 2,160,000 3,669,465 2,475,000 3351 State Revenue Sharing 7,659 7,400 7,550 7,400 3610 Interest Earned 402,605 175,000 210,664 190,000 3695 Miscellaneous Revenue 87,459 62,000 63,821 65,000
Total Revenues - Solid Waste Fund 5,039,421 2,559,950 4,115,120 2,905,030
Expenditures 423 - Compactor System Operations 4113 Salaries Regular Employees 345,732 331,948 329,736 403,598 4114 Salaries-Special 5,331 - - - 4122 Salaries-Part Time 458,539 504,058 469,597 503,539 4131 Parochial Retirement 38,599 42,323 40,061 56,830 4132 Group Health Insurance 73,419 88,108 65,781 69,374 4133 Retired Employees Grp Insurance 7,619 8,762 8,762 10,076 4135 Medicare Insurance 40,329 43,374 42,670 44,373 4138 Unemployment Claims 1,975 4,500 1,000 3,500 4230 Education, Training and Travel - 2,000 1,250 2,000 4241 Office Supplies 2,314 2,900 2,650 2,900 4243 Copy Supplies 772 1,000 967 1,000 4250 Equipment Repairs 45,527 65,000 54,500 65,000 4251 Gas, Oil, Grease 88,844 92,400 69,500 80,000 4260 Building Repairs & Maintenance 4,826 8,500 4,980 6,000 4265 Uniforms 6,347 8,000 7,560 8,000 4272 Electricity 16,110 17,150 16,980 17,150 4273 Water 3,996 4,500 4,500 4,700 4276 Emergency Coordination 5,000 5,000 5,000 5,000 4280 Telephone 12,733 15,500 15,400 15,500 4290 Safety Apparel 640 1,000 976 1,000 4311 Employee Physicals 1,995 2,000 1,976 2,000 4315 Warehouse Rental 18,000 18,000 18,000 18,000 4318 Waste Disposal Fees 424,912 410,000 409,876 425,000 4321 Legal and Auditing 5,074 5,238 5,152 5,461 4324 Information Systems Allocation 14,420 14,700 14,700 15,050 4327 Professional Services 19,305 20,000 19,988 20,000 4330 Public Works Administration 43,000 44,000 44,000 44,000 4361 General Fund Administration 48,480 55,866 55,866 58,316 4362 Contract Hauling-Compacters 212,943 235,000 234,987 250,000 4370 Port O Let Rental 11,220 14,500 13,789 14,500 4374 Work Release Program 24,933 36,000 36,000 36,000 4375 Tax Collection Charges 40,051 29,150 43,512 35,000 4421 Sign Materials 672 1,500 1,478 1,500 4511 Casualty Insurance 26,105 36,120 36,120 36,120 4512 Workers Comp Insurance 26,671 25,803 25,803 26,146 4591 Retirement Contributions 6,821 4,700 5,000 5,120 4592 Sheriff's Tax Collection 30 100 85 100 4712 Site Lease 2,100 3,100 3,100 3,100 4743 Other Equipment 1,270 2,500 1,789 2,500
E-26 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Total Expenditures - Solid Waste Fund 2,086,654 2,204,300 2,113,091 2,297,453
Excess (Deficiency) Of Revenues Over Expenditures 2,952,767 355,650 2,002,029 607,577
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay 3,474 - - - 4688 Transfer To Capital Outlay (245,000) (185,000) (185,000) (175,000)
Total Other Financing Sources (Uses) (241,526) (185,000) (185,000) (175,000)
Net Change In Fund Balance 2,711,241 170,650 1,817,029 432,577
Fund Balance, Beginning Of Year 7,642,284 7,976,217 10,353,525 12,170,554
Fund Balance, End Of Year $ 10,353,525 8,146,867 12,170,554 12,603,131
E-27 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Juvenile Justice Fund (260) Revenues 3113 Ad Valorem Tax-Parish $ 2,553,393 2,487,920 2,645,090 2,710,330 3115 Estimated Uncollectible Taxes (62,293) (93,300) (99,190) (101,640) 3120 Prior Year Taxes 16,885 21,810 20,550 20,760 3351 State Revenue Sharing 86,967 88,300 86,880 86,500 3367 Truancy Grant 31,328 37,625 7,900 - 3372 Clerk Of District Court 600 - - - 3411 Court Costs & Fees 125,000 100,000 100,000 37,000 3423 Food & Nutrition Grant 48,272 52,740 33,564 33,000 3424 State Prisoners Grant 185,006 135,000 103,498 100,000 3610 Interest Earned 4,038 3,500 525 200 3665 Family In Need Of Services 51,584 52,629 52,629 52,629 3666 Juvenile Block Grant 24,710 28,840 28,840 28,840 3695 Miscellaneous Revenue 8,355 9,000 14,759 10,000 3723 Federal Grants - Other 509,544 390,798 504,702 500,000 3724 Grant Revenue - State 118,904 219,925 176,949 219,925 3725 Grant Revenue - Other 57,929 - - - 3727 Juvenile Service Fees 13,267 19,000 8,436 9,000 3832 Private Donations 10,768 6,000 5,113 6,000
Total Revenues - Juvenile Justice Fund 3,784,256 3,559,787 3,690,245 3,712,544
Expenditures 121 - Juvenile Court 4113 Salaries Regular Employees 386,561 418,099 401,056 422,090 4122 Salaries-Part Time - 3,000 - - 4131 Parochial Retirement 44,081 53,308 45,466 59,555 4132 Group Health Insurance 49,974 59,872 50,960 62,615 4133 Retired Employees Grp Insurance 1,950 2,243 2,243 2,579 4135 Medicare Insurance 7,050 6,062 7,287 8,846 4138 Unemployment Claims 2,064 - 4,644 3,000 4210 Books and Subscriptions 12,424 14,000 12,783 14,000 4211 Dues-Governmental Organizations 225 2,000 1,875 2,000 4221 Printed Office Forms 44 500 325 500 4230 Education, Training and Travel 4,744 6,500 7,501 8,500 4241 Office Supplies 1,052 2,500 2,166 2,500 4242 Postage 58 2,000 896 1,000 4243 Copy Supplies 636 1,500 1,173 1,500 4327 Professional Services 5,353 6,000 7,698 8,000 4328 Mental Evaluations 3,578 6,000 5,583 6,000 4348 Transcriptions 4,239 5,500 3,528 5,500 4350 Court Bailiffs 19,278 23,000 21,216 23,000 4351 Deputy Clerks of Court 7,526 16,800 15,480 16,800 4512 Workers Comp Insurance 12,913 12,913 12,913 12,712 4545 Reimb From Juvenile Court (165,000) (220,000) (220,000) (190,000)
Total Juvenile Court 398,748 421,797 384,793 470,697
122 - Juvenile Services 22 - Probation Operations 4113 Salaries Regular Employees 1,315,167 1,428,775 1,236,174 1,524,661 4119 Salaries Reimbursed By Others (442,860) (661,650) (452,577) (575,000) 4122 Salaries-Part Time 27,745 12,826 11,845 13,208
E-28 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4131 Parochial Retirement 160,002 160,686 153,856 240,134 4132 Group Health Insurance 204,468 245,160 149,158 179,672 4133 Retired Employees Grp Insurance 48,148 55,370 55,370 63,676 4135 Medicare Insurance 17,464 19,094 16,227 22,973 4137 Supplemental Benefits 5,580 6,780 5,580 - 4138 Unemployment Claims (149) 3,000 2,785 3,000 4210 Books and Subscriptions - 2,000 1,730 2,000 4221 Printed Office Forms 527 2,000 2,766 2,000 4230 Education, Training and Travel 5,915 15,000 14,280 20,000 4241 Office Supplies 10,880 13,000 10,186 13,000 4242 Postage 14,775 18,000 14,372 18,000 4243 Copy Supplies 14,038 23,000 14,339 18,000 4250 Equipment Repairs 30,517 25,000 27,111 30,000 4251 Gas, Oil, Grease 29,347 33,000 19,906 30,000 4265 Uniforms 2,309 3,000 2,150 3,000 4276 Emergency Coordination 1,500 1,500 1,500 1,500 4280 Telephone 39,174 35,000 38,660 35,000 4311 Employee Physicals 941 1,700 1,213 2,400 4313 Maintenance Contract 2,000 - - - 4321 Legal and Auditing 6,026 6,221 6,119 6,486 4324 Information Systems Allocation 20,600 21,000 21,000 21,500 4327 Professional Services 21,537 32,000 26,749 32,000 4361 General Fund Administration 47,230 54,017 54,017 56,648 4395 Juvenile Grant Programs - Other 595,163 552,625 530,208 590,925 4511 Casualty Insurance 42,035 47,113 47,113 47,662 4512 Workers Comp Insurance 39,092 37,831 37,831 38,345 4529 Family in Need-Services 51,365 52,629 52,629 52,629 4530 Interest Expense 5,800 7,000 6,815 7,000 4553 Truancy Program 31,328 37,625 7,900 - 4554 Reimb-Title IV-E Funds (93,997) - (116,582) (115,000) 4559 Juvenile Block Grant 27,488 31,724 31,724 31,724 4570 Costs to Other Govt Entities 24,396 42,000 36,594 42,000 4571 Outside Agency Distributions 189,729 175,000 175,000 175,000 4591 Retirement Contributions 75,836 74,050 78,720 80,670 4592 Sheriff's Tax Collection 335 1,100 985 1,100 4742 Office Equipment 1,112 4,500 3,480 5,000 4948 Volunteers For Youth Justice - 15,000 15,000 -
Total Probation Operations 2,572,561 2,633,676 2,341,933 2,720,913
32 - Juvenile Detention 4113 Salaries Regular Employees 1,108,278 1,131,252 1,112,543 1,222,744 4122 Salaries-Part Time 44,848 65,714 75,993 80,923 4131 Parochial Retirement 134,888 144,872 136,782 192,582 4132 Group Health Insurance 147,638 165,965 128,057 153,239 4133 Retired Employees Grp Insurance 27,730 31,890 31,890 36,674 4135 Medicare Insurance 17,627 21,503 21,203 20,565 4138 Unemployment Claims - 3,500 2,785 3,500 4211 Dues-Governmental Organizations 963 1,500 1,010 1,500 4230 Education, Training and Travel 19,451 20,000 18,587 20,000 4241 Office Supplies 5,169 3,500 3,458 3,500 4243 Copy Supplies 3,777 7,500 4,659 7,500 4250 Equipment Repairs 9,759 3,500 3,255 3,500 4251 Gas, Oil, Grease 6,570 6,500 4,172 6,500
E-29 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4262 Food 163,349 160,000 130,197 145,000 4263 Clothing Linen Personal Supplies 10,867 12,000 9,320 12,000 4265 Uniforms 6,998 7,000 5,835 7,000 4311 Employee Physicals 839 1,500 2,604 3,200 4321 Legal and Auditing 2,730 2,818 2,772 2,938 4324 Information Systems Allocation 10,300 10,500 10,500 10,750 4327 Professional Services 1,506 33,000 28,484 3,000 4328 Mental Evaluations 585 - - - 4333 Prisoners Medical Care 46,018 92,000 87,364 92,000 4361 General Fund Administration 51,532 59,565 59,565 62,304 4388 Building Management 15,541 16,824 16,824 17,922 4395 Grant Programs - Other 44,930 60,098 44,443 46,340 4511 Casualty Insurance 6,792 6,282 6,282 6,753 4512 Workers Comp Insurance 29,018 28,065 28,065 28,441 4534 Special Programs 6,974 6,000 6,820 6,000 4742 Office Equipment 2,007 2,000 1,319 2,000 4743 Other Equipment 509 3,500 2,415 3,500 4953 Johnny Grey Jones Youth 111,210 60,000 68,250 75,000
Total Juvenile Detention 2,038,402 2,168,348 2,055,453 2,276,875
34 - STAR Boot Camp 4113 Salaries Regular Employees 163,920 183,086 116,520 - 4131 Parochial Retirement 20,638 23,344 14,274 - 4132 Group Health Insurance 39,111 49,943 27,099 - 4133 Retired Employees Grp Insurance 3,960 4,554 4,554 - 4135 Medicare Insurance 2,199 2,655 1,690 - 4138 Unemployment Claims - 150 10,000 - 4230 Education, Training and Travel 300 1,500 - - 4241 Office Supplies 1,125 1,800 909 - 4250 Equipment Repairs 1,416 2,000 - - 4251 Gas, Oil, Grease 4,331 4,000 2,426 - 4265 Uniforms 3,402 1,500 - - 4311 Employee Physicals 526 200 280 - 4321 Legal and Auditing 635 656 645 - 4327 Professional Services 3,050 3,000 1,350 - 4361 General Fund Administration 7,559 8,584 8,584 - 4511 Casualty Insurance 1,458 1,492 1,492 - 4512 Workers Comp Insurance 4,833 4,660 4,660 - 4563 Reimb-State Star Grant (312,404) (308,124) (153,511) - 4740 Motor Vehicle Purchase 47,651 - - - 4743 Other Equipment 6,291 15,000 300 -
Total STAR Boot Camp - - 41,272 -
Total Juvenile Services 4,610,963 4,802,024 4,438,658 4,997,788
161 - Facility & Maintenance 62 - Juvenile Justice Bldgs 4113 Salaries Regular Employees 54,205 56,636 57,106 59,729 4131 Parochial Retirement 6,833 7,221 7,279 9,707 4132 Group Health Insurance 10,602 13,091 8,891 9,620 4133 Retired Employees Grp Insurance 3,353 3,856 3,856 4,434 4135 Medicare Insurance 716 821 796 866
E-30 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4138 Unemployment Claims - 70 55 70 4250 Equipment Repairs 2,165 3,000 2,175 3,000 4251 Gas, Oil, Grease 2,411 2,800 2,510 2,800 4260 Building Repairs & Maintenance 76,237 65,000 64,500 75,000 4265 Uniforms 118 1,500 870 1,500 4271 Natural Gas 76,315 85,000 87,500 90,000 4272 Electricity 139,655 145,000 124,500 145,000 4273 Water 5,312 7,000 6,350 7,000 4291 Lawn and Tree Maintenance 5,500 8,000 6,050 8,000 4311 Employee Physicals 72 350 225 350 4312 Pest Control 1,135 1,500 1,275 1,500 4313 Maintenance Contract 46,837 35,000 40,500 45,000 4317 Janitorial Service 1,350 7,800 6,449 7,800 4318 Waste Disposal Fees 5,128 4,800 4,300 4,800 4388 Building Management 11,655 12,618 12,618 13,442 4511 Casualty Insurance 1,542 1,570 1,570 2,042 4512 Workers Comp Insurance 1,381 1,336 1,336 1,371 4743 Other Equipment 379 400 306 400
Total Facilities and Maintenance - Juvenile Justice Bldgs 452,902 464,369 441,017 493,431
Total Expenditures - Juvenile Justice Fund 5,462,613 5,688,190 5,264,468 5,961,916
Excess (Deficiency) Of Revenues Over Expenditures (1,678,357) (2,128,403) (1,574,223) (2,249,372)
Other Financing Sources (Uses) 3855 Transfer From Criminal Justice 1,500,000 1,800,000 1,800,000 2,325,000
Total Other Financing Sources (Uses) 1,500,000 1,800,000 1,800,000 2,325,000
Net Change In Fund Balance (178,357) (328,403) 225,777 75,628
Fund Balance, Beginning Of Year 1,024,713 635,531 846,356 1,072,133
Fund Balance, End Of Year $ 846,356 307,128 1,072,133 1,147,761
E-31 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Health Tax Fund (270) Revenues 3113 Ad Valorem Tax-Parish $ 2,601,671 2,540,570 2,701,080 2,767,690 3115 Estimated Uncollectible Taxes (63,386) (95,280) (101,300) (103,790) 3120 Prior Year Taxes 19,430 24,680 22,440 22,660 3351 State Revenue Sharing 88,584 90,000 88,380 88,100 3455 Vaccination Fees 7,130 7,500 6,683 7,000 3466 Impounding & Boarding Fees 30,815 30,000 41,445 40,000 3467 Animal License & Permit Fees 2,550 1,100 5,775 6,000 3610 Interest Earned 61,752 42,000 48,670 42,000 3621 Regional Lab Rental 145,000 145,000 108,500 72,000 3695 Miscellaneous Revenue 2,180 10,000 14,218 17,000 3724 Grant Revenue - State 1,307 - - - 3725 Grant Revenue - Other 10,251 - - - 3832 Private Donations 2,781 3,000 3,016 3,000 3833 Adoptions 51,710 45,000 38,674 40,000
Total Revenues - Health Tax Fund 2,961,775 2,843,570 2,977,581 3,001,660
Expenditures 161 - Facilities & Maintenance 11 - Shreveport Regional Lab 4113 Salaries Regular Employees 34,333 35,931 34,570 38,077 4131 Parochial Retirement 4,328 4,581 4,413 5,997 4132 Group Health Insurance 261 207 239 254 4133 Retired Employees Grp Insurance 611 703 703 808 4135 Medicare Insurance 481 521 516 552 4250 Equipment Repairs - 2,500 1,625 2,500 4260 Building Repairs & Maintenance 10,749 18,000 17,900 20,000 4265 Uniforms 100 600 600 600 4290 Safety Apparel - 150 130 150 4311 Employee Physicals - 100 65 100 4312 Pest Control 605 800 600 800 4316 Security 245 500 450 500 4388 Building Management 7,770 8,412 8,412 8,961 4512 Workers Comp Insurance 927 891 891 891 4743 Other Equipment 1,221 800 700 800
Total Shreveport Regional Lab 61,630 74,696 71,814 80,990
14 - Highland Health Unit Complex 4113 Salaries Regular Employees 136,519 141,295 137,676 149,689 4122 Salaries-Part Time 16,351 19,472 17,781 20,053 4131 Parochial Retirement 17,125 18,015 17,338 23,576 4132 Group Health Insurance 11,891 13,711 9,466 10,231 4133 Retired Employees Grp Insurance 5,732 6,592 6,592 7,581 4135 Medicare Insurance 2,809 3,538 3,030 3,705 4138 Unemployment Claims - 150 125 150 4250 Equipment Repairs 10,679 9,000 7,250 9,000 4251 Gas, Oil, Grease 20,401 20,000 12,850 20,000 4260 Building Repairs & Maintenance 30,487 30,000 29,500 35,000 4265 Uniforms 178 2,200 1,950 2,200 4271 Natural Gas 26,515 30,000 32,750 35,000 4272 Electricity 84,434 83,000 72,724 83,000
E-32 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4273 Water 5,620 7,000 6,750 7,200 4276 Emergency Coordination 1,500 1,500 1,500 1,500 4280 Telephone - 200 200 200 4291 Lawn and Tree Maintenance 3,020 3,700 3,450 4,000 4311 Employee Physicals - 100 55 100 4312 Pest Control 715 1,200 890 1,200 4313 Maintenance Contract 7,371 8,000 7,875 8,000 4316 Security 1,762 2,000 1,780 2,000 4321 Legal and Auditing 1,629 1,682 1,654 1,753 4361 General Fund Administration 19,421 22,716 22,716 21,024 4388 Building Management 22,534 24,394 24,394 25,987 4511 Casualty Insurance 36,410 41,616 41,616 40,046 4512 Workers Comp Insurance 4,250 4,112 4,112 4,181 4591 Retirement Contributions 77,441 75,610 80,390 82,370 4592 Sheriff's Tax Collection 344 800 675 800 4743 Other Equipment - 500 450 500
Total Highland Health Unit Complex 545,140 572,103 547,539 600,046
15 - Vivian Health Unit 4113 Salaries Regular Employees 11,088 11,707 11,331 12,413 4131 Parochial Retirement 1,399 1,493 1,434 1,955 4132 Group Health Insurance 6,543 6,559 4,468 9,668 4133 Retired Employees Grp Insurance 611 703 703 808 4135 Medicare Insurance 137 170 148 180 4260 Building Repairs & Maintenance 6,652 6,000 5,850 6,000 4265 Uniforms 212 350 250 350 4272 Electricity 9,252 12,000 10,047 12,000 4273 Water 1,091 1,400 1,140 1,400 4280 Telephone 1,085 1,500 1,140 1,500 4291 Lawn and Tree Maintenance 1,780 1,600 1,275 1,600 4312 Pest Control 440 600 520 600 4316 Security 350 450 350 450 4388 Building Management 1,554 1,682 1,682 1,792 4512 Workers Comp Insurance 306 308 308 308 4743 Other Equipment - 200 200 200
Total Vivian Health Unit 42,501 46,722 40,846 51,224
69 - David Raines Comm Center 4260 Building Repairs & Maintenance 30,900 31,800 31,800 31,800
Total David Raines Comm Center 30,900 31,800 31,800 31,800
Total Facilities and Maintenance 680,170 725,321 691,999 764,060
312 - Animal Services 4113 Salaries Regular Employees 741,585 861,689 828,770 916,420 4119 Salaries Reimbursed By Others (75,000) (75,000) (75,000) (75,000) 4122 Salaries-Part Time 22,280 31,635 27,581 29,253 4131 Parochial Retirement 85,553 111,288 97,339 133,662 4132 Group Health Insurance 154,612 206,775 135,101 150,565 4133 Retired Employees Grp Insurance 21,211 24,393 24,393 28,052 4135 Medicare Insurance 10,608 16,457 12,890 15,526
E-33 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4136 Caddo Parish Employee Retirement 4,251 6,958 7,289 10,674 4137 Supplemental Benefits 9,980 13,560 6,780 - 4138 Unemployment Claims - 1,200 1,050 1,200 4210 Books and Subscriptions 519 900 884 900 4211 Dues-Governmental Organizations 20 1,600 1,350 1,600 4221 Printed Office Forms 4,508 6,750 6,980 7,500 4230 Education, Training and Travel 15,889 17,000 18,925 20,000 4241 Office Supplies 6,291 5,000 4,670 5,000 4242 Postage 520 750 690 750 4243 Copy Supplies 2,478 3,000 2,678 3,000 4250 Equipment Repairs 32,095 38,000 36,555 38,000 4251 Gas, Oil, Grease 55,040 46,000 45,320 46,000 4260 Building Repairs & Maintenance 26,136 27,000 26,450 27,000 4265 Uniforms 12,989 11,000 10,925 11,000 4267 Animal Food 6,262 8,000 7,410 8,000 4268 Chemicals and Poison 39,996 34,000 38,000 40,000 4271 Natural Gas 8,918 18,000 16,210 18,000 4272 Electricity 25,783 22,000 21,715 22,000 4273 Water 3,736 5,000 4,630 5,000 4276 Emergency Coordination 3,600 3,600 3,600 3,600 4280 Telephone 5,757 19,500 19,235 21,000 4290 Safety Apparel 2,151 1,200 1,020 1,200 4291 Lawn and Tree Maintenance 2,010 2,500 2,150 2,500 4311 Employee Physicals 2,266 1,300 1,250 1,300 4313 Maintenance Contract 2,853 2,500 2,480 2,500 4316 Security 1,214 850 825 850 4317 Janitorial Service 3,506 3,500 3,505 3,500 4318 Waste Disposal Fees 2,518 7,000 6,740 7,000 4321 Legal and Auditing 815 841 827 877 4324 Information Systems Allocation 10,300 10,500 10,500 10,750 4326 Spaying/Neutering 38,779 55,000 52,000 55,000 4327 Professional Services 27,816 55,000 50,000 55,000 4361 General Fund Administration 35,163 40,547 40,547 39,551 4388 Building Management 5,439 5,888 5,888 6,273 4395 Grant Programs - Other 10,251 - - - 4423 Misc Materials and Supplies 28,542 24,000 23,521 24,000 4511 Casualty Insurance 24,732 31,408 25,126 25,126 4512 Workers Comp Insurance 24,866 24,055 24,055 24,398 4530 Interest Expense - 700 623 700 4534 Special Programs - - - 5,000 4742 Office Equipment 4,113 9,000 8,555 9,000 4743 Other Equipment 5,751 5,000 4,980 5,000
Total Animal Services 1,458,700 1,746,844 1,597,012 1,768,227
313 - Mosquito Control 4113 Salaries Regular Employees 159,674 129,434 125,770 140,688 4122 Salaries-Part Time 23,688 40,355 35,611 41,122 4131 Parochial Retirement 18,869 16,503 15,552 22,158 4132 Group Health Insurance 3,540 3,758 5,015 5,553 4133 Retired Employees Grp Insurance 5,303 6,098 6,098 7,013 4135 Medicare Insurance 3,993 4,964 4,351 5,186 4138 Unemployment Claims - 2,500 2,220 2,500 4210 Books and Subscriptions 128 350 330 350
E-34 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4221 Printed Office Forms - 250 243 250 4230 Education, Training and Travel 1,358 3,000 2,975 3,000 4241 Office Supplies 254 600 535 600 4242 Postage 11 100 50 100 4250 Equipment Repairs 12,952 13,950 13,420 13,950 4251 Gas, Oil, Grease 23,454 21,600 20,427 21,600 4265 Uniforms 765 750 625 750 4268 Chemicals and Poison 101,277 135,000 137,580 120,000 4276 Emergency Coordination 900 900 900 900 4290 Safety Apparel 469 550 540 550 4311 Employee Physicals 46 250 225 250 4321 Legal and Auditing 815 841 827 877 4324 Information Systems Allocation 10,300 10,500 10,500 10,750 4361 General Fund Administration 13,940 15,982 15,982 14,024 4395 Grant Programs - Other 1,307 - - - 4423 Misc Materials and Supplies 1,552 4,000 3,746 4,000 4511 Casualty Insurance 6,183 7,852 6,282 6,282 4512 Workers Comp Insurance 6,704 6,476 6,476 6,579 4742 Office Equipment - 250 215 250 4743 Other Equipment 1,615 4,000 3,684 4,000
Total Mosquito Control 399,096 430,813 420,179 433,282
Total Expenditures - Health Tax Fund 2,537,967 2,902,978 2,709,190 2,965,569
Excess (Deficiency) Of Revenues Over Expenditures 423,808 (59,408) 268,391 36,091
Other Financing Sources (Uses) 4688 Transfer To Capital Outlay - - - -
Total Other Financing Sources (Uses) - - - -
Net Change In Fund Balance 423,808 (59,408) 268,391 36,091
Fund Balance, Beginning Of Year 2,552,031 2,806,449 2,975,839 3,244,230
Fund Balance, End Of Year $ 2,975,839 $ 2,747,041 $ 3,244,230 $ 3,280,321
E-35 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Biomedical Fund (280) Revenues 3113 Ad Valorem Tax-Parish $ 2,288,330 2,229,910 2,370,790 2,429,260 3115 Estimated Uncollectible Taxes (55,589) (83,620) (88,900) (91,100) 3120 Prior Year Taxes 14,192 19,180 16,990 17,160 3351 State Revenue Sharing 77,956 79,000 77,750 77,500 3610 Interest Earned 152 300 125 150
Total Revenues - Biomedical Fund 2,325,041 2,244,770 2,376,755 2,432,970
Expenditures 319 - Biomedical Research Center 4321 Legal and Auditing 3,004 3,101 3,050 3,233 4361 General Fund Administration 9,399 11,027 11,027 11,502 4530 Interest Expense 7,339 5,000 6,430 7,000 4562 Reimb - Biomedical Research Ctr 2,250,000 2,275,000 2,275,000 2,500,000 4591 Retirement Contributions 67,811 66,370 70,560 72,300 4592 Sheriff's Tax Collection 300 600 475 600
Total Expenditures - Biomedical Fund 2,337,853 2,361,098 2,366,542 2,594,635
Excess (Deficiency) Of Revenues Over Expenditures (12,812) (116,328) 10,213 (161,665)
Fund Balance, Beginning Of Year 358,592 270,252 345,780 355,993
Fund Balance, End Of Year$ 345,780 153,924 355,993 194,328
E-36 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Riverboat Fund (290) Revenues 3223 Riverboat Gaming $ 1,927,533 2,000,000 2,001,560 2,000,000 3610 Interest Earned 13,951 8,000 9,008 8,000
Total Revenues - Riverboat Fund 1,941,484 2,008,000 2,010,568 2,008,000
Expenditures 131 - Administration 4321 Legal and Auditing 2,574 2,657 2,613 2,770 4322 Litigation Expense - 2,000 3,000 5,000 4344 Public Information 4,150 6,000 6,000 6,000 4361 General Fund Administration 14,567 17,168 17,168 17,865 4530 Interest Expense - 650 490 650
Total Administration 21,291 28,475 29,271 32,285
133 - Finance, Debt Service 4810 Principal Payments 410,000 420,000 420,000 - 4820 Interest Payments 27,820 14,700 14,700 -
Total Finance 437,820 434,700 434,700 -
150 - Allocation To Other Entities 4916 Shreveport Symphony 10,000 - - 30,000 4917 Robinson Rescue 52,000 - - - 4918 Southern University Foundation 5,000 5,000 5,000 5,000 4919 James Burton Foundation 10,000 - - - 4921 Shreveport Green - - - 25,000 4922 Southern University - Shreveport - 60,000 60,000 - 4923 LSU - Shreveport - 150,000 150,000 - 4925 Caddo Soil / Water Conservation 3,000 3,000 3,000 5,000 4926 Christian Services Prgm Institute 5,000 5,000 5,000 30,000 4927 Friends of the Municipal 5,000 - - - 4928 Shreveport/Bossier City YMCA 3,000 - - - 4941 Northwest LA Food Bank 10,000 15,000 15,000 50,000 4943 KIND, Inc. - 2,000 2,000 5,000 4944 Lake Life/Community Dev Corporation - 15,000 15,000 40,000 4946 Linwood Baptist Church - 4,000 4,000 - 4947 Urban Support Agency, Inc. 3,000 5,000 5,000 29,000 4948 Volunteers For Youth Justice 10,000 10,000 10,000 15,000 4949 Shreveport Regional Arts Council 15,000 15,600 15,600 25,000 4950 NW Louisiana Interfaith Pharmacy - 7,500 7,500 7,500 4954 CCAA 42,000 89,000 89,000 70,000 4956 Council For The Aged 67,000 75,000 75,000 75,000 4957 NW LA Council Of Governments 3,000 3,000 3,000 3,000 4958 Multicultural Center Of The South - 10,000 10,000 20,000 4960 Boy Scouts Of America 3,000 - - 5,000 4962 Bass Master Classic - 45,000 45,000 - 4963 Providence House - 5,000 5,000 20,000 4964 Temple Enrichment Center, Inc. - 10,000 10,000 10,000 4965 Theatre Of The Performing Arts - 10,000 10,000 10,000 4966 Rutherford House - 40,000 40,000 45,000 4967 Shreveport Regional Sports Authority - 10,000 10,000 -
E-37 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
4968 Steeple Community & Economic Dev Corp - 27,000 27,000 29,000 4969 Red River Watershed Mgt Institute (LSUS) - 2,000 2,000 - 4970 Greenwood Community Center - 5,000 5,000 5,000 4971 Women of Vistion Inc. - 5,000 5,000 15,000 4973 Barksdale Forward - - - 15,000 4974 Coalition For Social Justice - - - 10,000 4975 Family Resources For Education - - - 25,000 4976 Helping Hands Community Services - - - 1,500 4977 Highland Area Partnership - - - 5,000 4978 Learning Haven - - - 25,000 4979 Macedonia House - - - 10,000 4980 Martin Luther King Health Center - - - 10,000 4981 Martin Luther King Community Dev Corp - - - 10,000 4983 Renzi Education And Arts Center - - - 25,000 4984 Sankofa Vision, Inc. - - - 10,000 4985 Shreveport Opera - - - 5,000 4986 Supportive Integrated Services - - - 20,000 4987 YWCA Of Northwest Louisiana - - - 15,000 4988 Bernstein Development - - - 15,000
Total Allocation To Other Entities 246,000 633,100 633,100 775,000
Total Expenditures - Riverboat Fund 705,111 1,096,275 1,097,071 807,285
Excess (Deficiency) Of Revenues Over Expenditures 1,236,373 911,725 913,497 1,200,715
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay 137,438 - - - 4680 Transfer To Reserve Trust Fund (800,000) (200,000) (200,000) (500,000) 4688 Transfer To Capital Outlay Fund (350,000) (458,700) (458,700) (500,000) 4697 Transfer To Economic Development - - - (75,000)
Total Other Financing Sources (Uses) (1,012,562) (658,700) (658,700) (1,075,000)
Net Change In Fund Balance 223,811 253,025 254,797 125,715
Fund Balance, Beginning Of Year 216,251 359,368 440,062 694,859
Fund Balance, End Of Year $ 440,062 612,393 694,859 820,574
E-38 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Criminal Justice Fund (295) Revenues 3113 Ad Valorem Tax-Parish $ 3,441,619 3,443,600 3,661,150 4,468,450 3115 Estimated Uncollectible Taxes (105,213) (129,140) (137,290) (167,570) 3120 Prior Year Taxes 1,007 2,630 5,560 5,620 3351 State Revenue Sharing 117,144 74,000 117,500 117,000
Total Revenues - Criminal Justice Fund 3,454,557 3,391,090 3,646,920 4,423,500
Expenditures 120 - Criminal Justice 20 - Criminal Administration 4321 Legal and Auditing 1,722 1,778 1,749 1,854 4361 General Fund Administration 5,168 6,141 6,141 6,364 4530 Interest Expense 12,051 6,500 9,527 11,000 4591 Retirement Contributions 103,121 82,490 88,960 122,990 4592 Sheriff's Tax Collection 280 800 574 700 4596 Sheriff Substations 119,126 120,000 127,226 130,000
Total Expenditures - Criminal Justice Fund 241,468 217,709 234,177 272,908
Excess (Deficiency) Of Revenues Over Expenditures 3,213,089 3,173,381 3,412,743 4,150,592
Other Financing Sources (Uses) 4681 Transfer To Juvenile Just Fund (1,500,000) (1,800,000) (1,800,000) (2,325,000) 4682 Transfer To Detention Facilities Fund (300,000) (610,000) (610,000) (700,000) 4685 Transfer To General Fund (1,300,000) (900,000) (900,000) (1,125,000)
Total Other Financing Sources (Uses) (3,100,000) (3,310,000) (3,310,000) (4,150,000)
Net Change In Fund Balance 113,089 (136,619) 102,743 592
Fund Balance, Beginning Of Year 421,193 379,084 534,282 637,025
Fund Balance, End Of Year$ 534,282 242,465 637,025 637,617
E-39 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Oil and Gas Fund (297) Revenues 3610 Interest Earned $ 499,318 300,000 553,166 600,000 3691 Oil Royalty/Mineral Leases 18,181,891 200,000 11,706,929 1,200,000
Total Revenues - Oil and Gas Fund 18,681,209 500,000 12,260,095 1,800,000
Expenditures 120 - Criminal Justice 20 - Criminal Administration 4321 Legal and Auditing - 25,000 28,970 30,000 4361 General Fund Administration - 6,735 6,735 7,035
Total Expenditures - Oil and Gas Fund - 31,735 35,705 37,035
Excess (Deficiency) Of Revenues Over Expenditures 18,681,209 468,265 12,224,390 1,762,965
Other Financing Sources (Uses) 3837 Transfer From General Fund 716,455 - - - 4680 Transfer To Reserve Trust Fund - - - (17,500,000)
Total Other Financing Sources (Uses) 716,455 - - (17,500,000)
Net Change In Fund Balance 19,397,664 468,265 12,224,390 (15,737,035)
Fund Balance, Beginning Of Year - 18,855,966 19,397,664 31,622,054
Fund Balance, End Of Year$ 19,397,664 19,324,231 31,622,054 15,885,019
E-40 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Economic Development Fund (750) Revenues 3359 Video Poker $ 192,575 150,000 164,916 165,000 3422 State Economic Development Grant 150,000 - - - 3610 Interest Earned 9,417 5,000 3,408 3,500 3625 Parking Rental 1,800 1,800 1,800 1,800 3642 Timber Sales 28,868 - - - 3695 Miscellaneous Revenue - 150 - -
Total Revenues - Economic Development Fund 382,660 156,950 170,124 170,300
Expenditures 131 - Administration 4321 Legal and Auditing 1,289 1,331 1,309 1,388 4361 General Fund Administration 7,283 8,584 8,584 8,933
Total Administration 8,572 9,915 9,893 10,321
150 - Allocation To Other Entities 4555 Economic Dev Award Program 150,000 - - - 4920 Multicultural Tourism Commission 7,000 15,000 15,000 20,000 4929 Independence Bowl 10,000 35,000 35,000 50,000 4930 NW Louisiana Economic Dev Foundation 35,000 35,000 35,000 45,000 4931 Coord and Development Corporation 47,000 47,000 47,000 47,000 4935 I-49 North Coalition 5,000 - - - 4937 I-69 Mid-Continent Coalition 4,000 4,000 4,000 4,000 4939 Sci-Port Admissions 60,000 40,000 40,000 60,000 4959 Red River Film Society 10,000 20,000 20,000 25,000 4961 Inner City Entrepreneur (ICE) 5,000 15,000 15,000 20,000 4967 Shreveport Regional Sports Authority - - - 25,000 4972 State Fair Of Louisiana - 10,000 10,000 10,000 4982 Chamber Of Commerce - - - 30,000 4989 Southern Hills Business Association - - - 20,000
Total Allocation To Other Entities 333,000 221,000 221,000 356,000
Total Expenditures - Economent Development Fund 341,572 230,915 230,893 366,321
Excess (Deficiency) Of Revenues Over Expenditures 41,088 (73,965) (60,769) (196,021)
Other Financing Sources (Uses) 3848 Transfer From Riverboat - - - 75,000
Total Other Financing Sources (Uses) - - - 75,000
Net Change In Fund Balance 41,088 (73,965) (60,769) (121,021)
Fund Balance, Beginning Of Year 231,446 220,852 272,534 211,765
Fund Balance, End Of Year $ 272,534 146,887 211,765 90,744
E-41 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Law Officers Witness Fund (770) Revenues 3512 Criminal Case Charges $ 28,324 30,000 34,923 33,000 3521 Bond Forfeitures 136 300 225 300 3610 Interest Earned 8,184 6,500 3,919 3,000
Total Revenues - Law Officers Witness Fund 36,644 36,800 39,067 36,300
Expenditures 120 - Criminal Justice 21 - District Court 4321 Legal and Auditing 667 688 677 718 4343 Payments to Law Officers 44,189 45,000 48,534 50,000 4361 General Fund Administration 11,515 13,469 13,469 14,071
Total Expenditures - Law Officers Witness Fund 56,371 59,157 62,680 64,789
Excess (Deficiency) Of Revenues Over Expenditures (19,727) (22,357) (23,613) (28,489)
Fund Balance, Beginning Of Year 185,693 167,113 165,966 142,353
Fund Balance, End Of Year$ 165,966 144,756 142,353 113,864
E-42 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Reserve Trust Fund (799) Revenues 3610 Interest Earned $ 452,249 250,000 241,374 200,000
Total Revenues - Reserve Trust Fund 452,249 250,000 241,374 200,000
Expenditures 133 - Finance 4321 Legal and Auditing 1,215 1,255 1,234 1,308 4361 General Fund Administration 7,283 8,584 8,584 8,933
Total Expenditures - Reserve Trust Fund 8,498 9,839 9,818 10,241
Excess (Deficiency) Of Revenues Over Expenditures 443,751 240,161 231,556 189,759
Other Financing Sources (Uses) 3848 Transfer From Riverboat Fund 800,000 200,000 200,000 500,000 3849 Transfer From Oil and Gas Fund - - - 17,500,000 3837 Transfer From General Fund - - - 1,000,000
Total Other Financing Sources (Uses) 800,000 200,000 200,000 19,000,000
Net Change In Fund Balance 1,243,751 440,161 431,556 19,189,759
Fund Balance, Beginning Of Year 9,051,807 10,104,681 10,295,558 10,727,114
Fund Balance, End Of Year$ 10,295,558 10,544,842 10,727,114 29,916,873
E-43 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Shreve Memorial Library Fund Revenues Ad Valorem Taxes $ 12,224,667 11,781,430 12,525,710 12,834,620 Estimated Uncollectible Taxes (446,120) (441,800) (469,710) (481,300) Prior Year Taxes 80,608 69,980 65,290 65,940 State Revenue Sharing 411,771 392,125 392,100 392,100 State Aid to Public Libraries 126,734 127,092 10,500 10,500 Copy Machine Receipts 151,177 148,000 141,200 142,000 Overdue Book Fines 132,578 145,000 142,000 139,000 Other Receipts 56,860 50,000 50,000 50,000 Interest Earned 197,339 185,000 110,000 125,000
Total Revenues - Shreve Memorial Library Fund 12,935,614 12,456,827 12,967,090 13,277,860
Expenditures Shreve Memorial Library Salaries-Regular Employees 4,997,327 5,999,808 5,895,000 6,317,755 Retirement 422,096 539,983 530,550 568,598 Group Insurance 363,001 547,123 489,000 528,120 FICA & Medicare Insurance 155,320 185,994 188,640 211,645 Unemployment Claims 7,319 3,500 3,500 3,500 Retirement Deducted from Taxes 377,169 348,950 372,790 381,980 Education, Training, and Travel 52,785 66,500 66,000 73,000 Employee Assistance Program 355 2,200 2,100 2,100 Inservice Training - 9,000 9,000 10,300 Books & Library Materials 790,799 873,321 873,000 1,007,000 Periodicals & Subscriptions 125,617 147,617 147,600 147,000 Audio Visuals 186,659 162,698 162,500 192,000 Telephone/Data Lines 129,422 165,000 165,000 168,000 Electricity 391,345 485,000 484,000 490,000 Gas 20,089 82,000 82,000 82,000 Water 31,401 33,000 33,000 36,000 Postage 53,439 67,000 67,000 66,000 Office Supplies 78,648 104,000 104,000 104,000 Cataloging Supplies 54,721 56,000 56,000 62,000 Gas, Oil & Grease 21,619 29,000 33,500 33,500 Automation/Circulation Supplies 40,462 65,000 65,000 65,000 Custodial Supplies 24,655 25,500 29,500 32,250 Vehicle Insurance 12,043 13,200 13,200 13,200 General Insurance 175,552 189,000 189,000 195,000 Membership and Dues 4,478 3,200 5,150 5,470 Green Gold System 2,100 2,100 2,100 2,100 Auto and Van Repairs 15,734 12,250 15,400 15,500 Bookmobile Repairs 661 9,200 9,200 9,200 Building Maintenance 546,936 770,000 765,000 825,000 Book Binding 5,333 4,700 5,300 5,800 Copy Machine Expenses 104,128 96,000 96,000 105,000 Service Contracts 5,000 3,700 5,020 5,100 Miscellaneous Contract Services 7,291 50,677 50,600 12,500 Automation Service Contract 43,585 72,000 72,000 72,000 Mileage 2,501 2,400 3,350 3,700 Legal and Auditing 5,310 9,750 9,150 9,750 Planning, Publicity, and Promo 25,104 36,200 35,900 110,000 Professional Services - 92,400 8,000 84,400
E-44 SPECIAL REVENUE FUNDS Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Security 342,593 420,000 420,000 435,000 Architect, Interior Deisn and Engineering - 49,000 - 49,000 General & Library Equipment 113,763 131,983 131,983 95,000 Automation Equipment 195,648 255,000 255,000 1,240,000 Vehicle Purchases 17,816 83,544 78,869 162,000 Interest On Loans - 35,000 - - Debt Service Principal Payments 950,000 990,000 990,000 1,040,000 Debt Service Interest Payments 165,292 133,270 133,270 98,995
Total Expenditures - Shreve Memorial Library Fund 11,065,116 13,462,768 13,152,172 15,175,463
Excess (Deficiency) Of Revenues Over Expenditures 1,870,498 (1,005,941) (185,082) (1,897,603)
Other Financing Sources (Uses) Transfer From Library Maintenance Fund - - - -
Total Other Financing Sources (Uses) - - - -
Net Change In Fund Balance 1,870,498 (1,005,941) (185,082) (1,897,603)
Fund Balance, Beginning Of Year 12,598,115 11,832,325 14,468,613 14,283,531
Fund Balance, End Of Year$ 14,468,613 10,826,384 14,283,531 12,385,928
E-45 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, 2009
Principal 2009 Principal Outstanding Principal Interest Outstanding Bond Issue 12/31/08 Additions Payments Payments 12/31/09
Refunding, February 1, 1998 $ 1,190,000 - 375,000 45,753 815,000
Refunding, November 2004 1,640,000 - 1,640,000 22,878 -
GOB, August 2007 10,000,000 - - 464,844 10,000,000
GOB, September 2008 10,000,000 - - 417,146 10,000,000
GOB, September 2009 - 10,000,000 - - 10,000,000
$ 22,830,000 10,000,000 2,015,000 950,621 30,815,000
The annual requirements to amortize the above issues, including interest payments of $14,610,243 are as follows:
1998 2007 2008 2009 Years ending December 31: Refunding Bond Issue Bond Issue Bond Issue Total
2010 $ 423,516 806,094 455,069 330,011 2,014,690 2011 429,765 808,094 794,569 360,013 2,392,441 2012 - 804,219 795,744 700,700 2,300,663 2013 . 809,856 793,756 711,825 2,315,437 2014 - 809,906 800,869 726,900 2,337,675 2015 - 2019 - 4,082,922 4,029,097 3,731,244 11,843,263 2019 - 2023 - 4,161,547 4,119,394 3,936,969 12,217,910 2024 - 2029 - 2,523,228 3,344,500 4,135,436 10,003,164
$ 853,281 14,805,866 15,132,998 14,633,098 45,425,243
E-46 PARISH OF CADDO
Bonded Debt Per Capita December 31, 2000 through December 31, 2009
Bonded Debt Outstanding Year Population Principal Per Capita
2000 252,161 $ 15,755,000 $62
2001 252,574 $ 14,430,000 $57
2002 252,770 $ 13,035,000 $52
2003 254,216 $ 11,570,000 $46
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
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 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
E-47 PARISH OF CADDO
Computation of Legal Debt Margin (1)
Estimated as of December 31, 2009
Total Assessed Value for Parish $1,399,521,149
Refunding Bonds
Debt limit - 10% of assessed value for any one purpose $139,952,115
Deduct - amount of debt applicable to debt limit 30,815,000
Legal debt margin $109,137,115
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 $459,017,402 of additional bonded debt could be issued pursuant to the 35% limitation.
E-48
DEBT SERVICE FUND (310)
Budget By Category
2008 2009 2010 Description Actual Budget Estimate Adopted
Revenues Tax Revenue $ 2,587,940 2,501,240 2,656,030 2,721,100 Interest Earned - 180,000 15,125 5,000
Total Revenues - Debt Service Fund 2,587,940 2,681,240 2,671,155 2,726,100
Expenditures Debt Administration Salaries & Benefits 78,244 76,400 81,220 83,230 Contract Services 8,245 9,212 9,060 9,604 Internal Charges 32,671 40,339 40,339 29,484 Statutory Charges 325 700 585 700 Other Expenses 879 2,500 6,434 7,500
Total Debt Administration 120,365 129,151 137,638 130,518
Debt Service Principal Payments 1,935,000 2,015,000 2,015,000 395,000 Interest Payments 594,276 966,503 950,621 1,278,440 Paying Agent Fees 2,015 4,550 3,050 3,850 Bond Issue Cost 41,181 70,000 68,975 -
Total Debt Service 2,572,472 3,056,053 3,037,646 1,677,290
Total Expenditures - Debt Service Fund 2,692,837 3,185,204 3,175,284 1,807,808
Other Financing Sources (Uses): Proceeds - General Oblig Bonds 10,000,000 10,000,000 10,000,000 - Transfer To Capital Improvement Fund (19,786,071) (10,000,000) (10,000,000) -
Total Other Financing Sources (Uses) (9,786,071) - - -
Net Change In Fund Balance (9,890,968) (503,964) ( 504,129) 918,292
Fund Balance, Beginning Of Year 11,825,362 1,934,394 1,934,394 1,430,265
Fund Balance, End Of Year $ 1,934,394 1,430,430 1,430,265 2,348,557
E-49 DEBT SERVICE FUND (310)
Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted
Revenues 3113 Ad Valorem Tax-Parish 2,630,332 2,566,900 2,729,070 2,796,370 3115 Estimated Uncollectible Taxes (66,498) (96,260) (102,340) (104,860) 3120 Prior Year Taxes 24,106 30,600 29,300 29,590 3610 Interest Earned - 180,000 15,125 5,000
Total Revenues - Debt Service Fund 2,587,940 2,681,240 2,671,155 2,726,100
Expenditures 133 - Finance 90 - Debt Administration 4321 Legal and Auditing 8,245 9,212 9,060 9,604 4361 General Fund Administration 32,671 40,339 40,339 29,484 4530 Interest Expense 879 2,500 6,434 7,500 4591 Retirement Contributions 78,244 76,400 81,220 83,230 4592 Sheriff's Tax Collection 325 700 585 700
Total Debt Administration 120,365 129,151 137,638 130,518
91 - 2009 General Obligation Bonds 4810 Principal Payments - - - - 4820 Interest Payments - - - 330,011 4830 Paying Agent Fees - - - 1,100 4831 Bond Issue Costs - 70,000 68,975 -
Total 2009 General Obligation Bonds - 70,000 68,975 331,111
96 - 1998 GOB Refunding 4810 Principal Payments 355,000 375,000 375,000 395,000 4820 Interest Payments 61,635 61,635 45,753 28,516 4830 Paying Agent Fees 1,175 1,175 1,175 1,175
Total 1998 GOB Refunding 417,810 437,810 421,928 424,691
97 - 2004 GOB Refunding 4810 Principal Payments 1,580,000 1,640,000 1,640,000 - 4820 Interest Payments 67,797 22,878 22,878 - 4830 Paying Agent Fees 300 300 300 -
Total 2004 GOB Refunding 1,648,097 1,663,178 1,663,178 -
98 - 2007 General Obligation Bonds 4810 Principal Payments - - - - 4820 Interest Payments 464,844 464,844 464,844 464,844 4830 Paying Agent Fees 540 2,000 500 500
Total 2007 General Obligation Bonds 465,383 466,844 465,344 465,344
99 - 2008 General Obligation Bonds 4810 Principal Payments - - - - 4820 Interest Payments - 417,146 417,146 455,069
E-50 DEBT SERVICE FUND (310)
Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted
4830 Paying Agent Fees - 1,075 1,075 1,075 4831 Bond Issue Costs 41,181 - - -
Total 2008 General Obligation Bonds 41,181 418,221 418,221 456,144
Total Expenditures - Debt Service Fund 2,692,837 3,185,204 3,175,284 1,807,808
Excess (Deficiency) Of Revenues Over Expenditures (104,897) (503,964) (504,129) 918,292
Other Financing Sources (Uses): 3835 Proceeds - General Oblig Bonds 10,000,000 10,000,000 10,000,000 - 4677 Transfer To Capital Improvement Fund (19,786,071) (10,000,000) (10,000,000) -
Total Other Financing Sources (Uses) (9,786,071) - - -
Net Change In Fund Balance (9,890,968) (503,964) (504,129) 918,292
Fund Balance, Beginning Of Year 11,825,362 1,934,394 1,934,394 1,430,265
Fund Balance, End Of Year $ 1,934,394 1,430,430 1,430,265 2,348,557
E-51
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 PROJECT FUNDS
Summary of Revenues, Expenditures, and Changes in Fund Balance
Criminal Capital Justice Improvement Facility Fund Total
Revenues Rents & Interest Earned $ 45,000 300,000 345,000
Total Revenues 45,000 300,000 345,000
Expenditures By Function General Government - 29,268 29,268
Total Expenditures - 29,268 29,268
Excess (Deficiency) Of Revenues Over Expenditures 45,000 270,732 315,732
Other Financing Sources (Uses) Transfers In - - - Transfer Out (102,000) (8,436,000) (8,538,000)
Total Other Financing Sources (Uses) (102,000) ( 8,436,000) (8,538,000)
Net Change In Fund Balance (57,000) ( 8,165,268) (8,222,268)
Fund Balance, Beginning Of Year 2,145,601 23,028,408 25,174,009
Fund Balance, End Of Year$ 2,088,601 14,863,140 16,951,741
E-52
CAPITAL PROJECT FUNDS
Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted Criminal Justice Facilities Fund (430) Revenues 3610 Interest Earned $ 106,864 65,000 51,680 45,000
Total Revenues - Criminal Justice Facilities Fund 106,864 65,000 51,680 45,000
Expenditures Facilities & Maintenance - - - -
Total Expenditures - Criminal Justice Facilities Fund - - - -
Excess (Deficiency) Of Revenues Over Expenditures 106,864 65,000 51,680 45,000
Other Financing Sources (Uses) 3852 Transfer From Capital Outlay 20,281 - - - 4688 Transfer To Capital Outlay (250,000) (189,500) (189,500) (102,000)
Total Other Financing Sources (Uses) (229,719) (189,500) (189,500) (102,000)
Net Change In Fund Balance (122,855) (124,500) (137,820) (57,000)
Fund Balance, Beginning Of Year 2,406,276 2,290,510 2,283,421 2,145,601
Fund Balance, End Of Year$ 2,283,421 2,166,010 2,145,601 2,088,601
E-53 CAPITAL PROJECT FUNDS
Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimate Adopted Capital Improvement Fund (440) Revenues 3610 Interest Earned $ 614,038 - 315,110 300,000
Total Revenues - Criminal Justice Facilities Fund 614,038 - 315,110 300,000
Expenditures General Government 4321 Legal and Auditing - - - 1,682 4361 General Fund Administration - - - 27,586
Total Expenditures - Capital Improvement Fund - - - 29,268
Excess (Deficiency) Of Revenues Over Expenditures 614,038 - 315,110 270,732
Other Financing Sources (Uses) 3853 Transfer From Debt Service 19,786,071 10,000,000 10,000,000 - 4688 Transfer To Capital Outlay (1,952,589) (5,734,222) (5,734,222) (8,436,000)
Total Other Financing Sources (Uses) 17,833,482 4,265,778 4,265,778 (8,436,000)
Net Change In Fund Balance 18,447,520 4,265,778 4,580,888 (8,165,268)
Fund Balance, Beginning Of Year - 18,447,520 18,447,520 23,028,408
Fund Balance, End Of Year$ 18,447,520 22,713,298 23,028,408 14,863,140
E-54 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.
INTERNAL SERVICE FUNDS
Summary of Revenues, Expenses, and Changes in Net Assets
Group General Fleet Insurance Insurance Service Total
Operating Revenues Contributions $ 4,367,976 - - 4,367,976 Charges For Services - 1,127,879 1,627,000 2,754,879 Other Revenues - - 75,900 75,900
Total Revenues 4,367,976 1,127,879 1,702,900 7,198,755
Operating Expenses General Government Claims 3,546,000 356,000 - 3,902,000 Cost of Sales and Services - - 1,577,097 1,577,097 Insurance Premiums 773,000 650,000 - 1,423,000 General and Administrative 83,976 144,931 64,004 292,911 Depreciation - - 10,000 10,000 Other - - 50,000 50,000
Total General Government 4,402,976 1,150,931 1,701,101 7,255,008
Operating Income (Loss) (35,000) (23,052) 1,799 (56,253)
Non- Operating Revenues (Expenses) Interest Earned 35,000 35,000 100 70,100 Interest Expense - - (1,899) (1,899)
Total Non-Operating Revenues (Expenses) 35,000 35,000 (1,799) 68,201
Change In Net Assets - 11,948 - 11,948
Net Assets, Beginning Of Year 2,205,329 1,842,477 288,062 4,335,868
Net Assets, End Of Year$ 2,205,329 1,854,425 288,062 4,347,816
E-55 INTERNAL SERVICE FUNDS - REVENUES BY SOURCE
Fleet Service Other, 1% Charges, 23% Employer Contributions, 46%
Workers Comp Income, 5%
Casualty Program Employee Income, 11% Contributions, 14%
EXPENDITURES BY CATEGORY General and Administrative Other 4% 1% Depreciation Insurance Premiums 0.1% 20%
Claims Cost of Sales and 53% Services 22%
GROUP INSURANCE CLAIMS HISTORY
$4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2002 2003 2004 2005 2006 2007 2008 2009 2010
The Parish is self-insured for the first $125,000 of claims for each covered person. Claims rose significantly in 2007 as a result of an increase in large claims. Claims decreased in 2008 but have continued to rise steadily, as a result, the Parish has elected to increase health premiums by 10% in 2010.
E-56 INTERNAL SERVICE FUNDS
Budget By Category
2008 2009 2010 Actual Budget Estimate Adopted
Operating Revenues Contributions $ 3,776,097 4,312,410 3,731,454 4,367,976 Charges For Services 2,836,443 2,930,379 2,646,146 2,754,879 Other Revenues 34,087 71,500 123,122 75,900
Total Operating Revenues 6,646,628 7,314,289 6,500,722 7,198,755
Operating Expenses Salaries & Benefits 444,668 486,831 425,503 481,347 Claims 2,639,050 4,678,767 3,339,050 3,902,000 Insurance Premiums 1,197,086 1,276,908 1,261,039 1,423,000 Materials & Supplies 839,988 927,950 717,579 757,650 Education, Training & Travel 1,839 3,000 2,000 2,300 Utilities 35,563 34,150 24,685 33,900 Repairs & Maintenance 396,412 282,750 292,250 293,000 Contract Services 66,028 61,375 56,185 60,969 Internal Charges 211,879 231,667 231,667 240,842 Other Expenses 22,391 60,000 107,227 60,000
Total Operating Expenses 5,854,904 8,043,398 6,457,185 7,255,008
Operating Income (Loss) 791,723 (729,109) 43,537 (56,253)
Non-Operating Revenues (Expenses) Interest Earned 139,895 85,100 84,333 70,100 Other Non-Operating Revenue 600,000 - - - Interest Expense (964) (1,899) (1,785) (1,899)
Total Non-Operating Revenue (Expense) 738,931 83,201 82,548 68,201
Change In Net Assets 1,530,654 (645,908) 126,085 11,948
Net Assets, Beginning Of Year 2,679,129 2,500,894 4,209,783 4,335,868
Net Assets, End Of Year $ 4,209,783 1,854,986 4,335,868 4,347,816
E-57 INTERNAL SERVICE FUNDS
Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Group Insurance Fund (760) Operating Revenues
3695 Miscellaneous Revenue $ 1,077 - - - 3710 Employer Health Insur Contrib 2,594,752 3,090,504 2,424,749 2,923,942 3711 Employee Health Insur Contrib 727,546 711,677 798,040 874,565 3712 Retired Employee Contributions 118,143 107,000 105,431 115,974 3713 Eployer Contrib-Retired Employee 335,657 403,229 403,234 453,495
Total Operating Revenues - Group Insurance Fund 3,777,175 4,312,410 3,731,454 4,367,976
Operating Expenses 951 - Employee Group Insurance Program 4321 Legal and Auditing 6,525 6,736 6,625 7,023 4327 Professional Services 35,400 22,500 22,900 22,500 4361 General Fund Administration 47,704 52,308 52,308 54,453 4519 Life Insurance Premiums 110,961 115,000 111,953 115,000 4520 Accidental Death Ins Prem 6,617 8,000 7,118 8,000 4521 Insurance Premiums 436,016 482,908 546,527 650,000 4523 Claims & Judgements 2,463,544 4,322,767 3,029,833 3,546,000
Total Operating Expenses - Group Insurance Fund 3,106,767 5,010,219 3,777,264 4,402,976
Operating Income (Loss) 670,408 (697,809) (45,810) (35,000)
Non-Operating Revenues 3610 Interest Earned 68,274 45,000 45,810 35,000 3837 Transfer From General Fund 600,000 - - -
Total Non-Operating Revenues 668,274 45,000 45,810 35,000
Change In Net Assets 1,338,682 (652,809) - -
Net Assets, Beginning Of Year 866,647 657,353 2,205,329 2,205,329
Net Assets, End Of Year$ 2,205,329 4,544 2,205,329 2,205,329
E-58 INTERNAL SERVICE FUNDS
Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
General Insurance Fund (762) Operating Revenues 3721 Casualty Insurance Charges $ 717,914 785,211 785,211 785,211 3722 Workers Comp Insur Charges 354,104 342,668 342,668 342,668
Total Operating Revenues - General Insurance Fund 1,072,018 1,127,879 1,127,879 1,127,879
Operating Expenses 952 - Casualty Program 4321 Legal and Auditing 2,367 2,444 2,404 2,548 4349 Employee Assistance Program 1,810 5,500 2,795 5,500 4361 General Fund Administration 25,175 28,927 28,927 29,946 4390 General Ins-Legal Service 29,745 30,340 30,340 31,860 4521 Insurance Premiums 599,131 625,000 550,384 600,000 4523 Claims & Judgements 59,627 110,000 98,264 110,000 4525 Risk Management Program - 3,000 1,500 2,000
Total Casualty Program 717,854 805,211 714,614 781,854
953 - Worker's Compensation Program 4321 Legal and Auditing 2,367 2,444 2,404 2,548 4361 General Fund Administration 35,988 40,024 40,024 41,739 4390 General Ins-Legal Service 11,565 11,800 11,800 12,390 4521 Insurance Premiums 44,361 46,000 45,057 50,000 4522 Plan Administration 16,260 15,000 14,360 15,000 4523 Claims & Judgements 115,880 246,000 210,953 246,000 4525 Risk Management Program - 1,400 1,050 1,400
Total Worker's Compensation Program 226,421 362,668 325,648 369,077
Total Operating Expenses - General Insurance Fund 944,275 1,167,879 1,040,262 1,150,931
Operating Income (Loss) 127,743 (40,000) 87,617 (23,052)
Non-Operating Revenues 3610 Interest Earned 71,621 40,000 38,468 35,000
Change In Net Assets 199,363 - 126,085 11,948
Net Assets, Beginning Of Year 1,517,029 1,548,088 1,716,392 1,842,477
Net Assets, End Of Year $ 1,716,392 1,548,088 1,842,477 1,854,425
E-59 INTERNAL SERVICE FUNDS
Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Fleet Services Fund (765) Operating Revenues 3114 Gas & Oil Sales $ 877,464 932,500 680,795 750,000 3116 Emergency Coordination Fees 50,000 50,000 50,000 50,000 3117 Sign Billings 133,681 150,000 152,870 157,000 3119 Equipment Repair Billings 641,881 600,000 569,192 600,000 3221 User Surcharge 61,399 70,000 65,410 70,000 3623 Building Rental 18,000 19,500 19,500 19,500 3695 Miscellaneous Revenue 10 2,000 5,078 6,400 3723 Federal Grants 15,000 50,000 98,544 50,000
Total Operating Revenues - Fleet Services Fund 1,797,435 1,874,000 1,641,389 1,702,900
Operating Expenses 431 - Fleet Services 4113 Salaries Regular Employees 313,216 332,871 300,677 334,329 4131 Parochial Retirement 39,865 42,441 38,169 52,657 4132 Group Health Insurance 74,701 91,150 71,124 79,437 4133 Retired Employees Grp Insurance 7,619 8,762 8,762 10,076 4135 Medicare Insurance 3,687 4,827 3,981 4,848 4137 Supplemental Benefits 5,580 6,780 2,790 - 4230 Travel and Training 1,839 3,000 2,000 2,300 4241 Office Supplies 488 550 400 550 4243 Copy Supplies 828 1,200 1,000 1,000 4250 Equipment Repairs 384,501 270,000 278,750 280,000 4251 Gas, Oil, Grease 817,604 900,000 690,125 730,000 4260 Building Repairs & Maintenance 11,911 12,750 13,500 13,000 4265 Uniforms 449 500 500 500 4271 Natural Gas 12,909 15,000 3,500 12,500 4272 Electricity 18,566 15,750 17,880 18,000 4273 Water 1,477 1,200 1,155 1,200 4280 Telephone 2,609 2,200 2,150 2,200 4290 Safety Apparel 240 200 254 250 4311 Employee Physicals 184 200 90 200 4313 Maintenance Contract - 500 500 550 4321 Legal and Auditing 1,115 1,151 1,132 1,200 4324 Information Systems Allocation 6,180 6,300 6,300 6,450 4325 Computer System - 500 425 500 4361 General Fund Administration 36,969 42,920 42,920 44,733 4388 Building Management 1,188 1,348 1,348 1,434 4395 Grant Programs - Other 15,000 50,000 98,544 50,000 4421 Sign Materials 20,274 25,000 25,000 25,000 4422 Small Tools 106 500 300 350 4511 Casualty Insurance 8,420 9,030 9,030 9,030 4512 Workers Comp Insurance 8,945 8,670 8,670 8,807 4700 Depreciation 7,391 10,000 8,683 10,000
Total Operating Expenses - Fleet Services Fund 1,803,862 1,865,300 1,639,659 1,701,101
Operating Income (Loss) (6,427) 8,700 1,730 1,799
E-60 INTERNAL SERVICE FUNDS
Detail Budget Worksheet
2008 2009 2010 Account No. Description Actual Budget Estimated Adopted
Non- Operating Revenues (Expenses) 3610 Interest Earned - 100 55 100 4530 Interest Expense (964) (1,899) (1,785) (1,899)
Total Non-Operating Revenues (Expense) (964) (1,799) (1,730) (1,799)
Change In Net Assets (7,391) 6,901 - -
Net Assets, Beginning Of Year 295,453 295,453 288,062 288,062
Net Assets, End Of Year $ 288,062 302,354 288,062 288,062
E-61
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 Office
ADA: Americans With Disabilities Act
AHA: American Humane Association
ASPCA: American Society for the Prevention of Cruelty to Animals
CAET: Certified Animal Euthanasia Technician
CCC: Caddo Correctional Center
CERT: Consortium for Education, Research, and Technology
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
FIRST: For Inspiration and Recognition of Science and Technology
FMLA: Family Medical Leave Act
FNP: Food and Nutrition Program
GAAP: Generally Accepted Accounting Principles.
GEE: Graduation Exit Examination
GFOA: Government Finance Officers Association
F-8 ACRONYMS
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
LSUHSC: Louisiana State University Health Science Center
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
F-8 ACRONYMS
OBRA: Omnibus Budget Reconciliation Act
OPAO: Organization of Parish Administrative Officials
PERS: Parochial Employee Retirement System
PET: Positron Emission Tomography
RFP: Request for Proposal
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
UCC: Uniform Construction Code
UOCAVA: Uniformed and Overseas Citizens Absentee Voting Act
USERRA: Uniformed Services Employment and Reemployment Rights Act of 1994
VYJ: Volunteers for Youth Justice
YEP: Youth Enrichment Program
F-8