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.