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JEFFERSON PARISH, LOUISIANA2017 ANNUAL BUDGETJEFFERSON PARISH OFFICIALSJefferson Parish PresidentMichael S. YenniMEMBERS, JEFFERSON PARISH COUNCILChristopher L. RobertsCouncil-at-Large, Division ACouncil ChairpersonCynthia Lee-ShengCouncil-at-Large, Division BRicky J. TempletCouncilman, 1st DistrictPaul D. JohnstonCouncilman, 2nd DistrictMark D. Spears, Jr.Councilman, 3rd DistrictE. “Ben” Zahn, IIICouncilman, 4th DistrictJennifer Van VranckenCouncilwoman, 5th District
The Government Finance Officers Association of the United States and Canada(GFOA) presented a Distinguishing Budget Presentation Award to Jefferson Parish,Louisiana for the annual budget beginning January 1, 2016. In order to receive thisaward, a governmental unit must publish a budget document that meets programcriteria as a policy document, as an operations guide, as a financial plan, and as acommunications device.This award is valid for a period of one year only. We believe our current budgetcontinues to conform to program requirements, and we are submitting it to GFOA todetermine its eligibility for another award.i
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Table of Contents by FunctionDescriptionBudget AwardTable of ContentsTransmittal LetterPageiiii1Parish ProfileParish ProfileParish WebsiteParish President & CouncilOrganizational ChartSchedule of Departments by Fund by Function59101112Executive SummaryExecutive SummaryFinancial PoliciesMajor Revenue Sources/AssumptionsThe Budget ProcessThe Capital Budget ProcessAppropriation OrdinancePersonnel Position Control Summary13293335394041Budget SummariesAnnual Budget All FundsConsolidated Fund Balance Summary By Function3-Year Financial SummariesDepartment Funding SourcesSchedule of Budget TransfersGraphical Summaries454748505152General FundSummaryLegislative FunctionsCouncilLegislative DelegationGovernment and Ethic ComplianceJudicial FunctionsAdjudicated PropertyDistrict AttorneyLawDistrict Courts1st Parish Court2nd Parish CourtJuvenile CourtJustice of the PeaceConstablesMiscellaneous JudicialPre Trial Release of PrisonersExecutive FunctionParish PresidentElectionsElectionsRegistrar of VotersFinancial AdministrationFinance DirectorAccounting & PayrollBudget DirectorInternal AuditPurchasingGeneral ServicesPersonnelHuman Resource ManagementPlanningPlanning Advisory BoardRisk ManagementGeneral ServicesCentral PrintingMiscellaneous General ServicesSurplus PropertyPublic SafetyPublic 949698100102104106108110111113DescriptionPublic Safety (Cont.)Board of Zoning AdjustmentsInspection & Code EnforcementWeed Control & Lot FillAdministrative AdjudicationBureau of Administrative AdjudicationDept of Property Maint Zoning/Quality of LifeCommunity Justice AgencyCorrectional Center - OperationsCorrectional Center - Home DetentionFire ServicesEmergency ManagementPublic Safety Grants and AdministrationHealth and WelfareHealth & WelfareCounty AgentServicemen's AssistanceJefferson Community Action ProgramsOffice of Citizens with DisabilitiesCulture and RecreationCitizens' AffairsOther Financing 9130132134136138139140142144146Special Revenue FundsFund DescriptionsTransit FunctionTransitTransit - Elderly & HandicappedCulture and Recreation FunctionsLibraryConsol Jeff Recr & Comm Ctr & Plygrd DistAlario CenterWest Jeff Park & Comm Ctr & Plygrd DistPlayground District 16Lafreniere ParkLaSalle ParkCulture and ParksCouncil District Improvement/Assistance FundsOff Track BettingVideo PokerTourismWestbank Riverboat GamingHealth Premium Return FundBP SettlementPublic Safety FunctionsJuvenile ServicesAmbulance Dist. No. 2Fire District No 9Fire District No 4E.B. Consol. Fire DistrictFire District No 3Fire District No 5Fire District No 6Fire District No 7Fire District No 8Emergency CommunicationsSecurity Enhancement District24th Court CommissionersCriminal JusticeInspector GeneralOff Duty Witness FundEconomic RedevelopmentEconomic DevelopmentTerrytown RedevelopmentMetairie CBD Economic Develop DistChurchill Economic Develop 228230216225226227
DescriptionHealth and Welfare FunctionsAnimal ShelterMosquito ControlHealth UnitHuman Services AuthoritySenior ServicesPublic Ed & Gov't ProgrammingPage157159160162223231Public Works FunctionsStreets DepartmentComprehensive Zoning OverlayRoad Lighting Dist 7Consolidated Road LightingConsol Drainage Dist No 2Consolidated Garbage Dist No. 1201208209210212214Enterprise FundsFund DescriptionsConsolidated Sewer District No. 1Consolidated Water District No. 1233234236Internal Service FundsFund DescriptionsCentral GarageCentral TelephoneElectronic Information Systems ManagementSecurity ManagementEngineering DepartmentPublic Works AdministrationEnvironmental Affairs239240242244246248250252Capital Improvement ProgramsAnnual BudgetOverview and Project DescriptionsCapital Allocation by DepartmentAppropriation Ordinance255256266274Grant Budget275Debt Service FundsDebt ManagementAnnual BudgetOutstanding Long-Term DebtSpecial Tax BondsSST Revenue Refunding Bonds Series 2007BSST Revenue Refunding Bonds Series 2009 A & BSST Revenue Refunding Bonds Series 2013SST Revenue Refunding Bonds Series 2015EB Hotel Occupancy Tax Refund Imp Series 1997Second Parish Court Revenue Bonds Series 2014LO Chetta Drive Sewerage Certificates of IndebtednessSeries 201324th Judicial District Court ProjectGeneral Obligation BondsFire Protection District No 7Consol Playground Dist #2, Sub #1Animal Shelter Series 2013277283284DescriptionLoan ProgramsLouisiana Community Development Authority - Grand IslePavilionLouisiana Community Development Authority - Jeff RecreationAnd Cultural 2007Louisiana Community Development Authority - RevenueRefunding A & BLouisiana Community Development Authority - 2009 A, B & CLouisiana Community Development Authority - Refunding2009ALouisiana Community Development Authority - Refunding2009BLouisiana Community Development Authority - Refunding2009CLouisiana Community Development Authority Revenue Bonds2010Louisiana Community Development Authority - Refunding2014Louisiana Community Development Authority - Refunding2015Louisiana Community Development Authority - Refunding2016Statement of Long Term DebtComputation of Legal Debt MarginSchedule of Debt Service to Maturity by Issue TypeRatio of Net General Obligation Bonded Debt to Assessed ValuePledged Revenue CoverageComputation of Direct and Overlapping 313314316Statistical InformationFive Year Fund Balance HistoryTax Revenues by Source, Governmental FundsProperty Tax Levies and CollectionsAssessed and Estimated Actual Value of Taxable PropertyProperty Tax Rates and Overlapping GovernmentsPrincipal TaxpayersAd Valorem Tax AuthorizationAd Valorem Taxes Generated Per MillDemographic yms327332285286287288289292293294295296297iv
Jefferson ParishTransmittal Letter
JEFFERSON PARISHOffice of the PresidentMichael S. Y enniParish PresidentOctober 17, 2016The Honorable Cynthia Lee-ShengCouncil ChairwomanCouncilwoman-at-Large, Division BJefferson Parish Council1221 Elmwood Park Blvd., Suite 1018Jefferson, Louisiana 70123The Honorable Christopher L. RobertsCouncilman-at-Large, Division AJefferson Parish Council200 Derbigny Street, Suite 6200Gretna, Louisiana 70053The Honorable Ricky J. TempletCouncilman, District 1Jefferson Parish Council200 Derbigny Street, Suite 6400Gretna, Louisiana 70053The Honorable Paul D. JohnstonCouncilman, District 2Jefferson Parish Council1221 Elmwood Park Blvd., Suite 1013Jefferson, Louisiana 70123The Honorable Mark D. Spears, Jr.Councilman, District 3Jefferson Parish Council200 Derbigny Street, Suite 6500Gretna, Louisiana 70053The Honorable E. "Ben" Zahn, IllCouncilman, District 4Jefferson Parish Council1221 Elmwood Park Blvd., Suite 1015Jefferson, Louisiana 70123The Honorable Jennifer Van VranckenCouncilwoman, District 5Jefferson Parish Council1221 Elmwood Park Blvd., Suite 1014Jefferson, Louisiana 70123Dear Councilmembers:Presented for your review and consideration is the Administration's proposed 2017Annual Budget of 613 million. That figure includes 471 million for operations, 68 million forcapital improvements, 48 million for debt repayments, and 26 million for grant funds. The2017 sales tax projection is based on a 0% growth over the 2015 actual sales tax collections.Joseph S. Yenni Building - 1221 Elmwood Park Blvd - Suite 1002-Jefferson, LA 70123 - PO Box 10242 -Jefferson, LA 70181-0242Office 504.736.6400- Fax 504.736.6638General Governm ent Building- 200 Derbigny St - Suite 6100 - Gretna, LA 70053 - PO Box 9- Gretna, LA 70054Office 504.364.2700 - Fax 504.364.2828Em ail: MYenni @jeffparish.netWebsite: www.jeffparish .net11
This has been the sales tax historical budgetary treatment, i.e., the sales tax budget isbased on the actual sales taxes collected for the year two years prior to the budget year,considering uncertainties in the economy and economic growth patterns which render futurerevenue streams very difficult to project.The 2017 Annual Budget also includes a 5% merit based pay increase for all employees.Accordingly, this merit based employee pay increase funding and the balanced proposedbudget is the result of conservative fiscal policies, a hiring freeze on vacant positions throughDecember 31, 2016, a minimal increase in health insurance costs, a .5% reduction on the requiredemployer contribution to the Parochial Employees Retirement System (13% to 12.5%) and anearnest and ongoing budget review process to minimize expenditures, provide our citizens thelevel and quality of services they deserve and enjoy, while providing appropriate compensationto our valued employees.Conservative fiscal policies and adequate fund balances are imperative to handling thechallenges incumbent in a balanced budget while maintaining the same level of service to theJefferson Parish citizens. This philosophy is carried forth in the recommendations for the 2017Budget with all departments, except the General Fund, maintaining a 13% reserved fund balanceexceeding the required 10% fund balance. The General Fund remains at 12% reserved fundbalance.The major budget highlights are as follows:); Revenue Assumptionso Property Taxes - remains consistent with 2016 Amended Budgeto Sales Taxes - 0% growth over 2015 Actualo Intergovernmental revenues decreased by 41% or approximately 2.8million in the General Fund due to the elimination of an agreement withthe DA to funds the costs of positions created after October 1, 2008.o Charges for Service increased in the General Fund increased by 5% due tothe allocation of the Fire Services department (Fire Training Facility) to thevarious fire districts.); Expenditure HighlightsOperatingo 5% merit based annual pay increase for employeeso Administrative review on all requested overtimeo Continuation of administrative review/approval on filling open positionso Funding of 4.5 million for post-employment benefits as required byGovernmental Accounting Standards Board (GASS) Statement #45o Continuation of administrative review of all requests for travel22
Capitalo 27.9 Million - Drainage and SELA improvementso 10.9 Million -Watero 9.2 Million - Road Improvementso 7.3 Million -Sewer Infrastructureo 3.1 Million - Library Improvementso 3.0 Million - Environmental & Landfill improvementsoooooo- 13.9 Million - Road Improvements 22.2 Million - Drainage Improvements 8.1 Million - Loan Programs .9 Million - Government Buildings .8 Million - Recreation .8 Million -Animal ShelterHistorically, the General Fund departments present the most formidable fundingchallenges. As you know the Parish has had to use a portion of the fund balance to balance theGeneral Fund for operations in years past. Approximately 2.5 million in expenditures were cutin 2016 to fund operations in 2017. The proposed 2017 General Fund budget utilizes nearly 10million of the General Fund fund balance for operations. General Fund reserves are a majorfactor considered by bond rating companies in assessing financial stability/risk. How oftenJefferson Parish dips into its reserves to cover operating shortfalls may negatively impactfinancial health and bond rating determinations. The budget as presented contains a 12% reservefor the General Fund.With sales taxes as their major source of revenue, the General Fund, Streets, and DrainageDepartment's budgets will be closely monitored by the Administration. State mandated costscontinue to burden the General Fund.One final note looking forward: although the 2017 administrative process is complete,Jefferson Parish must be keenly aware of operating shortfalls that may occur. As the Statecontinues its budget cuts, local governments are being called upon to shoulder the burden ofexpenses for those services previously provided by the State. The 2018 budget will face eventighter funding constraints. If Jefferson Parish is to provide the same or better level of servicecurrently provided its constituency, the call to do more with less is even more compelling.Considering the foregoing, this proposed budget strictly follows conservative fiscalpolicies, while insuring that Jefferson Parish will maintain its current excellent bond rating and iswell positioned for the future.33
As always, the budget can be amended at any Council meeting to allow for updating ourfinancial position. If you have any comments or questions, please do not hesitate to contact me.Sincerely,MICHAELS. YENNIPresidentcc:Keith Conley, Chief Operating OfficerNatalie Newton, Deputy Chief Operating OfficerTimothy J. Palmatier, Finance DirectorMichael Power, Parish AttorneyVictor LaRocca, Ill, Budget DirectorTara Hazelbaker, Accounting DirectorBrenda Campos, Purchasing DirectorKerry Schrieffer, Assistant Finance Director44
Jefferson ParishParish Profile
History and OverviewJefferson Parish is located in southeast Louisiana stretching 60 miles between thesouth shore of Lake Pontchartrain and the shores of the Gulf of Mexico. A product ofthe Mississippi River’s delta system, the area that is now Jefferson Parish resultedfrom the river’s deposit of sediment into the gulf as its course continued to change.The resulting diverse topography consists of natural land ridges, bayous, swamps,lakes, bays and islands.The Parish was established in 1825, and at that time it extended westto east from St. Charles Parish to present‐day Felicity Street in NewOrleans. However, to accommodate its growing population, OrleansParish annexed property from Jefferson Parish’s eastern side.By1874, the current boundaries of Jefferson Parish were set.The parish is bounded by Orleans Parish andPlaquemines Parish to the east, the Gulf ofMexico to the south, St. Charles Parish to the westand Lake Pontchartrain (St. Tammany Parish) tothe north.The Mississippi River bisects the parish into twoparts that are locally termed the east bank andwest bank.The east bank of Jefferson Parish is generallyNorth of the Mississippi River and is composed ofthe unincorporated areas of Metairie andJefferson, primarily, and the incorporated cites ofKenner and Harahan.The west bank, located south of the MississippiRiver, contains the unincorporated areas ofMarrero, Harvey, Terrytown, Crown Point, Lafitteand Waggaman, while Gretna, Westwego andJean Lafitte are incorporated. The Town ofGrand Isle located on a barrier island in the Gulfof Mexico forms the parish’s southernmostboundary.Over the years, Jefferson Parish has transitionedfrom a rural parish comprised of farmland andvast undeveloped tracts, to New Orleans’ firstsuburb from the 1950’s to the 1970’s, to itscurrent status as an urban business center andone of the most populous parishes in the state.The parish’s population is currently estimated at433,406 persons.Source: The Jefferson EDGE: Economic Profile5
ECONOMYFuture job growth in Jefferson Parish is expected to be concentrated most heavily in the serviceindustry, especially professional services such as law, medicine, accounting, engineering andfinancial services. While Jefferson Parish offers all of the business amenities and services whichcommercial establishments look for, it also affords its residents a high quality of life--with goodschools, low crime rates and plenty of recreational activities. The LaSalle Park, located on AirlineDrive is home to the training facility of the New Orleans Saints and Zephyr Stadium, a minor leaguebaseball park, home of the AAA semi-professional New Orleans Baby Cakes (formerly known asthe Zephyrs).In addition, the Parish offers some of the finest medical care in the nation with world-renownedinstitutions staffed by pioneering physicians. The two parish-owned hospitals, one of which isleased with a 45 year term, and six privately owned hospitals provide a full range of servicesincluding acute care as well as specialized services such as oncology, high-risk maternity,chemical dependency, burn care and others.Jefferson Parish is well on its way to becoming the future business and commercial hub of the GulfSouth, but it has not forgotten its rich history nor neglected its abundant natural and scenicresources. It is a community where quality of life and progress go hand-in-hand. In an attempt toshed the label "bedroom community" which is so often applied to suburban areas on the perimetersof large cities, Jefferson has moved progressively forward with major office, shopping and industrialcomplexes in the Parish.There are no local personal or corporate income taxes in Jefferson Parish. Furthermore, there areno state ad valorem (property) taxes, and local property taxes are among the lowest in the nation.Water rates are also considered among the lowest in the nation.TOURISMFor the tourist, Jefferson Parish is a popular home base from which to explore the fascinatingenvirons of South Louisiana. Its modern, first class accommodations are competitively priced andoffer a quiet, safe and affordable environment in which to enjoy the quaint charm and joie de vivreof the surrounding parishes. Jefferson is home to the Jean Lafitte National Park and the BayouSegnette State Park, both of which are very popular with residents and tourists alike. Whilecatering to family tourists, Jefferson Parish has an extensive collection of fine restaurants, manyspecializing in Creole and Cajun cuisine. Residents and tourists alike participate in the livelyparades and celebration of the Mardi Gras season throughout Jefferson Parish.CLIMATEThe climate permits year-round, outdoor activity for business as well as pleasure. It can bedescribed as semi-tropical with the surrounding water modifying the temperature and decreasing therange between extremes.EDUCATIONTen institutions of higher learning and two theological institutions are located in the New Orleansarea and are easily accessible to Jefferson Parish residents. Jefferson Parish also has a well-6
entrenched vo-tech system as well as an abundance of public and private schools with enrollment of66,966 students.GOVERNMENT STRUCTUREThe Parish is governed by a president and a seven-member council. The Parish President, electedparish-wide every four years, is responsible for carrying out the policies adopted by the ParishCouncil. He supervises all parish operations except those of the offices of the Sheriff, Clerk ofCourt, Assessor, Coroner, District Attorney and the Jefferson Parish Public School Board. Theseagencies are legally separate from the Parish Council and are governed by independently electedofficials who prepare their own budgets, designate management teams and levy fees and taxes.The Parish Council is the legislative and policy-making body of the parish. The council consists oftwo councilmember-at-large who are elected parish-wide with one designated as Council Chairman,and five district council members.The Council
Joseph S. Yenni Building - 1221 Elmwood Park Blvd - Suite 1002-Jefferson, LA 70123 - PO Box 10242 -Jefferson, LA 70181-0242 Office 504.736.6400-Fax 504.736.6638 General Government Building-200 Derbigny St - Suite 6100 -Gretna, LA 70053 - PO Box 9-Gretna, LA 70054 Office 504.364.2700 -
