S T . J OHN THE B APTIST P ARISH O FFICE OF THE P ARISH P RESIDENT F - PDF document

S T . J OHN THE B APTIST P ARISH O FFICE OF THE P ARISH P RESIDENT F ISCAL Y EAR 2015 B UDGET P RESENTATION O CTOBER 28, 2014

S T . J OHN THE B APTIST P ARISH Y EAR 2015 B UDGET T ABLE OF C ONTENTS Page # B UDGET M ESSAGE F ROM THE P ARISH P RESIDENT .......................................................................... 5 P ARISH P ROFILE Introduction ................................................................................................................................. 8 Form of Government ................................................................................................................... 8 Awards ........................................................................................................................................ 8 Demographics ............................................................................................................................. 9 Local Economy ......................................................................................................................... 10 Strategic Goals & Priorities ...................................................................................................... 12 Organizational Chart ................................................................................................................. 13 Departmental Information ......................................................................................................... 14 Fund Organizational Chart ........................................................................................................ 17 F INANCIAL P OLICIES Parish Mission ........................................................................................................................... 20 Financial Reporting ................................................................................................................... 20 Identification of Major Funds ................................................................................................... 20 Fund Balance ............................................................................................................................ 21 Historical Fund Balance Classifications ............................................................................. 22 Historical Changes in Fund Balances of Governmental Funds ........................................... 23 O VERVIEW OF THE B UDGET P ROCESS Budget Purpose ......................................................................................................................... 25 25 Budgetary Accounting .............................................................................................................. Budgeting Methodology ........................................................................................................... 26 26 Budget Calendar ........................................................................................................................ O VERALL B UDGET S UMMARY AND H IGHLIGHTS 2015 Revenue Sources .............................................................................................................. 28 Current vs. Previous Year Revenue Changes .......................................................................... 28 Historical Revenue Sources ...................................................................................................... 30 History of Sales & Use Tax Collections ............................................................................. 30 History of Ad Valorem Tax Collections ............................................................................. 31 History of Services Collections ........................................................................................... 31 Millage Rates ...................................................................................................................... 31 Tax Levy Collections .......................................................................................................... 32 Historical Total Assessments and Taxable Assessed Property Values ............................... 32 2015 Expenditures..................................................................................................................... 34 Current vs. Previous Year Expenditure Changes ..................................................................... 34 1

S T . J OHN THE B APTIST P ARISH Y EAR 2015 B UDGET T ABLE OF C ONTENTS F UND S TRUCTURE AND F UND S UMMARIES General Fund ………………………………………………………………………………. . … 38 Special Revenue Funds Airport Authority ................................................................................................................ 39 Ambulance .......................................................................................................................... 40 Animal Shelter .................................................................................................................... 41 ARC Maintenance .............................................................................................................. 42 Communications District .................................................................................................... 43 Community Center ............................................................................................................. 44 Criminal Court .................................................................................................................... 45 Department of Health & Human Services .......................................................................... 46 Economic Development ..................................................................................................... 47 Fire Districts ....................................................................................................................... 48 Health Unit ......................................................................................................................... 49 Hurricane Funds: CDBG – Ike/Gustav ..................................................................................................... 51 Isaac .............................................................................................................................. 51 CDBG - Isaac Recovery ............................................................................................... 51 Juvenile Detention .............................................................................................................. 52 Public Safety ....................................................................................................................... 53 Public Works ...................................................................................................................... 54 Recreation ........................................................................................................................... 55 Sales Tax District ............................................................................................................... 56 Senior Citizens .................................................................................................................... 57 Street Lights ........................................................................................................................ 58 Enterprise Funds Mosquito Abatement .......................................................................................................... 59 Solid Waste ......................................................................................................................... 60 Wastewater Department ..................................................................................................... 60 Water Distribution System ................................................................................................. 61 Capital Project Fund ……………………………………………………………………………………………………………. 63 Debt Service Funds …………………………………………………………………… .. …….. 64 C APITAL Capital Assets …………………………………………………………………………………. 66 Construction in Progress ……………………………………………………………………… 67 2