ST.TAMMANY PARISH COUNCIL
ORDINANCE
ORDINANCE CALENDAR NO.  2786 ORDINANCE COUNCIL SERIES NO. : _________
COUNCIL SPONSOR   BRISTER/PRESIDENT PROVIDED BY : FINANCE
 
INTRODUCED BY:        _________________________          SECONDED BY: ________________________
ON THE _____________ DAY OF ________________2004
AN ORDINANCE AMENDING THE 2003 OPERATING BUDGET
TITLE:    AN ORDINANCE AMENDING THE 2003 OPERATING BUDGET
WHEREAS, the Parish has prepared an operating budget in accordance with La. R.S. 39:1304,
the Home Rule Charter and generally accepted accounting principles
THE PARISH OF ST TAMMANY HEREBY ORDAINS that the 2003 Operating Budget is amended as
follows:
CURRENT AMENDMENT NEW
SECTION I:  The General Fund is adopted as follows:
1) 010 - GENERAL FUND  
   Fund Balance - Beginning 1,663,220 1,663,220
    Revenues
       Taxes, Fees and Licenses 8,210,155 428,000 8,638,155
       Gaming Revenues 437,000 (50,000) 387,000
       Court Fees, Fines & Forfeitures 477,000 (5,000) 472,000
       Miscellaneous Revenues 418,135 95,000 513,135
       Intergovernmental Revenues 418,011 10,000 428,011
       Transfers In 907,740 0 907,740
       Transfers In From DHH Fund for Debt 526,710 0 526,710
         Total Revenues 11,394,751 478,000 11,872,751
    Expenditures
        Planning 1,003,911 1,003,911
         Permits 1,072,280 1,072,280
        Landfill 36,000 36,000
        Government Access 513,345 513,345
        Building Maintenance 325,960 325,960
        22nd District Court 1,298,575 1,298,575
        Ward Courts 192,900 192,900
        District Attorney 1,161,949 1,161,949
        Clerk of Court 100,813 100,813
        Registrar of Voters 186,497 186,497
        Tax Assessor 29,679 29,679
        Sheriff 73,968 73,968
        Parish Jail 1,040,300 1,040,300
        Veterans Affairs 28,242 28,242
        Co-op Extension Services 94,745 94,745
        Greater St. Tammany Airport 108,378 108,378
        Debt  Service 511,710 511,710
        General Expenditures 2,298,394 2,298,394
        Transfers Out/Bldgs & Capital 165,000 1,001,115 1,166,115
          Total Expenditures/Transfers Out 10,242,646 1,001,115 11,243,761
   Residual Equity Transfer 0 1,001,115 1,001,115
   Fund Balance - Ending 2,815,325 478,000 3,293,325
ORDINANCE CALENDAR NO. 2786
ORDINANCE COUNCIL SERIES NO.
PAGE 2 OF 4
SECTION II:  The Special Revenue Funds are adopted as follows:
2) 016 - PARISH DRAINAGE  
   Fund Balance - Beginning 1,001,774 1,001,774
      Revenues 1,384,632 50,000 1,434,632
      Expenditures
          Maintenance 1,132,504 1,132,504
          Construction 700,000   700,000
            Total 1,832,504 0 1,832,504
   Fund Balance - Ending 553,902 50,000 603,902
3) 017 - PUBLIC HEALTH FUND  
   Fund Balance - Beginning 977,209 977,209
      Revenues 1,435,000 50,000 1,485,000
      Expenditures/Transfers Out 1,580,394 1,580,394
   Fund Balance - Ending 831,815 50,000 881,815
4) 020 - ENVIRONMENTAL SERVICES  
   Fund Balance - Beginning 362,178 362,178
      Revenues 875,982 120,000 995,982
      Expenditures 966,712 0 966,712
   Fund Balance - Ending 271,448 120,000 391,448
5) 027 - JURY & WITNESS FUND    
   Fund Balance Available - Beginning 0 0
      Revenues 59,000 (58,000) 1,000
      Expenditures 59,000 (58,000) 1,000
   Fund Balance Available - Ending 0 0 0
6) 028 - CRIMINAL COURT FUND  
   Fund Balance - Beginning (80,261) 0 (80,261)
      Revenues 1,805,000 (150,000) 1,655,000
      Expenditures 1,724,610 (150,000) 1,574,610
   Fund Balance - Ending 129 0 129
7) 029 - 22ND JDC COMMISSIONER FUND
   Fund Balance - Beginning 267,553 0 267,553
      Revenues 135,000 6,000 141,000
      Expenditures 189,700 0 189,700
   Fund Balance - Ending 212,853 6,000 218,853
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ORDINANCE COUNCIL SERIES NO.
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8) 035 - LAW ENFORCEMENT FUND  
   Fund Balance - Beginning 90,350 90,350
      Revenues 53,000 (7,000) 46,000
      Expenditures 97,120 97,120
   Fund Balance - Ending 46,230 (7,000) 39,230
9) 043 - ANIMAL SERVICES FUND  
   Fund Balance - Beginning 453,581 453,581
      Revenues 683,880 32,000 715,880
      Expenditures/Transfers Out 802,025 802,025
   Fund Balance - Ending 335,436 32,000 367,436
10) 050 - FTA TRANSPORTATION FUND  
   Fund Balance - Beginning 2,165 2,165
      Revenues 70,000 5,000 75,000
      Expenditures/Transfers Out 70,000 70,000
   Fund Balance - Ending 2,165 5,000 7,165
11) 126 - RECREATION DISTRICT NO. 6  
   Fund Balance - Beginning 65,025 65,025
      Revenues 2,000 (700) 1,300
      Expenditures 62,830 62,830
   Fund Balance - Ending 4,195 (700) 3,495
12) 161 - LIGHTING DISTRICT NO. 1 FUND
   Fund Balance - Beginning 101,521 101,521
      Revenues 69,500 5,000 74,500
      Expenditures 74,580 74,580
   Fund Balance - Ending 96,441 5,000 101,441
13) 165 - LIGHTING DISTRICT NO. 5 FUND
   Fund Balance - Beginning 31,333 31,333
      Revenues 12,100 1,700 13,800
      Expenditures 12,100 12,100
   Fund Balance - Ending 31,333 1,700 33,033
14) 166 - LIGHTING DISTRICT NO. 6 FUND
   Fund Balance - Beginning 161,183 161,183
      Revenues 74,000 7,700 81,700
      Expenditures 39,136 39,136
   Fund Balance - Ending 196,047 7,700 203,747
ORDINANCE CALENDAR NO. 2786
ORDINANCE COUNCIL SERIES NO.
PAGE 4 OF 4
15) 167 - LIGHTING DISTRICT NO. 7 FUND
   Fund Balance - Beginning 802,207 802,207
      Revenues 183,920 (15,000) 168,920
      Expenditures 168,380 168,380
   Fund Balance - Ending 817,747 (15,000) 802,747
SECTION V:  The Enterprise Fund is adopted as follows:
16) 526 - DHH BUILDING INT. SVC FUND  
   Fund Balance - Beginning 0 0
      Revenues/Transfers In 883,703 250,000 1,133,703
      Expenditures/Transfers Out 1,008,703   1,008,703
   Fund Balance - Ending (125,000) 250,000 125,000
17) 622 - CROSS GATES UTILITY    
   Fund Balance Available - Beginning 0 0
      Revenues 1,193,547 90,000 1,283,547
      Expenditures 1,191,098 0 1,191,098
   Fund Balance Available - Ending 2,449 90,000 92,449
REPEAL:  All ordinances or parts of ordinances in conflict herewith are hereby repealed.
SEVERABILITY:   If any provisions of this ordinance shall be held to be invalid, such invalidity shall not 
affect any other provision herein which can be given effect without the invalid provision and to this end
the provisions of this ordinance are hereby declared to be severable.
EFFECTIVE DATE:  This Ordinance shall become effective fifteen (15) days after adoption.
MOVED FOR ADOPTION BY:  SECONDED BY:
WHEREUPON, THE ORDINANCE WAS SUBMITTED TO A VOTE AND RESULTED IN THE FOLLOWING: 
YEAS: 
NAYS:
ABSTAINING: 
ABSENT: 
THIS ORDINANCE WAS DECLARED DULY ADOPTED AT A REGULAR MEETING OF THE PARISH
COUNCIL ON THE         , DAY OF            , 2004 AND BECOMES ORDINANCE COUNCIL SERIES          
 NO.   
 
       
PATRICIA BRISTER, COUNCIL CHAIRMAN
ATTEST:
 
DIANE HUESCHEN, COUNCIL CLERK
ST. TAMMANY PARISH COUNCIL
Published Introduction: 
Published Adoption:
Delivered to Parish President:
Returned to Council Clerk:
ADMINISTRATIVE COMMENT
REFERENCE No. 2786
ADMINISTRATIVE DEPARTMENT:    FINANCE
1) General Fund
Revenues
   Advalorem - increase $60,000 for back tax revenue and revised Grand Recap from Assessor
   Timber Severance - increase $100,000 
   Building Permits, Fees and Fines - increase $228,000
   Subdivision Fees - increase $40,000
   Gaming Revenues (Off Track Betting & Bingo Fees) - decrease $50,000
   Court Filing Fees - decrease $5,000
   Sale of Revocated Property - increase $95,000
   State Revenue Sharing - increase $10,000
Expenses
   Transfer Out/Bldgs & Capital - to transfer residual equity to the OEP Building and the DHH Building.
Residual Equity Transfer
   Transfer from the Southern Hotel proceeds from the sale and sinking fund balances.
2) Drainage -
   Advalorem - increase $50,000 for back tax revenue and revised Grand Recap from Assessor.
3) Public Health
   Advalorem - increase $50,000 for back tax revenue and revised Grand Recap from Assessor.
4) Environmental Services
   Increase $120,000 for building permits, inspection fees and subdivision fees.
5) Jury & Witness Fund
    Decrease budget-court costs took effect in late November rather than in September
      as initially advised.
6) Criminal Court
    Reduction in court costs, fines revenue and expenses.
7) 22nd JDC Commissioner Fund
    Increase in court costs.
8) Off Duty Law Enforcement Fund
    Decrease in court cost revenues.
9) Animal Services
   Advalorem - increase $32,000 for back tax revenue and revised Grand Recap from Assessor
     and increase in state revenue sharing funds.
10) FTA Administration
   Increase in Parish Transportation Fund Part B Revenues.
11) Recreation District No. 6
   Decrease $700 in interest income received.
12) Lighting District #1
   Advalorem - increase $5,000 for back tax revenue and revised Grand Recap from Assessor.
13) Lighting District #5
   Advalorem - increase $1,700 for back tax revenue and revised Grand Recap from Assessor.
14) Lighting District #6
   Advalorem - increase $7,700 for back tax revenue and revised Grand Recap from Assessor.
15) Lighting District #7
   Advalorem - decrease due to refunds for taxes assessed by the Assessor's Office in error.
16) DHH Building
   Transfers In - to record transfer from General Fund.
17) Cross Gates Utilities
   Increase in utility services income.
The Finance Department recommends this amendment for adoption.