Budget Analysis Report - Fiscal Year Final

Transcription

1 - Final

2 Message from Regional Director Background The West Jefferson Levee District levies a millage of.0 mills for Levee District Constitutional General that generates $.M in revenue. The West Jefferson Levee District has been operating off of the same level of mills since its founding in 0. While its hurricane protection system was under construction, the District was able to put aside several million dollars to fund future maintenance of the new system. A portion of those saved funds will be used for levee lifts that are needed to compensate for levee settlement that will occur over time. These lifts, which will begin in 0, will exhaust the savings that were accumulated during the construction of the system. Further, now that the system is complete, the West Jefferson Levee District is responsible for the costs of Operation, Maintenance, Repair, Replacement and Rehabilitation (OMRR&R) of a vastly expanded system, including pump stations. The Algiers Levee District generates $.M in revenue from. mills for Levee District Constitutional General, 0. mills for Levee District Maintenance Tax and. mills for Special Levee District Improvement Tax. The Special Levee District Improvement Tax, which generates $.M, expires in December 0. The Algiers Levee District was carved out of the Orleans Levee District (OLD) in 00, and retained the same taxing millage inherited from the OLD. Southeast Louisiana Flood Protection Authority - West Obligations At the end of FY 0 the Levee Authority spent $.M in salaries, benefits, insurance, and costs to operate and maintain the levees and flood protection systems. In 0, the Levee Authority will incur an additional $.M to operate and maintain the West Closure Complex through an interim agreement with Plaquemines Parish. Last year, President Obama signed the Water Resources Reform and Development Act (WRRDA) of 0 into law. The bill stipulates that the cost to operate and maintain (no mandate for RR&R) the West Closure Complex shall be cost shared with the state at a % federal and % state cost share. Based on that formula when the funds are appropriated, the cost share to the Levee Authority will be approximately $.M per year. The West Bank and Vicinity Projects (WBV) are now complete and have been turned over to the Levee Authority for Operation, Maintenance, Replacement, Repair and Rehabilitation. Most of the earthen sections on the West Bank will require lifts prior to armoring. In order to maintain the 0 year certification that FEMA granted in 0, the Levee Authority will perform six or seven maintenance lifts in years 0 and 0, at an estimated cost of $ M. The projects will require the following tasks: Survey work Procurement/coordination with the U.S. Army Corps of Engineers (USACE) for a 0 permit Production of plans and specifications Advertise, bid and award construction contracts for lifts Construction inspection services The next round of lifts and armoring will occur between 0 and 0. It is estimated that the cash on hand required at that time will be $.M. Southeast Louisiana Flood Protection Authority - West Revenue As of February 0, the Levee Authority has approximately $. M available on hand for operation and maintenance of the levee system. $.M comes from the West Jefferson Levee District and $.M from the Algiers Levee District. The Levee Authority is scheduled to collect $.M in 0, $.M from West Jefferson (ad valorem taxes and state revenue sharing), $.M from Algiers (ad valorem taxes and state revenue sharing). However, the Authority will lose $.M in revenue from an expiring. mills Special Levee District Improvement Tax in Algiers. Based on forecast obligations, the Authority will begin to run on a deficit by 0, with a total deficit of $M by 0. Based on these projections we estimate that the authority will need to seek an additional. Mills to have enough cash on hand to maintain the next 0 year cycle beginning in 0.

3 Normal Opertions plus Western Closure Complex (WCC) SLFPA- West yearly operations Operations- day to day, including levee maintenance (per year, % added per year for,00,000,00,000,0,000,,00,,,0,0,,,0,0,,,, inflation) Lifts- Seven Hurricane Protection Levees (year 0,0) a.,., e.,., 0,000,000,000, b., c., MRL. Surveys $m every three years,000,000,000,000,000,000 WCC- Operation & Maintenance ONLY (year 0 0/0 % cost share between SLFPAW/PPG) 0,00,000 WCC- Operation, Maintenance, Repair, Replacement & Rehab (beginning in 0,00,000,00,000,00,000,00,000,00,000,00,000,00,000,00,000 assuming WRRDA implementation (/) Obligations,00,000,00,000 0,0,000,,00,0,,,0,,,0,0,,,, WJLD, cash on hand,00,000 ALD, Cash on hand,00,000 Budget Forecast WJLD, Annual revenue based on current ad-valorem rates,00,000,00,000,00,000,00,000,00,000,00,000,00,000,00,000,00,000,00,000 ALD, Annual revenue based on current ad-valorem rates,00,000,00,000,,000,,000,,000,,000,,000,,000,,000,,000 Income from parish revenue sharing, interest, permit fees and royalties 00,000 00,000 00,000 00,000 00,000 00,000 00,000 00,000 00,000 00,000 Old yearly Revenue,00,000,00,000,,000,,000,,000,,000,,000,,000,,000,,000 Net cummulative working capital 0,00,000,00,000,,000,0,00,,,0,,,,,,,,,0 New Millages Assume millage renewal in Orleans,,000,,000,,000,,000,,000,,000,,000,,000 Assume millage increase in Jefferson,00,000,00,000,00,000,00,000,00,000,00,000,00,000,00,000 New yearly Revenue,00,000,00,000,00,000,00,000,00,000,00,000,00,000,00,000,00,000 New Net Cummulative working capital 0,00,000,00,000 0,000,0,00 0,0,,, 0,,,, 0,0,0,,

4 Operating Fund

5 0 0 0 Revenues in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Ad Valorem Taxes 0,,.,,.,,.0,,..00%,,.,,.,0,. -.0% -Assessor Expense (,.) (,.) 0.00 (,.) -0.0% (,.) (,.) (,.) 0.00% -Sheriff Expense (,.) (,.00) 0.00 (,.00).% (,0.) (,.00) (,.00) 0.00% -Retirement Expense (,.) (,0.) 0.00 (,0.).% (,.0) (,0.) (,0.) 0.00% Ad Valorem net of Expenses,,.,0,.,,.0,,. 0.%,,0.00,,.,,. -.% Interest Income - Investments,.,.,., % 0.00,00.00, % Miscellaneous Income,0.,.,0., % 0.00,000.00, % Oil & Gas Royalties,.,0.,. 0, %,. 0,. 0,. 0.00% Permit Fees,0.00,.00,.00,00.00.% 0.00,00.00, % Revenue Sharing (Net),0.00,. 0,.,0. 0.% 0,.0,0.,0. -0.% Sale Of Equipment,0.00 0, ,0.00.%,.00 0,0.00 0, % Total,0,.,,.,,.,,.0.%,0,.0,,.0,,.0 -.0% - Actual revenues for Fiscal Year 0 (July, 0 through June 0, 0) - Actual revenues through February, 0 - Amount projected to receive for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected revenues through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0 - Assessor, Sheriff, and Retirement Expenses are deducted directly from ad valorem taxes; Ad valorem revenue expected to decrease due to expiring Algiers special tax Year

6 0 0 0 K // - /0/ // - // // - /0/ // - /0/ % Change // - /0/ // - /0/ // - /0/ % Detail Actual YTD Estimated Estimated Current Adopted Amended Proposed Change Page Remaining Total Year Budget Budget Budget Number Expenses Salaries 0,,0.,,0.,.,,.00 0.%,,.00,,.00,,. 0.% Benefits,,00.,.,.,,..%,,.,,.,,0..% Per Diem Expense,0.00,.00,.00 0, % 0, , , % Travel / Certifications,.,.,0. 0, %, , , % Office Expense,00.0,.,., %,000.00,000.00, % 0 Building, Maint. & Repair,00.0,0.0 0,.,00.00.% 0,000.00, , % Professional Services,.,.,.,0.00.% 00,00.00,0.00, % Insurance,0.0,.0,.0,.0 0.%,00.00,.0,.0 0.0% Utilities,0.,.,., %,0.,000.00, % Internet Expense,0.,.,., %,000.00,000.00, % Equipment Rental,.,.,0. 0, % 0, , , % Equipment Repairs,.,0.0,00., %,.,0. 0, % Fuel Purchases,.,.,., %,., ,00.00.% Levee Repairs & Supplies,.,00.,., % 0,000.00,000.00, % Equipment & Furniture,.,.,. 0, %, ,000.00, % 0 Total Expenses,0,0.0,,0.,,0.,,..%,,0.,,.,0,..% Surplus / (Deficit),,0.,0,. (,.),,. -.%,0,.,,. (,0.) -.0% Beginning Fund Balance //0,,.00 Estimated Surplus Current Year,,. Operating Transfers out to Capital Project Fund (,000,000.00) Projected Fund Balance at /0/0,,. - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0 - Employees' performance adjustments of %; filling all vacancies on current organizational chart Total Expenditures - General Fund

7 0 0 Salaries in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Salaries 0,,.,,.,0.,,.00 0.%,,.00,,.00,,..0% Overtime - all Employees,0.,.,0. 0, % 0, , , % Total,,0.,,0.,.,,.00 0.%,,.00,,.00,,. 0.% - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0- Employees' performance adjustments of %; filling all vacancies on current organizational chart Year

8 Benefits in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Year Group Insurance 0,.,.,.,0.0.00%,.,0.0 0,..% Retirement Contributions,0. 0,00.,0.,.0.%,000.00,.0,..% Deferred Compensation,.00,0.00,.00,.00.%,.00,.00, % 0 FICA/Medicare Tax Expense,0.,.,.,..0%,0.,.,..% Workmen Comp. Insurance,.00 0,0.00,.00,.00.0%,.00,.00, % Civil Service Fee,0.00, ,0.00.%,000.00,0.00, % Emp. Physical & Testing,.,0.,.,00.00.%,0.0,00.00, % Uniform Expense,.,0.,., %,.,000.00, % Total,,00.,.,.,,..%,,.,,.,,0..% 0 - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) Prorated based on estimated number of new hires - Employer's contributions for this fiscal year increased from % to.%; employees' performance adjustments of %; prorated based on estimated number of new hires - Annual fee based on the number of employees

9 0 0 0 Per Diem Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Commissioners' Per Diem,0.00,.00,.00 0, % 0, , , % Total,0.00,.00,.00 0, % 0, , , % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) Year

10 0 0 0 Travel and Training Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Travel 0,0.,.,., %,000.00, , % Commissioners' Travel,0. 0,.0,.0, %,000.00, , % Certifications - Training,0.,.00,.00 0, % 0, , , % Total,.,.,0. 0, %, , , % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0 - Anticipated travel to educate for ad valorem tax increase - Anticipated travel to educate for ad valorem tax increase Year

11 Office Expense in Detail 0 Office Supplies Official Journal 0 Dues & Subscriptions IT Lic., Maint., Software Office Equip. Maint. Ser. // - /0/ Actual,0.0,.0, ,. // - // YTD,00..0,.00,. 0,0. // - /0/ Estimated Remaining,.0,.0,.00,.,0. // - /0/ Estimated Total, ,000.00, , , % Change Current Year.%.%.0% -.% // - /0/ Adopted Budget,000.00,000.00, , // - /0/ Amended Budget, ,000.00, ,000.00, // - /0/ Proposed Budget, ,000.00, ,000.00, % Change 0.00% 0.00% 0.00%.% 0.00% Sm. Furn. Non-Fixed Asset 0.00,.,. 0, , , % IT Accessories 0.00,0.,. 0, , , % Total,00.0,.,., %,000.00,000.00, % 0 - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0 0- Roll Forward year for West Jefferson Levee District - Meraki Network Maintenance for years; prior year committed IT license and maintenance obligations - Maintenance building renovations 0

12 0 0 Building Maintenance and Repair Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Bldg. Maint. & Repairs,00.0,. 0,0. 0, % 0, , , % Building Renovation ,. 00,., , , % Total,00.0,0.0 0,.,00.00.% 0,000.00, , % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0- Building Renovation at November, 0 Board meeting for $0,000; budgeting the projected remaining at $0,000 Year

13 0 0 0 Professional Services Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Legal Counsel 0,0.,.,., % 0,000.00,000.00, % Auditor-Consultant,00.00, ,0.00.0%,00.00,0.00, % IT Consultants,.,.0,0. 0, %, ,000.00, % Other Consultants,.,.,0.0 0, % 0, , , % Public Information 0,.,.,0., %,000.00,000.00, % Total,.,.,.,0.00.% 00,00.00,0.00, % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0 - Pickering $00,000; Avant & Falcon $00,000; Owen Bordelon $,000 - Broussard and Co. $,00 - AIM $,000; Restech $0,000; JBM (Equipment Module) $0,000 - Dee Everett $,000; Real Estate Services $,000 - Ehrhardt Group $0,000; Gambel $0,000; Adams and Reese $,000; Created a new line item for Public Information instead of combining with Other Consultants Year

14 0 Insurance Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Year Vehicle Insurance,0.00,.0,.0, %,000.00, , % General Liability Insurance,.0, ,.0.% 0,000.00,.0, % Personal Property Insurance,.0, , %,000.00,00.00, % Public Official Liability,0., ,00.0.%,000.00,00.0, % Flood Insurance Coverage,.00, , %,000.00,.00, % Surety Bonds % % 0 Total,0.0,.0,.0,.0 0.%,00.00,.0,.0 0.0% 0 - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I)

15 0 0 0 Utilities Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Electricity,.,.0,., %,0.,000.00, % Gas..., %.,000.00, % Water,.,.,.0, %,000.00,000.00, % Total,0.,.,., %,0.,000.00, % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) Year

16 0 0 0 Internet Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Internet Providers,.0,.0,. 0, % 0, , , % Wireless Services,.,.,0., %,000.00,000.00, % Total,0.,.,., %,000.00,000.00, % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) Year

17 0 0 0 Equipment Rental Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Equipment Rental,.,.,0. 0, % 0, , , % Total,.,.,0. 0, % 0, , , % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) Year

18 0 0 Equipment Repair Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Equipment Repair Parts,0.,00.0,., %,.,000.00, % Sm.Tools - Non-Fixed Asset 0,.,.,.0,0. -.0%,0.,0., % Outside Repair - Inspections,.,.0,. 0, %,0. 0, , % Total,.,0.0,00., %,.,0. 0, % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0 - Purchase of additional tools for in-house maintenance work Year

19 0 0 0 Fuel Purchase Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Fuel Purchases 0,.,0.,. 0, % 0, ,000.00, % Oil & Grease,.,.,0., %,.,000.00, % Total,.,.,., %,., ,00.00.% - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0 - WBV. Bayou Segnette - WBV. Bayou Segnette Year

20 0 0 0 Levee Repair Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget Levee Repairs & Supplies,0.00 0,. 0,00. 00, % 0, , , % General Supplies,.,.,., %,000.00,000.00, % Total,.,00.,., % 0,000.00,000.00, % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) Year

21 0 0 0 Furniture and Equipment Expense in Detail // - /0/ // - // // - /0/ // - /0/ % // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Change Adopted Amended Proposed Change Remaining Total Current Budget Budget Budget IT Equipment 0,.,.0,., % 0,000.00, , % Equipment-Fixed Asset,.0,.00 00,.00, % 0,000.00,000.00, % Large Furniture-Fixed Asset , , , , , % Heavy Equipment. -Fixed Asset , , Tractors, Mowers & Cutters,.0,. 0., %,000.00, , % Vehicle Acquisitions.-Fixed Asset,.00,.00.00,00.00.% 0,000.00, , % Total,.,.,. 0, %, ,000.00, % - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0 - Workgroup printers; server memory; plotter - Light plants $,000 each, $,000 Sandbag machine - Dump Truck $,000; Bobcat $,000; Trailer $,000 - cutters $,000 each - Diesel pickup truck $0,000 Year 0

22 Capital Project Fund

23 0 0 0 West Closure Complex - Capital Project Fund // - /0/ // - // // - /0/ // - /0/ % Change // - /0/ // - /0/ // - // % Actual YTD Estimated Estimated Current Adopted Amended Proposed Change Remaining Total Year Budget Budget Budget Revenue Operating Transfer In (Capital Project) 0.00,00, , , , Plaquemines Parish Gov't ,000.00, ,000.00, Total Revenues 0.00,00,000.00,000.00, ,000.00, Expenses Maintenance Repairs 0.00,0. 0,000.00, ,0. 00, Engineering Consultant 0.00,0. 0,000.00, ,0. 00, Insurance 0.00, , , Inspections , , , , Utilities 0.00,. 0,000.00,. 0.00,. 0, Small Tool Purchases 0.00,0. 0,00.00,. 0.00,. 0, Fuel Purchases , , , , Total Expenses ,0. 0,00.00, ,0. 0, Surplus / (Deficit) - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I)

24 0 0 0 // - /0/ // - // // - /0/ // - /0/ % Change // - /0/ // - /0/ // - /0/ % Actual YTD Estimated Estimated Current Adopted Amended Proposed Change Remaining Total Year Budget Budget Budget Revenue Transfers In (WJLD) 0,,00.00 Transfers In (ALD),,00.00 Capital Project Funds ,000.00,,00. Total Revenues ,000.00,,00. Expenses Construction Contracts ,00, Engineering Consultant , , , Surveying Fees ,0, Inspections ,0, Total Expenses , ,000.00,00, Surplus / (Deficit) - Actual expenditures for Fiscal Year 0 (July, 0 through June 0, 0) - Actual expenditures through February, 0 - Estimated expenditures remaining for Fiscal Year 0 (July, 0 through June 0, 0) - Amount of total projected expenses through June 0, 0 - Percent change from prior year actual (Column B) to current year estimated total (Column E) - Budget adopted at March, 0 Board Meeting for Fiscal Year 0 (July, 0 through June 0, 0) - Original adopted budget plus amendments through February, 0 - Proposed budget for Fiscal Year 0 (July, 0 through June 0, 0) - Percent change from current amended budget (Column H) to next fiscal year proposed budget (Column I) 0- Based on the cost allocation transferred in.% from West Jefferson Levee District - Based on the cost allocation transferred in.% from Algiers Levee District Levee Lifts - Capital Project Fund

25

26

27

28