§ 5-03. The operating budget document.

The provisions of this section shall not apply to the Capital Improvement Budget, which shall be governed by Section 5-05 of Article V. The provisions of this section shall also not apply to Special Revenue Funds which are funded by federal and/or state grants and whose grant period does not correspond with St. Mary Parish's fiscal year. The Operating budget for the Parish government shall present a complete financial plan for the ensuing fiscal year and shall consist of at least three (3) parts as follows:

Part I shall contain:

(1)

A budget message which shall outline the proposed financial plan for the Parish government and describe significant features of the budget for the forthcoming fiscal period; and

(2)

A general budget summary which, with supporting schedules, shall show the relationship between total proposed expenditures and total anticipated revenues for the forthcoming fiscal period and which shall compare these figures with corresponding actual figures for the last completed fiscal year and estimated figures for the year in progress.

Part II shall contain:

(1)

Detailed estimates of all proposed expenditures, showing the corresponding estimated expenditures for each item for the current fiscal year and actual figures for the last preceding fiscal year with explanations of increases or decreases recommended related to performance standards or workload measurements, to the extent of availability of such information;

(2)

Manning or organizational tables for each of the departments, agencies or programs;

(3)

Detailed estimates of all anticipated revenues and other income, showing the corresponding estimated revenue or income for each item for the current fiscal year and actual figures of the last preceding fiscal year with explanations of increases or decreases;

(4)

Delinquent taxes for current and preceding years, with the estimated percentage collectible;

(5)

Statement of the indebtedness of the Parish government, showing debt redemption and interest requirements, debt authorized and unissued, and conditions of the sinking funds; and

(6)

Such other information as may be requested by the council. The total proposed expenditures shall not exceed the total of estimated funds available.

Part III shall contain a proposed complete draft of the appropriation ordinance. All appropriations shall be by department and/or program.

(Ord. No. 1543, § 1, adopted 8-28-02)