Pierre Part Bayou-Pioneer
September 22, 2026
Finance Committee Meeting
Of the
Assumption Parish Police Jury
Wednesday, August 26, 2026
4:12 O’clock p.m.
1. Committee members recorded as present were: Mr. Jeff Naquin, Chairman; Mr. Leroy Blanchard, Mr. Ron Alcorn, Mr. Michael Dias, Mr. Chris Carter
Other Police Jurors recorded as present were: Mr. Charles Breaux, Mr. Myron Matherne, Mr. Ira Patureau, Mr. Jamie Ponville
2. Chairman Jeff Naquin requested approval to pay the List of Bills submitted through August 21, 2026.
3. Committee member Ron Alcorn offered a motion, seconded by Mr. Chris Carter, ”THAT, the committee approve to pay the List of Bills submitted through August 21, 2026.” This motion was unanimously adopted.
4. Chairman Jeff Naquin requested approval of the Budget Comparison Statements for July 2026. The Secretary-Treasurer stated that they are presented in the packet and there are no recommended changes at this point.
5. Committee member Chris Carter offered a motion, seconded by Mr. Michael Dias, ”THAT, the committee approve the Budget Comparison Statements for July 2026.” This motion was unanimously adopted.
6. Chairman Jeff Naquin requested approval of amended budgets for 2026.
7. Chairman Jeff Naquin recognized the Secretary-Treasurer to present the 2026 amended budget; she stated that she wants the jury to pay attention to the General Fund. She added that at the end of 2027 we will not be able to operate as we are today. General Fund total revenues are $2,821,577, total expenditures are $2,848,834, a total deficiency of ($27,257), transfers in $73,157, transfers out ($831,130), a beginning fund balance of $1,672,973, an ending fund balance of $887,743.
8. 1% Sales Tax total revenues are $4,074,735, total expenditures are $3,498,149, an excess of $576,586, transfers out ($1,252,268), a beginning fund balance of $8,098,169, an ending fund balance of $7,422,487.
9. Road & Bridge total revenues are $3,243,887, total expenditures are $4,474,930, a total deficiency of ($1,231,043), transfers in $994,400, a beginning fund balance of $1,397,341 an ending fund balance of $1,160,698.
10. Off Duty Officer Fund total revenues are $37,421, total expenditures are $12,340, an excess of $25,081, transfers out ($25,000), a beginning fund balance of $15,991, an ending fund balance of $16,072.
11. Criminal Court Fund total revenues are $219,251, total expenditures are $427,705, a deficiency of ($208,454), transfers in $209,000, transfers out ($273), a beginning fund balance of $1, an ending fund balance of $274.
12. Library Fund total revenues are $1,498,363, total expenditures are $1,170,740, an excess of $327,623, a beginning fund balance of $4,326,469, an ending fund balance of $4,654,092. She stated that they are operating within a balanced budget and that is why they are proposing the propositions in November.
13. Road Lighting District #1 total revenues are $197,001, total expenditures are $95,014, an excess of $101,987, a beginning fund balance of $1,313,722, an ending fund balance of $1,415,709.
14. Consolidated Road Lighting #1 total revenues are $118,235, total expenditures are $65,100, an excess of $53,135, a beginning fund balance of $522,892, an ending fund balance of $576,027.
15. OEP Federal Grants total revenues are $1,459,539, total expenditures are $2,701,955, a deficiency of ($1,242,416), transfers in $1,214,878, a beginning fund balance of $2,581,300, an ending fund balance of $2,553,762.
16. Office of Emergency Preparedness total revenues are $818,609, total expenditures are $1,033,151, a deficiency of ($214,542), transfers in $206,000, a beginning fund balance of $48,682, an ending fund balance of $40,140.
17. ½% Sales Tax (Road Fund) total revenues are $4,826,871, total expenditures are $6,097,567, a deficiency of ($1,270,696), transfers out ($75,000), a beginning fund balance of $3,789,412, an ending fund balance of $2,443,716.
18. ¼% Sales Tax (Drainage) total revenues are $916,478, total expenditures are $1,046,861, a deficiency of ($130,383), transfers in $2,215, a beginning fund balance of $1,767,479, an ending fund balance of $1,639,311.
19. “911” Parish Communications District total revenues are $211,700, total expenditures are $239,669, a deficiency of ($27,969), transfers in $3,609, a beginning fund balance of $453,849, an ending fund balance of $429,489.
20. Consolidated Fire District (Pierre Part-Belle River) total revenues are $338,457, total expenditures are $337,457, an excess of $1,000, transfers out ($1,000), a beginning fund balance of $274,337, an ending fund balance of $274,337.
21. Consolidated Fire District (Paincourtville) total revenues are $338,430, total expenditures are $337,430, an excess of $1,000, transfers out ($1,000), a beginning fund balance of $274,332, an ending fund balance of $274,332.
22. Consolidated Fire District (Napoleonville) total revenues are $299,320, total expenditures are $298,320, an excess of $1,000, transfers out ($1,000), a beginning fund balance of $240,619, an ending fund balance of $240,619.
23. Consolidated Fire District (Bayou L’Ourse) total revenues are $182,025, total expenditures are $181,025, an excess of $1,000, transfers out ($1,000), a beginning fund balance of $139,359, an ending fund balance of $139,359.
24. Council on Aging total revenues are $1,296,646, total expenditures are $1,310,151, a deficiency of ($13,505), a beginning fund balance of $1,068,532, an ending fund balance of $1,055,027.
25. Consolidated Fire District (Labadieville) total revenues are $256,294, total expenditures are $255,294, an excess of $1,000, transfers out ($1,000), a beginning fund balance of $193,126, an ending fund balance of $193,126.
26. Public Buildings Fund total revenues are $523,992, total expenditures are $583,742, a deficiency of ($59,750), a beginning fund balance of $1,114,389, an ending fund balance of $1,054,639.
27. La Cooperative Extension total revenues are $339,888, total expenditures are $467,761, a deficiency of ($127,873), a beginning fund balance of $1,149,374, an ending fund balance of $1,021,501.
28. Library Board Fund total revenues are $4,021, total expenditures are $7,970, a deficiency of ($3,949), a beginning fund balance of $51,990, an ending fund balance of $48,041.
29. Lower Belle River Drainage District #12 total revenues are $2,083, total expenditures are $1,176, an excess of $907, a beginning fund balance of $13,744, an ending fund balance of $14,651.
30. Labadieville Drainage District #3 total revenues are $3,089, total expenditures are $415, an excess of $2,674, a beginning fund balance of $33,927, an ending fund balance of $36,601.
31. Marais Drainage District total revenues are $418, total expenditures are $20, an excess of $398, a beginning fund balance of $12,673, an ending fund balance of $13,071.
32. Hard Times Drainage District total revenues are $926, total expenditures are $20, an excess of $906, a beginning fund balance of $27,894, an ending fund balance of $28,800.
33. Landry Subdivision Gravity Drainage District #7 total revenues are $23,344, total expenditures are $15,009, an excess of $8,335, a beginning fund balance of $62,007, an ending fund balance of $70,342.
34. Oakridge Subdivision Drainage District #8 total revenues are $6,364, total expenditures are $3,894, an excess of $2,470, a beginning fund balance of $26,949, an ending fund balance of $29,419.
35. Northwest Side LA 70 Drainage District #9 total revenues are $6,173, total expenditures are $6,241, a deficiency of ($68), a beginning fund balance of $7,842, an ending fund balance of $7,774.
36. Knotts Gravity Drainage District #11 total revenues are $3,425, total expenditures are $3,360, an excess of $65, a beginning fund balance of $22,589, an ending fund balance of $22,654.
37. LA 70 to Lee Drive Drainage District #14 total revenues are $12,038, total expenditures are $4,880, an excess of $7,158, a beginning fund balance of $54,772, an ending fund balance of $61,930.
38. Pierre Part/Belle River Recreation District Veteran’s Park total revenues are $526,610, total expenditures are $595,770, a deficiency of ($69,160), transfers in $142,365, transfers out ($265,141), a beginning fund balance of $449,433, an ending fund balance of $257,497.
39. Assumption Gravity Drainage District #2 total revenues are $17,208, total expenditures are $3,760, an excess of $13,448, a beginning fund balance of $235,653, an ending fund balance of $249,101.
40. Assumption Gravity Drainage District #5 (Plattenville) total revenues are $2,289, total expenditures are $280, an excess of $2,009, a beginning fund balance of $51,037, an ending fund balance of $53,046.
41. Bertrandville Recreation District total revenues are $88, total expenditures are $10, an excess of $78, a beginning fund balance of $2,674, an ending fund balance of $2,752.
42. Bayou Pierre Part North Drainage District total revenues are $738, total expenditures are $917, a deficiency of ($179), a beginning fund balance of $1,628, an ending fund balance of $1,449.
43. Pierre Part Settlement Drainage District total revenues are $141, total expenditures are $1,483, a deficiency of ($1,342), a beginning fund balance of $3,769, an ending fund balance of $2,427.
44. GOMESA 2021 Bonds total revenues are $191,498, total expenditures are $3,685,803, a deficiency of ($3,494,305), transfers out ($1,608,153), a beginning fund balance of $5,782,714, an ending fund balance of $680,256.
45. Lower Texas Drainage District total revenues are $6,755, total expenditures are $3,906, an excess of $2,849, a beginning fund balance of $26,360, an ending fund balance of $29,209.
46. Ward 1 Recreation District total revenues are $7,515, total expenditures are $17,219, a deficiency of ($9,704), a beginning fund balance of $17,514, an ending fund balance of $7,810.
47. Opiod Abatement total revenues are $71,648, total expenditures are $100,000, a deficiency of ($28.352), a beginning fund balance of $449,418, an ending fund balance of $421,066.
48. Bayou L’Ourse Gravity Drainage District #1 total revenues are $74,094, total expenditures are $65,504, an excess of $8,590, transfers out ($2,215), a beginning fund balance of $109,936, an ending fund balance of $116,311.
49. Bayou L’Ourse Recreation District #1 total revenues are $276,217, total expenditures are $328,618, a deficiency of ($52,401), a beginning fund balance of $475,463, an ending fund balance of $423,062.
50. Pierre Part/Belle River Recreation Bond Sinking Fund (Debt Service Fund) total revenues are $45, total expenditures are $98,632, a deficiency of ($98,587), transfers in $98,632, a beginning fund balance of $194, an ending fund balance of $239.
51. Solid Waste (Enterprise Fund) total revenues are $3,230,577, total expenditures are $2,959,217, an excess of $271,360, a beginning fund balance of $616,638, an ending fund balance of $887,998. Total ending fund balance with enterprise adjustments $889,639.
52. OEP Special Industry Fund (Enterprise Fund) total revenues are $85,050, total expenditures are $90,347, a deficiency of ($5,297), a beginning fund balance of $86,506, an ending fund balance of $110,534. Total ending fund balance with enterprise adjustments $408,526.
53. Mosquito Abatement (Enterprise Fund) total revenues are $353,421, total expenditures are $251,421, an excess of $102,000, a beginning fund balance of $415,630, an ending fund balance of $528,358. Total ending fund balance with enterprise adjustments $662,694.
54. Consolidated Sewer District (Enterprise Fund) total revenues are $157,666, total expenditures are $207,488, a deficiency of ($49,822), transfers in $31,500, a beginning fund balance of $53,351, an ending fund balance of $35,029. Total ending fund balance with enterprise adjustments $40,209.
55. PP/BR Recreation Bond Construction Fund (Project Budget) total revenue $6,053, total expenditures are $210,045, a deficiency of ($203,992), bond proceeds $1,000,000, transfer out ($769,008), a beginning fund balance of $0, an ending fund balance of $0.
56. Community Development Fund total revenues are $513, total expenditures are $382,415, a deficiency of ($381,902), transfer in $382,853, transfer out ($2,936), a beginning fund balance of $22,796, an ending fund balance of $20,811.
57. Energy Assistance Program total revenues are $193,295, total expenditures are $192,622, an excess of $673, transfers out ($673), a beginning fund balance of $0, an ending fund balance of $0.
58. Section 8 Housing total revenues are $581,507, total expenditures are $606,031, a deficiency of ($24,524), a beginning fund balance of $85,149, an ending fund balance of $60,625.
59. Community Services Block Grant total revenues are $53,895, total expenditures are $53,895, a beginning fund balance of $0, an ending fund balance of $0.
60. Capital Outlay (Assumption Parish Pumps & Drainage) total revenues are $467,500, total expenditures are $634,167, a deficiency of ($166,667), transfer in $166,667, a beginning fund balance of $0, an ending fund balance of $0.
61. Capital Outlay (Shell Beach Boat Launch) total revenues are $134,871, total expenditures are $426,000, a deficiency of ($291,129), transfers in $291,129, a beginning balance of $0, an ending fund balance of $0.
62. Capital Outlay (Grant Park) total revenues are $262,770, total expenditures are $350,360, a deficiency of ($87,590), transfers in $87,590, a beginning balance of $0, an ending fund balance of $0.
63. Community Action Agency Advisory Board total revenues are $0, total expenditures are $0, a beginning fund balance of $14, an ending fund balance of $14.
64. Line-Item Appropriation (Nap & Pain Fire Depts) total revenues are $50,000, total expenditures are $50,000, a beginning fund balance of $0, an ending fund balance of $0.
65. Local Government Assistance Program (Courthouse Renovations) total revenues are $76,358, total expenditures are $211,670, a deficiency of ($135,312), transfers in $135,312, a beginning fund balance of $0, an ending fund balance of $0.
66. Local Government Assistance Program (Dump Truck, Mini Excvtr, Display) total revenues are $275,000, total expenditures are $275,000, a beginning fund balance of $0, an ending fund balance of $0.
67. Local Government Assistance Program (CWEF – Water Lines/Water Pump Imprv) total revenues are $156,000, total expenditures are $156,000, a beginning fund balance $0, an ending fund balance $0.
68. Recreation Trails Program (Belle Rose Library Walking Trail) total revenues are $7,352, total expenditures are $9,190, a deficiency of ($1,838), transfers in $1,838, a beginning fund balance of $0, an ending fund balance of $0.
69. Recreation Trails Program (Gilbert Dupaty Park Walking Trail) total revenues are $112,000, total expenditures are $140,000, a deficiency of ($28,000), transfer in $28,000, a beginning fund balance of $0, an ending fund balance of $0
70. CDBG DRP (CDBG DSP Mit – Cancienne Canal) (Project Budget) total revenues are $3,705,587, total expenditures are $3,705,587, a beginning fund balance of $0, an ending fund balance of $0.
71. CDBG DRP (CDBG LWI R2 Mit – Bayou St. Vincent) (Project Budget) total revenues are $9,080,000, total expenditures are $9,080,000, a beginning fund balance of $0, an ending fund balance of $0.
72. CDBG DRP (RCIP – Nap Courthouse Weatherization) (Project Budget) total revenues are $840,764, total expenditures are $840,764, a beginning fund balance of $0, an ending fund balance of $0.
73. Land & Water Conservation Fund (Project Budget) total revenues are $1,000,000, total expenditures are $1,688,810, a deficiency of ($688,810), transfers in $735,692, transfers out ($46,882), a beginning fund balance $0, an ending fund balance $0.
74. American Rescue Act SLFRF (Project Budget) total revenues are $4,252,070, total expenditures are $4,252,070, a beginning fund balance of $0, an ending fund balance of $0
75. Line-Item Appropriation (Gilbert Dupaty Park Rehab) (Project Budget) total revenues are $600,000, total expenditures are $574,500, an excess of $25,500, transfers in $2,500, transfers out ($28,000), a beginning fund balance of $0, an ending fund balance of $0.
76. Coastal Protection & Restoration (Amelia Levee Improvements) (Project Budget) total revenues are $2,000,000, total expenditures are $2,000,000, a beginning fund balance of $0, an ending fund balance of $0.
77. The Secretary-Treasurer stated that she is presenting this for approval and we do have the propositions that we are proposing for the November 3rd election. She stated that it is very dire that these propositions do pass and if these do not pass then they will have to come to the table and determine what services will be cut and which employees will be laid off. She stated that there is no other way. Committee member Chris Carter stated that then it is important they inform the public about the importance of passing these. The Secretary-Treasurer stated that the employees that are paid out of General Fund right now for 2026 is $375,000 annually. She added then that they have General Fund Building Administration which is grass cutters and that’s $130,000 annually. She explained that the jail facility which is the prisoners we do receive reimbursement from the Sheriff for $36,000 to assist with the Correct Health contract, but that price tag is $753,000 annually. Chairman Jamie Ponville asked if this is all coming out of the General Fund. The Secretary-Treasurer stated that everything she is discussing will be coming out of the General Fund and continued to say Animal Control is about $55,000 annually, lighting is about $71,000 annually, derelict structures and grass cutting is about $51,000 annually, parks are about $71,000 annually, and Attakapas is about $200,000 annually inclusive of litigation for 2026. She stated recreation for jurors is $90,000 annually but sometimes funds do go over. She added then we get to the transfers out that come out of the General Fund; CDF which is $190,000; CDF salaries which is $58,000; OEP which is $206,000; Consolidated Sewer which is $31,500 and Criminal Court which is $184,000. The Parish Manager stated that for the Consolidated Sewer fund that employee may have a salary of $30,000 annually and that total cost is capsulated in brand new pumps and different things that go to that. He stated that these older plants are failing on a regular basis. Chairman Jeff Naquin stated that the problem is the residents are putting trash down the sewer pipes. He stated that they need to start telling them that if this problem doesn’t stop there will come a point in time where they will no longer have public sewer systems. Committee member Michael Dias and Police Juror Jamie Ponville recommended that they sell these systems. They asked to place this on the next agenda.
78. Committee member Chris Carter offered a motion, seconded by Mr. Leroy Blanchard, “THAT, the committee approve the 2026 amended budgets as presented.” This motion was unanimously adopted
79. Committee member Michael Dias offered a motion, seconded by Mr. Ron Alcorn, “THAT, there being no further business to come before the Finance Committee, the meeting be adjourned.” This motion was unanimously adopted.
Kim M. Torres Jeff Naquin
Secretary-Treasurer Finance Committee Chairman
9/22/26
Cost: $540.00