The Livingston Parish Finance Committee on an administrative vote approved sending an amended 2025 budget and a proposed 2026 budget to the full parish council after a staff presentation that detailed fund-by-fund projections, grant carryforwards and road bond proceeds.

Presenter Gail, who distributed the budget documents, told committee members: "The total operating budget for 2025 was $112,473,710. And in '26, it's a 112,769,113." She said 2026 revenue was shown around $112 million and total expenses listed for 2026 included roughly $156,000,005.64, driven in part by grant carryforwards from prior years.

The presentation emphasized several funds and program changes. For the amended 2025 summary, S2 reported total revenue of $77,212,963 and total expenditures of about $77,000,008.24, noting 56 active grant projects drive year-to-year receivables and payables. On the general fund, staff projected ad valorem receipts of $1,956,134 for 2026, a projection described as a conservative 8% increase compared with expected 2025 receipts.

Staff highlighted reductions and shifts in several departments: legal fees fell from about $354,000 in 2024 to an expected $244,005.64 in 2025; the coroner's office plans to perform in-house autopsies after hiring a pathologist, reducing outside professional services; and the animal control budget reflects revenue from sports wagering and an adoption center funded previously with ARPA and other monies. Presenter Gail said the ARPA fund was closed out in 2025 after final reporting, leaving no ARPA budget for 2026.

The committee also heard about larger restricted funds. Parish staff said an opioid abatement settlement fund (fund 109) was extended from 13 to 21 years, increasing program receipts; staff reported receiving $1,995,890 in late 2025 and an indicated amount of about $3,352,000 for 2026 to support prevention, treatment and education. Hazard-mitigation grant activity is expected to grow, with reported 2025 revenue of about $13,699,149 and a projected 2026 total of about $48,000,001.23 as elevation and acquisition programs accelerate.

Road funding and bond proceeds drew focused discussion. Staff reported bond proceeds received in 2025 of $81,464,755 and a planned allocation of about $35,000,000 for bond infrastructure spending in 2026, plus $9,000,000 of regular infrastructure to finish ongoing projects. Committee members clarified the bond will be used on the parish's priority road list, with engineering, bidding and council approvals required before work begins; staff estimated overlay work could start in April. Presenter Gail said the bond interest rate of 3.14% reduced annual debt payments by roughly $500,000, freeing money for more roads.

Committee members thanked staff for transparency. S3 moved to send the amended 2025 budget and proposed 2026 budget to the full council; S1 said "in lieu of a second, we're gonna just approve it and administrative privilege, send it to the council," and the committee proceeded to send the package to the full council. The meeting then adjourned.

What happens next: the budget package will be reviewed by the full parish council; staff offered to meet individually with any council member who has questions before that meeting.