The Livingston Parish Finance Committee heard a presentation on proposed 2025 budget amendments and a preview of the 2026 budget, with staff detailing line-item changes, grant reimbursements and several one-time receipts and expenditures.

Gina Miller, senior staff accountant, told the committee that locally obligated FEMA funds already in the state pipeline have proceeded through review and finance processes and that, so far, the federal shutdown had not delayed reimbursements. “Our understanding is that FEMA funds that have already been obligated go…they go through this review process, and then they go through a finance process,” Miller said.

Staff reported September (July collections) sales-tax receipts of $2,479,851; of that total Miller said $619,962 was allocated to the parish jail fund and $1,859,889 to the road program. Year-to-date grant reimbursements as of Sept. 30 were reported at about $18,000,108, with federal reimbursements of roughly $17,004,926 and state reimbursements of about $1,095,009.10.

The presentation highlighted a Year‑5 opioid-abatement deposit (received Oct. 22) of $1,995,889.65, about $1,010,978 more than previously budgeted for Year 5. Staff said the settlement distribution was extended from an 18‑year to a 21‑year schedule (currently projected to cease in 2041) and estimated 2026 receipts of $3,352,753 if current distributions continue. Miller said opioid-abatement monies are targeted to education, treatment and prevention within Livingston Parish.

Officials also reviewed FEMA hazard-mitigation activity (HMTG), including property acquisitions and elevations undertaken to reduce flood risk; staff said those costs are coded to the hazard-mitigation fund and will be tracked by project. Several acquisitions were noted in September, including a purchase recorded with C’s Choice Title for $272,539.05 and another recorded with Professional Title (transcript cents unclear). Committee members said they want clarity on what parish-owned buyout properties can be used for given FEMA restrictions.

Other budget items reviewed included:

• Mosquito abatement: voters rejected a renewal in 2019; the remaining mosquito-abatement balance ($74,363 as of 01/01/2025) is being used for tire-disposal and litter-abatement activities.

• Animal-control building: payments to Macklin Construction in September totaled about $336,000; the committee requested a photo/video progress update and percent-complete presentation at the next full meeting.

• Public works equipment: staff reported sales and salvage of surplus equipment generated approximately $209,525, which helped offset purchases of two new dump trucks and three Kubota tractors to replace aging units.

• Coroner van: one coroner van is inoperable; staff estimated replacement and outfitting (lighting and rollers) at $65,000–$70,000 and said they will seek to move that purchase into the 2025 amended budget at the next full council meeting.

• Bonds for roads: staff said bonds being sold would generate a little over $80 million for a new road program and that staff will use internal project codes to track bond-funded expenditures.

Staff described changes to budget presentation and accounting to improve transparency, including separating capital outlay by equipment, infrastructure and bond-funded projects and introducing internal project codes so vendor payments can be tied to specific projects. Miller told the committee a second draft of the budget would arrive before the end of the month and that the public hearing and adoption process will require finalized figures; staff flagged Dec. 4 as a key date for adoption work.

The committee and staff emphasized transparency and public access to records; committee members encouraged residents to review the legislative auditor records or direct questions to council members or staff. The meeting ended on a unanimous motion to adjourn.