WBR Council: Spend $5.4M or We'll Cut Your Millage - While Parish Sits on $54M
The West Baton Rouge Parish Council has given the Council on Aging one year to spend down its $5.4 million fund balance, with council members arguing that taxpayer money shouldn't accumulate in savings accounts.
"We don't want to build savings accounts. It's not my money; it's not your money; it's the taxpayers' money, and we can't let the reserves get like this," said Parish Council Chair Carey Denstel at Thursday night's meeting, June 26th.
The council’s directive shines a light on inconsistent reserve fund policies across parish agencies, as budget documents show the parish itself maintains substantial fund balances in multiple departments.
Dramatic Growth in Fund Balance
Denstel noted the agency's fund balance has grown dramatically, from $1.7 million in 2020 to the current $5.4 million. "You’ve added over three million dollars, three and a half million dollars, and you’re gonna grow up some more so you’re gonna go to [over] four million dollars in the last five years." he said.
Council on Aging representatives said the funds accumulated from interest earnings on the agency's checking account and payments from the American Rescue Plan Act, a federal COVID-19 stimulus program.
"That's why you see our budget going up because we've been using most of the federal money," said Executive Director Tommie Gordon. "If you don't give back the federal money, if you don't use it, they're going to take it back."
The agency collects 1.5 mills in property taxes, generating approximately $1.17 million annually. The $5.4 million balance represents about 4.6 years of millage revenue.
About 600 elderly adults regularly use Council on Aging services, according to Financial Officer Lachandra Atkins. With 15.3 percent of parish residents aged 65 or older, the agency is considering satellite locations and wellness centers to reach more seniors.
Parish Fund Balances
An examination of the parish's 2025 budget reveals significant fund balances across various departments and special funds. The analysis includes both direct parish departments and semi-independent agencies like the Library and Council on Aging that operate with separate boards but submit budgets through the parish.:
| Department (Combined) | Combined Balance ($M) | Combined Expenses ($M) | Years of Reserves |
|---|---|---|---|
| Criminal Court | 1.7 | 0.151 | 11.3 |
| Council on Aging | 5.4 | 1.17 | 4.6 |
| Sales Tax Office | 4.5 | 1.1 | 4.1 |
| Library | 4.5 | 2.9 | 1.6 |
| Tourist Commission | 2.9 | 1.8 | 1.6 |
| Health Unit | 1.6 | 1.1 | 1.5 |
| Recreation + Community Centers | 5.4 | 4.2 | 1.3 |
| E-911 | 1.2 | 0.4 | 2.9 |
| Central Communications | 1.7 | 2.2 | 0.8 |
| Drainage | 4.2 | 5.3 | 0.8 |
| Public Utilities | 7.1 | 9.4 | 0.8 |
| Museum | 2.0 | 1.7 | 1.2 |
| Fire District | 3.1 | 7.4 | 0.4 |
| General Fund | 8.3 | 18.8 | 0.4 |
The parish is actively drawing down reserves in some areas - the General Fund dropped from $24.9 million in 2023 to a planned $8.3 million in 2025, representing a $16.6 million reduction over two years. Even after this drawdown, the parish still plans to maintain $8.3 million in General Fund reserves - more than the $5.4 million they're demanding the Council on Aging eliminate entirely. When including all fund balances across various budgets, the parish maintains over $54 million total, according to the 2025 budget recap document
Years of Operation by Fund Balance
To assess reserve levels across budgets, WBR Independent calculated how long each budget could operate using only their current fund balances without any new revenue. The analysis divides each budget’s ending fund balance by their annual operating expenses, using figures from the parish’s 2025 Budget Document and 2025 Budget Recap.
Based on fund balances compared to annual operating expenses, parish budgets could operate for varying lengths of time without new revenue.
The Criminal Court's 11.3 years of reserves stands out as particularly excessive, while the Council on Aging's 4.6 years falls in the middle range of parish budgets.
Infrastructure Needs vs. Reserve Criticism
The council's criticism of the aging agency's fund management comes as the parish faces significant infrastructure backlogs while maintaining substantial reserves and planning major expenditures.
Parish drainage maintenance illustrates the scope of deferred work. Of approximately 740 miles of drainage infrastructure requiring maintenance, only 5 miles have been cleaned out recently. At the current pace, it would take 140 months—nearly 12 years—to address the entire system.
The criticism also comes as the parish recently approved up to $9.16 million in revenue bonds for sewer system improvements, as reported by WBR Independent in June. Bond consultant Jim Ryan explained the debt can be repaid using "lawfully available funds"—any parish revenue not dedicated to other purposes, including sales tax collections.
These infrastructure decisions occur while the parish maintains $8.3 million in unrestricted General Fund reserves alone, with over $54 million total when including unrestricted funds across various budgets.
Different Purposes, Different Standards?
While some balances are legally restricted for debt service or infrastructure, many others, including portions of the General Fund and sales tax revenues, are not, making the selective criticism of one agency's reserves difficult to explain.
However, the council's criticism of the aging agency's financial management has prompted questions about whether consistent reserve policies apply across all parish budgets. The analysis reveals the Council on Aging's 4.6 years of reserves actually falls in the middle range among parish budgets.
Most notably, the Criminal Court maintains 11.3 years of operating reserves—nearly three times longer than the Council on Aging—yet has faced no public criticism from council members. The sales tax office also maintains 4.1 years of reserves, comparable to the aging agency.
Council member Alan Crowe issued a direct threat regarding the agency's millage. "We do have the authority up here to cut the millage, so if you don't need it, I can tell you I'm gonna be the one making that motion to cut the millage," Crowe said.
Seeking Solutions
The Council on Aging is exploring ways to responsibly utilize its reserves, including the possibility of building satellite locations and expanding services that appeal to younger seniors who may not feel the current programs fit their needs.
"They use that as a model to bring in the younger seniors into the Council on Aging," said Financial Officer Lachandra Atkins, referring to wellness centers in other parishes. "We have a lot of the older seniors. A lot of the younger seniors don't feel they're old enough."
Council members reiterated their support for the agency’s mission, while emphasizing the need for visible use of taxpayer funds.
"We're not trying to cut y’all’s money out, but we just want that money to be used and used wisely, and come up with innovative ways to get that to the aging in our parish," said Councilman Alan Crowe. "They paid their dues, and we want to see them taken care of."
Other Council Business
The council also addressed several other matters affecting residents:
Drainage Tax Elections: The council approved resolutions calling for special elections to renew the drainage tax and library tax. These renewals will appear on future ballots for voter consideration.
Industrial Zoning: The council approved a rezoning request for Warren Oil Company at 956 Highway 190 West, changing the designation from small-scale industrial to moderate-scale industrial. The company plans to use the existing building for non-hazardous fuel storage and distribution, with capacity well below the maximum allowed under the new zoning.
Municipal Authority Membership: The parish approved joining the Louisiana Local Government Environmental Facilities and Community Development Authority, with Parish President Jason Manola appointed as the parish's representative. This membership was required to proceed with the sewer system bond financing.
The council's next regular meeting is scheduled for the second Thursday of the month at 5:30 PM.
Next Steps
The Council on Aging has one year to develop and implement plans for reducing its fund balance. The agency is open to suggestions from the community on expanding services and improving outreach. Meanwhile, questions remain about whether the parish will apply similar scrutiny to other departments with comparable or higher reserve levels.
The West Baton Rouge Parish Council meets on the second and fourth Thursdays at 5:30 PM at the WBR Governmental Building, 880 N. Alexander Avenue, Port Allen.
Sources:
- West Baton Rouge Parish Council meeting, June 26, 2024 (video: https://www.youtube.com/watch?v=IWUG1XlffRk)
- West Baton Rouge Parish 2025 Budget Document (https://www.wbrcouncil.org/documentcenter/view/5052)
- West Baton Rouge Parish 2025 Budget Recap (https://www.wbrcouncil.org/documentcenter/view/4867)
- West Baton Rouge Parish Council Financial Report, December 31, 2023 (https://app.lla.state.la.us/go.nsf/get?OpenAgent&arlkey=72231573APPP-D85NKZ)
- West Baton Rouge Parish 2025 Sales Tax Budget (https://www.wbrcouncil.org/documentcenter/view/4868)
#WBRIndependent
