Budget

1. Availability of funding

a. Potential Sources of funding

i. Local : majority of funding will come from local sources, such as significant investment of local tax dollars, dedicated millage, fixed charges collected on each household utility meter (water or electricity), local sales taxes, etc. (see State Enabling Act §7726 on service charges for mosquito control).

ii. State : state agencies may provide one-time only funding to parish governments starting mosquito control programs or to provide enhancement funding for parishes that already have established mosquito programs.

Hi. Federal: funds may be available for emergencies such as flooding and during epidemics. (These funds may require matching funds from local government).

2. The geographic size and characteristics of the district. Districts with natural mosquito habitats (rice fields, marsh, etc.) making up a large percentage of total land area could be expected to have higher requirements for proper abatement and control and, therefore, higher per capita expenses. In addition, the geographic location of the district may present unique circumstances (districts located close to Gulf of Mexico must deal with tidal surges, districts located in the southern part of the state often have longer mosquito seasons due to climate, etc.) that could lead to higher requirements and additional expenses.

3. The scope and depth of the abatement program to be developed. While an effective abatement and control program requires a minimum number of components, there is a great deal of flexibility in costs.

a. The ability or use of intergovernmental agreements and cost sharing among governmental entities within the district.

b. Contracting services with an existing abatement district may offer considerable reduction in costs over providing all services in-house.

c. A regional mosquito abatement program (grouping 2 or more parishes) may allow for some cost sharing and for a more efficient and effective use of limited resources (see State Enabling Act §7725 on combination of administrative personnel of two or more districts).

d. A parish government may choose to contract the mosquito abatement services to a private entity, however, the governing body should employ someone certified in Category 8D - Mosquito Control Supervisor to monitor the services preformed. This Contract Monitor should be independent of the contractor and responsible to the parish.

1. Variability of funds. Ideally, the funding source chosen would have minimal variance in its revenue generating ability, to properly manage and expand a mosquito abatement program. For example, sales taxes are directly correlated to the economic well being of the district. A downturn in economic activity for a prolonged period could drastically affect the revenue-generating ability of a sales tax.

2. Total revenue-generating ability of the assessment chosen.

a. A more rural, less densely populated district may not be able to generate sufficient funds with a publicly accepted sales tax rate.

b. A district with a small land base or with a high percentage of land falling in tax-exempt status would find it difficult to generate sufficient funds with publicly accepted ad valorem tax rate.

3. Public acceptability. While there may be several avenues in which a district could generate sufficient funds, any avenue chosen must be accepted and approved by the public.

1. Personnel costs (salaries and benefits).

a. One of the largest cost categories (approximately 40% of a typical budget).

b. May be flexible in that developing districts may require personnel to take on multiple responsibilities, but limiting personnel can limit the effectiveness of a program.

2. Chemicals.

a. The second largest cost category (approximately 28% of a typical budget).

b. Chemical expenses may be modified slightly; however, extreme care should be taken to limit the impact of reduced costs on the program's effectiveness.

3. Other operating expenses (approximately 22% of a typical budget).

a. Include supplies, fuel, insurances, repairs and maintenance, etc. (see Budgetary Information for examples).

b. Contractual services for aerial application and/or other purposes can be a very costly expense and considered as an either/or proposition (see Table 5 in Budgetary Information).

c. Educational and community outreach activities should be considered in operating expenses. The availability of educational materials through other agencies could limit the costs associated with conducting these activities for developing districts with limited resources. In addition, these activities could be incorporated with other activities such as premises inspections and surveillance to limit expenses.

4. Capital expenses (approximately 10% of a typical budget).

a. May be highly variable, given funding availability.

b. Initial investment may be minimal and increase with district growth in the services provided.
c. Capital investment decisions can drastically affect the adequate provision of services.

1. An alternative to establishing an in-house abatement program is to contract the entire program with a private firm.

2. If the entire mosquito abatement program is contracted with a private firm, all components of the program should be maintained.

3. There will likely be some flexibility in expenses as with in-house programs.

4. If contracted, the parish should hire an independent Contract Monitor (see IX. A 3 d, above) to assure efficient and effective operation of the program.