Comprehensive Annual Financial Report - St. Tammany Parish ...

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NON-MAJOR SPECIAL REVENUE FUNDS (Continued) Grants – Department of Justice Fund (404) accounts for receipts and disbursements of Federal and State grants related to emergency preparedness issues, such as grants for developing and updating the All Hazards Plan, creating, training and equipping the Citizens Corps, Community Emergency Response Team, and Critical Incident Stress Management Team, and training and equipping first responders for hazardous materials and terrorist situations. Grants – Other Fund (411) accounts for receipts and disbursements of Federal and State grants not accounted for in another fund. Grants – Roads (415) accounts for receipts and disbursements of Federal and State grants for building and/or improving roadways within the Parish. Grants – Drainage Fund (416) accounts for receipts and disbursements of Federal and State grants related to environmental and drainage improvements, such as grants for watershed studies. Grants – Coastal Fund (418) accounts for receipts and disbursements of Federal and State grants related to coastal zone issues, such as grants for restoring marshes, enhancing coastal recreational activities, inspecting and permitting projects, and determining the future course of development and conservation of the coastal zone. Grants – Environmental Services Fund (420) accounts for receipts and disbursements of Federal and State grants related to environmental issues such as grants for watershed studies. Grants – Community Action Agency Fund (425) accounts for receipts and disbursements of Federal and State grants received to benefit citizens for items such as: weatherization, mortgage and rental assistance, utility assistance and heat relief. Grants – Tammany Trace Fund (430) accounts for receipts and disbursements of Federal and State grants related to the Tammany Trace. The Trace is Louisiana’s first rails-to-trails conversion. It is a scenic 31 mile recreation corridor for pedestrians, bicyclists, equestrians, rollerbladers and joggers which extends from one end of the Parish to the other. Grants – Airport Fund (440) accounts for receipts and disbursements of Federal and State grants related to Airport improvements. Grants – Animal Services Fund (443) accounts for receipts and disbursements of Federal and State grants related to Animal Services. Grants – FTA Fund (450) account for receipts and disbursements of Federal Transit Authority Grants related to constructing Park-n-Ride facilities and transit operations throughout the Parish. Grants – CDBG Fund (460) account for receipts and disbursements of the HUD Entitlement grant funds pursuant to the Parish’s consolidated plan. 99
ST. TAMMANY PARISH, LOUISIANA Combining Balance Sheet Non-Major Special Revenue Funds December 31, 2010 ASSETS 014 STARC/Council on Aging 016 Drainage Maintenance 017 Public Health 018 Economic Development Districts Cash and cash equivalents $ 62,603 $ 406,194 $ 99,470 $ - Investments - 1,095,277 266,071 - Receivables, net of allowances for uncollectibles: Ad valorem/parcel fees 2,541,601 2,750,903 2,750,903 - Sales tax - - - 288,505 Other receivables 46,326 11,497 4,210 - Prepaid items - - 300 - Total Assets $ 2,650,530 $ 4,263,871 $ 3,120,954 $ 288,505 LIABILITIES AND FUND BALANCES Liabilities: Accounts, salaries, and other payables $ 2,641,219 $ 184,776 $ 117,059 $ 288,505 Due to other funds - - - - Due to component units - - - - Unearned revenue - - - - Other liabilities 9,311 515,410 39,838 - Total Liabilities 2,650,530 700,186 156,897 288,505 Fund balances: Reserved for prepaid items - - 300 - Unreserved - 3,563,685 2,963,757 - Total Fund Balances - 3,563,685 2,964,057 - Total Liabilities and Fund Balances $ 2,650,530 $ 4,263,871 $ 3,120,954 $ 288,505 100
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Comprehensive Annual Financial Repo
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ST. TAMMANY PARISH GOVERNMENT COMPR
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Schedule of Compensation Paid to Co
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St. Tammany Parish Department of Fi
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months of 2010. This increase was n
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ST. TAMMANY PARISH EXECUTIVE BRANCH
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ST. TAMMANY PARISH GOVERNMENT PRINC
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LAPORTE SEHRT ROMIG HAND CERTIfiED
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Management’s Discussion and Analy
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The Parish adopts annual appropriat
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At the end of the current fiscal ye
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Expenses and Program Revenues - Gov
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sales tax revenue stabilizes so tha
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Additional information on St. Tamma
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BASIC FINANCIAL STATEMENTS 27
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ST. TAMMANY PARISH, LOUISIANA State
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ST. TAMMANY PARISH, LOUISIANA Balan
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ST. TAMMANY PARISH, LOUISIANA State
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ST. TAMMANY PARISH, LOUISIANA Recon
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STATEMENT G ST. TAMMANY PARISH, LOU
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SCHEDULE H (continued) ST. TAMMANY
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STATEMENT I Recreation District No.
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STATEMENT J Fire Protection Distric
Page 55 and 56: ST. TAMMANY PARISH GOVERNMENT Notes
Page 65 and 66: The details of this $2,123,937 diff
Page 89 and 90: ST. TAMMANY PARISH, LOUISIANA Sched
Page 96 and 97: NOTES TO REQUIRED SUPPLEMENTARY INF
Page 98: SCHEDULE 7 Public Safety Health and
Page 101 and 102: ST. TAMMANY PARISH, LOUISIANA Combi
Page 104 and 105: NON-MAJOR SPECIAL REVENUE FUNDS Spe
Page 108 and 109: SCHEDULE 10 continued 020 Environme
Page 110 and 111: SCHEDULE 10 continued 164 Lighting
Page 112 and 113: SCHEDULE 10 continued 401 Grants -
Page 114 and 115: SCHEDULE 10 continued 440 Grants -
Page 116 and 117: SCHEDULE 11 continued Final Budget
Page 122 and 123: SCHEDULE 11 continued 166 167 169 L
Page 126 and 127: SCHEDULE 11 continued 402 403 404 G
Page 128 and 129: SCHEDULE 11 continued 416 418 420 G
Page 132 and 133: NON-MAJOR DEBT SERVICE FUNDS Debt S
Page 134 and 135: SCHEDULE 12 237 Justice Complex Deb
Page 138 and 139: SCHEDULE 13 continued 249 Total Non
Page 140 and 141: NON-MAJOR CAPITAL PROJECTS FUNDS Ca
Page 142 and 143: NON-MAJOR CAPITAL PROJECTS FUNDS (C
Page 144 and 145: SCHEDULE 14 continued 305 Capital S
Page 146 and 147: SCHEDULE 14 continued 320 GIS Capit
Page 148 and 149: SCHEDULE 14 continued 333 Parish Li
Page 150 and 151: SCHEDULE 15 continued ST. TAMMANY P
Page 152 and 153: SCHEDULE 15 continued 305 306 307 C
Page 154 and 155: SCHEDULE 15 continued 310 311 312 C
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SCHEDULE 15 continued 316 320 321 C
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SCHEDULE 15 continued 324 325 326 D
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SCHEDULE 15 continued Final Budget
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INTERNAL SERVICE FUNDS Internal Ser
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161
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SCHEDULE 16 continued 520 St. Tamma
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SCHEDULE 16 continued 587 Post Empl
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NON-MAJOR COMPONENT UNITS 175
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SCHEDULE 19 continued Fire Protecti
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SCHEDULE 19 continued Recreation Di
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SCHEDULE 19 continued Sub-Drainage
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SCHEDULE 20 continued Drainage Dist
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SCHEDULE 20 continued Net (Expenses
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SCHEDULE 20 continued Gravity Drain
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BUDGETARY COMPARISONS 189
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ST. TAMMANY PARISH, LOUISIANA Sched
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OTHER SUPPLEMENTARY INFORMATION 193
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SCHEDULE 24 ST. TAMMANY PARISH, LOU
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SCHEDULE 25 335 TOTAL Sub-Drainage
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ST. TAMMANY PARISH GOVERNMENT Capit
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ST. TAMMANY PARISH, LOUISIANA Detai
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ST. TAMMANY PARISH, LOUISIANA Debt
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ST. TAMMANY PARISH, LOUISIANA Debt
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STATISTICAL SECTION (UNAUDITED) Thi
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TABLE 1 2007 2006 2005 2004 2003 $
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General Revenues and Other Changes
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TABLE 3 Fiscal Year 2006 2005 2004
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TABLE 4 Fiscal Year 2007 2006 2005
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ST. TAMMANY PARISH, LOUISIANA TAX R
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ST. TAMMANY PARISH, LOUISIANA PRINC
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ST. TAMMANY PARISH, LOUISIANA DIREC
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ST. TAMMANY PARISH GOVERNMENT, LOUI
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ST. TAMMANY PARISH, LOUISIANA RATIO
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ST. TAMMANY PARISH GOVERNMENT TABLE
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ST. TAMMANY PARISH, GOVERNMENT DEMO
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TABLE 18 ST. TAMMANY PARISH, LOUISI
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TABLE 19 2006 2005 2004 2003 2002 2
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SINGLE AUDIT SECTION 251
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LAPORTE SEHRT ROMIG HAND CERTIFlED
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LAPORTE SEHRT ROMIG HAND CERTIFIED
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ST. TAMMANY PARISH, LOUISIANA SCHED
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ST. TAMMANY PARISH, LOUISIANA SCHED
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(Accrued) Unearned (Accrued) Unearn
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St. Tammany Parish Department of Fi
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