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

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NON-MAJOR DEBT SERVICE FUNDS Debt Service Funds account for the accumulation of resources for, and payment of, general long-term debt principal and interest. Sales Tax District No. 3 Debt Service Fund (215) accounts for sales tax revenues dedicated for the payment of principal and interest requirements for Sales Tax Bonds, Series 2006. Utility Operations Debt Service (222) accounts for the accumulation of resources for and the payment of debt, principal and interest for revenue bonds issued for the purpose of acquiring a utility company. Library Debt Service Fund (233) accounts for Ad valorem revenues dedicated for the payment of principal and interest requirements for General Obligation Bonds, Series 2008. St. Tammany Parish Jail Debt Service Fund (234) accounts for sales tax revenues dedicated for the payment of principal and interest requirements for Sales Tax Bonds, Series 2006. Justice Complex Debt Service Fund (237) accounts for sales tax revenues dedicated for the payment of principal and interest requirements for Sales Tax Bonds, Series 2006. St. Tammany Parish Coroner Debt Service Fund (239) accounts for Ad valorem revenues dedicated for the payment of principal and interest requirements for the Limited Tax Revenue Bonds, Series 2006. Animal Services Debt Service Fund (243) accounts for Ad valorem revenues dedicated for the payment of principal and interest requirements for Limited Tax Certificates, Series 2002. Sub-Road District No. 2 of Road District No. 19 Debt Service Fund (249) accounts for the special tax levy needed to comply with the interest and principal requirements for Certificate of Indebtedness, Series 2001. 125
ST. TAMMANY PARISH, LOUISIANA Combining Balance Sheet Non-Major Debt Service Funds December 31, 2010 ASSETS 215 Sales Tax District No. 3 Debt Service 222 Utility Operations Debt Service 233 Library Debt Service 234 St. Tammany Parish Jail Debt Service Cash and cash equivalents $ 435 $ 14,057 $ 2,628 $ 38,329 Investments 1,180 37,809 7,208 - Receivables, net of allowances for uncollectibles: Other receivables 16 450 184 25 Restricted assets 1,197,525 - - 2,889,572 Total Assets $ 1,199,156 $ 52,316 $ 10,020 $ 2,927,926 LIABILITIES AND FUND BALANCES Liabilities: Due to other funds $ - $ - $ - $ - Total Liabilities - - - - Fund balances: Reserved for: Debt service 1,199,156 52,316 10,020 1,518,115 Bond retirement - - - 1,409,811 Total Fund Balances 1,199,156 52,316 10,020 2,927,926 Total Liabilities and Fund Balances $ 1,199,156 $ 52,316 $ 10,020 $ 2,927,926 126
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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
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ST. TAMMANY PARISH GOVERNMENT Notes
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The details of this $2,123,937 diff
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Page 81 and 82: ST. TAMMANY PARISH GOVERNMENT Notes
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 106 and 107: NON-MAJOR SPECIAL REVENUE FUNDS (Co
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 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 158 and 159: SCHEDULE 15 continued 324 325 326 D
Page 166 and 167: INTERNAL SERVICE FUNDS Internal Ser
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Page 170 and 171: SCHEDULE 16 continued 520 St. Tamma
Page 172 and 173: 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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