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

ST. TAMMANY PARISH, LOUISIANA
Combining Statement of Net Assets
Non-Major Component Units, Discretely Presented
December 31, 2010
ASSETS
Communications
District No. 1
Drainage
District No. 2
Drainage
District No. 4
(Component Units)
Fire Protection
District No. 2
Cash and cash equivalents $ 2,631,976 $ 1,185 $ 199,562 $ 80,364
Investments - - 111,438 2,473,627
Receivables, net of allowances for uncollectibles 553,835 21,201 155,775 2,407,986
Due from primary government/component units - - - -
Inventory - - - -
Prepaid items - - - -
Deferred charges - - - 61,731
Restricted assets - - - -
Other assets - - 1,120 10,584
Capital assets
Land, improvements, and construction in progress - - 606,974 566,400
Other capital assets, net of depreciation 2,987,584 46,621 76,601 1,711,291
TOTAL ASSETS 6,173,395 69,007 1,151,470 7,311,983
LIABILITIES
Accounts, salaries, and other payables 47,322 - 182,790 124,258
Payable from restricted assets - - - -
Due to primary governement/component units 39 - 17,856 -
Unearned revenue - - - -
Other liabilities - - - -
Interest payable - - - 23,147
Long-term liabilities:
Due within one year 165,000 - - 510,258
Due after one year - - - 2,614,103
TOTAL LIABILITIES 212,361 - 200,646 3,271,766
NET ASSETS
Invested in capital assets, net of related debt 2,822,584 46,621 683,575 1,064,209
Restricted for:
Capital projects - - - -
Debt service - - - -
Other purposes - - - -
Unrestricted 3,138,450 22,386 267,249 2,976,008
TOTAL NET ASSETS $ 5,961,034 $ 69,007 $ 950,824 $ 4,040,217
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