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
Sewerage
District No. 4
Sub-Drainage
District No. 1 of
3
Gravity Drainage
District No. 5
(Component Units)
Sub-Drainage
District No. 2 of
GDD No. 5
Cash and cash equivalents $ 109,783 $ 113,403 $ 635,170 $ 77,645
Investments - 311,211 - -
Receivables, net of allowances for uncollectibles 13,870 83,970 201,482 -
Due from primary government/component units 46,439 - - -
Inventory - - - -
Prepaid items 5,916 - - -
Deferred charges - 3,182 66,668 -
Restricted assets - - - -
Other assets - - 47,800 -
Capital assets
Land, improvements, and construction in progress 5,000 378,391 561,895 334,209
Other capital assets, net of depreciation 10,008 163,201 756,128 -
TOTAL ASSETS 191,016 1,053,358 2,269,143 411,854
LIABILITIES
Accounts, salaries, and other payables 11,547 60,061 11,178 39,950
Payable from restricted assets - - - -
Due to primary governement/component units - - - -
Unearned revenue - - - -
Other liabilities - - 1,688 -
Interest payable - 3,389 21,615 -
Long-term liabilities:
Due within one year 38,000 25,000 155,000 24,000
Due after one year 265,000 206,000 1,495,000 169,000
TOTAL LIABILITIES 314,547 294,450 1,684,481 232,950
NET ASSETS
Invested in capital assets, net of related debt (287,992) 310,592 (331,977) 141,209
Restricted for:
Capital projects - - - -
Debt service - - 188,912 -
Other purposes - - 467,870 -
Unrestricted 164,461 448,316 259,857 37,695
TOTAL NET ASSETS $ (123,531) $ 758,908 $ 584,662 $ 178,904
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