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

SCHEDULE 24
ST. TAMMANY PARISH, LOUISIANA
Balance Sheet
Sub-Drainage District No. 1 of Drainage District No. 3 Governmental Funds
December 31, 2010
ASSETS
103
Sub-Drainage
District No. 1 of 3
General
203
Sub-Drainage
District No. 1 of 3
Debt
335
Sub-Drainage
District No. 1 of 3
Capital
TOTAL
GOVERNMENTAL
FUNDS
Cash and cash equivalents $ 16,095 $ 1,419 $ 95,889 $ 113,403
Investments 43,978 3,885 263,348 311,211
Receivables, net of allowances for uncollectibles:
Ad valorem/parcel fees 81,860 - - 81,860
Other receivables 320 33 1,757 2,110
Total Assets $ 142,253 $ 5,337 $ 360,994 $ 508,584
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts, salaries, and other payables $ 146 $ - $ 59,915 $
60,061
Total Liabilities 146 - 59,915 60,061
Fund balances:
Unreserved 142,107
5,337
301,079
448,523
Total Fund Balances 142,107 5,337 301,079 448,523
Total Liabilities and Fund Balances $ 142,253 $ 5,337 $ 360,994
Amounts reported for governmental activities in the statement of net assets are different because:
Capital assets used in governmental activities are not financial resources and therefore are not
reported in the funds. 541,592
Long-term liabilities, including bonds payable, are not due and payable in the current period and
therefore are not reported in the funds. (231,207)
$ 758,908
195