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

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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
ST. TAMMANY PARISH, LOUISIANA Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual Sub-Drainage District No. 1 of Drainage District No. 3 Governmental Funds For the Year Ended December 31, 2010 103 203 Sub-Drainage Dist. 1 of 3 General Sub-Drainage Dist. 1 of 3 Debt Variance Variance Final Budget Actual Amounts Positive (Negative) Final Budget Actual Amounts Positive (Negative) Revenues Ad valorem/parcel fees $ 83,220 $ 83,220 $ - $ - $ - $ - Other revenues: Investment earnings 1,540 1,170 (370) 500 170 (330) Total Revenues 84,760 84,390 (370) 500 170 (330) Expenditures Highways and streets 57,450 21,995 35,455 - - - Capital Outlay: Infrastructure - - - - - - Debt Service: Principal - - - 25,000 25,000 - Interest - - - 10,590 10,590 - Total Expenditures 57,450 21,995 35,455 35,590 35,590 - Excess (Deficiency) of Revenues Over Expenditures 27,310 62,395 35,085 (35,090) (35,420) (330) Other Financing Sources (Uses) Transfers in - - - 35,600 35,600 - Transfers out (35,600) (35,600) - - - - Total Other Financing Sources (Uses) (35,600) (35,600) - 35,600 35,600 - Net Change in Fund Balance (8,290) 26,795 35,085 510 180 (330) Fund Balance - beginning 115,312 115,312 - 5,157 5,157 - Fund Balance - ending $ 107,022 $ 142,107 $ 35,085 $ 5,667 $ 5,337 $ (330) 196
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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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ST. TAMMANY PARISH, LOUISIANA Sched
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NOTES TO REQUIRED SUPPLEMENTARY INF
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SCHEDULE 7 Public Safety Health and
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ST. TAMMANY PARISH, LOUISIANA Combi
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NON-MAJOR SPECIAL REVENUE FUNDS Spe
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NON-MAJOR SPECIAL REVENUE FUNDS (Co
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SCHEDULE 10 continued 020 Environme
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SCHEDULE 10 continued 164 Lighting
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SCHEDULE 10 continued 401 Grants -
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SCHEDULE 10 continued 440 Grants -
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SCHEDULE 11 continued Final Budget
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SCHEDULE 11 continued 166 167 169 L
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SCHEDULE 11 continued 402 403 404 G
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SCHEDULE 11 continued 416 418 420 G
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NON-MAJOR DEBT SERVICE FUNDS Debt S
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SCHEDULE 12 237 Justice Complex Deb
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SCHEDULE 13 continued 249 Total Non
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NON-MAJOR CAPITAL PROJECTS FUNDS Ca
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NON-MAJOR CAPITAL PROJECTS FUNDS (C
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SCHEDULE 14 continued 305 Capital S
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SCHEDULE 14 continued 320 GIS Capit
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SCHEDULE 14 continued 333 Parish Li
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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 160 and 161: SCHEDULE 15 continued Final Budget
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
Page 182 and 183: NON-MAJOR COMPONENT UNITS 175
Page 184 and 185: SCHEDULE 19 continued Fire Protecti
Page 186 and 187: SCHEDULE 19 continued Recreation Di
Page 188 and 189: SCHEDULE 19 continued Sub-Drainage
Page 190 and 191: SCHEDULE 20 continued Drainage Dist
Page 192 and 193: SCHEDULE 20 continued Net (Expenses
Page 194 and 195: SCHEDULE 20 continued Gravity Drain
Page 196 and 197: BUDGETARY COMPARISONS 189
Page 198 and 199: ST. TAMMANY PARISH, LOUISIANA Sched
Page 200 and 201: OTHER SUPPLEMENTARY INFORMATION 193
Page 204 and 205: SCHEDULE 25 335 TOTAL Sub-Drainage
Page 208 and 209: ST. TAMMANY PARISH GOVERNMENT Capit
Page 222 and 223: ST. TAMMANY PARISH, LOUISIANA Detai
Page 224 and 225: ST. TAMMANY PARISH, LOUISIANA Debt
Page 226 and 227: ST. TAMMANY PARISH, LOUISIANA Debt
Page 230 and 231: STATISTICAL SECTION (UNAUDITED) Thi
Page 232 and 233: TABLE 1 2007 2006 2005 2004 2003 $
Page 234 and 235: General Revenues and Other Changes
Page 236 and 237: TABLE 3 Fiscal Year 2006 2005 2004
Page 238 and 239: TABLE 4 Fiscal Year 2007 2006 2005
Page 240 and 241: ST. TAMMANY PARISH, LOUISIANA TAX R
Page 242 and 243: ST. TAMMANY PARISH, LOUISIANA PRINC
Page 244 and 245: ST. TAMMANY PARISH, LOUISIANA DIREC
Page 246 and 247: ST. TAMMANY PARISH GOVERNMENT, LOUI
Page 248 and 249: ST. TAMMANY PARISH, LOUISIANA RATIO
Page 250 and 251: 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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