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

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ST. TAMMANY PARISH GOVERNMENT Capital Asset Activity Detail Component Units, Discretely Presented For the Year Ended December 31, 2010 SCHEDULE 29 continued Communication District No. 1 Capital assets being depreciated: Beginning Balance Increases Decreases Ending Balance Buildings and improvements $ 2,633,427 $ - $ - $ 2,633,427 Machinery and equipment 3,614,789 120,614 - 3,735,403 Vehicles 92,569 - - 92,569 Furniture and equipment 289,121 524 - 289,645 Total capital assets being depreciated 6,629,906 121,138 - 6,751,044 Less accumulated depreciation for: Buildings and improvements (746,120) (152,938) - (899,058) Machinery and equipment (2,312,450) (291,415) - (2,603,865) Vehicles (41,802) (15,819) - (57,621) Furniture and equipment (166,822) (36,094) - (202,916) Total accumulated depreciation (3,267,194) (496,266) - (3,763,460) Total capital assets being depreciated - net $ 3,362,712 $ (375,128) $ - $ 2,987,584 St. Tammany Parish Coroner Capital assets not being depreciated: Land $ 1,401,220 $ - $ - $ 1,401,220 Construction in progress 495,664 735,524 - 1,231,188 Total capital assets not being depreciated 1,896,884 735,524 - 2,632,408 Capital assets being depreciated: Vehicles 276,990 - - 276,990 Furniture and equipment 1,807,243 287,271271 - 2,094,514 Total capital assets being depreciated 2,084,233 287,271 - 2,371,504 Less accumulated depreciation for: Vehicles (237,987) (25,456) - (263,443) Furniture and equipment (593,529) (251,374) - (844,903) Total accumulated depreciation (831,516) (276,830) - (1,108,346) Total capital assets being depreciated - net 1,252,717 10,441 - 1,263,158 Total capital assets - net $ 3,149,601 $ 745,965 $ - $ 3,895,566 Drainage District No. 2 Capital assets being depreciated: Buildings and improvements $ 10,000 $ - $ - $ 10,000 Machinery and equipment 200,974 - - 200,974 Total capital assets being depreciated 210,974 - - 210,974 Less accumulated depreciation for: Buildings and improvements (10,000) - - (10,000) Machinery and equipment (151,775) (2,578) - (154,353) Total accumulated depreciation (161,775) (2,578) - (164,353) Total capital assets being depreciated - net $ 49,199 $ (2,578) $ - $ 46,621 201
ST. TAMMANY PARISH GOVERNMENT Capital Asset Activity Detail Component Units, Discretely Presented For the Year Ended December 31, 2010 SCHEDULE 29 continued Drainage District No. 4 Capital assets not being depreciated: Beginning Balance Increases Decreases Ending Balance Construction in progress $ 166,870 $ 440,104 $ - $ 606,974 Capital assets being depreciated: Machinery and equipment 424,043 - - 424,043 Less accumulated depreciation for: Machinery and equipment (334,479) (12,963) - (347,442) Total capital assets being depreciated - net 89,564 (12,963) - 76,601 Total capital assets - net $ 256,434 $ 427,141 $ - $ 683,575 Fire Protection District No. 1 Capital assets not being depreciated: Land $ 240,697 $ - $ - $ 240,697 Capital assets being depreciated: Buildings and improvements 2,224,595 2,918 - 2,227,513 Machinery and equipment 7,365,454 302,557 7,668,011 Total capital assets being depreciated 9,590,049 305,475 - 9,895,524 Less accumulated depreciation for: Buildings and improvements (717,233) (70,000) - (787,233) Machinery and equipment (3,477,629) (530,000) - (4,007,629) Total accumulated depreciation (4,194,862) (600,000) 000) - (4,794,862) Total capital assets being depreciated - net 5,395,187 (294,525) - 5,100,662 Total capital assets - net $ 5,635,884 $ (294,525) $ - $ 5,341,359 Fire Protection District No. 2 Capital assets not being depreciated: Land $ 566,400 $ - $ - $ 566,400 Capital assets being depreciated: Buildings and improvements 509,082 730,857 - 1,239,939 Machinery and equipment 225,732 52,441 - 278,173 Vehicles 1,161,127 19,515 - 1,180,642 Furniture and equipment 37,499 43,002 - 80,501 Total capital assets being depreciated 1,933,440 845,815 - 2,779,255 Less accumulated depreciation for: Buildings and improvements (166,567) (17,622) - (184,189) Machinery and equipment (165,534) (20,772) - (186,306) Vehicles (550,737) (113,175) - (663,912) Furniture and equipment (28,823) (4,734) - (33,557) Total accumulated depreciation (911,661) (156,303) - (1,067,964) Total capital assets being depreciated - net 1,021,779 689,512 - 1,711,291 Total capital assets - net $ 1,588,179 $ 689,512 $ - $ 2,277,691 202
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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
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SCHEDULE 15 continued 305 306 307 C
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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 202 and 203: SCHEDULE 24 ST. TAMMANY PARISH, LOU
Page 204 and 205: SCHEDULE 25 335 TOTAL Sub-Drainage
Page 210 and 211: 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
Page 252 and 253: ST. TAMMANY PARISH, GOVERNMENT DEMO
Page 254 and 255: TABLE 18 ST. TAMMANY PARISH, LOUISI
Page 256 and 257: 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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