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 Sewerage District No. 4 Capital assets not being depreciated: Beginning Balance Increases Decreases Ending Balance Land $ 5,000 $ - $ - $ 5,000 Capital assets being depreciated: Buildings and improvements 92,910 - - 92,910 Sewer/Water plant, equipment & improvements 862,967 - - 862,967 Machinery and equipment 3,542 - - 3,542 Total capital assets being depreciated 959,419 - - 959,419 Less accumulated depreciation for: Buildings and improvements (92,910) - (92,910) Sewer/Water plant, equipment & improvements (845,159) (7,800) - (852,959) Machinery and equipment (3,542) - - (3,542) Total accumulated depreciation (941,611) (7,800) - (949,411) Total capital assets being depreciated - net 17,808 (7,800) - 10,008 Total capital assets - net $ 22,808 $ (7,800) $ - $ 15,008 Sub-Drainage District No. 1 of 3 Capital assets not being depreciated: Land $ 378,391 $ - $ - $ 378,391 Capital assets being depreciated: Infrastructure 115,926 59,915 - 175,841 Less accumulated depreciation for: Infrastructure (6,955) (5,685) - (12,640) Total capital assets being depreciated - net 108,971 54,230 - 163,201 Total capital assets - net $ 487,362 $ 54,230 $ - $ 541,592 Gravity Drainage District No. 5 Capital assets not being depreciated: Land $ 524,478 $ 16,592 $ - $ 541,070 Construction in progress 199,553 - (178,728) 20,825 Total capital assets not being depreciated 724,031 16,592 (178,728) 561,895 Capital assets being depreciated: Infrastructure 683,250 203,601 - 886,851 Less accumulated depreciation for: Infrastructure (96,606) (34,117) - (130,723) Total capital assets being depreciated - net 586,644 169,484 - 756,128 Total capital assets - net $ 1,310,675 $ 186,076 $ (178,728) $ 1,318,023 Sub-Drainage District No. 2 of GDD No. 5 Capital assets not being depreciated: Construction in progress $ 256,534 $ 77,675 $ - $ 334,209 211
ST. TAMMANY PARISH GOVERNMENT Capital Asset Activity Detail Component Units, Discretely Presented For the Year Ended December 31, 2010 SCHEDULE 29 continued Sub-Drainage District No. 3 of GDD No. 5 Capital assets not being depreciated: Water District No. 2 Beginning Balance Increases Decreases Ending Balance Construction in progress $ 98,624 $ 35,040 $ - $ 133,664 Capital assets not being depreciated: Land $ 10,561 $ - $ - $ 10,561 Capital assets being depreciated: Buildings and improvements 20,060 - - 20,060 Sewer/Water plant, equipment & improvements 2,218,803 50,202 - 2,269,005 Vehicles 107,202 - - 107,202 Furniture and equipment 32,655 - - 32,655 Total capital assets being depreciated 2,378,720 50,202 - 2,428,922 Less accumulated depreciation for: Buildings and improvements (20,060) - - (20,060) Sewer/Water plant, equipment & improvements (967,836) (86,763) - (1,054,599) Vehicles (82,900) (9,547) - (92,447) Furniture and equipment (26,365) (1,650) - (28,015) Total accumulated depreciation (1,097,161) (97,960) - (1,195,121) Total capital assets being depreciated - net 1,281,559 (47,758) - 1,233,801 Total capital assets - net $ 1,292,120 $ (47,758) $ - $ 1,244,362 Water District No. 3 Capital assets not being depreciated: Land $ 96,056 $ 50,543 $ - $ 146,599 Capital assets being depreciated: Buildings and improvements 2,676 - - 2,676 Sewer/Water plant, equipment & improvements 707,636 - - 707,636 Machinery and equipment 49,118 - - 49,118 Total capital assets being depreciated 759,430 - - 759,430 Less accumulated depreciation for: Buildings and improvements (2,389) (94) - (2,483) Sewer/Water plant, equipment & improvements (412,390) (17,520) - (429,910) Machinery and equipment (47,448) (223) - (47,671) Total accumulated depreciation (462,227) (17,837) - (480,064) Total capital assets being depreciated - net 297,203 (17,837) - 279,366 Total capital assets - net $ 393,259 $ 32,706 $ - $ 425,965 212
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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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SCHEDULE 15 continued 324 325 326 D
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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 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
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
Page 258 and 259: SINGLE AUDIT SECTION 251
Page 260 and 261: LAPORTE SEHRT ROMIG HAND CERTIFlED
Page 262 and 263: LAPORTE SEHRT ROMIG HAND CERTIFIED
Page 264 and 265: 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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Comprehensive Annual Financial Report - St. Tammany Parish ...

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