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

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ST. TAMMANY PARISH, LOUISIANA Details of Long-Term Debt Transactions Component Units, Discretely Presented For the Year Ended December 31, 2010 SCHEDULE 31 continued December 31, 2009 Additions Certificates Lease-Purchase Community General of Compensated Notes Payable Disaster Revenue Component Unit Obligation Indebtedness Absences Capital Lease Loan Total Bonds Communications District No. 1 $ - $ 325,000 $ - $ - $ - $ 325,000 $ - St. Tammany Parish Coroner - - 265,594 - - 265,594 - Stp Mosquito Abatement Dist. No.2 - - 68,600 - - 68,600 - Fire Protection District No. 1 - 1,864,000 - 220,717 5,145,439 7,230,156 - Fire Protection District No. 2 - 3,000,000 122,417 349,949 - 3,472,366 - Fire Protection District No. 3 - 417,000 67,884 - - 484,884 - Fire Protection District No. 4 - - 599,593 - 1,587,794 2,187,387 - Fire Protection District No. 5 - - - 312,330 - 312,330 - Fire Protection District No. 7 420,000 160,000 - - - 580,000 - Fire Protection District No. 8 - 357,000 - - 91,190 448,190 - Fire Protection District No. 9 - 82,000 - 19,423 - 101,423 - Fire Protection District No. 11 193,000 - - 200,516 75,861 469,377 - Fire Protection District No. 12 - 755,000 - - 513,375 1,268,375 - Fire Protection District No. 13 - 708,000 - 46,486 - 754,486 - St. Tammany Parish Library - - 270,327 - - 270,327 - Recreation District No. 1 11,295,000 1,482,000 83,340 - - 12,860,340 - Recreation District No. 2 630,000 - - - - 630,000 - Recreation District No. 4 - 513,000 - - - 513,000 - Recreation District No. 6 1,970,000 - - - - 1,970,000 - Recreation District No. 11 - 42,000 - - - 42,000 - Recreation District No. 12 - 535,000 - - - 535,000 - Recreation District No. 14 6,875,000 - - - - 6,875,000 - Sewerage District No. 4 - - - - - - 340,000 Sub-Drainage District No. 1 of 3 - 256,000 - - - 256,000 - Gravity Drainage District No. 5 - 1,805,000 - - - 1,805,000 - Sub-Drainage District No. 2 of GDD 5 - 217,000 - - - 217,000 - Sub-Drainage District No. 3 of GDD 5 - 220,000 - - - 220,000 - Water District No. 2 860,000 - 19,486 - - 879,486 309,000 22,243,000 12,738,000 1,497,241 1,149,421 7,413,659 45,041,321 649,000 Communications District No. 1 - - - - - - - St. Tammany Parish Coroner - - 193,741 - - 193,741 - Stp Mosquito Abatement Dist. No.2 - - 79,797 - - 79,797 - Fire Protection District No. 1 - - - - - - - Fire Protection District No. 2 - - 134,692 - - 134,692 - Fire Protection District No. 3 - 185,000 74,000 - - 259,000 - Fire Protection District No. 4 - - 555,373 - - 555,373 - Fire Protection District No. 5 - - - - - - - Fire Protection District No. 7 - - - - - - - Fire Protection District No. 8 - - - - - - - Fire Protection District No. 9 - - - - - - - Fire Protection District No. 11 - - - 517,269 - 517,269 - Fire Protection District No. 12 - - - - - - - Fire Protection District No. 13 - - - - - - - St. Tammany Parish Library - - 15,106 - - 15,106 - Recreation District No. 1 - - 29,091 - - 29,091 - Recreation District No. 2 - - - - - - - Recreation District No. 4 - - - - - - - Recreation District No. 6 - - - - - - - Recreation District No. 11 - - - - - - - Recreation District No. 12 - - - - - - - Recreation District No. 14 3,300,000 - - - - 3,300,000 - Sewerage District No. 4 - - - - - - - Sub-Drainage District No. 1 of 3 - - - - - - - Gravity Drainage District No. 5 - - - - - - - Sub-Drainage District No. 2 of GDD 5 - - - - - - - Sub-Drainage District No. 3 of GDD 5 - - - - - - - Water District No. 2 - - 13,458 - - 13,458 - 3,300,000 185,000 1,095,258 517,269 - 5,097,527 - 215
ST. TAMMANY PARISH, LOUISIANA Details of Long-Term Debt Transactions Component Units, Discretely Presented For the Year Ended December 31, 2010 SCHEDULE 31 continued Deductions December 31, 2010 Certificates Lease-Purchase Community General of Compensated Notes Payable Disaster Revenue Component Unit Obligation Indebtedness Absences Capital Lease Loan Total Bonds Communications District No. 1 - (160,000) - - - (160,000) - St. Tammany Parish Coroner - - (141,059) - - (141,059) - Stp Mosquito Abatement Dist. No.2 - - (78,218) - - (78,218) - Fire Protection District No. 1 - (442,000) - (55,179) (5,145,439) (5,642,618) - Fire Protection District No. 2 - (249,000) (122,417) (111,280) - (482,697) - Fire Protection District No. 3 - (124,000) (67,884) - - (191,884) - Fire Protection District No. 4 - - (597,280) - - (597,280) - Fire Protection District No. 5 - - - - - - - Fire Protection District No. 7 (40,000) (25,000) - - - (65,000) - Fire Protection District No. 8 - (55,000) - - - (55,000) - Fire Protection District No. 9 - (40,000) - (19,423) - (59,423) - Fire Protection District No. 11 (24,000) - - (42,807) - (66,807) - Fire Protection District No. 12 - (95,000) - - - (95,000) - Fire Protection District No. 13 - (56,000) - (22,710) - (78,710) - St. Tammany Parish Library - - - - - - - Recreation District No. 1 (950,000) (186,000) (83,340) - - (1,219,340) - Recreation District No. 2 (55,000) - - - - (55,000) - Recreation District No. 4 - (165,000) - - - (165,000) - Recreation District No. 6 (65,000) - - - - (65,000) - Recreation District No. 11 - (10,000) - - - (10,000) - Recreation District No. 12 - (45,000) - - - (45,000) - Recreation District No. 14 (360,000) - - - - (360,000) - Sewerage District No. 4 - - - - - - (37,000) Sub-Drainage District No. 1 of 3 - (25,000) - - - (25,000) - Gravity Drainage District No. 5 - (155,000) - - - (155,000) - Sub-Drainage District No. 2 of GDD 5 - (24,000) - - - (24,000) - Sub-Drainage District No. 3 of GDD 5 - (19,000) - - - (19,000) - Water District No. 2 (55,000) - (19,486) - - (74,486) (27,000) (1,549,000) (1,875,000) (1,109,684) (251,399) (5,145,439) (9,930,522) (64,000) Communications District No. 1 - 165,000 - - - 165,000 - St. Tammany Parish Coroner - - 318,276 - - 318,276 - Stp Mosquito Abatement Dist. No.2 - - 70,179 - - 70,179 - Fire Protection District No. 1 - 1,422,000 - 165,538 - 1,587,538 - Fire Protection District No. 2 - 2,751,000 134,692 238,669 - 3,124,361 - Fire Protection District No. 3 - 478,000 74,000 - - 552,000 - Fire Protection District No. 4 - - 557,686 - 1,587,794 2,145,480 - Fire Protection District No. 5 - - - 312,330 - 312,330 - Fire Protection District No. 7 380,000 135,000 - - - 515,000 - Fire Protection District No. 8 - 302,000 - - 91,190 393,190 - Fire Protection District No. 9 - 42,000 - - - 42,000 - Fire Protection District No. 11 169,000 - - 674,978 75,861 919,839 - Fire Protection District No. 12 - 660,000 - - 513,375 1,173,375 - Fire Protection District No. 13 - 652,000 - 23,776 - 675,776 - St. Tammany Parish Library - - 285,433 - - 285,433 - Recreation District No. 1 10,345,000 1,296,000 29,091 - - 11,670,091 - Recreation District No. 2 575,000 - - - - 575,000 - Recreation District No. 4 - 348,000 - - - 348,000 - Recreation District No. 6 1,905,000 - - - - 1,905,000 - Recreation District No. 11 - 32,000 - - - 32,000 - Recreation District No. 12 - 490,000 - - - 490,000 - Recreation District No. 14 9,815,000 - - - - 9,815,000 - Sewerage District No. 4 - - - - - - 303,000 Sub-Drainage District No. 1 of 3 - 231,000 - - - 231,000 - Gravity Drainage District No. 5 - 1,650,000 - - - 1,650,000 - Sub-Drainage District No. 2 of GDD 5 - 193,000 - - - 193,000 - Sub-Drainage District No. 3 of GDD 5 - 201,000 - - - 201,000 - Water District No. 2 805,000 - 13,458 - - 818,458 282,000 $ 23,994,000 $ 11,048,000 $ 1,482,815 $ 1,415,291 $ 2,268,220 $ 40,208,326 $ 585,000 216
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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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161
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SCHEDULE 16 continued 520 St. Tamma
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Page 174 and 175: SCHEDULE 17 continued 520 St. Tamma
Page 178 and 179: SCHEDULE 18 continued 520 St. Tamma
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 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
Page 266 and 267: ST. TAMMANY PARISH, LOUISIANA SCHED
Page 268 and 269: (Accrued) Unearned (Accrued) Unearn
Page 270 and 271: St. Tammany Parish Department of Fi
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Comprehensive Annual Financial Report - St. Tammany Parish ...

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