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

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TABLE 1 2007 2006 2005 2004 2003 $ 161,241,162 $ 144,520,654 $ 177,057,831 $ 166,793,831 $ 154,637,115 9,721,622 8,819,661 13,839,905 16,067,301 16,160,338 205,735,619 184,448,119 92,262,960 62,532,684 50,386,987 376,698,403 337,788,434 283,160,696 245,393,816 221,184,440 5,960,385 5,912,659 4,535,444 4,617,553 4,752,373 - - - - - 795,260 1,024,474 548,722 312,743 144,721 6,755,645 6,937,133 5,084,166 4,930,296 4,897,094 167,201,547 150,433,313 181,593,275 171,411,384 159,389,488 9,721,622 8,819,661 13,839,905 905 16,067,301 16,160,338160 206,530,879 185,472,593 92,811,682 62,845,427 50,531,708 $ 383,454,048 $ 344,725,567 $ 288,244,862 $ 250,324,112 $ 226,081,534 225
ST. TAMMANY PARISH, LOUISIANA CHANGES IN NET ASSETS, LAST EIGHT FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING, UNAUDITED) TABLE 2 Fiscal Year 2010 2009 2008 2007 2006 2005 2004 2003 Expenses Governmental activities: General government $ 18,145,039 $ 17,652,244 $ 18,377 ,427 $ 17 ,545,567 $ 14,090,914 $ 12,597,399 $ 12,194,457 $ 13,380,915 Public safety 28,719,942 20,415,372 31,048,883 17,166,131 78,571,991 152,175,312 12,214,321 11,344,382 Highways and streets 39,582,188 52,059,250 49,754,224 36,435,303 24,518,644 21,665,464 22,087,666 21,570,835 Sanitation 1,754,022 4,196,016 2,026,671 1,926,368 1,758,447 1,965,095 1,493,816 1,238,835 Health and welfare 14,885,917 9,564,563 4,705,654 4,728,750 2,800,032 2,611,283 2,670,199 2,253,492 Cultural and recreation 15,911,265 10,142,970 1,901,765 1,833,712 561,889 590,063 476,779 575,691 Economic development 405,937 180,307 93,683 157,212 32,836 110,650 34,500 141,791 Interest on long-term debt 5,031,640 5,213,319 4,663,509 4,935,113 4,907,312 2,960,144 3,192,933 3,903,208 Total governmental activities expenses 124,435,950 119,424,041 112,571,816 84,728,156 127,242,065 194,675,410 54,364,671 54,409,149 Business-type activities: Property management 727,791 733,655 680,812 605,083 550,069 535,671 469,773 463,835 Water/sewer 9,090,165 1,705,427 1,860,059 1,826,124 2,009,113 1,637,747 1,554,119 1,137,841 Total business-type activities expenses 9,817,956 2,439,082 2,540,871 2,431,207 2,559,182 2,173,418 2,023,892 1,601,676 Total primary government expenses $ 134,253,906 $ 121,863,123 $ 115,112 ,687 $ 87 ,159,363 $ 129,801,247 $ 196,848,828 $ 56,388,563 $ 56,010,825 Program Revenues Governmental-activities: Charges for services: General government $ 7,059,961 $ 7,428,061 $ 7,524 ,343 $ 7 ,589,584 $ 7,413,643 $ 5,612,242 $ 5,282,345 $ 4,583,300 Public Safety 1 ,624,735 2 ,026,461 2 ,874 ,261 3 ,602,147 4 ,503,579 579 3 ,299,486 3 ,622,123 3 ,333,693 Highways and streets 3,669,982 2,288,627 4,874,494 5,516,707 4,726,382 2,417,809 1,471,095 1,172,434 Sanitation 1,201,404 1,270,897 1,330,885 1,173,187 1,515,998 993,970 1,157,192 927,552 Health and welfare 210,409 236,696 180,611 208,392 181,266 146,898 137,689 113,831 Cultural and recreation 1,000 150 - - - - - - Operating grants and contributions 18,772,107 10,883,718 21,578,394 6,563,812 63,426,025 142,946,906 4,876,683 5,619,117 Capital grants and contributions 12,877,559 15,538,504 16,097,523 10,111,751 4,842,553 6,421,391 6,336,546 6,648,584 Total governmental activities program revenues 45,417,157 39,673,114 54,460,511 34,765,580 86,609,446 161,838,702 22,883,673 22,398,511 Business-type activities: Charges for services: Property management 837,358 1,033,104 1,055,874 901,908 874,537 731,039 679,901 732,143 Water/sewer 8,420,795 1,946,762 1,907,086 1,653,005 2,118,936 1,911,163 1,686,199 1,284,095 Operating grants and contributions - 76 2,500 3,000 1,727,141 - - - Capital grants and contributions - 625,668 - - - - - - Total business-type activities program revenues 9,258,153 3,605,610 2,965,460 2,557,913 4,720,614 2,642,202 2,366,100 2,016,238 Total primary government program revenues $ 54,675,310 $ 43,278,724 $ 57,425 ,971 $ 37 ,323,493 $ 91,330,060 $ 164,480,904 $ 25,249,773 $ 24,414,749 Net (Expense)/Revenue Governmental activities $ (79,018,793) $ (79,750,927 ) $ (58,111 ,305) $ (49 ,962,576) $ (40,632,619) $ (32,836,708) $ (31,480,998) $ (32,010,638) Business-type activities (559,803) 1,166,528 424,589 126,706 2,161,432 468,784 342,208 414,562 Total primary government net expenses $ (79,578,596) $ (78,584,399 ) $ (57,686 ,716) $ (49 ,835,870) $ (38,471,187) $ (32,367,924) $ (31,138,790) $ (31,596,076) 2262
Page 1 and 2:
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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SCHEDULE 16 continued 587 Post Empl
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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 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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