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

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)
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