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

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ST. TAMMANY PARISH GOVERNMENT TABLE 14 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT AS OF DECEMBER 31, 2010 (UNAUDITED) Share of Debt Percentage Overlapping Governmental Unit Outstanding Applicable Debt Debt repaid with property taxes City of Slidell * $ 13,972,402 100% $ 13,972,402 City of Covington *** 6,675,000 100% 6,675,000 City of Mandeville ** 475,000 100% 475,000 Fire Protection District No. 1 1,422,000 100% 1,422,000 Fire Protection District No. 2 2,751,000 100% 2,751,000 Fire Protection District No. 3 478,000 100% 478,000 Fire Protection District No. 7 515,000 100% 515,000 Fire Protection District No. 8 302,000 100% 302,000 Fire Protection District No. 9 42,000 100% 42,000 Fire Protection District No. 11 169,000 100% 169,000 Fire Protection District No. 12 660,000 100% 660,000 Fire Protection District No. 13 652,000 100% 652,000 Gravity Drainage District No. 5 1,650,000 100% 1,650,000 Northshore Harbor Center *** 9,015,000 100% 9,015,000 Recreation District No. 1 11,641,000 100% 11,641,000 Recreation District No. 2 575,000 100% 575,000 Recreation District No. 4 348,000 100% 348,000 Recreation District No. 6 1,905,000 100% 1,905,000 Recreation District No. 11 32,000 100% 32,000 Recreation District No. 12 490,000 100% 490,000 Recreation District No. 14 9,815,000 100% 9,815,000 Sub-drainage District No. 1 of 3 231,000 100% 231,000 Sub-drainage District No. 2 of GDD No. 5 193,000 100% 193,000 Sub-drainage District No. 3 of GDD No. 5 201,000 100% 201,000 St. Tammany Parish School Board * 243,825,000 100% 243,825,000 St. Tammany Parish Hospital Service District No. 2 *** 36,145,000 100% 36,145,000 Town of Abita Springs *** 1,501,000 , 100% 1,501,000 , Water District No. 2 805,000 100% 805,000 Other debt City of Covington *** 5,005,900 100% 5,005,900 City of Slidell * 9,165,617 100% 9,165,617 City of Mandeville ** 3,930,000 100% 3,930,000 Fire Protection District No. 4 1,587,794 100% 1,587,794 Fire Protection District No. 8 91,190 100% 91,190 Fire Protection District No. 11 75,861 100% 75,861 Fire Protection District No. 12 513,375 100% 513,375 Sewerage District No. 4 303,000 100% 303,000 STP Communications District No. 1 165,000 100% 165,000 St. Tammany Parish School Board * 67,843,971 100% 67,843,971 St. Tammany Parish Sheriff * 11,269,128 100% 11,269,128 St. Tammany Parish Hospital Service District No. 2 *** 32,506,111 100% 32,506,111 Town of Abita Springs *** 1,057,000 100% 1,057,000 Village of Folsom * 48,350 100% 48,350 Water District No. 2 282,000 100% 282,000 Capital Leases/Notes Payable City of Slidell * 617,212 100% 617,212 Fire Protection District No. 1 165,538 100% 165,538 Fire Protection District No. 2 238,669 100% 238,669 Fire Protection District No. 5 312,330 100% 312,330 Fire Protection District No. 11 674,978 100% 674,978 Fire Protection District No. 13 23,776 100% 23,776 Town of Abita Springs *** 91,351 100% 91,351 Subtotal, overlapping debt 482,453,553 Parish direct debt 161,230,487 Total direct and overlapping debt $ 643,684,040 * as of 6/30/10 ** as of 8/31/10 *** as of 12/31/09 243
ST. TAMMANY PARISH, LOUISIANA REVENUE BONDS - SALES TAX LAST TEN FISCAL YEARS (UNAUDITED) TABLE 15 Sales Tax District #3 Justice Center Jail Addition Fiscal Sales Tax Total Debt Sales Tax Total Debt Sales Tax Total Debt Year Revenue Service (1) Coverage Revenue Service (1) Coverage Revenue Service (1) Coverage 2010 $ 33,141,827 $ 3,486,625 9.51 $ 9,132,809 $ 3,372,250 2.71 $ 9,132,809 $ 1,490,200 6.13 2009 33,502,745 3,479,694 9.63 9,260,867 3,371,449 2.75 9,260,867 1,491,000 6.21 2008 37,749,416 3,470,912 10.88 10,116,515 3,334,474 3.03 10,116,514 1,431,700 7.07 2007 40,371,929 3,459,794 11.67 10,878,486 3,140,542 3.46 10,878,486 1,343,318 8.10 2006 48,405,689 5,694,307 8.50 11,904,699 4,167,069 2.86 11,904,711 1,732,825 6.87 2005 37,994,084 4,519,718 8.41 9,366,466 3,516,045 2.66 9,366,474 1,524,733 6.14 2004 29,969,952 4,469,476 6.71 7,777,305 3,528,645 2.20 7,775,403 1,537,233 5.06 2003 27,472,151 6,101,143 4.50 7,244,984 3,540,995 2.05 7,245,005 1,552,108 4.67 2002 25,078,134 4,967,499 5.05 6,668,935 3,548,245 1.88 6,668,956 1,564,532 4.26 2001 22,848,558 5,045,876 4.53 6,280,273 3,562,153 1.76 6,276,977 1,575,963 3.98 (1) Includes principal and interest. 244
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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SCHEDULE 16 continued 520 St. Tamma
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SCHEDULE 16 continued 587 Post Empl
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NON-MAJOR COMPONENT UNITS 175
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SCHEDULE 19 continued Fire Protecti
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SCHEDULE 19 continued Recreation Di
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SCHEDULE 19 continued Sub-Drainage
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SCHEDULE 20 continued Drainage Dist
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SCHEDULE 20 continued Net (Expenses
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SCHEDULE 20 continued Gravity Drain
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BUDGETARY COMPARISONS 189
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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
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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 228 and 229: ST. TAMMANY PARISH, LOUISIANA Sched
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 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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