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

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LAPORTE SEHRT ROMIG HAND CERTIFIED PUBLIC ACCOUNTANTS Report on Compliance With Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance With OMS Circular A-133 Members of the Parish Council St. Tammany Parish, Louisiana Compliance We have audited St. Tammany Parish, Louisiana's compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of the Parish's major federal programs for the year ended December 31, 2010. St. Tammany Parish, Louisiana's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of St. Tammany Parish, Louisiana's management. Our responsibility is to express an opinion on St. Tammany Parish, Louisiana's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMS Circular A-133. Those standards and OMS Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about St. Tammany Parish, Louisiana's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of St. Tammany Parish, Louisiana's compliance with those requirements. In our opinion, St. Tammany Parish, Louisiana complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2010. 255 111 VETERANS MEMORIAL BOULEVARD, STE. 600, METAIRIE, LA 70005 • 504.835.5522 • FAX 504.835.5535 5100 VILLAGE WALK, STE. 300, COVINGTON, LA 70433 • 985.892.5850 • FAX 985.892.5956 TOWN HALL WEST, 10000 PERKINS ROWE, STE. 200, BATON ROUGE, LA 70810 • 225.296.5150 • FAX 225.296.5151 WWW.LAPORTE.COM RSM McGladrey Network An Independent!y Owned Member
Internal Control Over Compliance Management of St. Tammany Parish, Louisiana is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered St. Tammany Parish, Louisiana's internal control over compliance with the requirements that could have a direct and material effect on a major federal program to determine the aUditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMS Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Parish's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. * * * * * * * * This report is intended solely for the information and use of management, the St. Tammany Parish Council, others within the entity, the Louisiana State Department of Social Service (the designated State cognizant agency), the Legislative Auditor of the State of Louisiana, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document. June 29, 2011 Q4/J0/~/~ A Professional Accounting Corporation 256
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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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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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OTHER SUPPLEMENTARY INFORMATION 193
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SCHEDULE 24 ST. TAMMANY PARISH, LOU
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SCHEDULE 25 335 TOTAL Sub-Drainage
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ST. TAMMANY PARISH GOVERNMENT Capit
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ST. TAMMANY PARISH GOVERNMENT Capit
Page 212 and 213: 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 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 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 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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