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

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STATEMENT B Net (Expenses) Revenues and Changes in Net Assets - Primary Government Governmental Activities Business-type Activities Total Component Units $ (9,559,331) $ - $ (9,559,331) $ - (17,219,647) - (17,219,647) - (24,105,663) - (24,105,663) - 345,212 - 345,212 - (7,844,127) - (7,844,127) - (15,211,266) - (15,211,266) - (392,331) - (392,331) - (5,031,640) - (5,031,640) - (79,018,793) - (79,018,793) - - 109,567 109,567 - - (669,370) (669,370) - - (559,803) (559,803) - $ (79,018,793) $ (559,803) $ (79,578,596) $ - $ - $ - $ - $ (62,385,916) 4,038,196 - 4,038,196 - 23,059,388 - 23,059,388 55,301,541 51,699,305 - 51,699,305 - 1,612,113 - 1,612,113 - 58,279 - 58,279 - 20,549 - 20,549 - 67,277 - 67,277 - 21,394 - 21,394 - 254,583 - 254,583 - - - - 3,275,921 - - - 702,617 292,125 - 292,125 1,579,718 70,434 - 70,434 - 2,759,197 50,337 2,809,534 328,529 33,000 - 33,000 - 50,000 - 50,000 - - - - 15,104,775 - - - 902,121 - - - 5,775,834 137,428 (137,428) - - 84,173,268 (87,091) 84,086,177 82,971,056 5,154,475 (646,894) 4,507,581 20,585,140 412,430,327 14,990,795 427,421,122 141,484,509 $ 417,584,802 $ 14,343,901 $ 431,928,703 $ 162,069,649 31
ST. TAMMANY PARISH, LOUISIANA Balance Sheet Governmental Funds December 31, 2010 (Major Funds) 010, 012 General Fund 013 St. Tammany Parish Library 015 Parish Road Maintenance 034 St. Tammany Parish Jail ASSETS Cash and cash equivalents $ 1,107,616 $ 248,173 $ 3,405,910 $ - Investments 3,731,897 - 9,275,052 - Receivables, net of allowances for uncollectibles: Ad valorem/parcel fees 3,927,504 8,043,413 - - Sales tax - - 6,122,823 1,719,603 Other 1,542,392 146,607 591,584 - Due from other funds 95,853 - - - Due from component units - - 39 - Prepaid items 5,460 - 1,515 - Restricted assets - - - - TOTAL ASSETS $ 10,410,722 $ 8,438,193 $ 19,396,923 $ 1,719,603 LIABILITIES AND FUND BALANCES Liabilities: Accounts, salaries, and other payables $ 1,770,906 $ 267,577 $ 1,287,214 $ 1,719,603 Due to other funds - - - - Due to component units - 8,141,092 - - Unearned revenue 58, 053 - 107, 340 - Other liabilities 2,579,529 29,524 28,500 - Total Liabilities 4,408,488 8,438,193 1,423,054 1,719,603 Fund balances: Reserved for: Prepaid items 5,460 - 1,515 - Encumbrances - - - - Debt service - - - - Bond retirement - - - - Unreserved, reported in: General fund 5,996,774 - - - Special revenue funds - - 17,972,354 - Capital project funds - - - - Total Fund Balances 6,002,234 - 17,973,869 - TOTAL LIABILITIES AND FUND BALANCES $ 10,410,722 $ 8,438,193 $ 19,396,923 $ 1,719,603 The accompanying notes are an integral part of this statement. 32
Page 1 and 2: Comprehensive Annual Financial Repo
Page 4 and 5: ST. TAMMANY PARISH GOVERNMENT COMPR
Page 6: Schedule of Compensation Paid to Co
Page 10 and 11: St. Tammany Parish Department of Fi
Page 12 and 13: months of 2010. This increase was n
Page 15 and 16: ST. TAMMANY PARISH EXECUTIVE BRANCH
Page 17 and 18: ST. TAMMANY PARISH GOVERNMENT PRINC
Page 20 and 21: LAPORTE SEHRT ROMIG HAND CERTIfiED
Page 22 and 23: Management’s Discussion and Analy
Page 24 and 25: The Parish adopts annual appropriat
Page 26 and 27: At the end of the current fiscal ye
Page 28 and 29: Expenses and Program Revenues - Gov
Page 30 and 31: sales tax revenue stabilizes so tha
Page 32 and 33: Additional information on St. Tamma
Page 34: BASIC FINANCIAL STATEMENTS 27
Page 37: ST. TAMMANY PARISH, LOUISIANA State
Page 41 and 42: ST. TAMMANY PARISH, LOUISIANA State
Page 43 and 44: ST. TAMMANY PARISH, LOUISIANA Recon
Page 45: STATEMENT G ST. TAMMANY PARISH, LOU
Page 48 and 49: SCHEDULE H (continued) ST. TAMMANY
Page 50 and 51: STATEMENT I Recreation District No.
Page 52: STATEMENT J Fire Protection Distric
Page 55 and 56: ST. TAMMANY PARISH GOVERNMENT Notes
Page 65 and 66: 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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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, LOUISIANA Detai
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ST. TAMMANY PARISH, LOUISIANA Debt
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ST. TAMMANY PARISH, LOUISIANA Debt
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STATISTICAL SECTION (UNAUDITED) Thi
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TABLE 1 2007 2006 2005 2004 2003 $
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General Revenues and Other Changes
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TABLE 3 Fiscal Year 2006 2005 2004
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TABLE 4 Fiscal Year 2007 2006 2005
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ST. TAMMANY PARISH, LOUISIANA TAX R
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ST. TAMMANY PARISH, LOUISIANA PRINC
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ST. TAMMANY PARISH, LOUISIANA DIREC
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ST. TAMMANY PARISH GOVERNMENT, LOUI
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ST. TAMMANY PARISH, LOUISIANA RATIO
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ST. TAMMANY PARISH GOVERNMENT TABLE
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ST. TAMMANY PARISH, GOVERNMENT DEMO
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TABLE 18 ST. TAMMANY PARISH, LOUISI
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TABLE 19 2006 2005 2004 2003 2002 2
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SINGLE AUDIT SECTION 251
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LAPORTE SEHRT ROMIG HAND CERTIFlED
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LAPORTE SEHRT ROMIG HAND CERTIFIED
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ST. TAMMANY PARISH, LOUISIANA SCHED
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ST. TAMMANY PARISH, LOUISIANA SCHED
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(Accrued) Unearned (Accrued) Unearn
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St. Tammany Parish Department of Fi
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