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

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STATEMENT C 037 Justice Complex 039 St. Tammany Parish Coroner 300 Capital Street Improvements - General 319 Disaster Relief Total Non-Major Governmental Funds TOTAL GOVERNMENTAL FUNDS $ 1,251,629 $ 1,043 $ 9,616,351 $ 2,251,302 $ 35,069,770 $ 52,951,794 3,428,284 2,398 26,873,683 6,103,495 64,011,524 113,426,333 - 5,083,200 - - 10,236,966 27,291,083 1,719,603 - - - 288,505 9,850,534 23,417 92,716 205,466 7,633,394 7,437,668 17,673,244 - - - - - 95,853 - - - - 17,856 17,895 2,132 - - - 2,394 11,501 - - - - 9,715,716 9,715,716 $ 6,425,065 $ 5,179,357 $ 36,695,500 $ 15,988,191 $ 126,780,399 $ 231,033,953 $ 248,102 $ 169,101 $ 1,507,370 $ 6,108,200 $ 9,688,808 $ 22,766,881 - - - - 1,043,386 1,043,386 - 4,969,522 - - - 13,110,614 - - - 121, 936 2, 263 , 296 2, 550 , 625 - 40,734 - - 1,125,728 3,804,015 248,102 5,179,357 1,507,370 6,230,136 14,121,218 43,275,521 2,132 - - - 2,394 11,501 - - 5,239,109 9,301,017 4,736,729 19,276,855 - - - - 6,419,484 6,419,484 - - - - 4,586,120 4,586,120 - - - - - 5,996,774 6,174,831 - - - 17,632,324 41,779,509 - - 29,949,021 457,038 79,282,130 109,688,189 6,176,963 - 35,188,130 9,758,055 112,659,181 187,758,432 $ 6,425,065 $ 5,179,357 $ 36,695,500 $ 15,988,191 $ 126,780,399 Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and, therefore are not reported in the funds. 320,645,356 Internal service funds are used by management to charge the various administration costs, property management, risk management, unemployment compensation, and health insurance to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the Statement of Net Assets. 34,617,037 Long-term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the funds. (125,436,023) $ 417,584,802 33
ST. TAMMANY PARISH, LOUISIANA Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2010 010, 012 General Revenues Taxes: Ad valorem/parcel fees 4,038,196 013 St. Tammany Parish Library 015 Parish Road Maintenance 034 St. Tammany Parish Jail $ $ 8,264,133 $ - $ - Sales and use - - 33,141,827 9,132,809 Other taxes, penalties, interest, etc. 2,012,801 - 21,394 - Licenses and permits 4,274,657 - - - Intergovernmental revenues: Federal and state grants - - 27,500 - Other federal funds 70,434 - - - State funds: Parish transportation funds - - 1,441,141 - State revenue sharing 292,125 219,910 - - Other state funds 5,085 - - - Fees and charges for services 528,761 - 177,427 - Fines and forfeitures 62,787 - - - Other revenues: Investment earnings 171,435 31,138 189,722 - Contributions 216,113 - - - Miscellaneous 109,376 - - - Total Revenues 11,781,770 8,515,181 34,999,011 9,132,809 Expenditures General government: Legislative 3,690,920 - - - Judicial 4,335,033 , - - - Executive - - - - Elections 226,179 - - - Financial administration 591,597 - - - Other - unclassified 2,189,035 - - - Public safety 1,945,924 - - 7,615,509 Highways and streets - - 20,262,543 - Sanitation - - - - Health and welfare 90,408 - - - Cultural and recreation 177,928 14,419,555 576,729 - Economic development 79,794 - - - Capital outlay: Capital assets 10,000 - 315,607 - Infrastructure - - 1,022,207 - Debt service: Principal - - - - Interest - - - - Bond issuance costs - - - - Total Expenditures 13,336,818 14,419,555 22,177,086 7,615,509 Excess (Deficiency) of Revenues Over Expenditures (1,555,048) (5,904,374) 12,821,925 1,517,300 Other Financing Sources (Uses) Transfers in 1,080,849 - 399,838 - Transfers out (245,367) (398,794) (13,759,692) (1,517,300) Impact fee credits issued - - - - Total Other Financing Sources (Uses) 835,482 (398,794) (13,359,854) (1,517,300) Net Change in Fund Balance (719,566) (6,303,168) (537,929) - Fund Balance - beginning 6,721,800 6,303,168 18,511,798 - Fund Balance - ending $ 6,002,234 $ - $ 17,973,869 $ - The accompanying notes are an integral part of this statement. 34
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 and 38: ST. TAMMANY PARISH, LOUISIANA State
Page 39: ST. TAMMANY PARISH, LOUISIANA Balan
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
Page 89 and 90: ST. TAMMANY PARISH, LOUISIANA Sched
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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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