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

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STATEMENT D 037 Justice Complex 039 St. Tammany Parish Coroner 300 Capital Street Improvements - General 319 Disaster Relief Total Non-Major Governmental Funds TOTAL GOVERNMENTAL FUNDS $ - $ 5,226,507 $ - $ - $ 10,508,756 $ 28,037,592 9,132,809 - - - 291,860 51,699,305 - - - - - 2,034,195 - - - - 1,279,698 5,554,355 - - - 2,639,029 18,771,781 21,438,310 - - - - - 70,434 - - - - - 1,441,141 - 138,977 - - 104,254 755,266 - - - - - 5,085 4,558 - - - 3,416,418 4,127,164 - - - - 2,589,995 2,652,782 65,472 32,440 565,993 87,437 1,349,455 2,493,092 3,926 - 2,119,349 827,959 851,734 4,019,081 - - - - - 109,376 9,206,765 5,397,924 2,685,342 3,554,425 39,163,951 124,437,178 - - - - - 3,690,920 3,601,513 , - - - 3,332,733 332, 11,269,279 76,486 - - - - 76,486 89,788 - - - - 315,967 170,550 - - - - 762,147 - - - - 189,682 2,378,717 812,372 9,076,156 - 5,338,390 2,592,639 27,380,990 - - 3,249,977 - 6,129,747 29,642,267 - - - - 1,716,265 1,716,265 - - - - 14,711,079 14,801,487 - - - - 438,982 15,613,194 - - - - 323,135 402,929 17,000 - 291,783 205,617 5,202,782 6,042,789 - - 5,383,836 172,311 7,971,123 14,549,477 - - - - 5,370,000 5,370,000 - - - - 4,756,832 4,756,832 - - - - 5,626 5,626 4,767,709 9,076,156 8,925,596 5,716,318 52,740,625 138,775,372 4,439,056 (3,678,232) (6,240,254) (2,161,893) (13,576,674) (14,338,194) - - 2,430,183 - 23,260,409 27,171,279 (4,185,888) (1,024,975) - - (5,403,458) (26,535,474) - - (2,044,349) - - (2,044,349) (4,185,888) (1,024,975) 385,834 - 17,856,951 (1,408,544) 253,168 (4,703,207) (5,854,420) (2,161,893) 4,280,277 (15,746,738) 5,923,795 4,703,207 41,042,550 11,919,948 108,378,904 203,505,170 $ 6,176,963 $ - $ 35,188,130 $ 9,758,055 $ 112,659,181 $ 187,758,432 35
ST. TAMMANY PARISH, LOUISIANA Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended December 31, 2010 STATEMENT E Amounts reported for governmental activities in the Statement of Activities are different because: Net Change in fund balances, total governmental funds, Statement D $ (15,746,738) Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period. 7,941,230 The net effect of various miscellaneous transactions involving capital assets is to increase in net assets. 8,609,392 The issuance of long-term debt (bonds, leases, etc.) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is issued, whereas these amounts are deferred and amortized in the Statement of Activities. This amount is the net effect of these differences in the treatment of long-term debt and related items. 2,123,937 Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (2,315,555) Governmental funds report all interest as an expenditure in the period paid, without regard to when the interest was incurred. In the Statement of Activities, the interest is recorded as an expense in the period incurred, therefore, interest paid in the current period that was incurred in the prior period is not an expense on the Statement of Activities. 1,857,212 The net revenue of certain activities of internal service funds is reported with governmental activities. 2,684,997 Change in Net Assets of Governmental Activities, Statement B $ 5,154,475 The accompanying notes are an integral part of this statement. 36
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 and 40: ST. TAMMANY PARISH, LOUISIANA Balan
Page 41: ST. TAMMANY PARISH, LOUISIANA State
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
Page 91 and 92: 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
Page 184 and 185:
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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