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

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SCHEDULE H (continued) ST. TAMMANY PARISH, LOUISIANA Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2010 GOVERNMENTAL BUSINESS-TYPE ACTIVITIES-ENTERPRISE FUNDS ACTIVITIES 526 622, 623 TOTAL INTERNAL St. Tammany Parish Utility ENTERPRISE SERVICE State Complex (Non-major) Operations (Major) FUNDS FUNDS Current Year Prior Year Current Year Prior Year Current Year Current Year Reconciliation of Operating Income to Net Cash Provided by Operating Activities Operating income $ 109,567 $ 299,449 $ 1,011,165 $ 409,554 $ 1,120,732 $ 2,825,483 Depreciation expense 146,858 144,844 2,316,788 241,847 2,463,646 693,046 (Increase) decrease in accounts receivable - 2 (569,453) 22,771 (569,453) (133,368) (Increase) decrease in prepaid items 162 (55) - - 162 40,810 Increase (decrease) in accounts payable 21,315 (49,413) 395,173 109,249 416,488 (209,584) Increase (decrease) in salaries/benefits payable - - 69,418 1,738 69,418 (74,449) Increase in other liabilities - - 783,155 33,786 783,155 593,958 Increase (decrease) in unearned revenue 416 23,827 - - 416 (1,531) Total Adjustments 168,751 119,205 2,995,081 409,391 3,163,832 908,882 Net Cash Provided by Operating Activities $ 278,318 $ 418,654 $ 4,006,246 $ 818,945 $ 4,284,564 $ 3,734,365 Non-cash and Financing Activities St. Tammany Parish State Complex (526) 2010 A capital project to improve the building was completed in 2010 and this project was funded and accounted for in a capital project fund. Once complete, the asset was transferred to this fund where the operations for the building are reported. Utility Operations (622,623) 2010 A sewerage storage tank was purchased using a disaster grant. The revenues and expenditures for this grant are accounted for in the Disaster Relief fund (319). The asset was then transferred to the Utility Operations enterprise fund where it is used. A water system well pump was replaced using an environmental services grant and accounted for in a special revenue fund. Once complete, the asset was transferred to the Utility Operations enterprise fund where is is used. 2009 Sewerage District No. 6 was dissolved after selling their operational assets and the residual assets became part of the St. Tammany Parish Utility Operations enterprise fund. Capital assets that were funded through grants, but are now used by the Utility Operations enterprise fund were transferred to the Utility Operations enterprise fund. Internal Service Funds 2010 Two projects were completed that were funded by a capital project fund that were improvements to the Pubic Works Building. These assets were then transferred to the internal service funds that accounts for the buildings operations. The Public Works Administration fund was used in prior years to account for expenses that needed to be allocated out to two separate special revenue funds. One of the taxes was re-dedicated and beginning in 2011, all of these expenditures will be accounted for in one special revenue fund. Public Works Administration fund was closed as of December 31, 2010 and all assets were transferred accordingly. The accompanying notes are an integral part of this statement. 41
ST. TAMMANY PARISH, LOUISIANA Statement of Net Assets Component Units, Discretely Presented December 31, 2010 (Major Component Units) ASSETS Fire Protection District No. 1 Fire Protection District No. 4 Recreation District No. 1 Cash and cash equivalents $ 3,090,301 $ 4,764,953 $ 2,490,440 Investments 5,897,918 - 1,334,948 Receivables, net of allowances for uncollectibles 13,745,308 12,551,364 4,370,024 Due from primary government/component units - - - Inventory - - 6,969 Prepaid items 202,949 59,762 61,899 Deferred charges 198,538 - 306,363 Restricted assets - - - Other assets - 83 5,596 Capital assets Land, improvements, and construction in progress 240,697 699,473 200,359 Other capital assets, net of depreciation 5,100,662 4,880,413 20,837,145 TOTAL ASSETS 28,476,373 22,956,048 29,613,743 LIABILITIES Accounts, salaries, and other payables 411,351 754,969 216,372 Payable from restricted assets - - - Due to primary governement/component units - - - Unearned revenue - - 10,000 Other liabilities - - 71,031 Interest payable - 203,378 120,791 Long-term liabilities: Due within one year 514,179 699,081 1,238,091 Due after one year 1,073,359 1,446,399 10,432,000 TOTAL LIABILITIES 1,998,889 3,103,827 12,088,285 NET ASSETS Invested in capital assets, net of related debt 5,374,359 5,579,886 9,396,504 Restricted for: Capital projects - - 580,769 Debt service - - 2,557,192 Other purposes - - 798,779 Unrestricted 21,103,125 14,272,335 4,192,214 TOTAL NET ASSETS $ 26,477,484 $ 19,852,221 $ 17,525,458 The accompanying notes are an integral part of this statement. 42
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 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 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 96 and 97: 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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ST. TAMMANY PARISH, LOUISIANA Sched
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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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