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

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ST. TAMMANY PARISH GOVERNMENT COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2010 TABLE OF CONTENTS Statement/ Schedule/ Table Page INTRODUCTORY SECTION Letter of Transmittal ........................................................................................................ 3 GFOA Certificate of Achievement ................................................................................... 7 Organizational Chart ........................................................................................................ 8 Principal Officials .............................................................................................................. 10 FINANCIAL SECTION Independent Auditor’s Report ......................................................................................... 13 Management’s Discussion and Analysis .......................................................................... 15 Basic Financial Statements Government-wide Financial Statements Statement of Net Assets ............................................................................................... A 29 Statement of Activities ................................................................................................. B 30 Governmental Fund Financial Statements Balance Sheet ............................................................................................................... C 32 Statement of Revenues, Expenditures and Changes in Fund Balances ....................... D 34 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ............... E 36 Proprietary Fund Financial Statements Statement of Net Assets ............................................................................................... F 37 Statement of Revenues, Expenses and Changes in Net Assets .................................... G 38 Statement of Cash Flows ............................................................................................. H 40 Component Unit Financial Statements, Discretely Presented Statement of Net Assets ............................................................................................... I 42 Statement of Activities ................................................................................................. J 44 Notes to the Financial Statements ................................................................................ 47 Required Supplementary Information Budgetary Comparisons – General Fund and Major Special Revenue Funds Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – General Fund .......................................................................... 1 82 Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Library Fund ........................................................................... 2 83 Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Parish Road Maintenance Fund .............................................. 3 84 Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – St. Tammany Parish Jail Fund ................................................ 4 85 Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Justice Complex Fund ............................................................. 5 86 iii
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – St. Tammany Parish Coroner Fund ......................................... 6 87 Notes to Required Supplementary Information Reconciliation of Expenditures Between Budgetary Comparison and Statement of Revenues and Expenditures – General Fund .................................... 7 90 Combining Statements – Non-major Governmental Funds Combining Balance Sheet ................................................................................................ 8 94 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ....................................................................................................................... 9 95 Combining and Individual Fund Statements – Non-major Funds Non-major Special Revenue Funds Combining Balance Sheet ............................................................................................ 10 100 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual ........................................................................ 11 108 Non-major Debt Service Funds Combining Balance Sheet ............................................................................................ 12 126 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual ........................................................................ 13 128 Non-major Capital Project Funds Combining Balance Sheet ............................................................................................ 14 136 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual ........................................................................ 15 143 Proprietary Funds – Internal Service Funds Combining Statement of Net Assets ............................................................................ 16 162 Combining Statement of Revenues, Expenses and Changes in Net Assets ................. 17 166 Combining Statement of Cash Flows .......................................................................... 18 170 Non-major Component Units, Discretely Presented Combining Statement of Net Assets ............................................................................ 19 176 Combining Statement of Activities .............................................................................. 20 182 Budgetary Comparisons Schedule of Revenues, Expenditures and Changes in Fund Balances – Capital Street Improvements – General ................................................................... 21 190 Schedule of Revenues, Expenditures and Changes in Fund Balances – Disaster Relief ........................................................................................................... 22 191 Other Supplementary Information Schedule of the St. Tammany Parish Justice Complex Expenditure Allocation by Function .................................................................................................................. 23 194 Component Units Balance Sheet – Sub-Drainage District No. 1 of Drainage District No. 3 ................... 24 195 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - Sub-Drainage District No. 1 of Drainage District No. 3 ......... 25 196 Balance Sheet – Recreation District No. 7 .................................................................. 26 198 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Recreation District No. 7 ........................................................ 27 199 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities – Recreation District No. 7 and Sub-Drainage District No. 1 of Drainage District No. 3 .................................... 28 200 Capital Asset Activity Detail ....................................................................................... 29 201 Detail of Current and Long-term Portions of Long-term Obligations ......................... 30 214 Details of Long-term Debt Transactions ..................................................................... 31 215 Debt Service Requirements to Maturity ...................................................................... 32 217 iv
Page 1 and 2: Comprehensive Annual Financial Repo
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 48 and 49: SCHEDULE H (continued) ST. TAMMANY
Page 50 and 51: STATEMENT I Recreation District No.
Page 52: 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, 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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