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

ST. TAMMANY PARISH GOVERNMENT
Notes to the Financial Statements 2010
Primary Government (Continued) Beginning Balance Increases Decreases Re-classes Ending Balance
Internal Service Funds:
Land 1,718,617 - - - 1,718,617
Land Improvements 502,573 - - - 502,573
Buildings 11,625,440 - - - 11,625,440
Building Improvements 4,192,222 - - 45,363 4,237,585
Vehicles 1,156,246 14,685 - (1,004,437) 166,494
Machinery and equipment 3,335 - - (3,335) -
Office/Other Equipment 965,415 82,985 - (168,005) 880,395
Subtotal 20,163,848 97,670 - (1,130,414) 19,131,104
Less accumulated depreciation for:
Land Improvements (86,422) (25,129) - - (111,551)
Buildings (4,583,182) (293,538) - - (4,876,720)
Building Improvements (459,892) (206,079) - - (665,971)
Vehicles (905,183) (107,780) - 857,540 (155,423)
Machinery and equipment (3,335) - - 3,335 -
Office/Other Equipment (762,096) (60,520) - 126,022 (696,594)
Subtotal (6,800,110) (693,046) - 986,897 (6,506,259)
Total capital assets Internal Srvc Activities, net 13,363,738 (595,376) - (143,517) 12,624,845
Total capital assets Governmental Activities, net $317,458,472 $16,815,300 ($872,142) ($131,429) $333,270,201
Business-type activities:
Land $227,557 $496,907 $ - ($148,897) $575,567
Construction in progress 650,931 90,500 - (650,931) 90,500
Land Improvements 11,211 - - - 11,211
Buildings 5,428,515 - - (29,007) 5,399,508
Building Improvements 196,245 - - 40,292 236,537
Vehicles 27,995 178,139 - - 206,134
Machinery and equipment 62,741 173,020 - - 235,761
Infrastructure:
Sewer equipment, lines and pumps 6,609,673 22,861,934 - 2,253,838 31,725,445
Water equipment, lines and wells 5,294,055 12,881,844 - (1,333,866) 16,842,033
Subtotal 18,508,923 36,682,344 - 131,429 55,322,696
Less accumulated depreciation for:
Land Improvements (3,317) (560) - - (3,877)
Buildings (1,442,718) (135,354) - - (1,578,072)
Building Improvements (21,198) (12,039) - - (33,237)
Vehicles (18,663) (95,665) - - (114,328)
Machinery and equipment (33,345) (112,548) - - (145,893)
Infrastructure:
Sewer equipment, lines and pumps (2,787,857) (1,583,165) - (169,648) (4,540,670)
Water equipment, lines and wells (971,863) (524,315) - 169,648 (1,326,530)
Subtotal (5,278,961) (2,463,646) - - (7,742,607)
Total capital assets Business-type Activities, net $13,229,962 $34,218,698 $ - 131,429 $47,580,089
Total Capital Assets - Primary Government, net $330,688,434 $51,033,998 ($872,142) $ - $380,850,290
The difference between the amount of depreciation in governmental activities and the amount allocated to a function is due
to the assets in internal service funds. These funds are eliminated to arrive at the government-wide financials and all
expenses are allocated to the various functions.
The decrease in the value of roads is due to advanced deterioration. This is due to increased traffic and various other
reasons. Capital improvement projects were started to re-construct these roads and the current value was written off as a
loss on disposition of asset. Completed infrastructure projects and capital projects make up the reclassifications from
construction in progress to their appropriate category. Capital assets related to buildings, but funded through capital
project funds were re-classed to the internal service fund that accounts for the operations of the building. The internal
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