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

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ST. TAMMANY PARISH GOVERNMENT Notes to the Financial Statements 2010 (Continued) Project Name Expenditures to Date Remaining Commitment District No. 2 Road Improvements 619,922 79,315 2010 Parish-wide Maintenance Overlays 733,184 715,309 District No. 9 Road Improvements 128,533 103,617 Haas Rd. Widening 329,461 945,836 District Nos. 8, 12, & 14 Road Imp. 156,751 30,229 District No. 11 Road Improvements 209,588 - Carey Rd Drainage 68 58,540 District No. 5 Road Improvements 78,800 204,595 Cherokee Rose Lane Improvements 34,760 38,384 Timber Brand Pond/Bulkhead Imp. 24,379 - Lake Village Drainage 68 106,263 Country Club Drive Drainage 251,541 - Towers Building Renovation 7,039,941 333,599 Madisonville Library 259,719 - Justice Center Elevator-Enclosed 49,428 5,492 Justice Center Parking Garage 601,052 306,670 Caretakers Cottage/Administration Bldg 96,000 232,759 Restrooms at Trace Koop 60,298 - Park and Ride Hwy 434 48,676 46,128 Lee Rd. Generator 50,881 - Clearwood Generator 49,391 - DHH Building Generator 282,592 - East St. Tammany WWTP Design 52,500 297,500 LA 22 Pump Station/Force Main 38,000 152,000 Total $15,913,012 $7,656,185 The projects that have no remaining commitment are due to contracts with retainage still payable for which final acceptance of the project has not occurred yet and projects that only the design phase has been completed and construction has not started. E. Inter-fund Transfers, Receivables and Payables Inter-fund transfers: Fund Transferred to General Fund Parish Road Mtc. Capital Imp. -General Non-major Special Revenue Non-major Debt Service Non-major Capital Projects STP State Building (1) Utility Operations (1) Total General Fund $ - - $ - $131,154 $ - $41,000 $73,213 $ - $245,367 Library - - - - 398,794 - - - 398,794 Parish Road Mtc. 200,000 - 2,000,000 40,000 3,519,692 8,000,000 - - 13,759,692 Fund Transferred from STP Jail - - - - 1,517,300 - - - 1,517,300 Justice Center 728,788 - - - 3,417,100 40,000 - - 4,185,888 STP Coroner - - - - 1,024,975 - - - 1,024,975 Non-major Special Rev. 152,061 399,838 129,123 115,582 15,689 3,333,778 - 54 4,146,125 Non-major Debt Service - - - 399 - 554 - - 953 Non-major Capital Proj - - 242,060 - - 1,014,320 - - 1,256,380 Utility Operations (1) - - - - 341,124 1,000 - - 342,124 Internal Service - - 59,000 21,948 - 286,000 - - 366,948 Total $1,080,849 $399,838 $2,430,183 $309,083 $10,234,674 $12,716,652 $73,213 $ 54 $27,244,546 (1) Business Type Activities 65
ST. TAMMANY PARISH GOVERNMENT Notes to the Financial Statements 2010 The primary reasons for the transfers are to fund capital projects and debt service from the appropriate revenue source. Transfers are also made to fund matching requirements for grants. All inter-fund receivables/payables are due to a temporary shortage of cash in the payable fund. These amounts are expected to be repaid in less than one year. The composition of inter-fund balances as of December 31, 2010, is as follows: Due from Fund Due to Fund General Fund (010)* Risk Management(580) Total Grant - Flood Hazard Mitigation (402) $95,853 $264,061 $359,914 Grant - Dept. of Justice (404) - 422,690 422,690 Grants - Other (411) - 1,073 1,073 Grants - Coastal (418) - 736 736 Grants - Community Action Agency (425) - 225,571 225,571 Grants - Tammany Trace (430) - 27,397 27,397 Grants – Airport (440) - 6,005 6,005 Total $95,853 $947,533 $1,043,386 Payable Entity *Major Fund Due to/from primary government and component units: Primary Government Capital Imp. Drainage Receivable Entity Component Units St. St. Tammany Tammany Sewerage Risk Parish Parish District Mgmt. Library Coroner No. 1 66 Sewerage District No. 4 Parish Road Mtc. Total Communications Dist. No. 1 $ 39 $ - $ - $ - $ - $ - $ - $ 39 Drainage District No. 4 - 17,856 - - - - - 17,856 Water District No. 3 - - - - - 10,921 46,439 57,360 St. Tammany Parish Library - - 6,433 - - - - 6,433 Primary Gov.– STP Coroner - - - - 4,969,522 - - 4,969,522 Primary Gov.– STP Library - - - 8,141,092 - - - 8,141,092 Total $ 39 $17,856 $6,433 $8,141,092 $4,969,522 $10,921 $46,439 $13,192,302 F. Accounts, salaries and other payables The payables of $24,193,718 at December 31, 2010 for the primary government are as follows: G. Leases Salaries Accounts Other Total General Fund (010) $ 334,141 $1,302,985 $ 133,780 $1,770,906 Library (013) - - 267,577 267,577 Parish Road Maintenance (015) 430,368 799,645 57,201 1,287,214 STP Jail (034) - 1,719,603 - 1,719,603 Justice Complex (037) 15,130 222,697 10,275 248,102 Capital Street Impr-General (300) 2,900 1,288,469 216,001 1,507,370 Disaster Relief (319) 5,425 4,981,235 1,121,540 6,108,200 Non-major special revenues funds 171,608 5,419,702 540,256 6,131,566 Non-major capital project funds - 2,863,033 863,310 3,726,343 Internal service funds 178,915 318,060 187,500 684,475 STP State Complex (526) - 35,385 - 35,385 Utility Operations (622,623) 85,218 621,759 - 706,977 Total $1,223,705 $19,572,573 $3,397,440 $24,193,718 Operating Leases Business Type Activities Water District No. 2 entered into a ten-year lease for office space commencing on January 1, 2002 with monthly payments of $966. Rental expense totaled $11,592 for the year ended December 31, 2010. The future lease payments will be $11,592 annually through 2012.
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Comprehensive Annual Financial Repo
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ST. TAMMANY PARISH GOVERNMENT COMPR
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Schedule of Compensation Paid to Co
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St. Tammany Parish Department of Fi
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months of 2010. This increase was n
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ST. TAMMANY PARISH EXECUTIVE BRANCH
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ST. TAMMANY PARISH GOVERNMENT PRINC
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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
Page 55 and 56: ST. TAMMANY PARISH GOVERNMENT Notes
Page 65 and 66: The details of this $2,123,937 diff
Page 71: ST. TAMMANY PARISH GOVERNMENT Notes
Page 89 and 90: ST. TAMMANY PARISH, LOUISIANA Sched
Page 96 and 97: NOTES TO REQUIRED SUPPLEMENTARY INF
Page 98: SCHEDULE 7 Public Safety Health and
Page 101 and 102: ST. TAMMANY PARISH, LOUISIANA Combi
Page 104 and 105: NON-MAJOR SPECIAL REVENUE FUNDS Spe
Page 106 and 107: NON-MAJOR SPECIAL REVENUE FUNDS (Co
Page 108 and 109: SCHEDULE 10 continued 020 Environme
Page 110 and 111: SCHEDULE 10 continued 164 Lighting
Page 112 and 113: SCHEDULE 10 continued 401 Grants -
Page 114 and 115: SCHEDULE 10 continued 440 Grants -
Page 116 and 117: 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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SCHEDULE 11 continued Final Budget
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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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