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

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.