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

ST. TAMMANY PARISH, LOUISIANA
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
General Fund (010)
For the Year Ended December 31, 2010
SCHEDULE 1
Original
Budget Final Budget
Revenues
Taxes:
Ad valorem $ 3,813,211 3,813,211
Actual
Amounts
Budgetary
Basis
Variance
with Final
Budget-
Positive
(Negative)
Actual
Amounts
GAAP Basis
Actual
Budgetary
Basis to GAAP
Differences
Over (Under)
$ $ 4,038,196 $ 224,985 $ 4,038,196 $
-
Other taxes, penalties, interest, etc. 2,156,500 2,156,500 2,012,801 (143,699) 2,012,801 -
Licenses 2,935,300 2,935,300 2,925,350 (9,950) 2,925,350 -
Permits 1,560,000 1,560,000 1,349,307 (210,693) 1,349,307 -
Intergovernmental revenues:
Other federal funds 135,000 135,000 70,434 (64,566) 70,434 -
State funds:
State revenue sharing 317,941 317,941 292,125 (25,816) 292,125 -
Other state funds 4,000 4,000 5,085 1,085 5,085 -
Fees, charges and comissions for services 592,850 592,850 528,761 (64,089) 528,761 -
Fines and forfeitures 35,100 35,100 62,787 27,687 62,787 -
Other revenues 490,800 534,800 496,924 (37,876) 496,924 -
Total Revenues 12,040,702 12,084,702 11,781,770 (302,932) 11,781,770 -
Expenditures
Planning 951,597 951,597 884,357 67,240 883,357 (1,000)
Permits 1,317,787 1,277,787 1,248,485 29,302 1,247,485 (1,000)
Government Access 641,282 666,377 613,798 52,579 582,767 (31,031)
Building Maintenance 209,106 209,106 200,687 8,419 200,687 -
Fairgrounds 49,250 49,250 46,556 2,694 46,556 -
22nd Judicial District Court 1,977,910 1,977,910 1,936,089 41,821 1,936,089 -
Ward Courts 196,468 204,568 200,980 3,588 200,980 -
District Attorney 1,822,691 2,064,036 2,041,052 22,984 2,041,052 -
Clerk of Court 130,067 140,067 133,599 6,468 133,599 -
Registrar of Voters 244,161 244,161 222,478 21,683 222,478 -
Tax Assessor 49,719 49,719 45,248 4,471 45,248 -
Sheriff 60,000 66,708 66,708 - 66,708 -
Parish Jail 99,000 99,000 76,934 22,066 76,934 -
Legal 622,449 522,449 417,840 104,609 416,840 (1,000)
Code Enforcement 596,656 562,655 555,797 6,858 554,797 (1,000)
Economic Development 51,583 55,798 55,794 4 54,794 (1,000)
Veterans Affairs 86,410 86,410 85,408 1,002 85,408 -
Camp Salmen 131,500 131,500 131,372 128 131,372 -
Greater St. Tammany Airport 81,443 125,443 99,598 25,845 99,598 -
General expenditures 4,400,820 4,536,943 4,519,405 17,538 4,310,069 (209,336)
Total Expenditures 13,719,899 14,021,484 13,582,185 439,299 13,336,818 (245,367)
Excess (Deficiency) of Revenues Over Expenditures (1,679,197) (1,936,782) (1,800,415) 136,367 (1,555,048) (245,367)
Other Financing Sources (Uses)
Transfers in 933,788 1,080,788 1,080,849 61 1,080,849 -
Transfers out - - - - (245,367) 245,367
Total Other Financing Sources (Uses) 933,788 1,080,788 1,080,849 61 835,482 245,367
Net Change in Fund Balance (745,409) (855,994) (719,566) 136,428 (719,566) -
Fund Balance - beginning 6,721,800 6,721,800 6,721,800 - 6,721,800 -
Fund Balance - ending $ 5,976,391 $ 5,865,806 $ 6,002,234 $ 136,428 $ 6,002,234 $
-
NOTE: See Schedule 7 in the Notes to Required Supplementary Information Section for a reconciliation of Budgetary Comparison and Statement
of Revenues, Expenditures and Changes in Fund Balances.
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