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

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ST. TAMMANY PARISH, LOUISIANA Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual St. Tammany Parish Library Fund (013) For the Year Ended December 31, 2010 SCHEDULE 2 Original Budget Final Budget Actual Amounts Budgetary Basis Variance with Final Budget- Positive (Negative) Actual Amounts GAAP Basis Actual Budgetary Basis to GAAP Differences Over (Under) Revenues $ 8,091,912 $ 8,515,181 $ 8,515,181 $ - $ 8,515,181 $ - Expenditures 8,091,912 14,818,349 14,818,349 - 14,419,555 398,794 Excess (Deficiency) of Revenues Over Expenditures - (6,303,168) (6,303,168) - (5,904,374) 398,794 Other Financing Sources (Uses) Transfers out - - - - (398,794) (398,794) Net Change in Fund Balance - (6,303,168) (6,303,168) - (6,303,168) - Fund Balance - beginning 6,303,168 6,303,168 6,303,168 - 6,303,168 - Fund Balance - ending $ 6,303,168 $ - $ - $ - $ - $ - 83
ST. TAMMANY PARISH, LOUISIANA Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Parish Road Maintenance Fund (015) For the Year Ended December 31, 2010 SCHEDULE 3 Original Budget Final Budget Actual Amounts Budgetary Basis Variance with Final Budget- Positive (Negative) Actual Amounts GAAP Basis Actual Budgetary Basis to GAAP Differences Over (Under) Revenues Sales and use tax $ 32,998,500 $ 32,998,500 $ 33,141,827 $ 143,327 $ 33,141,827 $ - Other taxes, penalties, interest, etc. 15,500 15,500 21,394 5,894 21,394 - Federal and state grants 30,000 30,000 27,500 (2,500) 27,500 - State road fund 1,500,000 1,500,000 1,441,141 (58,859) 1,441,141 - Fees, charges, and commissions for services - - 177,427 177,427 177,427 - Investment earnings 320,000 320,000 189,722 (130,278) 189,722 - Miscellaneous revenues 20,000 20,000 - (20,000) - - Total Revenues 34,884,000 34,884,000 34,999,011 115,011 34,999,011 - Expenditures General maintenance 5,938,478 6,211,978 4,620,021 1,591,957 4,620,021 - Airport maintenance area 606,985 697,333 496,586 200,747 496,586 - Brewster maintenance area 465,366 498,222 346,769 151,453 346,769 - Bush maintenance area 465,340 498,265 385,349 112,916 385,349 - Covington maintenance area 806,516 851,348 652,877 198,471 652,877 - Fritchie North maintenance area 325,727 365,481 286,376 79,105 286,376 - Fritchie South maintenance area 731,173 759,042 554,176 204,866 554,176 - Hickory maintenance area 479,438 565,021 428,788 136,233 428,788 - Hwy 59 maintenance area 694,741 735,917 433,843 302,074 433,843 - Keller maintenance area 661,300 725,665 596,375 129,290 596,375 - Willie Road maintenance area 563,415 615,915 500,433 115,482 500,433 - Vehicle maintenance 3,716,656 3,949,138 3,288,187 660,951 3,288,187 - Trace maintenance 1,024,473 1,252,708 944,409 308,299 904,409 (40,000) Trace security 94,046 94,045 93,498 547 93,498 - Engineering i - Roads - 542,7000 511,972 30,728 511,972 - General expenditures 22,805,779 23,141,871 21,797,119 1,344,752 8,077,427 (13,719,692) Total Expenditures 39,379,433 41,504,649 35,936,778 5,567,871 22,177,086 (13,759,692) Excess (Deficiency) of Revenues Over Expenditures (4,495,433) (6,620,649) (937,767) 5,682,882 12,821,925 (13,759,692) Other Financing Sources (Uses) Transfers in 75,000 75,000 399,838 324,838 399,838 - Transfers out - - - - (13,759,692) 13,759,692 Total Other Financing Sources (Uses) 75,000 75,000 399,838 324,838 (13,359,854) 13,759,692 Net Change in Fund Balance (4,420,433) (6,545,649) (537,929) 6,007,720 (537,929) - Fund Balance - beginning 18,511,798 18,511,798 18,511,798 - 18,511,798 - Fund Balance - ending $ 14,091,365 $ 11,966,149 $ 17,973,869 $ 6,007,720 $ 17,973,869 $ - 84
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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
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Management’s Discussion and Analy
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The Parish adopts annual appropriat
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At the end of the current fiscal ye
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Expenses and Program Revenues - Gov
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sales tax revenue stabilizes so tha
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Additional information on St. Tamma
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BASIC FINANCIAL STATEMENTS 27
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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 89: ST. TAMMANY PARISH, LOUISIANA Sched
Page 93 and 94: 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
Page 122 and 123: SCHEDULE 11 continued 166 167 169 L
Page 126 and 127: SCHEDULE 11 continued 402 403 404 G
Page 128 and 129: SCHEDULE 11 continued 416 418 420 G
Page 132 and 133: NON-MAJOR DEBT SERVICE FUNDS Debt S
Page 134 and 135: SCHEDULE 12 237 Justice Complex Deb
Page 138 and 139: 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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SCHEDULE 15 continued Final Budget
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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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