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

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