State <strong>of</strong> <strong>Louisiana</strong>SPECIAL REVENUE FUNDSRETIREMENTTOTALLOUISIANA MARSH SYSTEMS SPECIALTOURISM ISLAND INSURANCE STATE TRANSPORTATION REVENUEPROMOTION OPERATING PROCEEDS HIGHWAY TIDELANDS TRUST FUNDSDISTRICT FUND FUND FUND #2 FUND FUND JUNE 30, <strong>2011</strong>$ 6,368 $ 377 $ -- $ 9,310 $ 5 $ 369,890 $ 450,194-- -- -- -- -- -- --1,822 34 -- 865 -- -- 9,5452,956 -- -- -- -- 85,519 88,475-- -- -- -- -- 109,466 109,466$ 11,146 $ 411 $ -- $ 10,175 $ 5 $ 564,875 $ 657,680$ -- $ -- $ -- $ 5,087 $ -- $ 12 $ 5,099-- 411 -- 5,088 -- 157,904 168,245-- -- -- -- -- -- ---- 411 -- 10,175 -- 157,916 173,344-- -- -- -- -- -- ---- -- -- -- 5 406,959 425,01511,146 -- -- -- -- -- 59,32111,146 -- -- -- 5 406,959 484,336$ 11,146 $ 411 $ -- $ 10,175 $ 5 $ 564,875 $ 657,680RETIREMENTTOTALLOUISIANA MARSH SYSTEMS SPECIALTOURISM ISLAND INSURANCE STATE TRANSPORTATION REVENUEPROMOTION OPERATING PROCEEDS HIGHWAY TIDELANDS TRUST FUNDSDISTRICT FUND FUND FUND #2 FUND FUND JUNE 30, <strong>2011</strong>$ -- $ -- $ -- $ -- $ -- $ 958,674 $ 958,67423,070 -- -- -- -- -- 54,663-- -- -- -- -- -- --4 312 -- -- -- (217) 254-- -- 53,986 10,175 -- -- 64,245-- -- -- -- -- -- 13923,074 312 53,986 10,175 -- 958,457 1,077,975-- -- 52,486 5,087 -- -- 57,573-- -- -- -- -- -- ---- -- -- -- -- 21,889 21,889-- -- 1,500 -- -- 14,940 16,440-- -- 53,986 5,087 -- 36,829 95,90223,074 312 -- 5,088 -- 921,628 982,073-- -- -- -- -- -- ---- -- -- -- -- -- --5,956 428 -- -- -- 588,063 594,447(25,315) (740) -- (5,088) -- (1,559,140) (1,619,376)(19,359) (312) -- (5,088) -- (971,077) (1,024,929)3,715 -- -- -- -- (49,449) (42,856)7,431 -- -- -- 5 456,408 527,192$ 11,146 $ -- $ -- $ -- $ 5 $ 406,959 $ 484,336- 121 -
State <strong>of</strong> <strong>Louisiana</strong>COMBINING BALANCE SHEETNONMAJOR GOVERNMENTAL FUNDSJUNE 30, <strong>2011</strong>DEBT SERVICE FUNDSPERMANENT FUNDSTRANSPORTATIONTOTAL(EXPRESSED IN THOUSANDS) TOBACCO INFRASTRUCTURE DEBTSETTLEMENT MODEL FOR SERVICE EDUCATIONFINANCING ECONOMIC FUNDS EXCELLENCECORPORATION DEVELOPMENT JUNE 30, <strong>2011</strong> FUNDASSETSCASH AND CASH EQUIVALENTS $ 264 $ 166,768 $ 167,032 $ 117,944INVESTMENTS 127,410 162,900 290,310 448,258RECEIVABLES (NET) -- -- -- --DUE FROM OTHER FUNDS -- -- -- --DUE FROM FEDERAL GOVERNMENT -- -- -- --TOTAL ASSETS $ 127,674 $ 329,668 $ 457,342 $ 566,202LIABILITIES AND FUND BALANCESLIABILITIES:ACCOUNTS PAYABLE AND ACCRUALS $ 10 $ 10,545 $ 10,555 $ 742DUE TO OTHER FUNDS -- 11,595 11,595 222OTHER LIABILITIES -- -- -- --TOTAL LIABILITIES 10 22,140 22,150 964FUND BALANCES:NONSPENDABLE -- -- -- 476,296RESTRICTED 127,664 307,528 435,192 88,942COMMITTED -- -- -- --TOTAL FUND BALANCES 127,664 307,528 435,192 565,238TOTAL LIABILITIES AND FUND BALANCES $ 127,674 $ 329,668 $ 457,342 $ 566,202COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCESNONMAJOR GOVERNMENTAL FUNDSFOR THE YEAR ENDED JUNE 30, <strong>2011</strong>TRANSPORTATION TOTALTOBACCO INFRASTRUCTURE DEBT(EXPRESSED IN THOUSANDS) SETTLEMENT MODEL FOR SERVICE EDUCATIONFINANCING ECONOMIC FUNDS EXCELLENCECORPORATION DEVELOPMENT JUNE 30, <strong>2011</strong> FUNDREVENUES:INTERGOVERNMENTAL REVENUES $ -- $ -- $ -- $ --TAXES -- 97,704 97,704 --TOBACCO SETTLEMENT 83,111 -- 83,111 --USE OF MONEY AND PROPERTY 4,147 -- 4,147 327LICENSES, PERMITS, AND FEES -- -- -- --OTHER -- -- -- 14,619TOTAL REVENUES 87,258 97,704 184,962 14,946EXPENDITURES:INTERGOVERNMENTAL -- -- -- --DEBT SERVICE:PRINCIPAL RETIREMENT 36,110 6,090 42,200 --INTEREST AND FISCAL CHARGES 52,032 93,289 145,321 --OTHER 100 15 115 21,666TOTAL EXPENDITURES 88,242 99,394 187,636 21,666EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES (984) (1,690) (2,674) (6,720)OTHER FINANCING SOURCES (USES):LONG-TERM DEBT ISSUED -- 394,310 394,310 --LONG-TERM DEBT ISSUED - PREMIUMS -- 32,646 32,646 --TRANSFERS IN -- 24,576 24,576 28,731TRANSFERS OUT -- (280,420) (280,420) (15,041)TOTAL OTHER FINANCINGSOURCES (USES) -- 171,112 171,112 13,690NET CHANGE IN FUND BALANCES (984) 169,422 168,438 6,970FUND BALANCES AT BEGINNING OF YEAR AS RESTATED 128,648 138,106 266,754 558,268FUND BALANCES AT END OF YEAR $ 127,664 $ 307,528 $ 435,192 $ 565,238(Concluded)- 122 -