2011 - Division of Administration - Louisiana

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State of LouisianaCONTENTSI. INTRODUCTORY SECTIONPageLetter of Transmittal ...................................................................................................................................... 1Certificate of Achievement ............................................................................................................................ 7Principal State Officials ................................................................................................................................. 8State Organizational Chart ............................................................................................................................ 9II. FINANCIAL SECTIONIndependent Auditor's Report ................................................................................................................. 11Management’s Discussion and Analysis ................................................................................................ 15Basic Financial StatementsGovernment-wide Financial StatementsStatement of Net Assets .................................................................................................................... 28Statement of Activities ....................................................................................................................... 30Governmental Fund Financial StatementsBalance Sheet ................................................................................................................................... 31Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets ............ 32Statement of Revenues, Expenditures, and Changes in Fund Balances ......................................... 33Reconciliation of the Change in Fund Balances of Governmental Fundsto the Statement of Activities ......................................................................................................... 34Proprietary Fund Financial StatementsBalance Sheet ................................................................................................................................... 35Statement of Revenues, Expenses, and Changes in Fund Net Assets ............................................ 36Statement of Cash Flows .................................................................................................................. 37Fiduciary Fund Financial StatementsStatement of Fiduciary Net Assets .................................................................................................... 39Statement of Changes in Fiduciary Net Assets ................................................................................ 40Component Unit Financial StatementsCombining Balance Sheet ................................................................................................................. 42Combining Statement of Activities .................................................................................................... 44- v -
State of LouisianaNotes to the Basic Financial StatementsNote 1 – Summary of Significant Accounting Policies .................................................................... 45Note 2 – Deposits and Investments ................................................................................................ 56Note 3 – Accounts Receivable and Accounts Payable ................................................................... 68Note 4 – Interfund Accounts and Transfers .................................................................................... 70Note 5 – Capital Assets ................................................................................................................... 72Note 6 – Employee Benefits – Pensions ......................................................................................... 74Note 6A – Employee Benefits – Other Postemployment Benefits (OPEB) ....................................... 86Note 6B – Employee Benefits – Termination Benefits ...................................................................... 92Note 7 – Leases .............................................................................................................................. 93Note 8 – Long-term Obligations ...................................................................................................... 95Note 9 – Contingencies ................................................................................................................. 103Note 10 – Fund Balance/Net Assets Disclosures ........................................................................... 107Note 11 – Other Disclosures ........................................................................................................... 109Note 12 – Subsequent Events ......................................................................................................... 110Required Supplementary Information Other Than Management’s Discussion and AnalysisBudgetary Comparison Schedule – General Fund ............................................................................ 113Note to Required Supplementary Information – Budgetary Reporting ............................................... 114Other Postemployment Benefits Plans ............................................................................................... 115Budgetary Comparison Schedule – Major Debt Service FundBudgetary Comparison Schedule – Bond Security and Redemption Fund -Budget to Actual (Non-GAAP Budgetary Basis) .............................................................................. 117Combining and Individual Fund Statements and Schedule – Nonmajor FundsGovernmental FundsCombining Balance Sheet and Combining Statement of Revenues, Expenditures, andChanges in Fund Balances .......................................................................................................... 120Combining Schedule of Revenues, Expenditures, andChanges in Fund Balances – Budget to Actual (Non-GAAP Budgetary Basis)………………......124Proprietary FundsEnterprise FundsCombining Balance Sheet ............................................................................................................... 128Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets ....................... 130Combining Statement of Cash Flows .............................................................................................. 132Internal Service FundsCombining Balance Sheet ............................................................................................................... 136Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets ....................... 138Combining Statement of Cash Flows .............................................................................................. 140Fiduciary FundsCombining Statement of Fiduciary Net Assets – Pension Trust Funds .......................................... 142Combining Statement of Changes in Fiduciary Net Assets – Pension Trust Funds ....................... 143Combining Statement of Fiduciary Assets and Liabilities – Agency Funds .................................... 144Combining Statement of Changes in Assets and Liabilities – Agency Funds ................................ 145- vi -
Page 1: LouisianaCOMPREHENSIVE ANNUAL FINAN
Page 4 and 5: On the CoverExploring Louisiana’s
Page 8 and 9: State of LouisianaComponent UnitsCo
Page 10 and 11: I. INTRODUCTORYSECTION2010-2011 Com
Page 12 and 13: The Honorable Bobby Jindal, et al.D
Page 14 and 15: The Honorable Bobby Jindal, et al.D
Page 16 and 17: CERTIFICATE OFACHIEVEMENT- 6 -
Page 18 and 19: State of LouisianaPRINCIPAL STATE O
Page 20 and 21: - 10 -
Page 22 and 23: LOUISIANA LEGISLATIVE AUDITORDARYL
Page 24 and 25: December 28, 2011Page ThreeAs discl
Page 26 and 27: M A N A G E M E N T ’ S D I S C U
Page 28 and 29: State of Louisianabusinesses by tak
Page 30 and 31: State of LouisianaNet Assets:As not
Page 32 and 33: State of LouisianaGovernmental Acti
Page 34 and 35: State of LouisianaThe following cha
Page 36 and 37: State of LouisianaGENERAL FUND BUDG
Page 38 and 39: State of LouisianaBond ratings for
Page 40 and 41: G O V E R N M E N T - W I D EF I N
Page 42 and 43: State of LouisianaSTATEMENT OF NET
Page 44 and 45: State of LouisianaSTATEMENT OF ACTI
Page 46 and 47: GOVERNMENTAL FUND FINANCIAL STATEME
Page 48 and 49: State of LouisianaReconciliation of
Page 50 and 51: State of LouisianaReconciliation of
Page 52 and 53: PROPRIETARY FUND FINANCIAL STATEMEN
Page 54 and 55: State of LouisianaSTATEMENT OF REVE
Page 56 and 57:
State of LouisianaSTATEMENT OF CASH
Page 58 and 59:
FIDUCIARY FUND FINANCIAL STATEMENTS
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State of LouisianaSTATEMENT OF CHAN
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COMPONENT UNIT FINANCIAL STATEMENTS
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State of LouisianaCOMBINING BALANCE
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State of LouisianaCOMBINING STATEME
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Note 1Note 2Note 3Note 4Note 5Note
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State of LouisianaLouisiana State E
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State of LouisianaGreater Baton Rou
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State of Louisianathe basic financi
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State of Louisianaliquid investment
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State of Louisianaexpressed by stat
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State of LouisianaNOTE 2: DEPOSITS
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State of LouisianaSchedule of Inves
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State of LouisianaSystem (LSPRS) he
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State of LouisianaG. SECURITIES LEN
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State of LouisianaType Notional Obj
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State of Louisianathese bonds witho
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State of LouisianaNOTE 3: ACCOUNTS
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State of LouisianaNOTE 4: INTERFUND
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State of LouisianaNOTE 5: CAPITAL A
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State of LouisianaC. IMPAIRMENT OF
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State of Louisianaofficial forecast
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State of LouisianaActuarial Committ
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State of LouisianaLASERSTRSLALSERSS
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State of Louisianathe 2010 Regular
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State of Louisiana* Effective July
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State of LouisianaB. LOUISIANA LOTT
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State of LouisianaTotal premium rat
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State of LouisianaRetirees and bene
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State of LouisianaNOTE 6B: EMPLOYEE
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State of LouisianaTotal capital lea
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State of Louisianais $8,296 and $22
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State of LouisianaBusiness-Type Act
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State of LouisianaH. CONDUIT DEBTRe
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State of Louisiana27:392(B)(4). The
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State of Louisianaruling will resul
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State of Louisianatechnologies as w
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State of LouisianaBeginning net ass
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State of Louisianafor the daily adm
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- 112 -
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State of LouisianaBUDGETARY COMPARI
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State of LouisianaOTHER POSTEMPLOYM
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BUDGETARY COMPARISONSCHEDULEMAJOR D
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- 118 -
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- 119 -
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State of LouisianaSPECIAL REVENUE F
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State of LouisianaPERMANENT FUNDSTO
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COMBINING SCHEDULE OF REVENUES, EXP
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- 127 -
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State of LouisianaLOUISIANAGULF LOU
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- 135 -
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State of LouisianaLOUISIANATOTALOFF
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State of LouisianaTOTALOFFICE OFFIC
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State of LouisianaLOUISIANATOTALOFF
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COMBINING STATEMENT OF CHANGES IN F
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COMBINING STATEMENT OF CHANGES IN A
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COMBINING STATEMENT OF CHANGES IN A
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State of LouisianaKENNER LOUISIANA
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State of LouisianaCOMBINING STATEME
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III. STATISTICALSECTION2010-2011 Co
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State of LouisianaNET ASSETS BY COM
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State of LouisianaCHANGES IN NET AS
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State of LouisianaCHANGES IN NET AS
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State of LouisianaFUND BALANCES, GO
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State of LouisianaCHANGES IN FUND B
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State of LouisianaINDIVIDUAL INCOME
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State of LouisianaTAX RATE BY MAJOR
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State of LouisianaPERSONAL INCOME -
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State of LouisianaLEGAL DEBT MARGIN
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State of LouisianaREVENUE BOND COVE
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State of LouisianaDEMOGRAPHIC AND E
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State of LouisianaLOUISIANA STATE E
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State of LouisianaOPERATING INDICAT
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State of LouisianaCAPITAL ASSETS ST
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www.doa.la.gov/osrap/cafr-2.htm
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2011 - Division of Administration - Louisiana

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