Using the 2015 Comprehensive Annual Financial Report for St. Tammany Parish included, please answer the following questions.

http://www.stpgov.org/files/Departments/Finance/2015_CAFR.pdf

All questions relate to the financial statements of St. Tammany Parish for the year ended December 31, 2015. For each answer also write the page number where you found the answer. NOTE: the page number is the page number listed in the CAFR which is not the same as the page number up top in Acrobat Reader!!!

1. The total assets of the primary government amounted to $

2. St. Tammany Parish reports four major governmental funds. They are:

3. How many non-major funds does St. Tammany Parish report in their CAFR?

4. According to the statement of activities, the parishs top two revenue sources, excluding component units, are:

Source Amount

Source Amount

5. Using the statement of revenues, expenditures and changes in fund balance, for the total governmental funds:

Total revenues

Total expenditures

Net change in fund balances

Year-end fund balance

6. According to the notes, capital assets total:

Governmental activities, ending balance, net

Business-type activities, ending balance, net

Total governmental activities depreciation expense

Total business-type depreciation expense

7. What percentage of property tax billed does St. Tammany expect to collect?

8. According to the schedule of employer contributions, for the employees retirement system for the St. Tammany Parish Coroners Office for 2015

Employer contributions totaled

Annual required contributions were

9. There are how many non-major governmental funds of each type

Special Revenue Funds

Debt Service Funds

Capital Project Funds

Internal Service Funds

10. For the internal service funds, what is the

Total net position at 12/31/2015

Total change in net position for 2015

11. What discount rate is used to measure the pension liability?

12. For the general fund, give the following information related to the budget:

Original budgeted amount of total revenues

Final budgeted amount of total revenues

Actual amount of total revenues on a budgetary basis

Original budgeted amount of total expenditures

Final budgeted amount of total expenditures

Actual amount of total expenditures on a budgetary basis

13. According to the Statement of Activities, total program revenues from operating grants and contributions for government activities was

14. According to the Statement of Activities, total program revenues from operating grants and contributions for business-type activities was

15. When were property taxes

Levied?

Due?

Became delinquent?