Metro Nashville - Finance - Financial Operations

DISCLAIMER The financial reports and statements included on this web page represent the financial position and results of operations as of and for the year ended June 30, 2006. The Metropolitan Government of Nashville and Davidson County assumes no responsibility for updating these financial reports and statements for events which may have occurred subsequent to the date of the auditors’ report.

The Metropolitan Government of Nashville and Davidson County has taken reasonable security measures to protect the integrity of its website and information posted thereon. Absent any unauthorized act that deletes, edits or manipulates the words or data in the financial reports and statements, such financial reports and statements are accurate as of their date.

By accessing the financial reports and statements, you agree to and acknowledge your understanding of this disclaimer.

Intro | Financial | Statistical | Top of Page

Many of the multi-page statements below were designed to be viewed side by side as though you were reading the printed book. In your Adobe Acrobat Reader software you should adjust the Page Layout to Continuous - Facing and the Magnification to Fit Width. At the bottom of this web page there is a link to download the free Acrobat software if you do not already have it installed.
To view or print all pages, CLICK HERE. To view or print individual pages, use the links below.
Title Page View
Table of Contents View
INTRODUCTORY SECTION Intro \| Financial \| Statistical \| Top of Page
Letter of Transmittal	page i
Certificate of Achievement for Excellence in Financial Reporting	page vii
Form of Government	page viii
Organization Chart of the Metropolitan Government	page ix
Elected Officials	page x
Organization Chart of the Department of Finance	page xi
FINANCIAL SECTION Intro \| Financial \| Statistical \| Top of Page
	Page Numbers
Independent Auditors’ Report	View
Management’s Discussion and Analysis	A - 1
Basic Financial Statements Intro \| Financial \| Statistical \| Top of Page
	Page Numbers
Statement of Net Assets	B - 2
Statement of Activities	B - 4
Balance Sheet - Governmental Funds	B - 6
Reconciliation of the Balance Sheet to the Statement of Net Assets - Governmental Funds	B - 8
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds	B - 10
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Funds Balances of Governmental Funds to the Statement of Activities	B - 14
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund	B - 16
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Purpose School Fund	B - 17
Statement of Net Assets - Proprietary Funds	B - 18
Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary Funds	B - 20
Statement of Cash Flows - Proprietary Funds	B - 22
Statement of Fiduciary Net Assets	B - 24
Statement of Changes in Fiduciary Net Assets	B - 25
Statement of Net Assets - Component Units	B - 26
Statement of Activities - Component Units	B - 34
Notes to the Financial Statements	B - 39
Required Supplementary Information (Unaudited) - Condition Rating of Transportation Network	B - 102
Required Supplementary Information (Unaudited) – Schedule of Funding Progress	B - 104
Required Supplementary Information (Unaudited) – Schedule of Employer Contributions	B - 108
Governmental Funds Intro \| Financial \| Statistical \| Top of Page
	Page Numbers
Combining Balance Sheet - Nonmajor Governmental Funds	C - 2
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds	C - 8
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - GSD General Purposes Debt Service Fund	C - 13
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - GSD School Purposes Debt Service Fund	C - 14
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - USD General Purposes Debt Service Fund	C - 15
Description of Nonmajor Governmental Funds	C - 16
Proprietary Funds Intro \| Financial \| Statistical \| Top of Page
	Page Numbers
Combining Statement of Net Assets - Nonmajor Enterprise Funds	D - 2
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Nonmajor Enterprise Funds	D - 6
Combining Statement of Cash Flows - Nonmajor Enterprise Funds	D - 8
Combining Statement of Net Assets - Internal Service Funds	D - 12
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Internal Service Funds	D - 16
Combining Statement of Cash Flows - Internal Service Funds	D - 20
Description of Proprietary Funds	D - 28
Fiduciary Funds Intro \| Financial \| Statistical \| Top of Page
	Page Numbers
Combining Statement of Fiduciary Net Assets Fiduciary Funds - Pension (and Other Employee Benefit) Trust Funds	E - 2
Combining Statement of Fiduciary Net Assets Fiduciary Funds - Agency Funds	E - 4
Combining Statement of Changes in Fiduciary Net Assets Fiduciary Funds - Pension (and Other Employee Benefit) Trust Funds	E - 6
Combining Statement of Changes in Assets and Liabilities - Agency Funds	E - 8
Description of Fiduciary Funds	E - 11
Component Units Intro \| Financial \| Statistical \| Top of Page
	Page Numbers
Balance Sheet - Sports Authority	F - 2
Reconciliation of the Balance Sheet to the Statement of Net Assets - Sports Authority	F - 3
Statement of Revenues, Expenditures and Changes in Fund Balances - Sports Authority Fund	F - 4
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities - Sports Authority	F - 5
Schedules Intro \| Financial \| Statistical \| Top of Page
	Page Numbers
Schedule of Combining Balance Sheets - General Fund	G - 2
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - General Fund	G - 3
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund	G - 4
Detailed Schedule Of Expenditures And Other Financing Sources (Uses) - Budget And Actual General Fund - General Services District	G - 6
Detailed Schedule of Expenditures and Other Financing Sources (Uses) - Budget and Actual - General Fund - Urban Services District	G - 9
Schedule of Delinquent Property Taxes Receivable - By Fund	G - 10
Schedule of Delinquent Property Taxes Receivable - By Type	G - 12
Schedule of Bonds and Notes Payable	G - 14
Future Principal and Interest Requirements of Bonds Payable	G - 18
Budgetary Schedule of Estimated Revenues and Fund Balances to Support Appropriations - 2006-2007 Fiscal Year	G - 24
Budgetary Schedule of Appropriations by Function and/or Funds - 2006-2007 Fiscal Year	G - 26
Budgetary Schedule of Requirements of the Debt Service Funds by Function - Debt Service Funds - General Services District - 2006-2007 Fiscal Year	G - 27
Budgetary Schedule of Requirements of the Debt Service Funds by Function - Debt Service Funds - Urban Services District - 2006-2007 Fiscal Year	G - 28
Budgetary Schedule of Appropriations - School Funds - General Services District - 2006-2007 Fiscal Year	G - 29
Combined Schedule of Assets and Liabilities - Constitutional Officers	G - 30
Combined Schedule of Cash Receipts, Disbursements and Balances - Constitutional Officers	G - 32
Combined Schedule of Changes in Fee and Commission Accounts - Constitutional Officers	G - 34
STATISTICAL SECTION Intro \| Financial \| Statistical \| Top of Page
	Page Numbers
Table of Contents	H - 2
Net Assets by Component Last Five Fiscal Years	H - 3
Changes in Net Assets Last Five Fiscal Years	H - 4
Fund Balances of Governmental Funds	H - 6
Fund Balances of Governmental Funds Supported by Property Taxes Last Ten Fiscal Years	H - 8
Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years	H - 10
Assessed Value and Estimated Actual Value of General Services District Taxable Property Last Ten Fiscal Years	H - 14
Assessed Value of Urban Services District Taxable Property Last Ten Fiscal Years	H - 16
Property Tax Rates Last Ten Fiscal Years	H - 17
Principal Property Taxpayers Current Year and Nine Years Ago	H - 18
Property Tax Levies and Collections Last Ten Fiscal Years	H - 20
Ratios of Outstanding Debt by Type Last Ten Fiscal Years	H - 22
Ratios of General Bonded Debt Outstanding General and Urban Services Districts Last Ten Fiscal Years	H - 24
Ratios of General Bonded Debt Outstanding Urban Services District Last Ten Fiscal Years	H - 25
Legal Debt Margin Information Urban Services District Last Ten Fiscal Years	H - 26
Computation of Legal Debt Margin Urban Services District for the Year Ended June 30, 2006	H - 27
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures Last Ten Fiscal Years	H - 28
Pledged Revenue Coverage Department of Water and Sewerage Services Revenue Bonds Last Ten Fiscal Years	H - 29
Demographic and Economic Statistics Last Ten Calendar Years	H - 30
Principal Employers Current Year and Nine Years Ago	H - 31
Full-Time Equivalent Government Employees by Function Last Ten Fiscal Years	H - 32
Operating Indicators by Function Last Ten Fiscal Years	H - 34
Capital Asset Statistics by Function Last Ten Fiscal Years	H - 38

Intro | Financial | Statistical | Top of Page

The PDF files above require that you have the free Acrobat Reader Software. Click the icon below to download the latest version. Note: You may need to use the zoom feature in Adobe Acrobat to read some of these pages.

Finance > Financial Operations > CAFR 2006

Finance Home | Metro Home | Department List
Comments, Suggestions, or Error Reports
Statement of Non-discrimination

Metro Department List