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Comprehensive
Annual Financial Report
2002
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, 2002.
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.
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INTRODUCTORY
SECTION Financial
| Statistical |
-
Letter
of Transmittal VIEW
(pages
i-vi)
- Certificate
of Achievement for Excellence in Financial Reporting VIEW
(page
vii)
- Form
of Government VIEW
(page
viii)
- Organization
Chart of the Metropolitan Government VIEW
(page
ix)
- Elected
Officials VIEW
(page
x)
- Organization
Chart of the Department of Finance VIEW
(page
xi)
FINANCIAL
SECTION Intro
| Statistical |
- Independent
Auditors’ Report VIEW
(pages
1-2)
- Management’s
Discussion and Analysis VIEW
(pages
A1-12)
Basic
Financial Statements |
- Statement
of Net Assets VIEW
(pages B2-3)
- Statement
of Activities VIEW
(pages B4-5)
- Balance
Sheet - Governmental Funds VIEW
(pages B6-7)
-
Reconciliation of the Balance Sheet to the Statement of Net
Assets - Governmental Funds VIEW
(page B8)
- Statement
of Revenues, Expenditures and Changes in Fund Balances - Governmental
Funds VIEW
(pages B10-13)
- Reconciliation
of the Statement of Revenues, Expenditures, and Changes in
Funds Balances of Governmental Funds to the Statement of Activities
VIEW
(pages B14-15)
- Statement
of Revenues, Expenditures and Changes in Fund Balances - Budget
and Actual - General Fund
VIEW
(page
B16)
- Statement
of Revenues, Expenditures, Encumbrances and Changes in Fund
Balances - Budget and Actual (Non-GAAP) - General Purpose
School Fund VIEW
(page
B17)
- Statement
of Net Assets - Proprietary Funds
VIEW
(pages
B18-19)
- Statement
of Revenues, Expenses and Changes in Fund Net Assets - Proprietary
Funds VIEW
(page
B20)
- Statement
of Cash Flows - Proprietary Funds
VIEW
(pages B22-23)
- Statement
of Fiduciary Net Assets VIEW
(page
B24)
- Statement
of Changes in Fiduciary Net Assets
VIEW
(page
B25)
- Statement
of Net Assets - Component Units VIEW
(pages
B26-33)
- Statement
of Activities - Component Units VIEW
(pages
B34-37)
- Notes
to the Financial Statements VIEW
(pages
B39-103)
Required
Supplementary Information (Unaudited) - Condition Rating
of
Transportation Network VIEW (pages
B104-105)
Governmental
Funds
|
- Combining
Balance Sheet - Nonmajor Governmental Funds
VIEW
(pages C2-6)
- Combining
Statement of Revenues, Expenditures and Changes in Fund Balances
- Nonmajor Governmental Funds
VIEW
(pages
C8-12)
- Statement
of Revenues, Expenditures and Changes in Fund Balances - Budget
and Actual - GSD General Purposes Debt Service Fund
VIEW
(page
C13)
- Statement
of Revenues, Expenditures and Changes in Fund Balances - Budget
and Actual - GSD School Purposes Debt Service Fund
VIEW
(page
C14)
- Statement
of Revenues, Expenditures and Changes in Fund Balances - Budget
and Actual - USD General Purposes Debt Service Fund
VIEW
(page
C15)
- Description
of Nonmajor Governmental Funds
VIEW
(pages
C16-18)
Proprietary
Funds |
- Combining
Statement of Net Assets - Nonmajor Enterprise Funds
VIEW
(pages
D2-5)
- Combining
Statement of Revenues, Expenses and Changes in Fund Net Assets
- Nonmajor Enterprise Funds
VIEW
(pages
D6-7)
- Combining
Statement of Cash Flows - Nonmajor Enterprise Funds
VIEW
(pages
D8-11)
- Combining
Statement of Net Assets - Internal Service Funds
VIEW
(pages
D12-14)
- Combining
Statement of Revenues, Expenses and Changes in Fund Net Assets
- Internal Service Funds VIEW
(pages
D16-18)
- Combining
Statement of Cash Flows - Internal Service Funds
VIEW
(pages
D20-26)
- Description
of Proprietary Funds VIEW
(pages
D27-29)
Fiduciary
Funds |
- Combining
Statement of Fiduciary Net Assets Fiduciary Funds - Pension
(and Other Employee Benefit) Trust Funds
VIEW
(pages
E2-3)
- Combining
Statement of Fiduciary Net Assets Fiduciary Funds - Agency
Funds
VIEW
(pages
E4-5)
-
Combining Statement of Changes in Fiduciary Net Assets Fiduciary
Funds - Pension (and Other Employee Benefit) Trust Funds
VIEW
(pages
E6-7)
- Combining
Statement of Changes in Assets and Liabilities - Agency Funds
Description of Fiduciary Funds
VIEW
(pages
E8-10)
- Description
of Fiduciary Funds
VIEW
(pages
E11-12)
Component
Units |
- Sports
Authority Balance Sheet
VIEW
(page
F2)
- Reconciliation
of the Balance Sheet to the Statement of Net Assets - Sports
Authority
VIEW
(page
F3)
- Statement
of Revenues, Expenditures and Changes in Fund Balances - Sports
Authority
VIEW
(page
F4)
- Reconciliation
of the Statement of Revenues, Expenditures, and Changes in
Fund Balances to the Statement of Activities - Sports Authority VIEW
(page
F5)
Schedules |
- Schedule
of Combining Balance Sheets - General Fund VIEW
(page
G2)
- Combining
Schedule of Revenues, Expenditures and Changes in Fund Balances
- General Fund VIEW
(page
G3)
- Combining
Schedule of Revenues, Expenditures and Changes in Fund Balances
- Budget and Actual - General Fund VIEW
(pages
G4-5)
- Combining
Schedule of Revenues, Expenditures and Changes in Fund Balances
- Budget and Actual - General Fund VIEW
(pages
G6-9)
- Detailed
Schedule of Expenditures and Other Financing Sources (Uses)
- Budget and Actual - General Fund - Urban Services District
VIEW
(page
G10)
- Schedule
of Delinquent Property Taxes Receivable - By Fund
VIEW
(pages
G12-13)
- Schedule
of Delinquent Property Taxes Receivable - By Type VIEW
(page
G14)
- Schedule
of Bonds and Notes Payable VIEW
(pages
G16-19)
- Future
Principal and Interest Requirements of Bonds Payable VIEW
(pages
G20-25)
- Budgetary
Schedule of Estimated Revenues and Fund Balances to Support
Appropriations - 2002-2003 Fiscal Year VIEW
(pages
G26-27)
- Budgetary
Schedule of Appropriations by Function and/or Funds - 2002-2003
Fiscal Year VIEW
(page
G28)
- Budgetary
Schedule of Requirements of the Debt Service Funds by Function
- Debt Service Funds - 2002-2003 Fiscal Year VIEW
(pages
G29 - 30)
- Budgetary
Schedule of Appropriations - School Funds - General Services
District - 2002-2003 Fiscal Year VIEW
(page
G31)
- Budgetary
Schedule of Appropriations - School Funds - General Services
District - 2002-2003 Fiscal Year VIEW
(pages
G32-33)
- Combined
Schedule of Assets and Liabilities - Constitutional Officers VIEW
(pages
G34-35)
- Combined
Schedule of Changes in Fee and Commission Accounts - Constitutional
Officers VIEW
(pages
G36-37)
STATISTICAL
SECTION Intro
| Financial
| top of page |
- Analysis
of Original (Including Supplemental) Assessment of All Taxable
Property - Ten Year Summary VIEW
(pages
H2-3)
- Analysis
of the Composition of Rates of Tax Levy - Ten Year Summary VIEW
(page
H4)
- Analysis
of Tax Levies and Collections - Ten Year Summary VIEW
(pages
H6-7)
- Principal
Taxpayers VIEW
(page
H8)
- Analysis
of Revenues for General Governmental Funds Types - Ten Year
Summary VIEW
(pages
H10-11)
- Analysis
of Expenditures and Encumbrances for General Governmental
Fund Types - (Non-GAAP) - Ten Year Summary VIEW
(pages
H12-13)
- Analysis,
By Fund, of Investment Income - Ten Year Summary VIEW
(pages
H14-17)
- Ratio
of Net General Obligation Debt to Assessed Value and Net Debt
per Capita - General and Urban Service Districts - Ten Year
Summary VIEW
(page
H18)
- Computation
of Net General Obligation Debt and Legal Debt Margin VIEW
(page
H19)
- Ratio
of Annual Debt Service Expenditures for General Bonded Debt
to Total General Expenditures - Ten Year Summary VIEW
(page
H20)
- Department
of Water and Sewerage Services Revenue Bond Coverage - Water
and Sewer Bonds - Ten Year Summary VIEW
(page
H21)
- Schedule
of Insurance VIEW
(page
H22)
- Summary
of Salaries and Surety Bonds of Principal Officials VIEW
(page
H23)
- Demographic
Statistics VIEW
(page
H24)
- Construction
and Bank Deposits - Ten Year Summary VIEW
(pages
H26-27)
- Miscellaneous
Statistics VIEW
(pages
H28-30)
VIEW
the entire report (2.3 mb in .pdf format)
or use the links above.
Intro
| Financial | Statistical
| top of page
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