Combined Statement of Revenues, Expenditures, Encumbrances and Changes in Fund Balances - Budget and Actual - General Fund, General Purpose School Fund and Debt Service Funds - (Non-GAAP for General Purpose School Fund)

Metropolitan Government of Nashville and Davidson County
Comprehensive Annual Financial Report
Combined Statement of Revenues, Expenditures, Encumbrances and
Changes in Fund Balances - Budget and Actual
General Fund, General Purpose School Fund and Debt Service Funds
(Non-GAAP for General Purpose School Fund)

For the Year Ended June 30, 1999

													DEBT SERVICE FUNDS General Purposes and School Purposes
	GENERAL FUND						SPECIAL REVENUE FUNDS General Purpose School Fund
	GENERAL FUND						SPECIAL REVENUE FUNDS General Purpose School Fund												TOTAL (MEMORANDUM ONLY)
	Budget		Actual		Over (Under) Budget		Budget		Actual		Over (Under) Budget		Budget		Actual		Over (Under) Budget		Budget		Actual		Over (Under) Budget
REVENUES:
Property taxes	$	248,648,213	$	250,095,609	$	1,447,396	$	102,795,026	$	104,144,723	$	1,349,697	$	85,315,113	$	87,689,394	$	2,374,281	$	436,758,352	$	441,929,726	$	5,171,374
Local option sales tax		76,899,358		74,452,947		(2,446,411)		140,969,589		135,666,368		(5,303,221)		13,239,527		14,745,540		1,506,013		231,108,474		224,864,855		(6,243,619)
Other taxes, licenses and permits		70,001,811		73,304,945		3,303,134		2,573,277		2,575,484		2,207		-		-		-		72,575,088		75,880,429		3,305,341
Fines, forfeits and penalties		9,600,427		11,382,032		1,781,605		3,120		13,640		10,520		-		-		-		9,603,547		11,395,672		1,792,125
Revenues from the use of money
or property		2,200,000		3,960,366		1,760,366		1,475,000		1,268,234		(206,766)		3,838,801		4,212,516		373,715		7,513,801		9,441,116		1,927,315
Revenues from other governmental
agencies		97,992,252		98,164,129		171,877		137,646,333		134,666,812		(2,979,521)		136,175		1,937,012		1,800,837		235,774,760		234,767,953		(1,006,807)
Commissions and fees		9,163,584		14,577,828		5,414,244		-		-		-		-		-		-		9,163,584		14,577,828		5,414,244
Charges for current services		17,892,422		18,433,071		540,649		2,047,098		1,412,806		(634,292)		-		-		-		19,939,520		19,845,877		(93,643)
Compensation for loss, sale or damage
to property		1,462,666		1,800,520		337,854		199,200		354,048		154,848		-		-		-		1,661,866		2,154,568		492,702
Contributions and gifts		-		-		-		1,559,054		1,023,727		(535,327)		-		-		-		1,559,054		1,023,727		(535,327)
Miscellaneous	1,422,858		1,731,687		308,829		21,229		11,293		(9,936)		-		-		-		1,444,087		1,742,980		298,893
Total revenues	535,283,591		547,903,134		12,619,543		389,288,926		381,137,135		(8,151,791)		102,529,616		108,584,462		6,054,846		1,027,102,133		1,037,624,731		10,522,598

EXPENDITURES AND ENCUMBRANCES:
Current:
General government		24,503,948		24,269,182		(234,766)		-		-		-		-		-		-		24,503,948		24,269,182		(234,766)
Fiscal administration		18,362,695		18,309,022		(53,673)		-		-		-		-		-		-		18,362,695		18,309,022		(53,673)
Administration of justice		36,561,095		39,563,106		3,002,011		-		-		-		-		-		-		36,561,095		39,563,106		3,002,011
Law enforcement and care of prisoners		147,228,018		147,489,469		261,451		-		-		-		-		-		-		147,228,018		147,489,469		261,451
Fire prevention and control		69,972,060		68,780,838		(1,191,222)		-		-		-		-		-		-		69,972,060		68,780,838		(1,191,222)
Regulation and inspection		7,399,819		6,849,852		(549,967)		-		-		-		-		-		-		7,399,819		6,849,852		(549,967)
Conservation of natural resources		350,905		292,287		(58,618)		-		-		-		-		-		-		350,905		292,287		(58,618)
Public welfare		17,461,730		16,519,502		(942,228)		-		-		-		-		-		-		17,461,730		16,519,502		(942,228)
Public health		29,441,415		27,388,492		(2,052,923)		-		-		-		-		-		-		29,441,415		27,388,492		(2,052,923)
Public library system		10,759,272		9,882,149		(877,123)		-		-		-		-		-		-		10,759,272		9,882,149		(877,123)
Public works, highways and streets		36,502,477		36,271,472		(231,005)		-		-		-		-		-		-		36,502,477		36,271,472		(231,005)
Recreational and cultural		30,574,963		27,709,921		(2,865,042)		-		-		-		-		-		-		30,574,963		27,709,921		(2,865,042)
Employee benefits		43,854,033		41,326,087		(2,527,946)		-		-		-		-		-		-		43,854,033		41,326,087		(2,527,946)
Miscellaneous		7,849,048		5,821,492		(2,027,556)		-		-		-		-		-		-		7,849,048		5,821,492		(2,027,556)
Schools:
Administration		-		-		-		4,358,359		4,351,741		(6,618)		-		-		-		4,358,359		4,351,741		(6,618)
Instruction		-		-		-		295,540,542		291,702,848		(3,837,694)		-		-		-		295,540,542		291,702,848		(3,837,694)
Attendance service		-		-		-		1,994,523		2,028,274		33,751		-		-		-		1,994,523		2,028,274		33,751
Pupil transportation		-		-		-		19,792,106		19,300,829		(491,277)		-		-		-		19,792,106		19,300,829		(491,277)
Plant operations		-		-		-		37,461,819		37,203,083		(258,736)		-		-		-		37,461,819		37,203,083		(258,736)
Plant maintenance		-		-		-		10,924,997		10,998,368		73,371		-		-		-		10,924,997		10,998,368		73,371
Fixed charges		-		-		-		16,604,932		10,860,283		(5,744,649)		-		-		-		16,604,932		10,860,283		(5,744,649)
Community services		-		-		-		2,077,310		1,730,531		(346,779)		-		-		-		2,077,310		1,730,531		(346,779)
Capital outlay		-		-		-		1,627,028		3,667,089		2,040,061		-		-		-		1,627,028		3,667,089		2,040,061
Debt Service:
Principal retirement		-		-		-		-		-		-		63,090,127		49,420,000		(13,670,127)		63,090,127		49,420,000		(13,670,127)
Interest		-		-		-		-		-		-		69,262,093		46,691,962		(22,570,131)		69,262,093		46,691,962		(22,570,131)
Fiscal charges		-		-		-		-		-		-		322,500		25,220		(297,280)		322,500		25,220		(297,280)
Refunding bond issue costs	-		-		-		-		-		-		-		91,252		91,252		-		91,252		91,252
Total expenditures and encumbrances	480,821,478		470,472,871		(10,348,607)		390,381,616		381,843,046		(8,538,570)		132,674,720		96,228,434		(36,446,286)		1,003,877,814		948,544,351		(55,333,463)
Excess (deficiency) of revenues over
expenditures and encumbrances	54,462,113		77,430,263		22,968,150		(1,092,690)		(705,911)		386,779		(30,145,104)		12,356,028		42,501,132		23,224,319		89,080,380		65,856,061

	OTHER FINANCING SOURCES (USES):
	Proceeds of refunding bonds		-		-		-		-		-		-		-		7,355,000		7,355,000	$	-		7,355,000		7,355,000
	Payments to refunded bond
	escrow agent		-		-		-		-		-		-		-		(7,377,668)		(7,377,668)		-		(7,377,668)		(7,377,668)
	Bond issue premium (discount)		-		-		-		-		-		-		-		56,061		56,061		-		56,061		56,061
	Operating transfers in		9,104,184		9,961,239		857,055		875,402		841,516		(33,886)		14,858,353		14,507,359		(350,994)		24,837,939		25,310,114		472,175
	Operating transfers out		(41,075,497)		(41,484,572)		(409,075)		(5,898,057)		(5,898,057)		-		-		(5,203,181)		(5,203,181)		(46,973,554)		(52,585,810)		(5,612,256)
	Operating transfers from component units		397,407		1,721,614		1,324,207		-		-		-		2,800,000		4,200,000		1,400,000		3,197,407		5,921,614		2,724,207
	Operating transfers to component units	(45,021,575)		(48,054,652)		(3,033,077)		-		-		-		-		(1,235,223)		(1,235,223)		(45,021,575)		(49,289,875)		(4,268,300)

	Total other financing sources (uses)	(76,595,481)		(77,856,371)		(1,260,890)		(5,022,655)		(5,056,541)		(33,886)		17,658,353		12,302,348		(5,356,005)		(63,959,783)		(70,610,564)		(6,650,781)
	Excess (deficiency) of revenues and
	other sources over expenditures,
	encumbrances and other uses		(22,133,368)		(426,108)		21,707,260		(6,115,345)		(5,762,452)		352,893		(12,486,751)		24,658,376		37,145,127		(40,735,464)		18,469,816		59,205,280

	FUND BALANCE, beginning of year		58,395,779		58,395,779		-		34,988,790		34,988,790		-		79,899,351		79,899,351		-		173,283,920		173,283,920		-
	EQUITY TRANSFER	-		-		-		(4,334,478)		(4,334,478)		-		-		268,514		268,514		(4,334,478)		(4,065,964)		268,514

	FUND BALANCE, end of year	$	36,262,411	$	57,969,671	$	21,707,260	$	24,538,967	$	24,891,860	$	352,893	$	67,412,600	$	104,826,241	$	37,413,641	$	128,213,978	$	187,687,772	$	59,473,794

The accompanying notes following the General Purpose Financial Statements are an integral part of this financial statement.

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