Combined Balance Sheet - All Fund Types, Account Groups and Discretely Presented Component Units

Metropolitan Government of Nashville and Davidson County
Comprehensive Annual Financial Report
Combined Balance Sheet
All Fund Types, Account Groups and Discretely Presented Component Units

June 30, 1999

		GOVERNMENTAL FUND TYPES								PROPRIETARY FUND TYPES				FIDUCIARY FUND TYPES		ACCOUNT GROUPS				Total Primary		COMPONENT UNITS				Total Reporting
		General		Special Revenue		Debt Service		Capital Projects		Enterprise		Internal Service		Trust and Agency		General Fixed Assets		General Long-term Debt		Government (Memorandum Only)		Governmental		Proprietary		Entity (Memorandum Only)
	ASSETS
	Cash and cash equivalents	$	21,368,364	$	62,405,368	$	59,483,792	$	126,820,072	$	36,452,077	$	29,087,513	$	99,127,019	$	-	$	-	$	434,744,205	$	7,348,558	$	73,425,030	$	515,517,793
	Investments		10,798,006		32,116,687		33,141,697		135,742,828		22,088,678		17,176,895		1,401,507,880		-		-		1,652,572,671		37,323,514		35,751,574		1,725,647,759
	Annuities		-		-		-		-		-		-		102,649,487		-		-		102,649,487		-		-		102,649,487
	Sales tax receivable		6,111,313		11,453,833		1,103,800		-		-		-		-		-		-		18,668,946		-		-		18,668,946
	Accounts receivable		35,465,453		33,247,169		1,060,162		718,333		18,147,224		1,691,190		1,559,660		-		-		91,889,191		31,703,801		121,439,259		245,032,251
	Allowance for doubtful accounts		-		-		-		-		(721,442)		-		-		-		-		(721,442)		-		(19,975,993)		(20,697,435)
	Accrued interest receivable		262,716		328,899		343,624		1,364,876		627,179		153,315		5,283,003		-		-		8,363,612		-		1,283,567		9,647,179
	Delinquent taxes receivable		17,372,321		7,390,147		5,781,985		-		-		-		-		-		-		30,544,453		-		-		30,544,453
	Due from other funds of the primary
	government		14,100,537		11,543,183		18,232,204		6,276,766		129,903		6,551,936		415,483		-		-		57,250,012		-		-		57,250,012
	Due from the primary government		-		-		-		-		-		-		-		-		-		-		-		2,503,697		2,503,697
	Due from component units		15,512,309		8,273		-		330,387		10,064		66,575		-		-		-		15,927,608		-		1,125,540		17,053,148
	Inventories of supplies		181,109		3,072,322		-		-		2,667,481		301,545		-		-		-		6,222,457		248,536		14,962,884		21,433,877
	Other assets		230,627		251,771		-		-		-		-		-		-		-		482,398		1,764,534		-		2,246,932
	Other current assets		-		-		-		-		22,258		2,662,599		14,826		-		-		2,699,683		-		2,208,748		4,908,431
	Restricted assets:
	Cash and cash equivalents		-		-		-		-		84,387,571		-		-		-		-		84,387,571		-		39,924,389		124,311,960
	Investments		-		-		-		-		160,144,723		-		-		-		-		160,144,723		-		126,220,535		286,365,258
	Accrued interest receivable		-		-		-		-		1,511,234		-		-		-		-		1,511,234		-		817,885		2,329,119
	Due from other governmental agencies		-		-		-		-		11,269,866		-		-		-		-		11,269,866		-		-		11,269,866
	Due from other funds of the
	primary government		-		-		-		-		5,000		-		-		-		-		5,000		-		-		5,000
	Other restricted assets		-		-		-		-		529,493		-		-		-		-		529,493		-		1,704,329		2,233,822
	Notes receivable		-		-		-		-		-		-		-		-		-		-		7,905,643		11,189,366		19,095,009
	Property, plant and equipment		-		-		-		-		1,567,565,779		24,033,576		204,414		1,241,211,635		-		2,833,015,404		288,216,163		1,545,040,729		4,666,272,296
	Accumulated depreciation		-		-		-		-		(339,782,536)		(12,505,173)		(62,921)		-		-		(352,350,630)		-		(564,120,834)		(916,471,464)
	Other non-current assets		-		-		-		-		10,719,232		-		-		-		-		10,719,232		-		9,995,042		20,714,274
	Amount available in debt service funds		-		-		-		-		-		-		-		-		111,670,929		111,670,929		1,552,595		-		113,223,524
	Amount to be provided for retirement of long-term debt	-		-		-		-		-		-		-		-		1,148,814,151		1,148,814,151		66,657,178		-		1,215,471,329

	Total assets	$	121,402,755	$	161,817,652	$	119,147,264	$	271,253,262	$	1,575,773,784	$	69,219,971	$	1,610,698,851	$	1,241,211,635	$	1,260,485,080	$	6,431,010,254	$	442,720,522	$	1,403,495,747	$	8,277,226,523

	LIABILITIES, EQUITY AND OTHER CREDITS
	LIABILITIES:
	Accounts payable	$	9,058,239	$	9,483,803	$	16,321	$	8,339,295	$	3,939,691	$	4,001,659	$	16,138,175	$	-	$	-	$	50,977,183	$	5,318,651	$	104,555,263	$	160,851,097
	Accrued payroll		15,459,451		4,331,602		-		-		1,641,214		907,289		13,074		-		-		22,352,630		-		8,999,273		31,351,903
	Claims payable		-		-		-		-		-		18,444,755		-		-		-		18,444,755		-		-		18,444,755
	Due to other funds of the primary
	government		8,325,326		22,033,767		1,218,883		16,461,026		179,577		1,953,123		6,966,774		-		-		57,138,476		-		-		57,138,476
	Due to component units		1,950,719		530,000		-		-		4,972		237		17,769		-		-		2,503,697		-		1,125,540		3,629,237
	Due to the primary government		-		-		-		-		-		-		-		-		-		-		-		15,927,608		15,927,608
	Customer deposits		-		-		-		-		2,723,255		-		-		-		-		2,723,255		-		6,278,121		9,001,376
	Deferred revenue		17,617,134		16,976,168		5,781,985		-		-		-		-		-		-		40,375,287		12,946,229		-		53,321,516
	Funds held in trust		-		-		-		-		-		-		23,983,094		-		-		23,983,094		198,338		-		24,181,432
	Current portion of long-term debt		-		-		-		-		-		-		-		-		-		-		-		13,017,142		13,017,142
	Current portion of capital lease		-		-		-		-		110,000		338,966		-		-		-		448,966		-		701,949		1,150,915
	Other liabilities		11,022,215		7,800,078		459,146		2		-		-		4,896,099		-		-		24,177,540		26,471,688		-		50,649,228
	Other current liabilities		-		-		-		-		3,949,469		8,856		-		-		-		3,958,325		-		1,127,713		5,086,038
	Liabilities payable from restricted assets:
	Accrued interest		-		-		-		-		15,696,983		-		-		-		-		15,696,983		-		12,512,289		28,209,272
	Accounts payable		-		-		-		-		12,827,749		-		-		-		-		12,827,749		-		-		12,827,749
	Other liabilities		-		-		-		-		4,477,969		-		-		-		-		4,477,969		-		-		4,477,969
	Funds held in trust		-		-		-		-		-		-		-		-		-		-		-		107,910		107,910
	Due to other funds of the primary
	government		-		-		-		-		-		116,536		-		-		-		116,536		-		-		116,536
	Current portion of long-term debt		-		-		-		-		16,003,288		-		-		-		-		16,003,288		-		18,520,000		34,523,288
	Revenue bonds payable		-		-		-		-		541,534,020		-		-		-		-		541,534,020		-		673,345,563		1,214,879,583
	Capitalized lease obligations		-		-		-		-		2,585,000		169,483		-		-		-		2,754,483		-		45,049,971		47,804,454
	TVA advances		-		-		-		-		-		-		-		-		-		-		-		5,807,637		5,807,637
	Other long-term liabilities		-		-		-		-		61,645,569		-		-		-		-		61,645,569		-		13,844,062		75,489,631
	General obligation bonds and other liabilities payable	-		-		-		-		-		-		-		-		1,260,485,080		1,260,485,080		68,209,773		-		1,328,694,853
	Total liabilities	63,433,084		61,155,418		7,476,335		24,800,323		667,318,756		25,940,904		52,014,985		-		1,260,485,080		2,162,624,885		113,144,679		920,920,041		3,196,689,605

	EQUITY AND OTHER CREDITS:
	Contributed capital		-		-		-		-		531,096,855		4,682,753		-		-		-		535,779,608		-		247,747,833		783,527,441
	Investment in general fixed assets		-		-		-		-		-		-		-		1,241,211,635		-		1,241,211,635		288,216,163		-		1,529,427,798
	Retained earnings:
	Reserved for debt retirement		-		-		-		-		53,424,790		-		-		-		-		53,424,790		-		32,895,656		86,320,446
	Reserved for construction		-		-		-		-		156,357,545		-		-		-		-		156,357,545		-		53,861,205		210,218,750
	Reserved for self-insurance		-		-		-		-		-		-		-		-		-		-		-		1,000,000		1,000,000
	Unreserved		-		-		-		-		167,575,838		38,596,314		-		-		-		206,172,152		-		147,071,012		353,243,164
	Fund balance:
	Reserved for encumbrances		-		7,501,267		-		14,772,855		-		-		35,017		-		-		22,309,139		-		-		22,309,139
	Reserved for imprest cash and inventories		1,080,320		3,345,889		-		200		-		-		-		-		-		4,426,409		248,536		-		4,674,945
	Reserved for arbitrage rebate		-		-		1,316,442		-		-		-		-		-		-		1,316,442		-		-		1,316,442
	Reserved for subsequent year budgetary
	appropriations		7,030,924		11,157,689		13,158,045		-		-		-		-		-		-		31,346,658		-		-		31,346,658
	Reserved for subsequent year budgetary
	appropriations - encumbered		3,983,436		-		-		-		-		-		-		-		-		3,983,436		-		-		3,983,436
	Reserved for equipment acquisitions		-		10,870,608		-		-		-		-		-		-		-		10,870,608		104,117		-		10,974,725
	Reserved for debt service		-		842,270		97,196,442		-		-		-		-		-		-		98,038,712		1,552,595		-		99,591,307
	Reserved for employees' pension benefits		-		-		-		-		-		-		1,455,711,786		-		-		1,455,711,786		-		-		1,455,711,786
	Reserved for trust purposes		-		-		-		-		-		-		680,080		-		-		680,080		1,698,922		-		2,379,002
	Unreserved:
	Designated for specific purposes		13,610,932		4,605,098		-		-		-		-		-		-		-		18,216,030		-		-		18,216,030
	Designated for specific capital projects		-		-		-		240,503,975		-		-		-		-		-		240,503,975		-		-		240,503,975
	Designated for trust purposes		-		-		-		-		-		-		102,256,983		-		-		102,256,983		60,621		-		102,317,604
	Undesignated	32,264,059		62,339,413		-		(8,824,091)		-		-		-		-		-		85,779,381		37,694,889		-		123,474,270
	Total equity and other credits	57,969,671		100,662,234		111,670,929		246,452,939		908,455,028		43,279,067		1,558,683,866		1,241,211,635		-		4,268,385,369		329,575,843		482,575,706		5,080,536,918
	Total liabilities, equity and other credits	$	121,402,755	$	161,817,652	$	119,147,264	$	271,253,262	$	1,575,773,784	$	69,219,971	$	1,610,698,851	$	1,241,211,635	$	1,260,485,080	$	6,431,010,254	$	442,720,522	$	1,403,495,747	$	8,277,226,523


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

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