Combined Statement of Revenues, Expenditures and Changes in Fund Balances All Government Fund Types, Expendable Trust Funds and Discretely Presented Governmental Type Component Units

Metropolitan Government of Nashville and Davidson County
Comprehensive Annual Financial Report
Combined Statement of Revenues, Expenditures and Changes in Fund Balances
All Government Fund Types, Expendable Trust Funds and
Discretely Presented Governmental Type Component Units

For the Year Ended June 30, 1999

	GOVERNMENTAL FUND TYPES								FIDUCIARY FUND TYPES		Total Primary Government (Memorandum Only)		Governmental Type Component Units		Total Reporting Entity (Memorandum Only
	General		Special Revenue		Debt Service		Capital Project		Expendable Trust		Total Primary Government (Memorandum Only)		Governmental Type Component Units		Total Reporting Entity (Memorandum Only
REVENUES:
Property taxes	$	250,095,609	$	109,211,904	$	87,689,394	$	-	$	-	$	446,996,907	$	-	$	446,996,907
Local option sales tax		74,452,947		135,799,771		14,745,540		-		-		224,998,258		-		224,998,258
Other taxes, licenses and permits		73,304,945		26,395,401		-		-		-		99,700,346		-		99,700,346
Fines, forfeits and penalties		11,382,032		3,370,377		-		-		-		14,752,409		-		14,752,409
Revenues from the use of money or property		3,960,366		4,801,730		4,436,985		8,901,251		12,596,222		34,696,554		1,825,342		36,521,896
Revenues from other governmental agencies		98,164,129		231,550,400		4,113,196		1,360,327		-		335,188,052		210,349,852		545,537,904
Commissions and fees		14,577,828		-		-		-		-		14,577,828		-		14,577,828
Charges for current services		18,433,071		28,404,978		-		-		-		46,838,049		9,011,805		55,849,854
Compensation for loss, sale or damage to property		1,800,520		1,104,051		-		-		-		2,904,571		-		2,904,571
Contributions and gifts		-		7,213,169		-		-		1,275		7,214,444		3,012,905		10,227,349
Employee Contributions		-		-		-		-		14,770,841		14,770,841		-		14,770,841
Miscellaneous	1,731,687		11,573		-		4,060,587		-		5,803,847		2,003,188		7,807,035
Total revenues	547,903,134		547,863,354		110,985,115		14,322,165		27,368,338		1,248,442,106		226,203,092		1,474,645,198
EXPENDITURES:
Current:
General government		24,269,182		-		-		-		-		24,269,182		-		24,269,182
Fiscal administration		18,309,022		-		-		-		-		18,309,022		-		18,309,022
Administration of justice		39,563,106		-		-		-		-		39,563,106		-		39,563,106
Law enforcement and care of prisoners		147,489,469		-		-		-		-		147,489,469		-		147,489,469
Fire prevention and control		68,780,838		-		-		-		-		68,780,838		-		68,780,838
Regulation and inspection		6,849,852		-		-		-		-		6,849,852		-		6,849,852
Conservation of natural resources		292,287		-		-		-		-		292,287		-		292,287
Public welfare		16,519,502		-		-		-		-		16,519,502		-		16,519,502
Public health		27,388,492		-		-		-		-		27,388,492		-		27,388,492
Public library system		9,882,149		-		-		-		-		9,882,149		-		9,882,149
Public works, highways and streets		36,271,472		-		-		-		-		36,271,472		-		36,271,472
Recreational and cultural		27,709,921		-		-		-		-		27,709,921		-		27,709,921
Employee benefits		41,326,087		-		-		-		-		41,326,087		-		41,326,087
Miscellaneous		5,821,492		-		-		-		-		5,821,492		-		5,821,492
Schools:
Administration		-		5,558,170		-		-		-		5,558,170		-		5,558,170
Instruction		-		325,306,262		-		-		-		325,306,262		-		325,306,262
Attendance service		-		2,261,989		-		-		-		2,261,989		-		2,261,989
Pupil transportation		-		19,194,088		-		-		-		19,194,088		-		19,194,088
Plant operations		-		37,007,885		-		-		-		37,007,885		-		37,007,885
Plant maintenance		-		11,185,255		-		-		-		11,185,255		-		11,185,255
Fixed charges		-		10,875,346		-		-		-		10,875,346		-		10,875,346
Community services		-		2,895,057		-		-		-		2,895,057		-		2,895,057
Services and supplies		-		23,365,179		-		-		-		23,365,179		-		23,365,179
Capital outlay		-		5,553,325		-		-		-		5,553,325		-		5,553,325
Other funds:
Personal services		-		14,842,520		-		-		-		14,842,520		-		14,842,520
Contractual services		-		37,478,633		-		-		90,762		37,569,395		-		37,569,395
Supplies and materials		-		4,960,751		-		-		-		4,960,751		-		4,960,751
Other costs		-		4,360,511		-		6,465,522		-		10,826,033		-		10,826,033
Administrative services		-		-		-		-		1,750		1,750		-		1,750
Deferred compensation payments		-		-		-		-		9,650,788		9,650,788		-		9,650,788
Program services		-		-		-		-		-		-		199,310,342		199,310,342
Educational programs		-		876,949		-		-		-		876,949		-		876,949
Capital outlay		-		62,555,462		-		145,252,105		-		207,807,567		41,966,607		249,774,174
Debt service:
Principal retirement		-		-		51,530,000		-		-		51,530,000		19,486,380		71,016,380
Interest		-		-		53,182,744		-		-		53,182,744		2,750,515		55,933,259
Fiscal charges		-		-		28,286		-		-		28,286		-		28,286
Refunding bond issue costs	-		-		91,252		-		-		91,252		-		91,252
Total expenditures	470,472,871		568,277,382		104,832,282		151,717,627		9,743,300		1,305,043,462		263,513,844		1,568,557,306
Excess (deficiency) of revenues over expenditures		77,430,263		(20,414,028)		6,152,833		(137,395,462)		17,625,038		(56,601,356)		(37,310,752)		(93,912,108)

OTHER FINANCING SOURCES (USES):
Proceeds of refunding bonds		-		-		7,355,000		-		-		7,355,000		-		7,355,000
Proceeds from issuance of bonds and notes		-		-		-		180,145,000		-		180,145,000		35,832,818		215,977,818
Proceeds from property sales		-		-		-		-		-		-		5,232,237		5,232,237
Payments to refunded bond escrow agent		-		-		(7,377,668)		-		-		(7,377,668)		-		(7,377,668)
Bond issue premium (discount)		-		-		56,061		1,530,975		-		1,587,036		-		1,587,036
Operating transfers in		9,961,239		38,872,726		21,828,096		10,322,272		-		80,984,333		-		80,984,333
Operating transfers out		(41,484,572)		(25,745,239)		(5,203,181)		(6,323,927)		-		(78,756,919)		-		(78,756,919)
Operating transfers from component units		1,721,614		285,493		4,200,000		-		-		6,207,107		-		6,207,107
Operating transfers to component units		(48,054,652)		(9,012,770)		(1,235,223)		(390,449)		-		(58,693,094)		-		(58,693,094)
Operating transfers from the primary government		-		-		-		-		-		-		5,366,115		5,366,115
Operating transfers to the primary government	-		-		-		-		-		-		(1,598,460)		(1,598,460)
Total other financing sources (uses)	(77,856,371)		4,400,210		19,623,085		185,283,871		-		131,450,795		44,832,710		176,283,505

Excess (deficiency) of revenues and other sources over expenditures and other uses		(426,108)		(16,013,818)		25,775,918		47,888,409		17,625,038		74,849,439		7,521,958		82,371,397

Contribution of assets to new corporation, net of liabilities assumed		-		-		-		-		-		-		(1,753,191)		(1,753,191)

FUND BALANCE, beginning of year, restated		58,395,779		121,010,530		85,626,497		198,833,044		83,696,079		547,561,929		35,590,913		583,152,842

EQUITY TRANSFER	-		(4,334,478)		268,514		(268,514)		-		(4,334,478)		-		(4,334,478)
FUND BALANCE, end of year	$	57,969,671	$	100,662,234	$	111,670,929	$	246,452,939	$	101,321,117	$	618,076,890	$	41,359,680	$	659,436,570


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

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