Metropolitan Government of Nashville and Davidson County
Comprehensive Annual Financial Report
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual
Debt Service Fund Types

For the Year Ended June 30, 1999


  General Services District
        Urban Services District
          
  General Purposes

  School Purposes

        General Purposes

  Total GSD and USD Debt Service Funds

 
  Budget
  Actual
  Over
(Under)
Budget
  Budget
  Actual
  Over
(Under)
Budget
        Budget
  Actual
  Over
(Under)
Budget
  Budget
  Actual
  Over
(Under)
Budget
 
REVENUES:                                      
    Property taxes $ 52,388,079     $ 53,028,124     $ 640,045     $ 25,260,189     $ 26,337,773     $ 1,077,584         $ 7,666,845     $ 8,323,497     $ 656,652     $ 85,315,113     $ 87,689,394     $ 2,374,281  
    Local option sales tax   -     1,506,013     1,506,013     13,239,527     13,239,527     -           -     -     -     13,239,527     14,745,540     1,506,013  
    Revenues from the use of                                                                              
     money or property   2,400,000     2,278,432     (121,568)     938,801     1,500,573     561,772           500,000     433,511     (66,489)     3,838,801     4,212,516     373,715  
    Revenues from other                                                                              
     governmental agencies -
  1,800,837
  1,800,837
  -
  -
  -
        136,175
  136,175
  -
  136,175
  1,937,012
  1,800,837
 
        Total revenues 54,788,079
  58,613,406
  3,825,327
  39,438,517
  41,077,873
  1,639,356
        8,303,020
  8,893,183
  590,163
  102,529,616
  108,584,462
  6,054,846
 
                                       
EXPENDITURES:                                      
  Debt service:                                                                              
    Principal retirement   37,918,224     33,348,223     (4,570,001)     18,978,412     10,788,286     (8,190,126)           6,193,491     5,283,491     (910,000)     63,090,127     49,420,000     (13,670,127)  
    Interest   40,476,047     32,582,806     (7,893,241)     25,604,986     11,689,496     (13,915,490)           3,181,060     2,419,660     (761,400)     69,262,093     46,691,962     (22,570,131)  
    Fiscal charges   165,000     15,702     (149,298)     105,000     4,750     (100,250)           52,500     4,768     (47,732)     322,500     25,220     (297,280)  
    Refunding bond issue costs -
  84,056
  84,056
  -
  4,599
  4,599
        -
  2,597
  2,597
  -
  91,252
  91,252
 
        Total expenditures 78,559,271
  66,030,787
  (12,528,484)
  44,688,398
  22,487,131
  (22,201,267)
        9,427,051
  7,710,516
  (1,716,535)
  132,674,720
  96,228,434
  (36,446,286)
 
Excess (deficiency) of
  revenues over expenditures
(23,771,192)
  (7,417,381)
  16,353,811
  (5,249,881)
  18,590,742
  23,840,623
        (1,124,031)
  1,182,667
  2,306,698
  (30,145,104)
  12,356,028
  42,501,132
 
                                       
OTHER FINANCING SOURCES (USES):                                                                              
  Proceeds of refunding bonds   -     5,465,830     5,465,830     -     1,152,461     1,152,461           -     736,709     736,709     -     7,355,000     7,355,000  
  Payments to refunded bond                                                                      
    escrow agent   -     (5,482,676)     (5,482,676)     -     (1,156,012)     (1,156,012)           -     (738,980)     (738,980)     -     (7,377,668)     (7,377,668)  
  Bond issue premium (discount)   -     41,662     41,662     -     8,784     8,784           -     5,615     5,615     -     56,061     56,061  
  Operating transfers in   12,102,053     11,536,941     (565,112)     2,656,000     2,834,311     178,311           100,300     136,107     35,807     14,858,353     14,507,359     (350,994)  
  Operating transfers out   -     (2,223,118)     (2,223,118)     -     (1,671,263)     (1,671,263)           -     (1,308,800)     (1,308,800)     -     (5,203,181)     (5,203,181)  
  Operating transfers from                                                                              
    component units   2,800,000     4,200,000     1,400,000     -     -     -           -     -     -     2,800,000     4,200,000     1,400,000  
  Operating transfers to                                                                              
    component units   -     (793,254)     (793,254)     -     (336,723)     (336,723)           -     (105,246)     (105,246)     -     (1,235,223)     (1,235,223)  
        Total other financing                                                                              
         sources (uses) 14,902,053
  12,745,385
  (2,156,668)
  2,656,000
  831,558
  (1,824,442)
        100,300
  (1,274,595)
  (1,374,895)
  17,658,353
  12,302,348
  (5,356,005)
 
  Excess (deficiency) of revenues
    and other sources over
                                                                             
    expenditures and other uses (8,869,139)
  5,328,004
  14,197,143
  (2,593,881)
  19,422,300
  22,016,181
        (1,023,731)
  (91,928)
  931,803
  (12,486,751)
  24,658,376
  37,145,127
 
FUND BALANCE, beginning of year   47,598,270     47,598,270     -     24,691,004     24,691,004     -           7,610,077     7,610,077     -     79,899,351     79,899,351     -  
                                       
EQUITY TRANSFER -
  257,282
  257,282
  -
  10,576
  10,576
        -
  656
  656
  -
  268,514
  268,514
 
FUND BALANCE, end of year $ 38,729,131   $ 53,183,556   $ 14,454,425   $ 22,097,123   $ 44,123,880   $ 22,026,757         $ 6,586,346   $ 7,518,805   $ 932,459   $ 67,412,600   $ 104,826,241   $ 37,413,641  
 
 
 
 
 
 
       
 
 
 
 
 
 
                                       
                                       
The accompanying notes following the General Purpose Financial Statements are an integral part of this financial statement.

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