Metropolitan Government of Nashville and Davidson County
Comprehensive Annual Financial Report
Description of Debt Service Funds

GSD GENERAL PURPOSES DEBT SERVICE FUND
The GSD General Purposes Debt Service Fund is used to account for the accumulation of resources and the payment of principal and interest for the General Services District general obligation indebtedness.

GSD SCHOOL PURPOSES DEBT SERVICE FUND
The GSD School Purposes Debt Service Fund is used to account for the accumulation of resources and the payment of principal and interest for schools indebtedness.

USD GENERAL PURPOSES DEBT SERVICE FUND
The USD General Purposes Debt Service Fund is used to account for the accumulation of resources and the payment of principal and interest for the Urban Services District general obligation indebtedness.

CORRECTIONAL FACILITY REVENUE BONDS DEBT SERVICE FUND
The Correctional Facility Revenue Bonds Debt Service Fund is used to account for the accumulation of resources and the payment of principal and interest for the Correctional Facility Revenue Bonds, Series 1991.

SPORTS AUTHORITY STADIUM REVENUE BONDS DEBT SERVICE FUND
The Sports Authority Stadium Revenue Bonds Debt Service Fund is used to account for the accumulation of resources and the payment of principal and interest for the Public Improvement Revenue Bonds (Stadium Project), Series 1996. The Sports Authority is a blended component unit of the Government.

SPORTS AUTHORITY ARENA REVENUE BONDS DEBT SERVICE FUND
The Sports Authority Arena Revenue Bonds Debt Service Fund is used to account for the accumulation of resources and the payment of principal and interest for the Taxable Public Facility Revenue Bonds, Series 1998. The Sports Authority is a blended component unit of the Government.

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