EXPENDABLE TRUST FUNDS:

School Expendable Trusts Fund
The School Expendable Trusts Fund is under the administrative responsibility of the Metropolitan Board of Education and is used to account for all expendable trusts under their responsibility.

General Government Expendable Trusts Fund
The General Government Expendable Trusts Fund is used to account for all expendable trusts under the administrative responsibility of the various departments of the general government.

Flexible Benefits Plan Fund
The Flexible Benefits Plan Fund was established to account for the pre-tax deductions made from compensation to employees of the Government for medical and dependent care.

Employee Deferred Compensation Plan Fund
The Employee Deferred Compensation Plan Fund accounts for the accumulation and investment of deductions made from compensation to employees of the Government who request the deferral of a portion of their pre-tax earnings.

NONEXPENDABLE TRUST FUNDS:

School Nonexpendable Trusts Fund
The School Nonexpendable Trusts Fund is under the administrative responsibility of the Metropolitan Board of Education and is used to account for all nonexpendable trusts under their responsibility.

General Government Nonexpendable Trusts Fund
The General Government Nonexpendable Trusts Fund is used to account for all nonexpendable trusts under the administrative responsibility of the various departments of the general government.

Joseph B. Knowles Trust Fund
The Joseph B. Knowles Trust Fund is under the administrative responsibility of the Mayor and the Department of Finance and was established to account for the accumulation of assets for the relief, assistance and comfort of aged people.

PENSION FUNDS:

Davidson County Employees' Retirement Fund
The Davidson County Employees' Retirement Fund covers certain employees of the former Davidson County and was closed to new members in 1963. Benefits are funded by contributions from the Government.

Metropolitan Employees' Benefit Trust Fund
Established in 1963, the Metropolitan Employees' Benefit Trust Fund covers substantially all employees who are not members of any other plan and is used to account for Division A & B of the Metro Plan. Division B of the Metro Plan is the only plan open to new members. This fund receives contributions from both employees and from the Government. Under the administrative responsibility of the Employee Benefit Board, this fund provides for the accumulation of assets for the payment of disability and retirement benefits for employees covered under this plan.

Employees' Pension and Insurance Fund
The Employees' Pension and Insurance Fund covers teachers and classified employees of the Metropolitan Board of Education of the former Davidson County. The plan is closed to new members and is funded by contributions from the Government, employees and the State of Tennessee.

Teachers' Retirement Plan Fund
The Teachers' Retirement Plan Fund is funded by contributions from the Metropolitan Board of Education, employees and the State of Tennessee. The plan was closed to new members on July 1, 1969.

Closed City Plan Fund
The Civil Service Employees' Pension Fund covers certain employees of the former City of Nashville and was closed to new members in 1963. Benefits are funded by contributions from the Government.

The Police and Fireman Pension Fund covers certain employees of the former City of Nashville and was closed to new members in 1963. Benefits are funded by contributions from the Government.

Teachers' Civil Service and Pension Fund
The Teachers' Civil Service and Pension Fund covers eligible employees who were teachers of the former City of Nashville. Benefits are funded by contributions from the Government and the State of Tennessee.

AGENCY FUNDS:

Elected Officials
The following agency funds are used to account for assets held by the Elected Officials as agents for individuals, governmental entities and others. These include:

Richard R. Rooker, Circuit Court Clerk
Claudia Bonnyman, Clerk and Master
Bill Covington, County Clerk
David Torrence, Criminal Court Clerk
Bill Garrett, County Register
Kenny Norman, Juvenile Court Clerk

TRANSIT AUTHORITY REVENUE FUND
The Transit Authority Revenue Fund accounts for federal funds passed through to the Metropolitan Transit Authority, which is responsible for the administration of these funds.

JOSEPH B. KNOWLES RESIDENTS FUND
The Joseph B. Knowles Residents Fund administers and accounts for the receipt and usage of individual residents' personal funds.

SHERIFF WORK RELEASE AND INMATE TRUST FUND
The Sheriff Work Release and Inmate Trust Fund administers and accounts for the receipt and usage of individual inmates' personal funds through the Commissary and Work Release accounts.