GENERAL FUND 4% RESERVE FUND
The General Fund 4% Reserve Fund accounts for 4% of locally generated revenues deposited in the GSD General Fund. Expenditures from this fund are for capital items and are authorized by resolutions of the Metropolitan Council.

ADVANCE PLANNING AND RESEARCH FUND
The Advance Planning and Research Fund accounts for federal funds received for Metro urban highway planning and research and prepares studies and plans for capital development within the metropolitan area. In addition, the activities of the Metropolitan Planning Organization (MPO) are accounted for in this fund.

PARK RESALE INVENTORY FUND
The Park Resale Inventory Fund was established to account for the purchase and sale of souvenir and concession items by the Department of Parks and Recreation.

METROPOLITAN ACTION COMMISSION ADMINISTRATIVE AND LEASEHOLD FUND
The Metropolitan Action Commission Administrative and Leasehold Fund accounts for local funds received and all expenditures which are allocated among the various programs operated by the Metropolitan Action Commission.

METROPOLITAN ACTION COMMISSION SPECIAL GRANT FUND
The Metropolitan Action Commission Special Grant Fund accounts for funds received for various community programs operated by the Metropolitan Action Commission.

METROPOLITAN ACTION COMMISSION HEADSTART FUND
The Metropolitan Action Commission Headstart Fund accounts for funds received from the Department of Health and Human Services to provide services to economically disadvantaged pre-school children.

METROPOLITAN ACTION COMMISSION BLOCK GRANTS FUND
The Metropolitan Action Commission Block Grants Fund accounts for grant funds received from the federal government to provide services for low-income and disadvantaged individuals.

METROPOLITAN ACTION COMMISSION SUMMER FOOD PROGRAM FUND
The Metropolitan Action Commission Summer Food Program Fund accounts for federal funds received from the U.S. Department of Agriculture to provide meals for eligible participants during the summer months when the Head Start program is not in session.

METRO AREA COMPUTER MAPPING FUND
The Metro Area Computer Mapping Fund accounts for the receipt of map revenue.

INDUSTRIAL DEVELOPMENT FUND
The Industrial Development Fund accounts for the receipt of funds from the Industrial Development Board to be used for discretionary purposes.

PARKS AND RECREATION SPECIAL PROJECTS FUND
The Parks and Recreation Special Projects Fund accounts for donations from the general public for specific purposes within the parks and recreation system of the Government.

TALKING LIBRARY SERVICE FUND
The Talking Library Service Fund accounts for funds contributed by the general public for the purchase of receivers for blind and handicapped individuals.

LOCAL LAW ENFORCEMENT BLOCK GRANT OF 1997 FUND
The Local Law Enforcement Block Grant of 1997 Fund accounts for funds received from the federal government to fund several local law enforcement programs, including the establishment of a computer training lab at the Police Academy and for the purchase of computers and equipment for the Violent Crime Surveillance Unit.

LOCAL LAW ENFORCEMENT BLOCK GRANT OF 1998 FUND
The Local Law Enforcement Block Grant of 1998 Fund accounts for federal funds received from the U.S. Department of Justice to fund various law enforcement programs. This grant represents the continued federal commitment to provide federal assistance to communities to enhance law enforcement technology and to reduce the crime rate.

LOCAL LAW ENFORCEMENT BLOCK GRANT OF 1996 FUND
The Local Law Enforcement Block Grant of 1996 Fund accounts for funds received from the federal government to fund several local law enforcement programs, including the establishment of a computer training lab at the Police Academy and the purchase of computers and equipment for the Violent Crime Surveillance Unit.

NASHVILLE PORT AUTHORITY FUND
The Nashville Port Authority Fund accounts for foreign trade zone fees received from companies doing business in the Nashville/Davidson County Foreign Trade Zone and for proceeds from the sale of property purchased by the Nashville Port Authority Fund to encourage business development.

SOLID WASTE DISPOSAL FUND
The Solid Waste Disposal Fund accounts for fees received from individuals and businesses using the Government's landfills, incinerators or other collection stations.

SOLID WASTE GRANT FUND
The Solid Waste Grant Fund was established to account for federal and state funding for enhanced solid waste management in local communities.

SOLID WASTE TRANSPORTATION FUND
The Solid Waste Transportation Fund accounts for the part of the fees collected from local businesses and residents using landfills and incinerators that has been designated to enhance solid waste site access roads operated by the Government.

SOLID WASTE SPECIAL PROJECTS FUND
The Solid Waste Special Projects Fund was established for solid waste projects approved by Council. These special projects are funded by a one-time appropriation, which does not lapse at the end of the fiscal year.

NASHVILLE CAREER ADVANCEMENT CENTER FUND
The Nashville Career Advancement Center Fund accounts for funds received under the Federal Job Training Partnership Act and the National Council of Aging Citizens Act (Title IV). These funds are utilized to provide employment and training opportunities for senior citizens and economically disadvantaged, unemployed or underemployed individuals.

NCAC DISASTER RELIEF FUND
The NCAC Disaster Relief Fund accounts for payments to dislocated workers temporarily employed in aiding tornado victims.

DUI OFFENDER EDUCATION TREATMENT FUND
The DUI Offender Education Treatment Fund accounts for DUI treatment fines collected by the General Sessions and Criminal Court Clerks.

PUBLIC, EDUCATIONAL, & GOVERNMENTAL ACCESS FUND
The Public, Educational, and Governmental Access Fund accounts for the activity of the cable communications franchise.

LIBRARY SPECIAL PROJECTS FUND
The Library Special Projects Fund accounts for private donations given on behalf of the Metropolitan Public Library.

LIBRARY SERVICES FUND
The Library Services Fund accounts for federal and state programs, primarily from the U.S. Department of Education, Library Services and the State of Tennessee Libraries and Archives, aimed at providing library services to all facets of the community.

BICENTENNIAL SPECIAL PROJECTS FUND
The Bicentennial Special Projects Fund accounts for the money collected from the sale of Bicentennial bricks which will be laid on the Bicentennial Capitol Mall's Path of Volunteers.

AIRPORT NOISE MITIGATION FUND
The Airport Noise Mitigation Fund accounts for the portion of public utility taxes collected from the airlines and set aside for the noise mitigation program for the area surrounding the airport.

ANIMAL CONTROL DONATIONS FUND
The Animal Control Donations Fund was established to set aside donations by the public that have been designated to providing adequate shelter and humane treatment for the animals which are abandoned or represent a threat to the citizens and become the responsibility of the Government.

HOTEL OCCUPANCY TAX FUND
The Hotel Occupancy Tax Fund accounts for the occupancy privilege tax charged by hotel/motel operators within the metropolitan area. Revenues received from this tax are used for direct promotion of tourism and tourist-related activities and for the financing and operation of the Convention Center. A portion also goes to general fund.

SPORTS AUTHORITY STADIUM PROJECT REVENUE FUND
The Sports Authority Stadium Project Revenue Fund accounts for the payment in lieu of taxes, stadium parking revenues and stadium rent payments. These revenues are used for the required debt payments for the stadium project. The Sports Authority is a blended component unit of the Government.

SPORTS AUTHORITY STADIUM PROJECT DEVELOPMENT FUND
The Sports Authority Stadium Project Development Fund accounts for the net proceeds of the sale of permanent seat licenses and other dedicated project revenues and costs related thereto, including a relocation fee payable to the NFL, relocation costs of the NFL entity, and Stadium construction costs. The Sports Authority is a blended component unit of the Government.

SPORTS AUTHORITY PUBLIC FACILITY ARENA REVENUE FUND
The Sports Authority Public Facility Arena Revenue Fund accounts for the payment of ticket surcharge and certain other arena revenues from the Arena. These revenues are used for the required debt service payments for the Series 1998 Public Facility Revenue Bonds. The Sports Authority is a blended component unit of the Government.

SPORTS AUTHORITY ARENA FUND
The Sports Authority Arena Fund accounts for Arena working capital as required by contract and certain Nashville Arena revenue, including a portion of food and beverage and parking revenues. The Sports Authority is a blended component unit of the Government.

GENERAL GOVERNMENT GRANTS FUND
The General Government Grants Fund accounts for numerous federal and state reimbursable grant programs. These programs may be funded in part with local matching dollars, which are also transferred to and accounted for in this fund.

METRO MAJOR DRUG ENFORCEMENT PROGRAM FUND
The Metro Major Drug Enforcement Program Fund accounts for the proceeds from the sale of vehicles and other property seized as a result of being used in the commission of drug related offenses. The proceeds are used by the District Attorney's office only in enforcement and detection of drug related offenses.

DISTRICT ATTORNEY SPECIAL OPERATIONS FUND
The District Attorney Special Operations Fund was established to account for funds awarded by the State of Tennessee District Attorney's Council for organized crime enforcement.

DISTRICT ATTORNEY FRAUD & ECONOMIC CRIME FUND
The District Attorney Fraud & Economic Crime Fund accounts for the fees collected by the District Attorney's office used in the prosecution of bad checks, embezzlement, forgery and other white collar crime.

1998 TORNADO RELIEF FUND
The 1998 Tornado Relief Fund accounts for public donations from citizens in a relief effort for tornado victims.

1999 TORNADO GRANT FUND
The 1999 Tornado Grant Fund was established to account for assistance from the Federal Emergency Management Agency and the Tennessee Emergency Management Agency to offset the expenditures associated with cleanup and repair of tornado damage to public facilities.

STUMP REMOVAL PROGRAM FUND
The Stump Removal Program Fund was established to account for assistance from the Federal Emergency Management Agency and the Tennessee Emergency Management Agency to offset the expenditures associated with the large number of tree stumps left in the wake of the 1998 tornado.

POLICE EDUCATION FOUNDATION FUND
The Police Education Foundation Fund accounts for donations to the Police Department, which are awarded to police officers for completing advanced educational programs.

POLICE FORFEITURE FUND
The Police Forfeiture Fund accounts for the proceeds from the sale of vehicles and other property confiscated as a result of being used in the commission of certain felony offenses. The vehicles and proceeds are used only in police enforcement and detection of felony offenses.

DRUG ENFORCEMENT PROGRAM FUND
The Drug Enforcement Program Fund accounts for the proceeds from the sale of goods seized in drug-related crimes. The proceeds are used by the Police Department in drug enforcement programs.

CENTRAL BUSINESS IMPROVEMENT DISTRICT FUND
The Central Business Improvement District Fund accounts for the assessment levied on businesses in the central business district in Nashville. This assessment is used for improvements designed to enhance business in the central business district.

REGISTER'S COMPUTER FUND
The Register's Computer Fund accounts for data processing fees collected from citizens for the information provided by the County Register's Office. These funds are restricted by state law for use in improving the computer technology in the County Register's Office.

GENERAL PURPOSE SCHOOL FUND
The General Purpose School Fund accounts for the receipt and disbursement of federal, state and local funds not otherwise accounted for by another school fund.

SCHOOL STATE & FEDERAL SPECIAL GRANT FUND
The School State & Federal Special Grant Fund accounts for specific revenues to be utilized in carrying out the special terms of various state and federal grants.

SCHOOL UNEMPLOYMENT COMPENSATION FUND
The School Unemployment Compensation Fund accounts for all funds reserved for unemployment compensation claims of Board of Education employees.

SCHOOL CENTRAL STOREROOM FUND
The School Central Storeroom Fund was established to account for the purchase and distribution of goods used throughout the school system.

TELEVISION COUNCIL GRANT FUND
The Television Council Grant Fund accounts for funds received under a federal grant to support public broadcasting at WDCN Channel 8.

SCHOOL FOOD SERVICE PROGRAM FUND
The School Food Service Program Fund accounts for funds received from the federal government and the state, the sales of lunches, and the costs of operating the school system food service operation.

SCHOOL ACTIVITY FUND
The School Activity Fund accounts for all fund raising and sales activities carried on at schools throughout the school system.

COMMUNITY EDUCATION FUND
The Community Education Fund accounts for the revenues and expenditures associated with the adult and other special education programs operated by the Metropolitan Board of Education. The participants in these programs are assessed a small fee to offset the direct cost of instructors and materials necessary to provide the classes.