General Fund
The general operating fund used to account for all resources except those required to be accounted for in another fund. Metro has separate general funds for the General Services District (10101) and the Urban Services District (18301).

General Fund Reserve Fund or 4% Reserve Fund
A special revenue fund that is used to finance relatively small or short-lived capital expenditures. Four percent of the gross original revenues of GSD General Fund revenue are deposited into this fund. These funds are then appropriated by resolution for the purchase of equipment or building repairs for any department funded by the GSD General Fund.

General Services District (GSD)
The district of the Metropolitan Government comprising all of Davidson County. Most Metro services are county-wide and so are funded through the GSD. See also entries for Urban Services District and Services District.

Generally Accepted Accounting Principles or GAAP
Nationally recognized principles and rules for financial accounting and reporting. Governmental GAAP is determined by GASB, and, to a lesser extent, other sources such as the Financial Accounting Standards Board (FASB) and the AICPA.

Grant
A contribution by a government or other organization to support a particular function. Grants may be classified as categorical or block depending upon the amount of discretion allowed the grantee. Generally, any receipts from any federal, state, or non-profit agency are considered grants.

Headcount
The number of authorized positions funded by a budget, regardless of FTE. One headcount is the availability to employ one person.

Internal Service Fund
A fund established to finance and account for services and commodities furnished by one department to others on a cost reimbursement basis so that the original fund capital remains intact. Examples include the Motor Pool and Central Printing funds.