2001 Comprehensive Annual Financial Report
For the Year Ending June 30, 2001
DISCLAIMER The financial reports and statements included on this web page represent the financial position and results of operations as of and for the year ended June 30, 2001. The Metropolitan Government of Nashville and Davidson County assumes no responsibility for updating these financial reports and statements for events which may have occurred subsequent to the date of the auditors’ report.
The Metropolitan Government of Nashville and Davidson County has taken reasonable security measures to protect the integrity of its website and information posted thereon. Absent any unauthorized act that deletes, edits or manipulates the words or data in the financial reports and statements, such financial reports and statements are accurate as of their date.
By accessing the financial reports and statements, you agree to and acknowledge your understanding of this disclaimer.
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INTRODUCTORY SECTION
- Letter of Transmittal
- Certificate of Achievement for Excellence in Financial Reporting
- Form of Government
- Organization Chart of the Metropolitan Government
- Elected Officials
- Organization Chart of the Department of Finance
FINANCIAL SECTION
General Purpose Financial Statements
- Combined Balance Sheet - All Funds, Account Groups and Discretely Presented Component Units
- Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Funds, Expendable Trust Funds and Discretely Presented Governmental Type Component Units
- Combined Statement of Revenues, Expenditures, Encumbrances and Changes in Fund Balances - Budget and Actual - General Fund, General Purpose School Fund and Debt Service Funds (NON-GAAP for General Purpose School Fund)
- Combined Statement of Revenues, Expenses and Changes in Retained Earnings/Fund Balance - Proprietary Fund Types, Nonexpendable Trust Funds and Discretely Presented Proprietary Type Component Units
- Combined Statement of Changes in Plan Net Assets - Fiduciary Funds - Pension Trust Funds
- Combined Statement of Cash Flows - Proprietary Fund Types, Nonexpendable Trust Funds and Discretely Presented Proprietary Type Component Units
- Notes to the Financial Statements Part 1
Financial Statements of Individual Funds
General Fund
- Balance Sheet
- Statement of Revenues, Expenditures and Changes in Fund Balance
- Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Special Revenue Funds
- Combining Balance Sheet
- Combining
Statement of Revenues, Expenditures and Changes in Fund Balances
- Description of Special Revenue Funds
Debt Service Funds
- Combining Balance Sheet
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances
- Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
- Description of Debt Service Funds
Capital Projects Funds
- Combining
Balance Sheet
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances
- Description of Capital Projects Funds with Assets in Excess of $1,000,000
Enterprise Funds
- Combining Balance Sheet, part 2
- Combining Statement of Revenues, Expenses and Changes in Retained Earnings
- Combining Statement of Cash Flows
- Description of Enterprise Funds
Internal Service Funds
- Combining Balance Sheet
- Combining Statement of Revenues, Expenses and Changes in Retained Earnings
- Combining Statement of Cash Flows
- Description of Internal Service Funds
Fiduciary Funds
- Combining Balance Sheet
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances Expendable Trust Funds
- Combining Statement of Revenues, Expenses and Changes in Fund Balance - Nonexpendable Trust Funds
- Combining Statement of Changes in Plan Net Assets - Pension Funds
- Combining Statement of Cash Flows - Nonexpendable Trust Funds
- Combining Statement of Plan Net Assets - Pension Funds
- Combining Statement of Changes in Assets and Liabilities - Agency Funds
- Description of Fiduciary Funds
General Fixed Assets Account Group
- Schedule of General Fixed Assets
- Schedule of General Fixed Assets - By Function and Activity
- Schedule of Changes in General Fixed Assets
General Long-term Debt Account Group
Component Units
- Combining Balance Sheet - Governmental Types
- Combining Balance Sheet - Proprietary Types
- Combining Balance Sheet - Proprietary Types Part 2
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Types
- Combining Statement of Revenues, Expenses and Changes in Retained Earnings - Proprietary Types
- Combining Statement of Cash Flows - Proprietary Types
- Description of Component Units
Supplemental Schedules
- Schedule of Combining Balance Sheets - General Fund
- Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - General Fund
- Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund
- Detailed Schedule of Expenditures - Budget and Actual - General Fund - General Services District
- Detailed Schedule of Other Financing Sources (Uses) - Budget and Actual - General Fund - General Services District
- Detailed Schedule of Expenditures and Other Financing Sources (Uses) - Budget and Actual - General Fund - Urban Services District
- Schedule of Delinquent Property Taxes Receivable - By Fund
- Schedule of Delinquent Property Taxes Receivable - By Type
- Schedule of Bonds and Notes Payable
- Future Principal and Interest Requirements of Bonds Payable, part 2, part 3
- Schedule of Operating Transfers - All Funds and Component Units
- Budgetary Schedule of Estimated Revenues and Fund Balances to Support Appropriations - 2001-2002 Fiscal Year, Part 2
- Budgetary Schedule of Appropriations by Function and/or Funds - 2001-2002 Fiscal Year
- Budgetary Schedule of Requirements of the Debt Service Funds by Function - Debt Service Funds - General Services District - 2001-2002 Fiscal Year
- Budgetary Schedule of Requirements of the Debt Service Funds by Function - Debt Service Funds - Urban Services District - 2001-2002 Fiscal Year
- Budgetary Schedule of Appropriations - School Funds - General Services District - 2001-2002 Fiscal Year
- Combined Schedule of Assets and Liabilities - Constitutional Officers
- Combined Schedule of Cash Receipts, Disbursements and Balances - Constitutional Officers
- Combined Schedule of Changes in Fee and Commission Accounts - Constitutional Officers
STATISTICAL SECTION
- Analysis of Original (Including Supplemental) Assessment of All Taxable Property Ten Year Summary
- Analysis of the Composition of Rates of Tax Levy - Ten Year Summary
- Analysis of Tax Levies & Collections
- Principal Taxpayers
- Analysis of Revenues for Governmental Funds Types - Ten Year Summary
- Analysis of Expenditures and Encumbrances for Governmental Fund Types - Ten Year Summary (NON-GAAP)
- Analysis, By Fund, of Income From Investments - Ten Year Summary
- Ratio of Net General Obligation Debt to Assessed Value and Net Debt per Capital Ten Year Summary, part 2, part 3
- Computation of Net General Obligation Debt and Legal Debt Margin
- Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures - Ten Year Summary
- Revenue Bond Coverage - Ten Year Summary
- Schedule of Insurance
- Summary of Salaries and Surety Bonds of Principal Officials
- Demographic Statistics, part 2, part 3, part 4
- Construction and Bank Deposits - Ten Year Summary
- Miscellaneous Statistics Continuation, part 2