THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY

FY 2022-2023
Recommended Operating Budget
(July 1, 2022 - June 30, 2023)

John Cooper, Mayor

Jim Shulman, Vice Mayor

Members of the Metropolitan Council:

At Large Bob Mendes District #16 Ginny Welsch

At Large Sharon Hurt District #17 Colby Sledge
At Large Burkley Allen District #18 Tom Cash
At Large vacant District #19 Freddie O’Connell
At Large Zulfat Suara District #20 Mary Carolyn Roberts
District # 1 Jonathan Hall District #21 Brandon Taylor
District # 2 Kyonzté Toombs District #22 Gloria Hausser
District # 3 Jennifer Gamble District #23 Thom Druffel
District # 4 Robert Swope District #24 Kathleen Murphy
District # 5 Sean Parker District #25 Russ Pulley
District # 6 Brett Withers District #26 Courtney Johnston
District # 7 Emily Benedict District #27 Robert Nash
District # 8 Nancy VanReece District #28 Tanaka Vercher
District # 9 Tonya Hancock District #29 Delishia Porterfield
District #10 Zach Young District #30 Sandra Sepulveda
District #11 Larry Hagar District #31 John Rutherford
District #12 Erin Evans District #32 Joy Styles
District #13 Russ Bradford District #33 Antoinette Lee
District #14 Kevin Rhoten District #34 Angie Henderson
District #15 Jeff Syracuse District #35 Dave Rosenberg

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FY 2023 Recommended Budget
 Council Districts

Director of Finance: Kelly Flannery

Deputy Finance Director and Budget Officer: Tom Eddlemon
Assistant Budget Officer: Kathy King
Deputy Finance Director: Jenneen Kaufman
Deputy Finance Director: Talia Lomax-O’dneal
Deputy Finance Director: Mary Jo Wiggins

Finance Manager: Ken Hartlage Finance Manager: Greg McClarin

Finance Manager: Brandon Hess Finance Manager: Rose Wood
Finance Administrator: Kati Guenther

Office of Management and Budget Staff:

Amanda Brown Brittany Bryant Ernest Franklin Rachel Jones

Necol Lyons Leah Moore Dustin Owens

Fiscal Year 2022-2023 Operating Budget Book

The Metropolitan Government of Nashville and Davidson County

Department of Finance – Office of Management and Budget
700 Second Avenue South, Suite 201 Nashville, Tennessee 37210
Telephone: (615) 862-6120 Fax: (615) 880-2800 www.nashville.gov

Published in May 2022

First printing (also available at www.nashville.gov in Adobe Acrobat® PDF format)

This book supersedes all similar information previously disseminated by the Office of Management and Budget.

Cover Image Credit: Aubrey Watson, Hill Forest in Warner Parks

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FY 2023 Recommended Budget
 Americans with
Disabilities Act
It is the policy of the Metropolitan Government of Nashville and Davidson County to ensure that program, service,
and activity communications with participants and members of the public with disabilities are as effective as
communications with others. Toward that end, Metropolitan Government will furnish appropriate auxiliary aids and
services as necessary to afford an individual with a disability an equal opportunity to participate in, and enjoy the
benefits of, any Metro program, service, or activity.

For more information, please visit:

https://www.nashville.gov/departments/general-services/ada-compliance

For an ADA accommodation, please contact

Kimberly Northern at 615-880-1710
or by email at
kimberly.northern@nashville.gov

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FY 2023 Recommended Budget
Distinguished Budget Presentation Award

The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to the Metropolitan Government
of Nashville and Davidson County, Tennessee for its annual budget for the fiscal year
July 1, 2021 to June 30, 2022 (FY 2021-22).

In order to receive this award, a governmental unit must publish a budget document
that meets program criteria as a policy document, as an operations guide, as a financial
plan, and as a communications device.

The award is valid for a period of one year only. We believe our current budget
continues to conform to program requirements, and we are submitting it to GFOA to
determine its eligibility for another award.

The GFOA is the leading association for government finance professionals in North America.
We first received the award for the fiscal year 1991-1992 book, and we have received it
every year since. This year’s was given for our FY2022 Operating Budget book. GFOA’s
Distinguished Budget Presentation Awards Program is the only national awards program in
governmental budgeting. The government also holds GFOA's Certificate of Achievement for
Excellence in Financial Reporting for our Comprehensive Annual Financial Report.

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FY 2023 Recommended Budget
 Contents
Department Number Page
Members of the Metropolitan Council i
Council Districts ii
Americans with Disabilities Act (ADA Accommodations) iii
GFOA Distinguished Budget Presentation Award iv
How to Use this Book viii
Format and Organization viii
How to Read Budget Book Financial Schedules ix

Section A - Executive Summary

Mayor’s Letter of Transmittal A-1
Introduction A-2
Budget Priorities A-3
FTE Adjustments A-8
Revenue A-8
Economic Trends A-11

Management, Goals and Performance

Metro Operations Management A-13
Organizational Structure A-14
Strategic Goals A-15
Performance Management, Metrics and Goal Tracking A-16
Long Term Financial Planning A-18

Metro Nashville and its Budget

Metro Government A-19
Financial Organization A-22
At a Glance (Pie Charts, Summary of the Budget) A-24
The Budget Process A-25
Financial Policies A-27
How the Property Tax Works A-31
Local Option Sales Tax A-36
Capital Improvements A-39
Operating Budget Impacts A-47
Capital Improvements Budget Planning (Planning Department)

Section B – Budget and Tax Levy Ordinance B-1

Section C - Internal Services C-1

Section D - General Government & Fiscal Administration

Metro Council 02 D-02-1
Metro Clerk 03 D-03-1
Mayor’s Office 04 D-04-1
Election Commission 05 D-05-1
Law 06 D-06-1
Planning Commission 07 D-07-1
Human Resources 08 D-08-1
Register of Deeds 09 D-09-1
General Services 10 D-10-1
Historical Commission 11 D-11-1
Information Technology Services 14 D-14-1
Finance 15 D-15-1
Assessor of Property 16 D-16-1
Trustee 17 D-17-1
County Clerk 18 D-18-1
Office of Internal Audit 48 D-48-1
Office of Emergency Management 49 D-49-1
Emergency Communications 91 D-91-1

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FY 2023 Recommended Budget
 Contents
Department Number Page
Section E - Justice Administration & Law Enforcement
District Attorney 19 E-19-1
Public Defender 21 E-21-1
Juvenile Court Clerk 22 E-22-1
Circuit Court Clerk 23 E-23-1
Criminal Court Clerk 24 E-24-1
Clerk and Master of the Chancery Court 25 E-25-1
Juvenile Court 26 E-26-1
General Sessions Court 27 E-27-1
State Trial Courts 28 E-28-1
Justice Integration Services 29 E-29-1
Sheriff 30 E-30-1
Police 31 E-31-1
Criminal Justice Planning 47 E-47-1
Office of Family Safety 51 E-51-1
Community Oversight Board 52 E-52-1

Section F – Fire, Public Works & Infrastructure

Fire Department 32 F-32-1
Public Works/NDOT 42 F-42-1

Section G - Regulation, Inspection & Conservation

Codes Administration 33 G-33-1
Beer Permit Board 34 G-34-1
Agricultural Extension Service 35 G-35-1

Section H - Social & Health Services

Social Services 37 H-37-1
Health Department 38 H-38-1
Human Relations Commission 44 H-44-1

Section I - Libraries, Recreation & Cultural

Library 39 I-39-1
Parks & Recreation 40 I-40-1
Metro Arts Commission 41 I-41-1
Municipal Auditorium 61 I-61-1
Metro Sports Authority 64 I-64-1

Section J - Education, Other Funds & Administrative

Farmers’ Market 60 J-60-1
Board of Fair Commissioners 62 J-62-1
Convention Center Authority 60271 J-60271-1
Water and Sewer Services Fund 65 J-65-1
Waste Services 30501-30503 J-30501-30503-1
Hospital Authority 66/67/69 J-66/67/69-1
Metro Action Commission 75 J-75-1
Metropolitan Transit Authority (MTA) 78 J-78-1
Metropolitan Housing Fund Commission 30114 J-30114-1
Metropolitan Nashville Public Schools 80 J-80-1
District Energy System 68 J-68-1
Administrative 01 J-01-1
Debt Service Funds 90 J-90-1
4% Reserve Fund 30003 J-30003-1
Central Business Improvement District (CBID) 30005 J-30005-1
Gulch Central Business Improvement District (GCBID) 38005 J-38005-1
Hotel Tax Funds 30031-30047 J-30031-30047-1

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FY 2023 Recommended Budget
 Contents
Department Number Page

Section K - Program Budgets

Appendices

Appendix 1: Financial Schedules Appendix 1 - 1

Appendix 2: Glossary Appendix 2 - 1
Appendix 3: The Law and the Budget Appendix 3 - 1
Appendix 4: Welcome to Nashville! Appendix 4 - 1
Appendix 5: Comparative Analytical Statistics Appendix 5 - 1
Appendix 6: Pay Grades and Rates Appendix 6 - 1
Appendix 7: Financial Trend Monitoring System Appendix 7 - 1

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FY 2023 Recommended Budget
How to Use this Book
Format and Organization of this Book
As the previous Table of Contents demonstrates, this book divides budget information into different sections, each with its
own series of page numbers.
Section A is the Executive Summary of the budget, followed by supplemental information about Metro, its organization,
finances, and budget.
Section B is the Budget Ordinance and Tax Levy filed as required by Metro Code.
Section C is the Internal Services section which details the individual internal service charges by type for each department.
It also contains the methodology for calculating each internal service charge.
Sections D-J present more descriptive operational and budget information about each department (board, commission, or
elected office). These departments are grouped by function into each section.
Section K presents the program budgets for each department in the same order as Sections D-J.

All departments included in this book have a uniform format. Each department’s budget is presented in a program-based
format that provides the reader with a wealth of information, not only about the department’s budget, but also about its
mission, goals and performance toward providing the very best results possible for citizens.

The following pages provide an example and explanation of each part of the agency budget book pages.

Format and Organization of the Department Pages

Sections D-J of this book contains information at the department level about the:

Mission – Every department’s budget pages include a mission statement. A mission statement is a clear, concise statement
of purpose for the entire department that focuses on broad, yet distinct results that will be achieved. This statement answers
the question, “Why does this department exist?”

Budget summary – Following the mission statement is a table that summarizes the department’s financial information for
all its annually budgeted funds. It also includes the location of the department as well as the top managers who can explain
the budget. This table also contains per capita expenditure information at the department level.

Organizational structure – The organization chart shows major department units (divisions/bureaus, etc.) and how they
report to the department’s director, elected official or board.

Listing of the programs and lines of business – In addition to the organization chart, these pages also include a listing
of the lines of business (in bold) and programs.

Budget highlights – Budget highlights summarize changes between the FY22 and FY23 budgets. Changes in funding and
FTEs are noted, along with the impact of that funding change on performance.

Financial – This table includes a difference column and a % change column for each expenditure listed. At the bottom of the
financial page is the per capita expenditure information for the department.

FTE information – The FTE information found at the end of each department’s information presents the budgeted headcount
and full-time equivalent (FTE) position information by fund and classification, along with the class number and pay grade.

Budget and performance information by program – Each program listed includes a statement of purpose – a “mini-
mission” as well as a table that presents the budget; full-time equivalent (FTE) positions by fund type (GSD General, USD
General, and other Special Purpose Funds). This presentation is designed to consistently present budgetary and performance
information in a format that is easy to read.

The table for each program also includes a difference column and % change column. These two columns show the difference
in the budget and performance from FY22 – FY23.

Examples are provided following the How to Read Budget Book Financial Schedules and Financial Pages.

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FY 2023 Recommended Budget
How to Use this Book
How to Read Budget Book Financial Schedules
(Revenue and Expenditure Object Groups)
The Chart of Accounts
The budget is organized according to Metro's chart of accounts – the financial accounting and coding structure used in both
the budget ordinance and this book. The chart of accounts is composed of funds, business units (BUs), and object accounts.
Funds are accounting entities with their own assets, liabilities, equity, revenues, and expenditures, for certain specific
activities or to accomplish definite objectives. Funds may involve many agencies. Legal requirements or financial policies
usually restrict our ability to move money between funds, so we cannot necessarily replace or fund operations in one fund
with money from another fund. Likewise, in special purpose funds, we often cannot move money from one department to
another.
Each fund is made up of one or more business units (BUs). BUs are the lowest levels at which we manage and/or report
separate financial data; they represent an organizational unit, program, or activity within an agency and fund. A fund may
have several BUs, but each BU is associated with only one fund. BUs can also be grouped by agency. In departments with
strategic business plans, related BUs also form programs and lines of business that may cross funds.
Object accounts represent individual types and sources of revenues or uses of expenditures.
The Finance Department maintains detailed financial information by fund, business unit, and object account. However, this
book presents the budget at a more understandable level by agency, fund (or groups of minor funds), and object group.

Changes in Presentation
Changes in reporting requirements have caused many Transfers to Component Units (certain Metro agencies) to be now
classified as Other Expenses. In FY 2005, the Finance Department split the General Government Grants Fund into individual
departmental grants funds; these were and are classified as special purpose (specifically, special revenue) funds.

How to Read the Financial Pages

Each agency’s financial page presents a summary of revenues and expenditures for the department’s operations in one of
three fund types:

• The GSD General Fund,

• The USD General Fund, and
• Special Purpose funds (the combined total of annually budgeted enterprise, internal service, special revenue, and
similar funds, although that money may not be interchangeable).

The top half of the page presents uses of money – expenses, expenditures, and transfers to other funds and component units
of the government. The bottom half presents sources of money – revenues and transfers from other funds.
The difference between total expenditures and program revenues indicates how much the agency’s programs depend on public
money.
The remainder of this page and the next page describe, in order, what is represented by the rows of the expenditure and
revenue financial tables.

Operating Expense
Personal Services – Salaries and wages (regular, holiday, injured on duty, leave, longevity, shift differential, out of class pay,
open range increases, overtime, and perfect attendance); fringe benefits (auto allowance, dental, group health, group life,
social security, pension, and FSA pre-tax savings); and per diem and other fees (instructors, court reporter, game official,
jury pay, legislative delegate, other per diem fees, poll workers, and witness fees)

Other Services
Utilities – Electricity, gas, water, cable television

Professional and Purchased Services – Accounting, appraisals, architectural, auditing, demolition, dialysis, engineering,
facilities management, investigators, laboratory, landscaping, legal, management and software consultants, project
administration and management, subcontractors, administrative services, archiving, billing, bottled water, care of persons
and animals, chipper service, collections, disposal, recycling, flight service, food preparation, grounds maintenance, hazardous
waste disposal, health services, internet services, interpreters, janitorial, laundry, meter reading, other purchased services,
personal contract service, pest control, property protection, recycling, sweeping, and towing
Travel, Tuition, and Dues – Local and out-of-town travel, parking, memberships, registration, and tuition
Communications – Pagers, postage and delivery, telephones, and subscriptions
Repairs & Maintenance Services – Repairs to and maintenance of vehicles, buildings, computers, office equipment, roads &
streets; electrical, mechanical & plumbing systems; and other items

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FY 2023 Recommended Budget
How to Use this Book
Internal Service Fees – Payments to Metro internal service funds for facilities management, information systems, fleet
management, postal service, and radio shop

Other Expenses
Supplies and materials (various parts and supplies, fuel, books, clothing, computer hardware and software, food and ice,
furniture, paint, repair & maintenance parts and supplies, signs, uniforms); miscellaneous other expenses and payments (bad
debt, council reimbursements, court costs, damages and small claims, parking violation fees, refund errors); fixed charges
(bank fees, deferred compensation payments, finance charges, fixed charges, insurance, interest expense, investment fees,
rent, surety bonds); licenses, permits, and fees (alarm permits, auto emission tests, beer permits, driver’s license, drug tests,
elevator permits, food service permits, hazardous waste permits, notary, pharmacy license, software licenses, state water
quality permits, underground tank fees, vehicle registrations, water pollution fees); taxes paid by Metro agencies (business,
demolition, nursing home, personalty, professional privilege, and sales taxes); and grant contributions and awards made by
Metro agencies to others (contract performance bonus, contributions and grants, employee awards, training stipend); printing,
advertising, promotion, amortization expense, arbitrage rebate, bond sale expense, compensation for damages, debt service,
dental claims, depreciation, discount on bonds, educational programs, health claims, interest expense, pension, principal
retirement, buildings, building improvements, capital outlay, computer equipment, furniture and fixtures, infrastructure, land,
machinery, motor vehicles, budget allotment offset, budget intra-fund transfer,

Transfers to Other Funds/Units – Transfers and subsidies to other agencies, funds, debt service, environmental
remediation, local grant match, and operational transfers

Program Revenue - Fees, charges, grants, and contributions specifically generated by or for services that the
department provides. They are intended to fully or partially fund the specific program, and so reduce the net cost of the
program to be financed from the government’s general revenues. They may be generated either from the program’s
customers (like user fees) or from outside parties (like grants).

Charges, Commissions, and Fees – Charges and fees to customers made by Metro agencies for the services they provide,
including enterprise fund charges, internal service fund charges, admissions, advertising, ambulance fees, appeals,
concessions, data processing fee, day care service, disposal fee, drug testing, dumping, engineering fee, entry fees, external
source recovery, fire hydrant inspection, golf cart rental, green fees, immunization fees, legal services, lobbyist registration,
maps, Medical Examiner fees, medical services, membership fees, client reimbursements, parking, Police secondary
employment, publications, radio repair, vehicle emission test fees, workshop fees, and court, court clerk, and elected officials’
commissions and fees
Federal (Direct and Pass Through) – Grants, revenues, and reimbursements that Metro receives directly from the Federal
government such as Department of Justice revenue sharing, Medicare, SSI reimbursements, and other federal grants, Federal
grants, revenues, and reimbursements that Metro receives through the state, such as most Medicaid/TennCare, Federal
grants, revenues, and reimbursements that Metro receives other than federal direct or federal through state, including some
Medicaid/TennCare and Medicare
State Direct – Revenues from grants, revenues, reimbursements, and state-shared revenues that Metro receives from the
state, such as alcoholic beverage tax apportionment, drug enforcement, education appropriation, excise tax allocation, felony
forfeitures, gas and fuel tax, gas inspection fees, post-mortem reimbursements, and Metro’s share of the state sales tax levy
Other Government Agencies – Revenues from agencies of other governmental units
Other Program Revenue – Cash contributions from groups or individuals, sale of donated property, cost reimbursement,
litigation settlement, premium for property loss, premium for self-insured liability, recycling rebate, sales of miscellaneous
items, unapplied deposit, unclaimed property, vending revenue, bond proceeds, contributions of capital, easement rights,
finance charges, Metro Investment Pool interest, notes proceeds, premium on bonds

Non-Program Revenue – Revenues that are recorded by the accounting system in the department’s business units
but are not intended to support the department’s programs. This includes:
Property Taxes – Real, personal, and public utility ad valorem taxes and payments in lieu of them.
Local Option Sales Tax – Local option sales taxes, Tennessee telecommunication sales tax
Other Taxes, Licenses, and Permits – Alarm permits, alcoholic beverage tax, beer permits, building and excavation permits,
business tax, taxicab and wrecker license, franchises, hotel occupancy tax, marriage license, motor vehicle license, obstruction
and street closure permits, sidewalk and right-of-way permits, solicitation permits, wholesale liquor tax
Fines, Forfeits, and Penalties – Civil fines, confiscated cash, court-ordered restitutions, recovered judgments, litigation tax,
Metro court fines and costs, offender program income, traffic violation and DUI fines, vehicle tow-in fees, warrant fees
Compensation From Property – Abandoned vehicle auction, gain (loss) on sale of property, insurance, and external source
recovery, rent, subrogation recovery

Transfers from Other Funds/Units – Capital improvement plan, Council appropriations, debt service,
environmental remediation, equity transfers between funds, Farmers’ Market subsidy, hospital subsidies, legal services, local
match for grants, Police service, school program.

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FY 2023 Recommended Budget
 Department Name-At a Glance
Each department’s budget pages include the department’s mission statement.

Mission To provide financial management, information, and business products to policy makers, departments,
agencies, investors, and the Nashville community so they can have confidence in Metro Government,
make informed decisions, and achieve their results.

Budget
Summary 2020-21 2021-22 2022-23
Expenditures and Transfers:
GSD General Fund $ 10,759,300 $ 12,317,000 $ 13,284,200
The mission statement is 914,400 1,166,600 1,239,100
followed by a Internal
summary Service
tableFund 2,600 2,600 3,700
Totalthe
that summarizes Expenditures
agency’s and Transfers $ 11,676,300 $ 13,486,200 $ 14,527,000
financial budget for all of
Revenues and its Transfers:
annually budgeted funds
Program as
Revenue
well as information aboutCommissions,
Charges, the and Fees
number of positions
Otherwithin the
Governments and Agencies $ 914,400 $ 1,166,600 $ 1,239,100
department. Other Program Revenue 0 0 0
Total Program Revenue 2,600 2,600 0
$ 917,000 $ 1,169,200 $ 1,239,100
Non-program Revenue
Transfers From Other Funds and Units $ 0 $ 0 $ 0
Total Revenues 0 0 0
Expenditures Per Capita $ 917,000 $ 1,169,200 $ 1,239,100

Positions Total Budgeted Positions 105 104 132

The table includes expenditures per
capita information. The per capita number
Contacts Director: Kelly Flannery is taken from population
email: obtained from the
talia.lomaxodneal@nashville.gov
Finance Administrator: Loan Huynh Census Bureau. Due to delays
email: in reporting
donna.foster@nashville.gov
data, we use Census information that is two
106 Metro Courthouse 37201 years prior to the fiscal
Phone: year. Census data
615-862-6151
from 2021 was used for FY23, 2020 was
used for FY22, and Census Data from 2019
was used for FY21.

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FY 2023 Recommended Budget
 Department Name-At a Glance
Organizational Structure Every department
section includes a
chart depicting the
Mayor organization’s
structure

Department of Finance

Office of Office of
Financial Management & Public Property Office of the
Purchasing Financial Diversity Equity
Operations Budget Services Treasurer
Accountability & Inclusion

Programs are listed for

every department. Programs

Business Integrity and Accountability Executive Leadership

Compliance Monitoring and Accountability Executive Leadership

Non-allocated Financial Transactions
Business Support and Solutions
Strategic Resource Allocation and Management
Accounts Payable
Business Assistance Office Budget Planning and Management
Cash Operations Grants Assessment and Resource
Financial Accounting and Reporting Investment Committee Support
Payroll Operations Investor Relations
Purchasing
Real Estate Management
Tourism Tax

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FY 2023 Recommended Budget
 Department Name - At a Glance
Budget Changes and Impact Highlights
Recommendation Impact

Finance Operations - Payroll The department’s highlights

Contractual Increase GSD $6,100 present
To provide fundingchanges in funding
for Tax software and and consultant work.
from Vertex
The taxFTEs
software maintains
along withregulatory
the impacttax compliance.
on
Postage & Delivery GSD 1,000
performance.
To provide funding for postage and delivery to ensure timely delivery of
deceased employee’s checks to family.

Telecommunications
Operational Funding GSD 10,000 To provide additional funding for the increase cost of
telecommunications due to inflationary increases.

Finance Operations - Business Assistance

Disparity Study GSD 235,000 The Equal Business Opportunity Program supports the economic growth
and development of minority and woman owned business by promoting
inclusion in the purchasing process. The funding for a disparity study
will ensure Metro is continuing to provide equitable procurement
services.

Mentor Protégé Program GSD 50,000 To provide funding for the Mentor Protégé Program which will support
the economic growth and development of minority and woman owned
business by promoting inclusion in the purchasing process.

Consultant Services
Consultant Fees for various programs GSD 250,000 To provide funding for consultant fees for various projects. Services
may include best practice reviews, financial analysis, and other general
consultant activities.

Professional Training and Development

Memberships and CPE GSD 150,000 To provide funding for professional memberships and continuing
professional education (CPE) training for the Finance Office staff.

Memberships and CPE ISF 5,000 To provide funding for professional memberships and continuing
professional education (CPE) training for the Office of Treasury’s staff.

Finance Operations – Accounting

Accountant 3 GSD 87,800 To provide funding for an Accountant 3 position to address increased
1.00 FTE workloads. The position will also provide the ability to cross train within
the division of accounts.

Adobe Pro DC Licenses

Division of Accounts and Accounts Payable GSD 1,600 To provide funding for Adobe Pro DC licenses. This will allow the
divisions to be paperless and provide documentation for the annual
audit.

Finance Operations – Accounts Payable

Application Technician 2 GSD 64,800 To provide funding for an Application Technician position to address
1.00 FTE increased workloads. The position will also provide the ability to cross
train within the Accounts Payable Division.

Finance Operations- Executive Leadership

Finance Administrator GSD 110,900 To provide funding for a Finance Administrator position to assist in the
1.00 FTE preparation of legislation in the Finance Director’s Office.

Grant Fund
Comcast Cares SPF 1,100 To adjust grant fund to account for available funding.

Non-allocated Financial Transactions

Insurance Billings ISF 100 Represents direct charges to department for insurance costs.

Internal Service Charges* ISF (300) Delivery of centrally provided services including information systems,
fleet management, radio, and surplus property.

Pay Plan Allocation ISF 67,700 Supports the hiring and retention of a qualified workforce.

General Services District Total $967,200

3.00 FTEs

Internal Service Funds Total $72,500

Special Purpose Funds Total $1,100

TOTAL $1,040,800
3.00 FTEs

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FY 2023 Recommended Budget
 Department Name-Financial
GSD General Fund

FY2021 FY2021 FY2022 FY2023 FY22-FY23 FY22-FY23

Budget Actuals Budget Budget Difference % Change
__________ __________ __________ __________ __________ __________
OPERATING EXPENSES:
PERSONAL SERVICES This table
9,683,900 includes a difference
8,817,282 11,160,800 column
11,424,300 263,500 2.36%
and a % change column for each
expenditure listed.
OTHER SERVICES:
Utilities 900 776 1,400 1,400 0 0.0%
Professional & Purchased Services 74,700 334,609 175,200 713,000 537,800 306.96%
Travel, Tuition, and Dues 37,800 43,329 62,600 212,600 150,000 239.62%
Communications 80,000 60,519 117,300 128,300 11,000 9.38%
Repairs & Maintenance Services 2,600 0 0 0 0 0.0%
Internal Service Fees 354,900 354,900 423,500 423,500 0 0.0%
Other Expenses 524,500 498,964 376,200 381,100 4,900 1.30%
__________ __________ __________ __________ __________ __________
TOTAL OTHER SERVICES 1,075,400 1,293,097 1,156,200 1,859,900 703,700 60.86%

TOTAL OPERATING EXPENSES 10,759,300 10,110,379 12,317,000 13,284,200 967,200 7.85%

TRANSFERS TO OTHER FUNDS/UNITS 0 0 0 0 0 0.0%
__________ __________ __________ __________ __________ __________
TOTAL EXPENSES & TRANSFERS 10,759,300 10,110,379 12,317,000 13,284,200 967,200 7.85%

PROGRAM REVENUE:
Charges, Commissions, & Fees 0 0 0 0 0 0.0%
Federal (Direct & Pass Through) 0 0 0 0 0 0.0%
State Direct 0 0 0 0 0 0.0%
Other Government Agencies 0 0 0 0 0 0.0%
Other Program Revenue 0 0 0 0 0 0.0%
__________ __________ __________ __________ __________ __________
TOTAL PROGRAM REVENUE 0 0 0 0 0 0.0%

NON-PROGRAM REVENUE:
Property Taxes
0 0 0 0 0 0.0%
LocalThe endSales
Option of this
Taxfinancial table includes information0 about the 0 0 0 0 0.0%
Expenditures Per Capita for the department. The per capita
Other Tax, Licenses, & Permits 0 0 0 0 0 0.0%
number is taken from population obtained from the Census Bureau.
Fines,
DueForfeits, & Penalties
to delays 0
in reporting data, we use Census information that 0is 0 0 0 0.0%
two yearsFrom
Compensation priorProperty
to the fiscal year. Census data from
0 2021 was used
0 0 0 0 0.0%
for FY23, 2020 was used for FY22, and Census Data from 2019 was
__________ __________ __________ __________ __________ __________
used for FY21.
TOTAL NON-PROGRAM REVENUE 0 0 0 0 0 0.0%
TRANSFERS FROM OTHER FUNDS/UNITS 0 0 0 0 0 0.0%
__________ __________ __________ __________ __________ __________
TOTAL REVENUE & TRANSFERS 0 0 0 0 0 0.0%

Expenditures Per Capita $15.03 $14.12 $17.50 $18.59 $1.09 6.23%

www.nashville.gov Metropolitan Nashville / Davidson County xiv

FY 2023 Recommended Budget
 Department Name-Financial
FY 2021 FY 2022 FY 2023 FY22-FY23
Job
Budgeted Budgeted Budgeted Variance
Class
Title Grade Pos. FTE Pos. FTE Pos. FTE Pos. FTE
The end
GSD General 10101 of the financial information
Accountant 2 presents the budgetedOR03 headcount10861
and full- 4 4.00 11 11.00 11 11.00 0 0.00
Accountant 3 time-equivalent (FTE) OR05
position information
10862 4 4.00 6 6.00 7 7.00 1 1.00
by fund and classification,
Accountant Chief OR11 along with
01050the 1 1.00 0 0.00 0 0.00 0 0.00
Admin Services class number and pay OR07
Manager grade. 07242 6 6.00 1 1.00 1 1.00 0 0.00
Admin Services Officer 2 OR01 07243 0 0.00 1 1.00 1 1.00 0 0.00
Admin Services Officer 3 OR03 07244 8 8.00 7 7.00 7 7.00 0 0.00
Admin Services Officer 4 OR05 07245 5 5.00 4 4.00 4 4.00 0 0.00
Application Tech 2 ST08 10102 5 5.00 6 6.00 7 7.00 1 1.00
Application Tech 3 ST09 10103 4 4.00 3 3.00 3 3.00 0 0.00
Budget Officer Assistant OR10 10942 1 1.00 1 1.00 1 1.00 0 0.00
Business Development Officer OR05 06699 1 1.00 1 1.00 1 1.00 0 0.00
Chief Accountant - Asst OR10 10943 1 1.00 1 1.00 1 1.00 0 0.00
Chief Diversity and Equity Inclusion OR11 11104 1 1.00 1 1.00 1 1.00 0 0.00
Finance Administrator OR07 10108 8 8.00 11 11.00 12 12.00 1 1.00
Finance Asst Director OR11 06108 2 1.25 3 2.25 3 2.25 0 0.00
Finance Deputy Director OR13 07704 5 4.25 5 4.25 5 4.25 0 0.00
Finance Director NS 01570 1 1.00 1 1.00 1 1.00 0 0.00
Finance Manager OR09 06232 9 9.00 10 10.00 10 10.00 0 0.00
Finance Officer 1 OR01 10150 1 1.00 1 1.00 1 1.00 0 0.00
Finance Officer 2 OR03 10151 6 6.00 4 4.00 4 4.00 0 0.00
Finance Officer 3 OR05 10152 5 5.00 6 6.00 6 6.00 0 0.00
Human Resources Administrator OR07 07346 0 0.00 1 1.00 1 1.00 0 0.00
Human Resources Analyst 2 OR03 03455 1 1.00 0 0.00 0 0.00 0 0.00
Human Resources Analyst 3 OR05 06874 0 0.00 1 1.00 1 1.00 0 0.00
Info Systems App Analyst 3 OR05 07783 0 0.00 1 1.00 1 1.00 0 0.00
Information Sys Oper Analyst 1 OR03 10475 1 1.00 1 1.00 1 1.00 0 0.00
Management & Budget Analyst 2 OR03 10874 5 5.00 5 5.00 5 5.00 0 0.00
Management & Budget Analyst 3 OR06 10875 1 1.00 1 1.00 1 1.00 0 0.00
Metropolitan Treasurer - Asst OR10 10944 0 0.00 1 1.00 1 1.00 0 0.00
Procurement Officer 1 OR01 10876 2 2.00 2 2.00 2 2.00 0 0.00
Procurement Officer 2 OR03 10877 10 10.00 9 9.00 9 9.00 0 0.00
Procurement Officer 3 OR05 10878 5 5.00 4 4.00 4 4.00 0 0.00
Public Property Officer - Asst OR10 10945 0 0.00 1 1.00 1 1.00 0 0.00
Purchasing Agent OR11 04000 1 1.00 1 1.00 1 1.00 0 0.00
Purchasing Agent - Asst OR10 10946 1 1.00 1 1.00 1 1.00 0 0.00
Research Analyst 2 OR05 07391 0 0.00 1 1.00 1 1.00 0 0.00
Seasonal/Part-time/Temporary NS 09020 4 1.00 4 1.00 4 1.00 0 0.00
Special Asst To The Dir OR07 05945 1 1.00 1 1.00 1 1.00 0 0.00
Special Projects Manager OR11 07762 3 3.00 2 2.00 2 2.00 0 0.00

Total Positions & FTEs 113 108.50 121 116.50 124 119.50 3 3.00

Treasury Management 51180

Admin Services Officer 3 OR03 07244 1 1.00 0 0.00 0 0.00 0 0.00

Finance Administrator OR07 10108 1 1.00 0 0.00 0 0.00 0 0.00

Finance Manager OR09 06232 2 2.00 3 3.00 3 3.00 0 0.00

Finance Officer 2 OR03 10151 2 2.00 3 3.00 3 3.00 0 0.00

Info Sys Advisor 1 OR07 07234 0 0.00 1 1.00 1 1.00 0 0.00

Metropolitan Treasurer OR11 03160 1 1.00 1 1.00 1 1.00 0 0.00

Total Positions & FTEs 7 7.00 7 7.00 8 8.00 0 0.00

Department Totals 120 115.50 129 124.50 132 127.50 3 3.00

www.nashville.gov Metropolitan Nashville / Davidson County xv

FY 2023 Recommended Budget
 Department Name
Strategic Resource Allocation and Management Line of Business
The purpose of the Strategic Resource Allocation and Management Line of Business is to provide knowledge, planning,
advisory and consultation products to Metro departments and agencies, policymakers and the Nashville community and
investors so they can make better informed decisions and have confidence that Metro is using public resources in the most
effective and efficient way possible.

Budget Planning and Management Program

The purpose of the Budget Planning and Management Program Each
is toprogram
provide includes
budgetarya purpose
assistance and information to the
Mayor, Council, and Metro departments and agencies so they statement that describes
can make timely, what the
well- informed program decisions and to
budgetary
provides
assist departments in effectively developing and managing their to and
budgets its customers.
performance results.

2021 2021 2022 2023 FY22-FY23 FY22-FY23

Budget & Performance Budget Actuals Budget Budget Difference % Change
Budget: GSD General Fund 1,656,600 1,356,698 1,812,000 1,812,000 0 0.0%
Total $1,656,600 $1,356,698 $1,812,000 $1,812,000 $0 0.0%
FTEs: GSD General Fund 17.25 17.25 18.25 18.25 0.00 0.0%
Total 17.25 17.25 18.25 18.25 0.00 0.0%

The table includes information about the

program’s budget and FTEs.

Grants and Cost Management

The purpose of the Grants and Cost Management program is to provide grants, gifts and donations information, grants
planning, assessment and technical products to Metro departments, agencies and decision-makers so they can be sure
that grants, gifts and donations received by Metro Government are managed efficiently and effectively

2021 2021 2022 2023 FY22-FY23 FY22-FY23

Budget & Performance Budget Actuals Budget Budget Difference % Change
Budget: GSD General Fund 338,800 331,750 351,100 351,100 0 0.0%
Total $338,800 $331,750 $351,100 $351,100 $0 0.0%
FTEs: GSD General Fund 2.00 2.00 2.00 2.00 0.00 0.0%
Total 2.00 2.00 2.00 2.00 0.00 0.0%

www.nashville.gov Metropolitan Nashville / Davidson County xvi

FY 2023 Recommended Budget