financial stats section tn cafr fy07
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STATISTICAL SECTION
This part of the State of Tennessees comprehensive annual financial report presents detailed
information as a context for understanding what the information in the financial statements, note
disclosures, and required supplementary information says about the states overall financial
health.
Contents Page
Financial Trends 194
These schedules contain trend information to help the reader
understand how the States financial performance and well-
being have changed over time.
Revenue Capacity 198
These schedules contain information to help the reader assess
the States most significant local revenue sources, the sales tax.
Debt Capacity 200
These schedules present information to help the reader assess
the affordability of the States current levels of outstanding
debt and the States ability to issue additional debt in the future.
Demographic and Economic Information 202
These schedules offer demographic and economic indicators to
help the reader understand the environment within which the States
financial activities take place.
Operating Information 203These schedules contain service and infrastructure data to help
the reader understand how the information in the States financial
report relates to the services the State provides and the activities
it performs.
Component Units 205
These schedules contain debt information related to the University of
Tennessee and the Tennessee Board of Regents institutions component
units of the State. The schedules assist in understanding the resources
available to pay debt service.
Index 210Page references for Securities and Exchange Commission disclosures
contained in this report.
Sources: Unless otherwise noted, the information in these schedules is derived
from the comprehensive annual financial reports for the relevant year. TheState implemented GASB Statement 34 in fiscal year ended June 30, 2002;schedules presenting government-wide information include information beginning
in that year.
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Schedule 1
STATE OF TENNESSEE
FINANCIAL TRENDS - CHANGES IN NET ASSETS
LAST SIX FISCAL YEARS
(accrual basis of accounting, expressed in thousands)
(continued on next page)
FOR THE FISCAL YEAR ENDED JUNE 30,
2002 2003 2004 2005 2006 2007
Expenses
Governmental activities:General government $ 514,419 $ 510,674 $ 546,996 $ 596,016 $ 705,897 $ 730,663
Education 4,326,480 4,520,624 4,692,605 5,158,369 5,449,613 5,879,087
Health and social services 8,499,713 9,507,209 10,583,726 11,522,061 10,170,957 10,415,284
Law, justice, and public safety 918,970 968,859 1,032,302 1,090,779 1,214,957 1,207,070
Recreation and resources development 362,068 376,734 479,251 423,342 466,689 481,166
Regulation of business and professions 59,493 64,109 81,940 113,902 86,945 122,150
Transportation 683,229 726,476 787,646 698,450 671,641 834,212
Intergovernmental revenue sharing 686,515 641,271 647,654 683,925 738,349 815,832
Interest on long-term debt 55,114 50,610 51,819 42,902 49,460 50,003
Payments to fiduciary fund 25,950
Total governmental activities expenses 16,106,001 17,366,566 18,903,939 20,329,746 19,554,508 20,561,417
Business-type activities:
Employment security 739,008 767,202 639,993 476,646 452,043 467,327
Insurance programs 353,534 379,661 416,871 430,568 471,032 413,483
Loan programs 2,585 2,273 1,737 1,909 1,487 1,473
Other 1,410 1,802 2,037 2,498 2,496 2,595
Total business-type activities expenses 1,096,537 1,150,938 1,060,638 911,621 927,058 884,878
Total primary government expenses $ 17,202,538 $ 18,517,504 $ 19,964,577 $ 21,241,367 $ 20,481,566 $ 21,446,295
Program RevenuesGovernmental activities:
Charges for services:
General government $ 281,379 $ 273,503 $ 342,154 $ 380,679 $ 375,640 $ 516,072
Education 10,155 15,922 16,966 13,568 26,785 29,052
Health and social services (1) 195,421 190,570 857,951 942,909 607,601 403,352
Law, justice, and public safety 341,615 336,115 313,386 316,337 374,715 116,780
Recreation and resources development 110,033 114,618 124,105 140,227 138,970 143,705
Regulation of business and professions 86,468 95,953 107,355 115,556 124,435 135,848
Transportation 13,045 13,339 13,636 15,494 15,118 16,958
Operating grants and contributions 6,454,927 7,452,665 8,095,087 8,777,283 8,314,981 8,481,473
Capital grants and contributions 560,074 568,221 503,539 520,090 615,584 708,384
Total governmental activities program revenues 8,053,117 9,060,906 10,374,179 11,222,143 10,593,829 10,551,624
Business-type activities:
Charges for services:
Employment security 335,723 437,378 523,372 463,385 381,600 356,064
Insurance programs 338,085 385,384 422,584 462,441 479,515 438,275
Loan programs 13,449 12,590 12,733 12,878 12,970 13,803
Other 1,368 1,998 2,111 2,593 2,803 2,644
Operating grants and contributions 342,469 256,444 208,296 100,536 131,043 116,569
Total business-type activities program revenues 1,031,094 1,093,794 1,169,096 1,041,833 1,007,931 927,355
Total primary government program revenues $ 9,084,211 $ 10,154,700 $ 11,543,275 $ 12,263,976 $ 11,601,760 $ 11,478,979
Net (Expense)/Revenue
Governmental activities $ (8,052,884) $ (8,305,660) $ (8,529,760) $ (9,107,603) $ (8,960,679) $ (10,009,793)
Businesss-type activities (65,443) (57,144) 108,458 130,212 80,873 42,477
Total primary government net expense $ (8,118,327) $ (8,362,804) $ (8,421,302) $ (8,977,391) $ (8,879,806) $ (9,967,316)
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Schedule 1
STATE OF TENNESSEE
FINANCIAL TRENDS - CHANGES IN NET ASSETS
LAST SIX FISCAL YEARS
(accrual basis of accounting, expressed in thousands)
(continued from previous page)
FOR THE FISCAL YEAR ENDED JUNE 30,
2002 2003 2004 2005 2006 2007
General Revenues and Other Changes in Net Assets
Governmental activities:Taxes
Sales and use $ 4,656,105 $ 5,478,642 $ 5,806,268 $ 6,099,159 $ 6,540,224 $ 6,819,570
Fuel 787,132 813,554 829,372 846,826 851,362 867,520
Business 1,783,486 2,067,713 2,184,170 2,396,141 2,592,238 2,884,618
Other 490,958 425,099 526,573 514,938 598,827 734,026
Grants and contributions not restricted to specific programs 159,511 149,746 152,676 46,807
Unrestricted investment earnings 37,802 11,582 12,079 30,361 81,287 113,940
Miscellaneous 281,952 230,770 207,653 209,226 185,466 250,344
Contributions to permanent funds 354 381 351 468 369 270
Transfers (16,819) (18,881) (18,829) (21,062) (22,783) (5,028)
Total governmental activities 8,180,481 9,158,606 9,700,313 10,122,864 10,826,990 11,665,260
Business-type activities:
Transfers 16,819 18,881 18,829 21,062 22,783 5,028
Total business-type activities 16,819 18,881 18,829 21,062 22,783 5,028
Total primary government general revenues and other changes in net assets $ 8,197,300 $ 9,177,487 $ 9,719,142 $ 10,143,926 $ 10,849,773 $ 11,670,288
Changes in Net Assets
Governmental activities $ 127,597 $ 852,946 $ 1,170,553 $ 1,015,261 $ 1,866,311 $ 1,655,467
Businesss-type activities (48,624) (38,263) 127,287 151,274 103,656 47,505
Total primary government $ 78,973 $ 814,683 $ 1,297,840 $ 1,166,535 $ 1,969,967 $ 1,702,972
(1) The increase in program revenues of the health and social services function between fiscal years 2003 and 2004
resulted from the reclassification of ce rtain revenues from operating grants and contributions to charges for services.
The effect of the decrease in operating grants and contributions was neutralized by an increase in federal funding
to the Tenncare program to compensate for rising healthcare costs.
Schedule 2
STATE OF TENNESSEE
FINANCIAL TRENDS - NET ASSETS BY COMPONENT
LAST SIX FISCAL YEARS
(accrual basis of accounting, expressed in thousands)
FOR THE FISCAL YEAR ENDED JUNE 30,
2002 2003 2004 2005 2006 2007
Governmental activities
Invested in capital assets, net of related debt $ 17,457,541 $ 18,119,735 $ 18,691,308 $ 19,406,978 $ 20,204,007 $ 21,030,511
Restricted 665,673 703,010 843,889 580,840 725,209 782,302
Unrestricted (1), (2) 69,056 288,523 743,586 1,306,226 2,204,315 3,014,252
Total governmental activities net assets 18,192,270 19,111,268 20,278,783 21,294,044 23,133,531 24,827,065
Business-type activities
Invested in capital assets, net of related debt
Restricted 1,239,236 1,181,636 1,288,353 1,389,261 1,459,045 1,472,523
Unrestricted 31,655 50,992 71,562 121,928 155,800 171,183
Total business-type activities net assets 1,270,891 1,232,628 1,359,915 1,511,189 1,614,845 1,643,706
Primary Government
Invested in capital assets, net of related debt 17,457,541 18,119,735 18,691,308 19,406,978 20,204,007 21,030,511
Restricted 1,904,909 1,884,646 2,132,242 1,970,101 2,184,254 2,254,825
Unrestricted 100,711 339,515 815,148 1,428,154 2,360,115 3,185,435
Total primary government net assets $ 19,463,161 $ 20,343,896 $ 21,638,698 $ 22,805,233 $ 24,748,376 $ 26,470,771
(1) The increase in unrestricted net assets between fiscal years 2004 and 2005 is attributable,
in part, to the implementation of GASB Statement 46 which caused a reduction in
restricted net assets. In addition, because the state lottery was operational for only six months
during fiscal year 2004 fewer funds were restricted for lottery scholarships when compared
to fiscal year 2005.
(2) The increase in unrestricted net assets between fiscal years 2005 and 2006 and between 2006 and 2007
is attributable, in part, to the overall increase i n the net assets resulting from governmental activities,
specifically those activites associated with the General Fund, which had a $698 million and a $662 million
increase in fund balance for 2006 and 2007, respectively.
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Schedule3
STATEOFTENNESSEE
FINANCIALTRENDS-FUNDBALANCES
GOVERNMENTALFUNDS
LASTTENFISCALYEARS
(modifiedaccrualbasisofaccounting,expressedinthousands)
FORTHEFISCALYEARENDEDJUN
E30,
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
GeneralFundR
eserved
$
223,735
$
322,362
$
571,2
36
$
534,116
$
435,6
00
$
486,319
$
693,3
71
$
594,405
$
960,2
29
$
1,143,1
63
Unreserved
354,105
224,923
371,4
77
461,964
195,9
41
202,603
658,0
55
737,779
1,070,1
24
1,549,3
99
Totalgeneralfund(1),(2)
$
577,840
$
547,285
$
942,7
13
$
996,080
$
631,5
41
$
688,922
$
1,351,4
26
$
1,3
32,184
$
2,030,3
53
$
2,692,5
62
AllOtherGovernmentalFu
nds
Reserved
$
599,000
$
647,182
$
617,1
91
$
659,095
$
876,9
19
$
922,258
$
1,061,4
53
$
1,3
07,412
$
1,166,5
34
$
1,079,6
72
Unreserved,re
portedin:
Specialrevenuefunds
1,889
367
58
103
50
50
50
50
345,1
43
569,0
41
Debtserv
icefund
4,356
1,335
2,7
50
3,407
5,3
77
5,3
98
Capitalprojectsfund
(33,106)
48,221
62,2
43
131,833
49,7
49
123,2
05
Totalallothergovernmentalfunds
$
572,139
$
697,105
$
682,2
42
$
794,4
38
$
876,9
69
$
922,308
$
1,061,503
$
1,307,4
62
$
1,566,8
03
$
1,777,316
(1)
Theincreaseinthefundbalanceofthegeneralfundbetweenfiscalyears2003and2004resultedfromhigherrevenuecollections.
Afavorableec
onomycausedincreasesinsales,excise,franchise,
business,andincometaxcollections.However,expenditures
infiscalyear2
004didnotincreaseatthesamerate.
Theresultwasanincreaseof$625millionintheGeneralFundtotalfundbalance.
Amajorityoftheincreaseinthereserved
componentwasfromtheReserveforUnencumberedBalanceandtheReserveforFederalTax
Relief.Thelargestpartoftheincreaseintheunreserved
componentresultedin
theReserveforSupplementalAppropriations
andtheReserv
eforFutureRequirements.
(2)
Theincreaseinthefundbalanceofthegeneralfundbetweenfiscalyears2005and2006andbetween2006and2007resultedfromhigher
revenuecollec
tions.
Afavorableeconomycausedincreasesinsales,excise,and
franchisetaxcollections.
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Schedule8
STATEOFTENNESSEE
DEBTCAPACITY-RATIOSOFOUTSTANDINGDEBTBYTYPE
LASTTENFISCALYEARS
(expressedinthousands;exceptforpercapita)
FORTHEFISCALYEAR
ENDEDJUNE30,
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
Governmentalactivitiesdebt:
Generalobligationbonds
$
966,2
04
$
1,0
62,8
50
$
983,7
21
$
1,049,4
56
$
1,1
34,8
81
$
1,0
47,5
31
$
1,1
41,0
26
$
1,0
44,8
30
$
1,0
96,7
65
$
1,1
15,4
88
Generalobligationbondanticipationnote
s
139,1
00
177,3
00
Generalobligationcommercialpape
248,5
00
250,0
00
110,7
00
201,8
00
82,7
75
168,5
75
144,6
25
130,8
24
Capitalleases
588
543
496
562
483
788
1,0
08
1,2
29
3,619
3,943
Totalgovernmentalactivitiesdebt
1,1
05,8
92
1,2
40,6
93
1,2
32,717
1,300,0
18
1,2
46,0
64
1,2
50,1
19
1,2
24,8
09
1,2
14,6
34
1,2
45,0
09
1,2
50,2
55
Business-typeactivitiesdebt:
Generalobligationbonds
26,6
05
23,5
51
20,3
47
17,2
13
13,9
24
11,0
70
8,0
71
5,2
32
3,378
2,534
Totalbusiness-typeactivities
debt
26,6
05
23,5
51
20,3
47
17,2
13
13,9
24
11,0
70
8,0
71
5,2
32
3,378
2,534
Totalprimarygovernmentdeb
$
1,1
32,4
97
$
1,2
64,2
44
$
1,2
53,064
$
1,3
17,2
31
$
1,2
59,9
88
$
1,2
61,1
89
$
1,2
32,8
80
$
1,2
19,8
66
$
1,2
48,387
$
1,2
52,789
DebtRatios
Personalincom
$
133,6
20,0
00
$
140,3
95,0
00
$
148,8
34,0
00
$
154,4
16,0
00
$
159,1
73,0
00
$
165,6
22,000
$
174,7
27,0
00
$
184,5
67,0
00
$
195,6
56,000
N/A
Ratiooftotaldebttopersonalincom
0.8
5%
0.9
0%
0.8
4%
0.8
5%
0.7
9%
0.7
6%
0.7
1%
0.6
6%
0.6
4%
Population
N/A
N/A
5,689
5,7
47
5,7
90
5,8
42
5,8
93
5,9
63
6,039
N/A
Netgeneralbondeddebtpercapit
N/A
N/A
$
220
$
229
$
218
$
216
$
209
$
205
$
206
GeneralBondedDebt:
Generalobligationbonds
$
992,8
09
$
1,0
86,4
01
$
1,0
04,068
$
1,066,6
69
$
1,1
48,8
05
$
1,0
58,6
01
$
1,1
49,0
97
$
1,0
50,0
62
$
1,1
00,1
43
$
1,1
18,022
Generalobligationbondanticipationnote
s
139,1
00
177,3
00
Generalobligationcommercialpape
248,5
00
250,0
00
110,7
00
201,8
00
82,7
75
168,5
75
144,6
25
130,8
24
Totalnetbondeddebt
$
1,1
31,9
09
$
1,2
63,7
01
$
1,2
52,568
$
1,3
16,6
69
$
1,2
59,5
05
$
1,2
60,4
01
$
1,2
31,8
72
$
1,2
18,6
37
$
1,2
44,768
$
1,2
48,846
DebtRatios
Ratioofnetbondeddebttototalofpledgedrevenue
54.8
8%
50.0
1%
69.4
8%
60.9
1%
61.0
3%
65.4
8%
70.4
5%
73.2
1%
75.6
8%
80.9
2%
Source:StateofTennesseeComprehensiveAnnualFinancialRepor
andtheUniversityofTennesseeEconomicR
eporttotheGovern
Notes:
(1)N/A-notavailablebecausethesourcedidnotprovidethedat
(2)SeeSchedule10forpersonalincomeandpopulationdat
(3)Detailsofthestate'sdebtcanbefoundin
Note5Hinthebasicfinancialstatement
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Schedule9
STATEOFT
ENNESSEE
DEBTCAPACITY-LEGALDEBTSERVICEMARGININFORMATION
LASTTENFISCALYEARS
(expressedinthousands)
CollectionsforFiscalYear2007
Fisca
l
All
Year2007
Portion
Governmental
Pledg
ed
Calculationof2007pledgedrevenues:
Pledged
FundTypes
Amount
Pledgedamount
$
1,010,622
Gasolinetax
29.3
%
$
612,790
$
179,5
47
Legaldebtservicelimit(pledgedamount/150%)
673,748
Petroleumproductsfee
100%
65,312
65,3
12
Less:2007debtservicerequiredonallgenerallong-term
Motorvehicleregistrationfee
50%
257,580
128,7
91
debt,includingStateLoanProgramandFacilitiesRevolving
Franchisetax
100%
636,972
636,9
72
Fundgeneralobligationsbonds
145,975
$
1,572,654
$
1,010,6
22
Legaldebtservicemargin
$
527,773
FORTHEFISCALYEARENDEDJUNE30,
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
Debtlimit
$
414,106
$
421,360
$
580,2
01
$
534,6
82
$
512,464
$
550,2
11
$
578,609
$
594,778
$
628,0
10
$
673,748
Totalnetdebtserviceapplicabletolimit
117,895
125,924
138,4
81
131,5
93
142,075
148,0
79
143,702
155,215
148,0
33
145,975
Legaldebtservicemargin
$
296,211
$
295,436
$
441,720
$
403,0
89
$
370,389
$
402,1
32
$
434,907
$
439,563
$
479,9
77
$
527,773
Legaldebtservicemarginasapercentage
ofthedebtlimit
71.5
3%
70.1
1%
76.1
3%
75.3
9%
72.2
8%
73.0
9%
75.1
6%
73.9
0%
76.4
3%
78.3
3%
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Schedule10
STATEOFTENNESSEE
DEMOGRAPHICANDECONOMICINFORMATION
FORTHELASTTENCALENDARYEARS
(expressedinthousands;exceptpercapita)
FORTHECALENDARYEARENDEDDEC
EMBER31,
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
Population
N/A
N/A
N/A
5,689
5,747
5,79
0
5,8
42
5,893
5,9
63
6,0
39
Totalpersonalincome
$
124,699,000
$
133,620,000
$
140,3
95,0
00
$
148,8
34,0
00
$
154,4
16,000
$
159,173,00
0
$
165,622,0
00
$
174,7
27,0
00
$
184,5
67,0
00
$
195,656,000
Percapitapersonalincome
$
23,1
58
$
24,5
67
$
25,4
37
$
26,1
68
$
26,842
$
27,43
4
$
28,3
77
$
29,761
$
31,1
27
$
32,4
74
Unemploymentrate
5.3%
4.5%
4.0%
4.0%
4.6%
5.2
%
5.5
%
5.4%
5.6%
4.5
%
Source:Populationfromwww.census.gov
AllotherfromtheUniversityofTennesseeEconomicReporttotheGovernor
Note:
N/Ameansnotavailable.
Schedule11
STATEOFTENNESSEE
DEMOGRAPHICANDECONOMICINFORMATION-PRINCIPALEMPLOYE
RS
CURRENTYEARANDNINEYEARSAGO
2007
1998
Percentage
Percentage
Numberof
ofTotalState
Numberof
ofTotalState
Employer
Employees
Rank
Employment
Employees
Rank
Employment
FederalGovernment
49,2
71
1
1.80%
54,146
1
2.05%
StateGovernment
47,1
26
2
1.72%
40,911
2
1.55%
Wal-MartAssociatesInc.
32,0
00
3
1.1
7%
FederalExpressInc.
30,0
00
4
1.0
9%
25,126
3
0.95%
Nashville/DavidsonCountyMetropolitanG
overnment
20,6
07
5
0.7
5%
21,3
68
4
0.81%
KrogerLimitedPartnershipInc.
15,5
00
6
0.5
7%
TennesseeBoardofRegents
15,3
09
7
0.5
6%
14,0
91
7
0.53%
ShelbyCounty
13,6
56
8
0.5
0%
11,2
98
8
0.43%
HamiltonCounty
11,3
99
9
0.42%
4,884
9
0.19%
EastmanChemicalCorporation
11,1
00
10
0.40%
17,5
00
5
0.6
6%
MartinMariettaCorporation
16,7
60
6
0.63%
Total
245,968
8.97%
111,027
4.21%
Calendar
Calendar
Year2007(est)
Year1998
TotalStateEmployment
2,741,0
00
2,640,000
Source:U.S.CensusBureau,
TennesseeDepartmentofEconom
ic&CommunityDevelopment,
andtheTennesseeBoardofRegents
Note:
Timeperiodsrelatedtonumberof
employeesvarydependingonthesource.
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1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
Generalgovernm
ent
4,0
76
4
,123
4,0
45
4,1
50
4,1
14
4,1
63
4,254
4,394
4,6
71
4,964
Healthandsocialservices(1
Law,
justiceand
publicsafety
Recreationandresourcesdevelopment
Regulationofbusinessandprofessions
Transportation
Source:Departm
entofPersonnel
(1)
In2005,in
theDepartmentofHumanServices,
aTennCareappealsunit,andthreenewfamily
Generalgovernm
ent
Education
Healthandsocialservices
2,1
42
862,5
32
80
Regulationofbusinessandprofessions
Mac
hineryandequipment
72
59
68
82
93
104
138
Function
Schedule
12
STATEOFTENNESSEE
OPERATINGINFOR
MATION-FULLTIMEEMPLOYEESBYFUNCTION
FORTHELASTTENFISCALYEARS
Education
918
943
941
979
955
9
66
1,0
14
1,028
1,0
25
1,070
)
17,1
99,5
45
17
,32
7
9
,83
7
17,5
6
6
10,0
7
4
18,1
9
10,44
7
18,8
5
06
10,6
82
19,1
1
10,5
44
19,
69
10,2
55
20
691
10
,431
21,24
,922
10,98
6
21,20
8
7
10,84
3
3,6
90
3
,73
4
3,68
1
3,7
18
3,5
86
3,6
89
3,762
3
,757
3,8
46
3,885
589
59
0
60
0
624
646
6
68
680
718
738
776
4,8
02
4
,79
1
4,62
0
4,6
20
4,559
4,5
28
4,4
60
4
,454
4,4
48
4,380
Total
40,817
41
,344
41,5
30
42,6
44
43,3
93
43,7
27
44,1
16
45,7
04
46,9
61
47,12
6
assistanceservicecenterswereestablished.
Schedule
13
STATEOFTENNESSEE
OPERATINGI
NFORMATION-CAPITALASSETSTATISTICSBYFUNCTION
FORTHELASTTENFISCALYEARS
Function
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
Motorpoolvehicles
7,5
87
7,701
7,7
85
6,6
89
7,0
67
7,2
76
Buildings
62
62
61
61
108
107
107
Mac
hineryandequipment
3,2
82
3,2
33
3,581
3,8
61
3,6
34
3,6
37
3,5
86
Num
berofresidentialschools
4
4
4
4
4
4
4
Mac
hineryandequipment
210
167
223
228
244
219
209
Buildings
417
397
391
388
342
340
339
Mac
hineryandequipment
2,0
14
1,9
16
1,973
1,9
64
2,0
31
2,3
03
Law,
justiceandpublicsafety
Corr
ectionalfacilities
19
19
19
19
19
19
19
Arm
ories
89
90
90
86
86
86
Mac
hineryandequipment
1,7
28
1,7
39
1,8
82
2,0
09
2,3
52
2,5
86
Recreationandresourcesdevelopment
Acre
ageofstateparks
153,3
155
,153
156,6
43
156,6
43
158,252
158,5
81
158,7
23
164,2
51
164,3
99
164,537
Mac
hineryandequipment
1,9
91
1,8
84
2,0
93
2,1
85
2,2
95
2,476
2,5
43
TransportationS
tatehighways(inmiles)
14,0
22
14,0
56
14,0
73
14,111
14,1
07
14,107
14,289
14,1
51
14,1
63
13,8
35
Brid
ges,s
tatehighways
19,1
69
19,2
01
19,4
03
19,453
19,4
53
19,493
19,621
19,6
46
19,4
32
19,5
15
Facilities
122
120
120
120
122
122
122
Buildings
631
629
671
682
710
713
717
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Sch
edule15
PriorandSubordinate
DebtService
PriorandSubordinate
DebtService
Fiscal
TotalFees
Legislative
DebtServiceRequirements
Requirements
Fiscal
TotalFees
Legislativ
e
DebtServiceRequirements
Requirements
Year
andCharges
Appropriations
(Non-Authority)
(AuthorityBonds)
Year
andCharges
Appropriati
ons
(Non-Authority)
(AuthorityBo
nds)
1998
$
13,0
46
$
13
,232
-
-
1998
$
8,350
$
13,1
32
-
-
1999
15,0
88
14
,323
-
-
1999
8,408
14,2
65
-
-
2000
17,8
43
14
,947
-
-
2000
9,001
14,7
67
-
-
2001
15,5
67
15
,394
-
-
2001
10,170
15,1
73
-
-
2002
15,0
60
15
,862
-
-
2002
17,832
15,5
95
-
-
2003
12,9
41
15
,813
-
-
2003
20,031
16,0
45
-
-
2004
9,3
95
15
,417
-
-
2004
20,827
15,8
21
-
-
2005
19,1
15
18
,049
-
$
17
2005
21,318
16,7
80
-
-
2006
19,2
45
17
,479
-
17
2006
28,946
16,9
99
-
-
2007
10,4
60
18
,175
-
140
2007
36,511
18,3
94
-
$
294
DivisionofBondFinance
WaltersStateCommunityCollege
VolunteerStateCommunityCollege
(continuedfrompreviouspage)
STATEOFTENNESSEE
(expressedinthousands)
SCHEDULEOFFEES/CHARGES,LEGISLATIVEAPPROPRIATIONSANDDEBTSERVICE
COMPONENTUNITS
COLLEG
EANDUNIVERSITYFUNDS
FORTH
ELASTTENFISCALYEARS
Source:ComptrolleroftheTreasury,
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STATE OF TENNESSEE Schedule 16
STUDENT FEES AND CHARGES
FOR INSTITUTIONS WITH TENNESSEE STATE SCHOOL BOND AUTHORITY DEBT
COMPONENT UNITS
COLLEGE AND UNIVERSITY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2007
Debt In-State Non-Resident Average Average
Service Student Student Board Room
Institution Fees Tuition Tuition Charge Charge
University of Tennessee- Knoxville $ 74 $ 5,932 $ 18,174 $ 2,866 $ 3,260
University of Tennessee- Chattanooga 220 5,062 15,024 2,990 6,450
University of Tennessee- Martin 174 5,005 15,045 2,396 2,160
University of Tennessee- Memphis 54 6,196 18,672 3,555
Austin Peay State University 274 5,238 15,514 2,110 3,400
East Tennessee State University 180 4,887 14,365 2,278 2,272
Middle Tennessee State University 0 5,278 15,554 2,258 3,726
Tennessee State University 178 4,856 15,162 2,220 2,982
Tennessee Technological University 58 4,980 15,256 3,320 3,410
University of Memphis 5,802 16,630 2,000 3,280
Chattanooga State Technical Community College 2,641 9,711
Cleveland State Community College 2,627 9,723
Columbia State Community College 2,605 9,440
Dyersburg State Community College 2,635 9,711
Jackson State Community College 2,617 9,684
Motlow State Community College 2,623 9,699
Nashville State Technical Community College 2,589 9,440
Northeast State Technical Community College 2,625 9,702
Pellissippi State Technical Community College 30 2,657 9,732
Roane State Community College 2,645 6,984
Southwest Tennessee Community College 2,679 9,701Volunteer State Community College 2,625 9,665
Walters State Community College 2,627 9,702
Source: Comptroller of the Treasury,
Division of Bond Finance
STATE OF TENNESSEE Schedule 17
PRINCIPAL AMOUNT OF DEBT OUTSTANDING BY INSTITUTION
COMPONENT UNITS
COLLEGE AND UNIVERSITY FUNDS
JUNE 30, 2007
First Second
Program Program Commercial Non-Authority Total
Institution Bonds Bonds Paper Debt Debt
University of Tennessee $ 6,885 $ 274,342 $ 77,582 $ 45 $ 358,854
Austin Peay State University 35,480 969 36,449East Tennessee State University 81 31,232 29,060 2,070 62,443
Middle Tennessee State University 186 89,001 35,326 124,513
Tennessee State University 730 37,045 925 38,700
Tennessee Technological University 48 11,282 4,538 15,868
University of Memphis 92 53,546 1,911 55,549
Chattanooga State Technical Community College 1,050 2,288 3,338
Cleveland State Community College 466 466
Columbia State Community College 106 106
Dyersburg State Community College 320 320
Jackson State Community College 461 461
Motlow State Community College 471 471
Nashville State Technical Community College 55 780 835
Northeast State Technical Community College 913 913
Pellissippi State Technical Community College 1,489 1,489
Roane State Community College 2,071 2,071
Southwest Tennessee Community College 1,347 1,347
Volunteer State Community College 440 440
Walters State Community College 1,584 1,584
$ 8,022 $ 542,701 $ 153,379 $ 2,115 $ 706,217
Source: Comptroller of the Treasury,Division of Bond Finance
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SECURITIES & EXCHANGE COMMISSION DISCLOSURES
Page Number
Financial Statements & Note Disclosures
General Obligation Debt
Allocation of Sales and Use Tax to Debt Service 115
General Obligation Bonds Outstanding, and Authorized and Unissued 77-80, 187
General Obligation Commercial Paper Outstanding 77-79, 188
General Obligation Bonds Outstanding by Fiscal Year of Maturity 187
Outstanding Indebtedness of State Agencies and Authorities 77-80
Component Units Revenue-Backed Debt
Tennessee Housing Development Agency
Outstanding Bonds 84-86, 189
Tennessee State School Bond AuthorityOutstanding Bonds 87-88, 189
Tennessee Local Development Authority
Outstanding Bonds 86-87, 189
Supplementary Information
Collections of Special Taxes 190
Statistical Section
General Government
Schedule 1Changes in Net Assets 194
Schedule 2Net Assets by Component 195
Schedule 3Fund Balances of Governmental Funds 196
Schedule 4Changes in Fund Balances 197
Schedule 5Taxable Sales by Classification 198
Schedule 6Sale and Use Tax Rates 198
Schedule 7Sales and Use Tax Collections by Taxpayer Classification 199
Schedule 8Ratios of Outstanding Debt by Type 200
Schedule 9Legal Debt Margin Information 201
Schedule 10Demographic and Economic Information 202
Component Units
Schedule 15Higher Education Fees, Charges, Legislative Appropriations and Debt Service 205
Schedule 16Higher Education Student Fees and Charges 209
Schedule 17Principal Amount of Debt Outstanding by Institution 209
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