The citywide picture
Explore audited revenue and spending from FY2018 to FY2025. Choose a view and fiscal year to explore the figures.
Spending — audited expenditures
Governmental funds, including Athens City Schools. Borrowing and transfers are excluded. Spending includes capital outlay and debt-service expenditure, not just operating costs. Sanitation, Conference Center, internal services, and Athens Utilities Board are outside this view.
Spending through the years
Select a bar or use the year selector to explore that year. Values are in dollars as reported, without inflation adjustment.
Spending by fund · FY2021
No separate spending history for this year: General Obligation Bond Construction, Debt Service – City Projects, Hotel/Motel Tax.
Revenue versus spending · FY2021
$1,127,939 revenue less spending, before borrowing and other financing. This is not the final change in fund balance.
Exact values and audit sources · FY2021
| Fund | Spending actual | Source |
|---|---|---|
| General Purpose School | $15,568,615 | Audit, page 32 |
| General Fund | $12,321,159 | Audit, page 32 |
| Education Capital Projects | $6,179,937 | Audit, page 32 |
| Federal Projects | $2,314,462 | Audit, page 131 |
| Centralized Cafeteria | $1,293,674 | Audit, page 131 |
| Capital Improvement | $634,430 | Audit, page 32 |
| Internal School Funds | $155,314 | Audit, page 131 |
| Drug Fund | $74,142 | Audit, page 133 |
| Debt Service – Schools | $7,178 | Audit, page 131 |
| School Construction | $0 | Audit, page 32 |
| Cemetery Perpetual Care | $0 | Audit, page 131 |
| Audited governmental-fund total | $38,548,911 | Audit total |
Separate business-type histories: Sanitation · Conference Center. These use a different accounting basis.
Explore audited funds · Department histories
The sections below show the full historical record or the fixed FY2025 audit details, as labeled. They do not change with the dashboard selection.
Citywide through the years · FY2018 to FY2025Full history of revenue, spending, financing, and accounting results.
Years run horizontally. Governmental funds and governmentwide statements use different accounting bases; neither represents cash paid. Borrowing is included in net financing, not revenue.
FY2023 retains the audit’s printed totals, which omit $4,927,333 of Federal Projects revenue and expenditure included in the individual fund columns. The dashboard explains this source discrepancy.
Governmental funds
| Measure | Actual2018 | Actual2019 | Actual2020 | Actual2021 | Actual2022 | Actual2023 | Actual2024 | Actual2025 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 32,316,637 | 33,196,987 | 36,183,266 | 39,676,850 | 45,538,028 | 42,458,318 | 52,363,971 | 51,999,852 |
| Expenditures | 28,771,300 | 33,143,887 | 33,913,665 | 38,548,911 | 55,982,540 | 53,423,087 | 86,028,387 | 54,406,035 |
| Net financing, including borrowing | 13,430 | 247,794 | 183,139 | 5,958,746 | 25,667,101 | 11,214,341 | 35,040,983 | 4,859,000 |
| Change in fund balances | 3,558,767 | 300,894 | 2,452,740 | 7,086,685 | 15,222,589 | 249,572 | 1,376,567 | 2,452,817 |
Primary government
| Measure | Actual2018 | Actual2019 | Actual2020 | Actual2021 | Actual2022 | Actual2023 | Actual2024 | Actual2025 |
|---|---|---|---|---|---|---|---|---|
| Expenses | 28,428,295 | 31,174,352 | 34,171,168 | 31,924,446 | 34,224,316 | 40,334,871 | 49,165,461 | 50,292,134 |
| Change in net position | 5,179,747 | 3,631,739 | 3,538,341 | 8,938,480 | 13,201,996 | 8,296,982 | 6,066,595 | 4,456,376 |
| Beginning net position, including restatements | 44,616,492 | 49,796,239 | 53,427,978 | 57,115,762 | 66,054,242 | 79,256,238 | 87,597,886 | 95,572,185 |
| Ending net position | 49,796,239 | 53,427,978 | 56,966,319 | 66,054,242 | 79,256,238 | 87,553,220 | 93,664,481 | 100,028,561 |
The primary government includes governmental and business-type activities. The separately presented Utilities Board is excluded. Prior-period corrections and changes in reporting scope can affect comparisons; a matching annual equation does not prove unchanged scope.
Borrowing and source reconciliation details
| Measure | Actual2018 | Actual2019 | Actual2020 | Actual2021 | Actual2022 | Actual2023 | Actual2024 | Actual2025 |
|---|---|---|---|---|---|---|---|---|
| Debt issued (already included in net financing) | 0 | 0 | 0 | 5,903,325 | 25,556,329 | 11,200,000 | 34,996,675 | 5,000,000 |
- 2018: Official reconciliation. Property-tax recognition timing: 69,310; Intergovernmental-revenue availability: -18,101; Capital assets and depreciation: 1,076; Internal service funds: 411,061; Compensated absences and sick leave: -3,131; Pension expense in funds not expensed government-wide: 1,414,071; Pension expense not recognized in funds: -417,966; OPEB expense not recognized in funds: -242,303; OPEB expense in funds not expensed government-wide: 132,264; OPEB revenue recognized government-wide: 95,375; Other government-wide revenue: 2,615
- 2019: Official reconciliation. Property-tax recognition timing: 122,749; Intergovernmental-revenue availability: -7,000; Capital assets and depreciation: 1,042,855; Internal service funds: 456,623; Compensated absences and sick leave: -14,934; Pension expense in funds not expensed government-wide: 1,475,423; Negative pension expense not recognized in funds: 6,466; OPEB expense not recognized in funds: -6,301; OPEB expense in funds not expensed government-wide: 101,363; OPEB revenue recognized government-wide: 1,008; Other government-wide expense: -2,079
- 2020: Official reconciliation. Property-tax recognition timing: 65,328; Intergovernmental-revenue availability: -29,000; Capital assets and depreciation: 590,347; Internal service funds: 548,082; Compensated absences and sick leave: -70,637; Pension expense in funds not expensed government-wide: 898,116; Pension expense not recognized in funds: -1,019,968; OPEB expense not recognized in funds: -116,702; OPEB expense in funds not expensed government-wide: 91,266; OPEB revenue recognized government-wide: 50,778; Other government-wide expense: -4,870
- 2021: Official reconciliation. Property-tax recognition timing: -128,090; Intergovernmental-revenue availability: -6,900; Capital assets and depreciation: 6,193,486; Internal service funds: 509,161; Long-term debt and related liabilities: -5,916,861; Government-wide deposit: 10,000; Pension expense in funds not expensed government-wide: 1,443,087; Pension expense not recognized in funds: -339,207; OPEB expense not recognized in funds: -249,477; OPEB expense in funds not expensed government-wide: 106,803; OPEB revenue recognized government-wide: 100,163; Other government-wide expense: -1,599
- 2022: Official reconciliation. Property-tax recognition timing: -76,762; Capital assets and depreciation: 20,410,627; Internal service funds: 747,379; Long-term debt and related liabilities: -25,481,449; Pension expense in funds not expensed government-wide: 850,807; Negative pension expense not recognized in funds: 1,254,997; OPEB expense not recognized in funds: -295,727; OPEB expense in funds not expensed government-wide: 100,191; OPEB revenue in government-wide not in funds: 111,070; Expense reported government-wide not in funds: -535
- 2023: Official reconciliation. Property-tax recognition timing: 33,999; Capital assets and depreciation: 18,037,427; Internal service funds: 717,624; Long-term debt and related liabilities: -11,537,918; Pension expense in funds not expensed government-wide: 1,456,301; Pension expense not recognized in funds: -623,636; OPEB expense not recognized in funds: -284,947; OPEB expense in funds not expensed government-wide: 73,002; OPEB revenue recognized government-wide: 104,569; Other government-wide expense: -2,349
- 2024: Official reconciliation. Property-tax recognition timing: -59,929; Capital assets and depreciation: 9,448,038; Long-term debt and related liabilities: -4,680,260; Internal service funds: 1,150,249; Pension liability and related deferrals: -375,303; OPEB liability and related deferrals: -670,222
- 2025: Official reconciliation. Property-tax recognition timing: -400,001; Capital assets and depreciation: 103,624; Long-term debt and related adjustments: 970,077; Internal service net income: 1,234,213; Pension and OPEB: 121,445
Download the audited citywide measures · Source exceptions and coverage
How the fund balances add up · FY2025Revenue, spending, borrowing, and transfers in the governmental funds.
| Measure | FY2024–25 |
|---|---|
| Governmental fund revenue | 51,999,852 |
| Governmental fund expenditures | (54,406,035) |
| Debt issued | 5,000,000 |
| Transfers received | 5,676,826 |
| Transfers sent | (5,817,826) |
| Increase in governmental fund balances | 2,452,817 |
These 14 governmental funds use modified accrual accounting. Borrowing is financing, not revenue. Department totals are parts of these fund expenditures; adding them again would double count them.
From fund balances to the citywide result · FY2025The audit’s adjustments for assets, debt, internal services, and employee benefits.
| Measure | FY2024–25 |
|---|---|
| Increase in governmental fund balances | 2,452,817 |
| Property-tax recognition timing | (400,001) |
| Capital assets and depreciation, net | 103,624 |
| Long-term debt and related adjustments, net | 970,077 |
| Internal service funds, net income | 1,234,213 |
| Pension and OPEB adjustments, net | 121,445 |
| Increase in governmental-activities net position | 4,482,175 |
| Measure | FY2024–25 |
|---|---|
| Governmental-activities change | 4,482,175 |
| Business-type activities change | (25,799) |
| Total primary-government change | 4,456,376 |
This is the published reconciliation of changes in balances. It is not a direct conversion of fund expenditures to expenses, and it does not measure service quality.
The primary-government opening net position was restated from $93,664,481 to $95,572,185, reflecting a $(969,448) accounting-standard change and $2,877,152 error correction. Adding the current-year $4,456,376 change gives ending net position $100,028,561. These opening adjustments are not current-year revenue. Source
Transfers and internal services · FY2025How we avoid counting the same activity twice.
The governmental funds report $5,676,826 received and $5,817,826 sent in transfers. Matched governmental transfers cancel, leaving $141,000 sent to the business-type funds: $120,000 to Conference Center and $21,000 to Sanitation. At the primary-government level, the −$141,000 and +$141,000 cancel completely. Source · Receiving funds
Internal service funds report $1,270,900 of service charges. We do not add those charges as extra city spending or simply subtract them as transfers. The audit consolidates internal service funds and incorporates their $1,234,213 net income once in the reconciliation above. Source · Accounting policy · Internal service statement
What the FY2025 audit coversThe funds and activities included in the FY2025 audit details above.
All 14 governmental and four proprietary funds in the FY2024–25 statements are represented in the fund directory. The longer histories remain separate. Athens Utilities Board and any fiduciary activity are outside this primary-government view. The historical comparison uses audited accounting statements, not a citywide cash-flow series.