Conference Center
Explore this fund’s reported income, spending, and balances. The summary shows audited FY2025 figures; each section identifies its own years.
Expenses include noncash accounting costs. Net position is not cash available to spend.
Financial historyAnnual revenue, transfers, borrowing, and changes in balances, shown separately.
These are accrual accounting amounts, not cash flows. Expenses include depreciation; they do not equal purchases or cash payments. A shortfall between revenue and spending may be offset by financing or a drawdown of balances. This comparison does not assign particular income to particular purchases.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Reported revenue | 25,355 | 41,739 | 23,428 | 35,832 | 36,215 | 36,126 | 41,634 | 46,847 |
| Operating expenses | 74,280 | 77,790 | 78,597 | 74,705 | 82,546 | 86,066 | 84,847 | 89,766 |
| Revenue less spending | (48,925) | (36,051) | (55,169) | (38,873) | (46,331) | (49,940) | (43,213) | (42,919) |
| Transfers received less transfers sent | — | — | — | — | — | — | — | 120,000 |
Parentheses indicate negative amounts. A dash means not separately available in this comparison. A zero drawdown means the reported balance did not decrease after corrections; it does not prove no reserves were used for individual transactions. Interfund transfers are not additional citywide revenue.
Accounting basis and source notes
- 2017-2018: Accrual statement. Null means the presented category had no Conference Center amount. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2018-2019: Accrual statement. Null means the presented category had no Conference Center amount. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2019-2020: Accrual statement. Null means the presented category had no Conference Center amount. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2020-2021: Accrual statement. Null means the presented category had no Conference Center amount. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2021-2022: Accrual statement recovered from the scanned audit. Null means the presented category had no Conference Center amount. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2022-2023: Accrual statement recovered from the scanned audit. Null means the presented category had no Conference Center amount. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2023-2024: Accrual statement. Null means the presented category had no Conference Center amount. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2024-2025: Accrual statement. The $120,000 transfer in is excluded; null means the presented category had no Conference Center amount. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
Revenue detailCompare income across fiscal years, with the latest year's detailed sources below.
Audited revenue, not cash receipts. Transfers and borrowing are separate. A dash means the category is not separately reported here.
| Revenue source | ActualFY2018 | ActualFY2019 | ActualFY2020 | ActualFY2021 | ActualFY2022 | ActualFY2023 | ActualFY2024 | ActualFY2025 |
|---|---|---|---|---|---|---|---|---|
| Charges for services | — | — | — | — | — | — | — | — |
| Rental income | 25,355 | 41,739 | 23,428 | 35,832 | 36,215 | 36,126 | 41,634 | 46,846 |
| Miscellaneous | — | — | — | — | — | — | — | 1 |
| Interest income | — | — | — | — | — | — | — | — |
| Investment income | — | — | — | — | — | — | — | — |
| Total revenue | 25,355 | 41,739 | 23,428 | 35,832 | 36,215 | 36,126 | 41,634 | 46,847 |
Source notes
- FY2018: Accrual statement. Null means the presented category had no Conference Center amount.
- FY2019: Accrual statement. Null means the presented category had no Conference Center amount.
- FY2020: Accrual statement. Null means the presented category had no Conference Center amount.
- FY2021: Accrual statement. Null means the presented category had no Conference Center amount.
- FY2022: Accrual statement recovered from the scanned audit. Null means the presented category had no Conference Center amount.
- FY2023: Accrual statement recovered from the scanned audit. Null means the presented category had no Conference Center amount.
- FY2024: Accrual statement. Null means the presented category had no Conference Center amount.
- FY2025: Accrual statement. The $120,000 transfer in is excluded; null means the presented category had no Conference Center amount.
FY2025 revenue detail
Actual revenue on the audit’s accounting basis. Transfers and borrowing are separate from these totals.
Total revenue: $46,847
Spending detailCompare spending categories across the available years.
Consistent audited figures for FY2017–18 through FY2024–25. Cash payments and accounting expenses are different views of the fund; do not add them together. Original budget-book line items remain under Sources and methods.
Cash payments
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Payments to employees | 6,120 | 9,371 | 6,027 | 6,317 | 6,777 | 6,150 | 6,036 | 6,420 |
| Payments to suppliers and vendors | 17,292 | 17,678 | 22,535 | 17,755 | 24,766 | 29,549 | 27,759 | 31,485 |
| Asset acquisitions | — | — | N/A | — | — | — | 21,050 | — |
Cash outflows are shown as positive amounts. Separately reported pension-plan payments are noncapital financing outflows, not additional operating expenses. A dash preserves the source’s dash; N/A means the measure is not separately listed.
Operating expenses
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Salaries and employee benefits | 6,588 | 10,087 | 6,488 | 6,801 | 7,292 | 6,621 | 6,036 | 6,420 |
| Operations | 12,973 | 13,979 | 13,921 | 16,379 | 22,909 | 25,712 | 27,109 | 29,668 |
| Maintenance | 4,139 | 3,144 | 7,608 | 945 | 1,765 | 3,153 | 537 | 1,695 |
| Depreciation | 50,580 | 50,580 | 50,580 | 50,580 | 50,580 | 50,580 | 51,165 | 51,983 |
| Total operating expenses | 74,280 | 77,790 | 78,597 | 74,705 | 82,546 | 86,066 | 84,847 | 89,766 |
Depreciation is included in operating expenses; it is not an additional cash payment.
Funding received
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Transfers in | N/A | N/A | — | — | — | — | — | 120,000 |
Transfers are funding received from another fund, not additional citywide revenue or expenditure.
Latest budget — FY 2026-2027Compare the proposed budget with the amount Council approved.
Approved amounts authorize spending; they are not actual expenditure. These are the stages printed in the budget book, which may not include later amendments.
| Budget | Budgeted / amendedFY 2025-2026 | Manager proposedFY 2026-2027 | Council approvedFY 2026-2027 |
|---|---|---|---|
| Department total | 172,900 | 109,500 | 109,500 |
Budget line items
| Expenditure | Budgeted / amendedFY 2025-2026 | Manager proposedFY 2026-2027 | Council approvedFY 2026-2027 |
|---|---|---|---|
| Salaries: Seasonal | 6,000 | 6,000 | 6,000 |
| FICA | 500 | 500 | 500 |
| Electric | 22,000 | 25,000 | 25,000 |
| Water | 600 | 800 | 800 |
| Sewer | 600 | 800 | 800 |
| Gas | 3,500 | 4,000 | 4,000 |
| Telephone | 1,200 | 1,400 | 1,400 |
| Repairs and Maintenance Buildings & Grounds | 125,000 | 3,000 | 3,000 |
| Machinery & Equipment Rental | 1,000 | 1,000 | 1,000 |
| Provision for Depreciation | - | 52,000 | 52,000 |
| Fixed Assets | 12,500 | 15,000 | 15,000 |
A dash means no numeric amount is shown in that source cell. No proposal is substituted for a missing approved amount.
Money coming inService receipts, asset sales, interest, and funding received.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Customer and service receipts | 25,603 | 40,853 | 24,366 | 36,057 | 36,215 | 36,126 | 41,634 | 46,847 |
| Transfers received | — | — | — | — | — | — | — | 120,000 |
These are cash receipts. Asset-sale proceeds do not establish a profit on the sale. Internal service charges and transfers must be eliminated when combining city funds to avoid double counting.
Cash balance checkAll eight annual cash balances match the selected schedules. Review details and source context.
Beginning cash plus the four net cash categories should equal ending cash. Parentheses mean cash decreased. A dash preserves an unreported amount; it contributes no separately reported activity to this schedule check.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Beginning cash | 20,922 | 23,113 | 36,917 | 32,721 | 44,706 | 49,378 | 49,805 | 36,594 |
| Net operating cash | 2,191 | 13,804 | (4,196) | 11,985 | 4,672 | 427 | 7,839 | 8,942 |
| Net noncapital financing cash | — | — | — | — | — | — | — | 120,000 |
| Net capital cash | — | — | — | — | — | — | (21,050) | — |
| Net investing cash | — | — | — | — | — | — | — | — |
| Reported change in cash | 2,191 | 13,804 | (4,196) | 11,985 | 4,672 | 427 | (13,211) | 128,942 |
| Ending cash | 23,113 | 36,917 | 32,721 | 44,706 | 49,378 | 49,805 | 36,594 | 165,536 |
| Calculated difference | Matches | Matches | Matches | Matches | Matches | Matches | Matches | Matches |
“Matches” confirms the schedule arithmetic, not a ledger audit. These are cash and cash equivalents, not total fund net position. Depreciation and noncash property transfers are excluded.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Cash moved from / (into) investments | — | — | — | — | — | — | — | — |
Moving cash into investments reduces cash on hand without being a service expense. The movement above is already included in net investing cash; do not add it again.
No cash-schedule arithmetic or year-to-year opening balance exceptions were found in these eight years.
Follow the transfers — FY2025Sending and receiving funds, with confirmed routes separated from inferred matches.
These are actual transfers. Some detail comes from the actual column of a later budget book. Transfers do not create new citywide revenue.
General Fund → Conference Center: $120,000 · Documented route
Evidence for this route
Explicit FY2024-25 actual in both funds: General Fund transfer to Conference Center and Conference Center transfer in from General Fund.
What the records showRelated decisions, supporting records, and unanswered questions.
Audited depreciation was $51,165 in FY2023–24 and $51,983 in FY2024–25. It was not newly incurred merely because it appears in the later budget-book history. The main view separates audited cash payments, operating expenses and funding received.
2023-2024 audited expenses · page 46 · 2024-2025 audited expenses · page 43 · 2021-2022 audited cash flows · page 45 · 2022-2023 audited cash flows · page 46 · 2020-2021 audited cash flows · page 41 · 2019-2020 audited cash flows · page 45 · 2017-2018 audited cash flows · page 39 · 2017-2018 audited operating expenses · page 38 · 2018-2019 audited cash flows · page 42 · 2018-2019 audited operating expenses · page 41
The finance memo describes a $120,000 General Fund transfer intended for floor-crack repairs, painting and new tables in the next budget year. Receiving money does not mean those repairs were paid for in the year of the transfer. Finance memorandum — May 7, 2025 · page 118.
The attached schedule shows the relevant proposed budget adjustments. Amounts in this schedule are appropriations, not invoice payments. Budget amendment detail · page 120.
The audited proprietary-fund statement reports $51,983 of Conference Center depreciation and $120,000 of transfers in. Depreciation and funding transfers should not be interpreted as same-year repair payments. Conference Center audited statement · page 43.
Still unanswered: Invoice and ledger detail is needed to reconcile the budget explanation to actual annual expenses.
Sources and downloadsOriginal reports, available coverage, and notes about the figures.
FY2025 audited statement · PDF page 43 · Download audited fund figures
Enterprise Southeast Tennessee Trade & Conference Center Fund expenditures only. Revenues, incoming transfers, and net-position rows are excluded.
Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books show budget summaries rather than the 2019-2020 through 2021-2022 actual account detail needed for this history, so no earlier values are fabricated.
Download original spending history
- FY 2022-2023: PDF page 122 PDF page 123
- FY 2023-2024: PDF page 122 PDF page 123
- FY 2024-2025: PDF page 128 PDF page 129
Spending source notes
- All retained columns are explicitly labeled ACTUAL in the original annual budgets. Numeric zero and printed dash are preserved distinctly; subtotal rows are excluded to avoid double counting.
- FY2025-26 supplies ACTUAL 2022-2023 and ACTUAL 2023-2024; FY2026-27 supplies ACTUAL 2024-2025. Every source PDF was hash-verified and every cited expenditure page was rendered for visual review.
- Enterprise Southeast Tennessee Trade & Conference Center Fund expenditures only. Revenues, incoming transfers, and net-position rows are excluded.
- Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books show budget summaries rather than the 2019-2020 through 2021-2022 actual account detail needed for this history, so no earlier values are fabricated.