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Finance through the years

Explore reported actual expenditures. Expand a line item to compare its reported amounts.

ExpenditureActual2019-2020Actual2020-2021Actual2021-2022Actual2022-2023Actual2023-2024Actual2024-2025
Personnel
274,544277,453279,086303,771317,009339,335
FICA20,04320,08420,17121,57022,73024,201
Group Life & Health Insurance41,21546,21650,84355,76461,85769,498
37,71537,90435,51632,69033,20659,196
Workers Compensation Insurance1,501310461458767785
Employee Education & Training200155284268815
Disability Insurance1,0331,0361,0551,1451,2041,396
Deferred Compensation5,2935,3995,9285,2065,5926,020
Subtotal — Personnel381,544388,557393,344420,604442,633501,246
Operations
Freight & Delivery Service149863
Printing4,6526,6467,1427,0057,5748,015
2,0702,8662,7641,9891,7501,685
Telephone434468424459444447
2,9702,3546,0085,0963,3203,751
3,0352,8452,6033,1503,2692,656
33,07023,73028,29032,26234,16135,725
2,3362,2663,6074,0095,7956,566
Audit Services30,07326,71032,43236,90552,57554,636
Bank Service Charges2,5112,8622,9031,8882,5272,144
Subtotal — Operations81,16570,84586,23692,763111,415115,625
Capital
Fixed Assets00519
Subtotal — Capital00519
Total Finance462,709459,402480,099513,367554,048616,869
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.

BudgetBudgeted / amendedFY 2025-2026Manager proposedFY 2026-2027Council approvedFY 2026-2027
Department total613,000636,500636,500
Budget line items
ExpenditureBudgeted / amendedFY 2025-2026Manager proposedFY 2026-2027Council approvedFY 2026-2027
Salaries328,000348,000348,000
Longevity10,80011,50011,500
FICA26,00027,30027,300
Group Life & Health Insurance75,00070,00070,000
Retirement33,00033,00033,000
Retirement - 401A3,0003,2003,200
Workers Compensation Insurance800900900
Employee Education & Training3,5001,5001,500
Disability Insurance1,3001,4001,400
Deferred Compensation6,5007,0007,000
Printing8,3008,5008,500
Publication of Reports & Legal Notices500500500
Member Dues & Registration Fees2,6002,6002,600
Telephone500500500
Accounting & Audit Services55,00060,00060,000
Travel4,0001,7001,700
Employee Auto Allowance2,4002,4002,400
Office Supplies2,0002,2002,200
Computer Supplies2,0002,0002,000
Maintenance Contracts Office Machine & Equip400400400
Other Contracts38,00042,00042,000
Liability Insurance6,5007,0007,000
Surety Bonds400400400
Ban k Service Charges2,5002,5002,500

A dash means no numeric amount is shown in that source cell. No proposal is substituted for a missing approved amount.

Budget source · PDF page 39

What the records showRelated decisions, supporting records, and unanswered questions.

Retirement spending has documented budget context: the city provided for an additional contribution to its defined-benefit pension plan in FY2024–25. This is separate from changes in employee pay or staffing.

2023-2024 actual source · page 38 · 2024-2025 actual source · page 39

The FY2024–25 amendment schedule assigns a $30,000 increase to this department’s retirement account (01-0201-5144), changing its budget from $33,000 to $63,000. This is its share of the $629,000 General Fund retirement increase, not a separately verified actual payment. Department pension amendment allocation · page 119.

The audited FY2025 discussion identifies the $629,000 retirement budget increase as an additional defined-benefit pension contribution. Audited pension amendment context · page 24.

Still unanswered: The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.

About these figuresWhat is included and what changed between reports.

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Finance division 201 only, excluding the separately printed Purchasing division and later Finance Department rollup. Retirement combines Retirement and 401A; Travel combines Travel Expenses and Employee Auto Allowance. Computer Supplies is grouped under Office Supplies: FY2022-23 Office Supplies 3,150 older versus 2,676 later differs by 474, the later Computer Supplies amount, without proving older composition. Surety Bonds is grouped under Liability Insurance: older Liability Insurance 4,009 versus later 3,659 differs by 350, the later Surety Bonds amount. Printed detail differs from total in 2024-2025 (+2).

Amounts are shown as reported, without adjusting for inflation. A dash (“—”) means the source shows a dash or does not list a value; it does not necessarily mean zero. Related accounts are grouped for comparison, with available detail under each row.

Sources and methodsOriginal documents, coverage, and how the years were matched.

Download actual expenditures as CSV · Each record distinguishes detail rows from totals and includes its source.

Section reconciliation and differences
  • Personnel: Overlapping 2022–2023 amounts: 420,605 earlier; 420,604 later. Source-backed broad section; detail and scope discrepancies retained in history notes.
  • Operations: Overlapping 2022–2023 amounts: 92,762 earlier; 92,763 later. Source-backed broad section; detail and scope discrepancies retained in history notes.
  • Capital: Overlapping 2022–2023 amounts: 0 earlier; 0 later. Source-backed broad section; detail and scope discrepancies retained in history notes.
How the years were matched
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • Physical PDF pages: FY2022-23 26; FY2024-25 25; FY2025-26 38; FY2026-27 39. All displayed columns are actual years, not estimates or budgets.
  • Source zeros and dashes remain distinct. Subtotals are excluded. Missing historical categories remain absent; mapping confirmation does not establish unchanged operational scope.
  • 2024-2025 printed detail sums 616,871, printed total 616,869; detail-minus-total difference +2 retained.
  • FY2022-23 mapped overlap differences (older to later): Retirement: 32691 → 32690; Telephone: 458 → 459; Office Supplies: 3150 → 2676; Liability Insurance: 4009 → 3659. These are not adjusted away.
  • FY2023-24 repeated account amounts and total agree between newer books (554,048).

These changes do not establish changes in service quality or explain why spending changed. Budget amendments and meeting decisions have not been reconciled with this series.

Browse source tables and budget comparisons

Source exceptions and coverage register