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All histories

Department review notes

32 additional department and fund histories processed. 32 have source or coverage notes below. These notes distinguish mapping choices and document limitations from claims about city operations.

City Council

The reports changed what they include under City Council. Earlier reports list the Municipal Judge and City Attorney separately; later reports include judge pay, legal services, and their FICA costs under Council. For 2022–2023, the earlier Council total is $62,454 and the later total is $136,112, so these totals do not describe the same set of expenses. Earlier totals are kept as originally reported. In this table, judge pay is grouped under Salaries, food under Other Operating Supplies, and Legal Services remains a separate row.

Source and mapping notes
  • The reports changed what they include under City Council. Earlier reports list the Municipal Judge and City Attorney separately; later reports include judge pay, legal services, and their FICA costs under Council. For 2022–2023, the earlier Council total is $62,454 and the later total is $136,112, so these totals do not describe the same set of expenses. Earlier totals are kept as originally reported. In this table, judge pay is grouped under Salaries, food under Other Operating Supplies, and Legal Services remains a separate row.
  • Physical PDF pages: FY2022-23 23; FY2024-25 22; FY2025-26 26; FY2026-27 27. 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.
  • FY2022-23 mapped overlap differences (older to later): FICA: 1476 → 2394; Publicity/Subscriptions/Dues: 18930 → 18931; Other Operating Supplies: 381 → 254; Election Expense: 1105 → 1104. These are not adjusted away.
  • FY2023-24 repeated account amounts and total agree between newer books (145,035).

City Hall

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. City Hall is a separate division in the older Purchasing, IT & Emergency Services department and later department 402. Utilities aggregate Electric, Water, Sewer and utility Gas; Gasoline & Diesel is never included. Coffee is mapped to Office Supplies under the owner rule. Older Other Operating Supplies 2,094 versus later 343 differs by 1,751, the Coffee amount, but earlier composition is not asserted. FY2023-24 repeats as 277,682 in the FY2025-26 book and 277,683 in FY2026-27, with Buildings & Grounds repairs increasing by 1. Retain the chosen FY2025-26 source. Printed detail differs from total in 2024-2025 (-1).

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • City Hall is a separate division in the older Purchasing, IT & Emergency Services department and later department 402. Utilities aggregate Electric, Water, Sewer and utility Gas; Gasoline & Diesel is never included. Coffee is mapped to Office Supplies under the owner rule. Older Other Operating Supplies 2,094 versus later 343 differs by 1,751, the Coffee amount, but earlier composition is not asserted. FY2023-24 repeats as 277,682 in the FY2025-26 book and 277,683 in FY2026-27, with Buildings & Grounds repairs increasing by 1. Retain the chosen FY2025-26 source.
  • Physical PDF pages: FY2022-23 30; FY2024-25 29; FY2025-26 28; FY2026-27 29. 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 253,774, printed total 253,775; detail-minus-total difference -1 retained.
  • FY2022-23 mapped overlap differences (older to later): Other Operating Supplies: 2094 → 343. These are not adjusted away.
  • FY2023-24 repeated-source comparison: 01-0402-5274: 104,582 → 104,583. Totals: 277,682 → 277,683. Absent rows are not assumed zero.

City Manager

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. City Manager's Office division only, excluding Council, Judge, Attorney, special appropriations and education transfers. Travel groups travel expense and employee auto allowance; Retirement groups Retirement and 401A. Industrial Development is an older-only row. Surety Bonds is grouped under Liability Insurance.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • City Manager's Office division only, excluding Council, Judge, Attorney, special appropriations and education transfers. Travel groups travel expense and employee auto allowance; Retirement groups Retirement and 401A. Industrial Development is an older-only row. Surety Bonds is grouped under Liability Insurance.
  • Physical PDF pages: FY2022-23 23; FY2024-25 22; FY2025-26 30; FY2026-27 31. 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.
  • FY2023-24 repeated account amounts and total agree between newer books (358,141).

Community Development Administration

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Administration division 501 only; department-wide totals are excluded. FY2022-23 Office Supplies is 689 older versus 653 later; the new Other Operating Supplies row is 36. Office Supplies and Other Operating Supplies are grouped under Office Supplies, preserving original detail. Salary and Telephone overlap each differ by 1 in opposite directions.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • Administration division 501 only; department-wide totals are excluded. FY2022-23 Office Supplies is 689 older versus 653 later; the new Other Operating Supplies row is 36. Office Supplies and Other Operating Supplies are grouped under Office Supplies, preserving original detail. Salary and Telephone overlap each differ by 1 in opposite directions.
  • Physical PDF pages: FY2022-23 33; FY2024-25 32; FY2025-26 32; FY2026-27 33. 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.
  • FY2022-23 mapped overlap differences (older to later): Salaries: 128800 → 128801; Telephone: 475 → 474; Office Supplies: 689 → 653. These are not adjusted away.
  • FY2023-24 repeated-source comparison: 01-0501-6090: absent → —. Totals: 195,401 → 195,401. Absent rows are not assumed zero.

Cemeteries

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Cemeteries division 503 only. Other Operating Supplies maps the later Agricultural & Horticultural Supplies and Other Repair & Maintenance Supplies (FY2022-23: 373 + 20 = 393); the grouping is supported by overlap but does not recreate older subdivisions. Cost of Gravesites remains Operations, matching the source heading. New building/grounds repairs are separately mapped. FY2022-23 Liability Insurance is 30 older/31 later; gravesites 550 older/549 later.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • Cemeteries division 503 only. Other Operating Supplies maps the later Agricultural & Horticultural Supplies and Other Repair & Maintenance Supplies (FY2022-23: 373 + 20 = 393); the grouping is supported by overlap but does not recreate older subdivisions. Cost of Gravesites remains Operations, matching the source heading. New building/grounds repairs are separately mapped. FY2022-23 Liability Insurance is 30 older/31 later; gravesites 550 older/549 later.
  • Physical PDF pages: FY2022-23 34; FY2024-25 33; FY2025-26 34; FY2026-27 35. 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.
  • FY2022-23 mapped overlap differences (older to later): Liability Insurance: 30 → 31; Cost of Gravesites: 550 → 549. These are not adjusted away.
  • FY2023-24 repeated-source comparison: 01-0503-5274: absent → —. Totals: 44,497 → 44,497. Absent rows are not assumed zero.

Code Enforcement

The 2022-2023 column uses the later complete account breakdown. Detail totals $338,706 versus printed $338,707. Earlier salary subdivisions remain unavailable; original source accounts are preserved.

Source and mapping notes
  • For 2022-2023, the FY2025-26 schedule supplies the complete later breakdown, including overtime 622 and Safety Supplies 979. Detail sums to 338,706; printed total 338,707 is retained. The older source column is preserved in the superseded source archive.
  • Code Enforcement division 502 only; Community Development department totals are excluded. Salaries groups regular pay, overtime and longevity; original breakdowns are retained. FY2022-23 older Salaries 176,295 versus later Regular 175,672 + Overtime 622 = 176,294. Auto License & Title maps to Operation of Motor Vehicles by owner rule. Earlier Other Operating Supplies 1,003 versus later 24 plus separate Safety Supplies 979 suggests an offset, not proof of the old composition. Preserve Safety Supplies separately.
  • Physical PDF pages: FY2022-23 34; FY2024-25 33; FY2025-26 36; FY2026-27 37. 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.
  • FY2022-23 mapped overlap differences (older to later): FICA: 12184 → 12185; Clothing & Uniforms: 895 → 894; Other Operating Supplies: 1003 → 24. These are not adjusted away.
  • FY2023-24 repeated-source comparison: 01-0502-5230: absent → —; 01-0502-5336: — → absent. Totals: 326,172 → 326,172. Absent rows are not assumed zero.

Finance

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).

Source and mapping notes
  • 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.
  • 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).

Purchasing

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 100,156, compared with 100,157 in the older report. Older Administration division within Purchasing, IT & Emergency Services maps to later Purchasing 401 under Finance. It excludes City Hall, IT and Communications, and excludes the later Finance Department rollup. Salaries combines regular pay, overtime and longevity; the earlier source breakdown is retained without inventing subdivisions. FY2022-23 old 50,730 equals later 50,659 + 71. FY2022-23 total is 100,157 older versus 100,156 later. FY2023-24 total 119,200 is preserved although account detail sums 119,201. Printed detail differs from total in 2023-2024 (+1).

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 100,156, compared with 100,157 in the older report.
  • Older Administration division within Purchasing, IT & Emergency Services maps to later Purchasing 401 under Finance. It excludes City Hall, IT and Communications, and excludes the later Finance Department rollup. Salaries combines regular pay, overtime and longevity; the earlier source breakdown is retained without inventing subdivisions. FY2022-23 old 50,730 equals later 50,659 + 71. FY2022-23 total is 100,157 older versus 100,156 later. FY2023-24 total 119,200 is preserved although account detail sums 119,201.
  • Physical PDF pages: FY2022-23 30; FY2024-25 29; FY2025-26 40; FY2026-27 41. 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.
  • 2023-2024 printed detail sums 119,201, printed total 119,200; detail-minus-total difference +1 retained.
  • FY2022-23 mapped overlap differences (older to later): Retirement: 10539 → 10538; Employee Education & Training: 156 → 157; Disability Insurance: 191 → 190. These are not adjusted away.
  • FY2023-24 repeated account amounts and total agree between newer books (119,200).

Human Resources

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 196,474, compared with 196,473 in the older report. Human Resources division 301. Activities groups Christmas Luncheon & Gifts, Flowers, Employee of the Quarter and Other Activities; FY2022-23 components sum 15,621, matching older Activities. Retirement and Travel aggregate their later subdivisions. FY2022-23 FICA and total both increase by 1 in the later source (196,473 older versus 196,474 later). Surety Bonds is grouped under Liability Insurance. Printed detail differs from total in 2024-2025 (+2).

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 196,474, compared with 196,473 in the older report.
  • Human Resources division 301. Activities groups Christmas Luncheon & Gifts, Flowers, Employee of the Quarter and Other Activities; FY2022-23 components sum 15,621, matching older Activities. Retirement and Travel aggregate their later subdivisions. FY2022-23 FICA and total both increase by 1 in the later source (196,473 older versus 196,474 later). Surety Bonds is grouped under Liability Insurance.
  • Physical PDF pages: FY2022-23 28; FY2024-25 27; FY2025-26 50; FY2026-27 51. 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 271,342, printed total 271,340; detail-minus-total difference +2 retained.
  • FY2022-23 mapped overlap differences (older to later): FICA: 8564 → 8565. These are not adjusted away.
  • FY2023-24 repeated account amounts and total agree between newer books (256,564).

Information Technology

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Information Technology division 403 only, excluding Purchasing, City Hall and Communications. The FY2022-23 narrative (PDF29) says IT was established FY2019-20 and the GIS technician transferred in FY2022; operational scope is not constant. Other Repair & Maintenance Supplies maps older R&M Other (both FY2022-23 zero/dash); do not invent older repair subdivisions. Later missing Freight, repair-supplies and fuel rows remain absent. FY2022-23 Retirement differs by -1 and Disability by +1 in later book, offsetting at department total. Printed detail differs from total in 2024-2025 (+1).

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • Information Technology division 403 only, excluding Purchasing, City Hall and Communications. The FY2022-23 narrative (PDF29) says IT was established FY2019-20 and the GIS technician transferred in FY2022; operational scope is not constant. Other Repair & Maintenance Supplies maps older R&M Other (both FY2022-23 zero/dash); do not invent older repair subdivisions. Later missing Freight, repair-supplies and fuel rows remain absent. FY2022-23 Retirement differs by -1 and Disability by +1 in later book, offsetting at department total.
  • Physical PDF pages: FY2022-23 31; FY2024-25 30; FY2025-26 52; FY2026-27 53. 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 413,645, printed total 413,644; detail-minus-total difference +1 retained.
  • FY2022-23 mapped overlap differences (older to later): Retirement: 17095 → 17094; Disability Insurance: 285 → 286. These are not adjusted away.
  • FY2023-24 repeated-source comparison: 01-0403-5212: — → absent; 01-0403-5362: — → absent; 01-0403-5512: — → absent. Totals: 328,877 → 328,877. Absent rows are not assumed zero.

Parks Administration

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.

Parks Maintenance

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 655,066, compared with 655,067 in the older report. FY2024-2025 printed total minus extracted source rows is +4; source amounts retained. FY2024-25 Personnel rows sum to $360,989 versus printed subtotal $360,990; Operations rows sum to $433,160 versus printed subtotal $433,163, explaining the retained $4 difference. Account 01-0802-5246 is printed Gasoline & Diesel, but its utility account position and the exact FY2022-23 Utilities overlap ($38,439) support its Utilities reporting placement. Preserve that label and keep 01-0802-5512 vehicle fuel separate. Account 01-0802-5150 has blank FY2023-24 actual in the selected FY2025-26 source, retained as empty string; the following book prints a dash for that overlap year. FY2022-23 detailed overlap differences (later minus earlier): Fica -1; Retirement +1; Downtown Beautification -1.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 655,066, compared with 655,067 in the older report.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.
  • FY2024-2025 printed total minus extracted source rows is +4; source amounts retained.
  • FY2024-25 Personnel rows sum to $360,989 versus printed subtotal $360,990; Operations rows sum to $433,160 versus printed subtotal $433,163, explaining the retained $4 difference.
  • Account 01-0802-5246 is printed Gasoline & Diesel, but its utility account position and the exact FY2022-23 Utilities overlap ($38,439) support its Utilities reporting placement. Preserve that label and keep 01-0802-5512 vehicle fuel separate. Account 01-0802-5150 has blank FY2023-24 actual in the selected FY2025-26 source, retained as empty string; the following book prints a dash for that overlap year.
  • FY2022-23 detailed overlap differences (later minus earlier): Fica -1; Retirement +1; Downtown Beautification -1.

Pool

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Older Swimming Pools is aligned with Pool 803 as a reporting title. The FY2025-26 Fixed Assets amended-budget cell is blank; displayed actual cells remain printed dashes. FY2022-23 detailed overlap differences (later minus earlier): Chemicals -1; Other Operating Supplies +1.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.
  • Older source heading SWIMMING POOLS is presented under the later Pool 803 title; this is a reporting-title alignment, not proof of unchanged services.
  • Older Swimming Pools is aligned with Pool 803 as a reporting title. The FY2025-26 Fixed Assets amended-budget cell is blank; displayed actual cells remain printed dashes.
  • FY2022-23 detailed overlap differences (later minus earlier): Chemicals -1; Other Operating Supplies +1.

Parks Programming

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. FY2023-2024 printed total minus extracted source rows is +1; source amounts retained. FY2023-24 Operations rows sum to $198,050 versus printed subtotal $198,051, explaining the retained $1 difference. Older Program Planning is aligned with Programming 804 as a reporting title. Account 01-0804-5234 has blank FY2023-24 actual in the selected FY2025-26 source, retained as empty string; the following book prints a dash.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.
  • Older source heading PROGRAM PLANNING is presented under the later Programming 804 title; this is a reporting-title alignment, not proof of unchanged services.
  • FY2023-2024 printed total minus extracted source rows is +1; source amounts retained.
  • FY2023-24 Operations rows sum to $198,050 versus printed subtotal $198,051, explaining the retained $1 difference.
  • Older Program Planning is aligned with Programming 804 as a reporting title. Account 01-0804-5234 has blank FY2023-24 actual in the selected FY2025-26 source, retained as empty string; the following book prints a dash.

Public Works Administration

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. FY2023-2024 printed total minus extracted source rows is -1; source amounts retained. FY2023-24 printed subtotals and rows total $408,072; the source prints overall total $408,071, retained unchanged. Coffee & Related Items (01-0901-5945) is grouped with Office Supplies under the standing owner convention; the older Other Operating Supplies overlap included that $517, so the detailed Office/Other comparison intentionally retains a $517 shift. FY2024-25 01-0901-5244 Sewer is printed (13), retained as a negative expenditure. FY2022-23 detailed overlap differences (later minus earlier): Freight & Delivery Service -1; Office Supplies +517; Other Operating Supplies -517; Operation of Motor Vehicles +1.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.
  • FY2023-2024 printed total minus extracted source rows is -1; source amounts retained.
  • FY2023-24 printed subtotals and rows total $408,072; the source prints overall total $408,071, retained unchanged.
  • Coffee & Related Items (01-0901-5945) is grouped with Office Supplies under the standing owner convention; the older Other Operating Supplies overlap included that $517, so the detailed Office/Other comparison intentionally retains a $517 shift. FY2024-25 01-0901-5244 Sewer is printed (13), retained as a negative expenditure.
  • FY2022-23 detailed overlap differences (later minus earlier): Freight & Delivery Service -1; Office Supplies +517; Other Operating Supplies -517; Operation of Motor Vehicles +1.

Fleet Maintenance

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. The older Salaries line has no separate Overtime breakdown. FY2022-23 later regular salaries are $154,526 and overtime $1,441, versus older Salaries $155,966: combined later pay is $1 higher. Overtime is grouped under Salaries; no older overtime breakdown is fabricated. FY2021-22 Operation of Motor Vehicles is printed -1,212 and is retained. Steel remains its own historical category; the Fire-only steel grouping was not transferred. FY2022-23 detailed overlap differences (later minus earlier): Salaries -1,440; Repairs and Maintenance -1; Other Operating Supplies -1; Steel +1; Overtime +1,441.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.
  • The older Salaries line has no separate Overtime breakdown. FY2022-23 later regular salaries are $154,526 and overtime $1,441, versus older Salaries $155,966: combined later pay is $1 higher. Overtime is grouped under Salaries; no older overtime breakdown is fabricated. FY2021-22 Operation of Motor Vehicles is printed -1,212 and is retained. Steel remains its own historical category; the Fire-only steel grouping was not transferred.
  • FY2022-23 detailed overlap differences (later minus earlier): Salaries -1,440; Repairs and Maintenance -1; Other Operating Supplies -1; Steel +1; Overtime +1,441.

Street Cleaning

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. FY2022-23 detailed overlap differences (later minus earlier): Gasoline & Diesel -1; Operation of Motor Vehicles +1.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.
  • FY2022-23 detailed overlap differences (later minus earlier): Gasoline & Diesel -1; Operation of Motor Vehicles +1.

Street Construction

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 477,000, compared with 477,001 in the older report. FY2022-23 detailed overlap differences (later minus earlier): Materials for Road Maintenance -1.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 477,000, compared with 477,001 in the older report.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.
  • FY2022-23 detailed overlap differences (later minus earlier): Materials for Road Maintenance -1.

Street Maintenance

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 415,031, compared with 415,030 in the older report. Later source detail differs from its printed total by -1; both are retained. FY2022-23 later detail rows sum to $415,030 but its printed total is $415,031. The selected older actual total $415,030 is retained. The $100 Steel account joins Asphalt in Materials for Road Repairs because their $26,307 overlap agrees exactly; later Concrete joins that road-materials reporting group. FY2022-23 detailed overlap differences (later minus earlier): Deferred Compensation +1; Gasoline & Diesel -1.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. Its printed total is 415,031, compared with 415,030 in the older report. Later source detail differs from its printed total by -1; both are retained.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.
  • FY2022-23 later detail rows sum to $415,030 but its printed total is $415,031. The selected older actual total $415,030 is retained. The $100 Steel account joins Asphalt in Materials for Road Repairs because their $26,307 overlap agrees exactly; later Concrete joins that road-materials reporting group.
  • FY2022-23 detailed overlap differences (later minus earlier): Deferred Compensation +1; Gasoline & Diesel -1.

Traffic Control

The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived. FY2022-23 detailed overlap differences (later minus earlier): Workers Compensation Insurance +1; Other Operating Supplies -1.

Source and mapping notes
  • The 2022-2023 column uses the complete later FY2025-26 account schedule; the older source column is archived.
  • All columns are actual expenditures from the identified annual budget page, not estimates or appropriations. Source zeros, negative values, account descriptions and printed dashes are retained.
  • Reporting group comparisons do not establish unchanged operational scope.
  • FY2022-23 detailed overlap differences (later minus earlier): Workers Compensation Insurance +1; Other Operating Supplies -1.

Municipal Judge (historical)

Four actual years available as a separately reported division (2019-2020 through 2022-2023). For 2023-2024 and 2024-2025, see City Council; absence here is not zero.

Historical-only division: later City Council includes Municipal Judge salary but its FICA is combined with Council FICA. A separate recent Judge department total cannot be reconstructed without inferring payroll allocation. See City Council for later source amounts; these are not duplicated here.

Source and mapping notes
  • Historical-only division: later City Council includes Municipal Judge salary but its FICA is combined with Council FICA. A separate recent Judge department total cannot be reconstructed without inferring payroll allocation. See City Council for later source amounts; these are not duplicated here.
  • Four actual years available as a separately reported division (2019-2020 through 2022-2023). For 2023-2024 and 2024-2025, see City Council; absence here is not zero.
  • Both original source table images visually checked. FY2022-23 physical PDF24 (printed22), FY2024-25 physical PDF23 (printed21). All four printed totals reconcile exactly.

Legal Services (historical)

Four actual years available as a separately reported division (2019-2020 through 2022-2023). For 2023-2024 and 2024-2025, see City Council; absence here is not zero.

Historical-only City Attorney division: the later 01-0104-5260 Legal Services account is included in City Council. Later amounts are deliberately shown there once, rather than duplicated as an additional department. This section preserves the formerly separate division.

Source and mapping notes
  • Historical-only City Attorney division: the later 01-0104-5260 Legal Services account is included in City Council. Later amounts are deliberately shown there once, rather than duplicated as an additional department. This section preserves the formerly separate division.
  • Four actual years available as a separately reported division (2019-2020 through 2022-2023). For 2023-2024 and 2024-2025, see City Council; absence here is not zero.
  • Both original source table images visually checked. FY2022-23 physical PDF24 (printed22), FY2024-25 physical PDF23 (printed21). All four printed totals reconcile exactly.

Other Agencies

Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books do not provide 2019-2020 through 2021-2022 actual detail for this later standalone agency schedule.

General Fund Other Agencies appropriations only: Athens City Board of Education, AUB street lighting, and McMinn County Emergency Communications. This is an agency schedule, not a General Fund operating division; revenues and General Fund transfers are excluded.

Source and mapping 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.
  • General Fund Other Agencies appropriations only: Athens City Board of Education, AUB street lighting, and McMinn County Emergency Communications. This is an agency schedule, not a General Fund operating division; revenues and General Fund transfers are excluded.
  • Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books do not provide 2019-2020 through 2021-2022 actual detail for this later standalone agency schedule.

Outside Agencies

Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books do not provide 2019-2020 through 2021-2022 actual detail for this later standalone agency schedule.

General Fund Outside Agencies appropriations only. This is an agency schedule, not a General Fund operating division; revenues and unrelated transfers are excluded.

Source and mapping 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.
  • General Fund Outside Agencies appropriations only. This is an agency schedule, not a General Fund operating division; revenues and unrelated transfers are excluded.
  • Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books do not provide 2019-2020 through 2021-2022 actual detail for this later standalone agency schedule.
  • The FY2025-26 source truncates the account suffix for McMinn County Education Foundation and McMinn County Historical Society. Their unique repeated descriptions in the FY2026-27 source supply full IDs 01-0105-5835 and 01-0105-5840; the earlier actual values remain those printed in FY2025-26.

Drug Fund

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.

Special Revenue Drug Fund expenditures only. Revenue, fund balance, and financing-source rows are excluded.

Source and mapping 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.
  • Special Revenue Drug Fund expenditures only. Revenue, fund balance, and financing-source 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.

Hotel/Motel Tax Fund

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.

Special Revenue Hotel/Motel Tax Fund expenditures only. Revenue, fund balance, and financing-source rows are excluded. Printed detail-to-total differences are preserved: 2022-2023 -1; 2023-2024 -2.

Source and mapping 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.
  • Special Revenue Hotel/Motel Tax Fund expenditures only. Revenue, fund balance, and financing-source 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.
  • Original-source arithmetic differences are retained without balancing entries: 2022-2023 -1; 2023-2024 -2 (detail sum minus printed total).

USDA Community Facilities Loan Fund

Actual detail is available for 2022-2023 through 2024-2025. Older books present a combined Debt Service Fund summary and do not support a source-backed split between the later USDA and General Obligation schedules.

USDA Community Facilities Loan debt-service expenditures only. Revenues, incoming transfers, debt proceeds, and fund balance are excluded. Printed detail-to-total differences are preserved: 2023-2024 +1.

Source and mapping 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.
  • USDA Community Facilities Loan debt-service expenditures only. Revenues, incoming transfers, debt proceeds, and fund balance are excluded.
  • Actual detail is available for 2022-2023 through 2024-2025. Older books present a combined Debt Service Fund summary and do not support a source-backed split between the later USDA and General Obligation schedules.
  • Original-source arithmetic differences are retained without balancing entries: 2023-2024 +1 (detail sum minus printed total).

General Obligation Bond, Series 2021 Fund

Actual detail is available for 2022-2023 through 2024-2025. Older books present a combined Debt Service Fund summary and do not support a source-backed split between the later USDA and General Obligation schedules.

General Obligation Bond, Series 2021 debt-service expenditures only. Revenues, incoming transfers, and fund balance are excluded.

Source and mapping 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.
  • General Obligation Bond, Series 2021 debt-service expenditures only. Revenues, incoming transfers, and fund balance are excluded.
  • Actual detail is available for 2022-2023 through 2024-2025. Older books present a combined Debt Service Fund summary and do not support a source-backed split between the later USDA and General Obligation schedules.

Capital Improvement Fund

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.

Capital Improvement Fund expenditures only. Capital project costs and explicitly printed outgoing transfer expenditures are retained in separate mapping groups; revenues and incoming transfers are excluded.

Source and mapping 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.
  • Capital Improvement Fund expenditures only. Capital project costs and explicitly printed outgoing transfer expenditures are retained in separate mapping groups; revenues and incoming transfers 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.
  • The FY2025-26 source truncates several Capital Improvement account suffixes. Unique repeated project descriptions in the FY2026-27 source supply the full account IDs used here; the earlier actual values remain those printed in FY2025-26.

Sanitation Fund

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.

Enterprise Sanitation Fund expenditures only. Revenues, incoming transfers, and net-position rows are excluded. Printed detail-to-total differences are preserved: 2024-2025 -1.

Source and mapping 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 Sanitation 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.
  • Original-source arithmetic differences are retained without balancing entries: 2024-2025 -1 (detail sum minus printed total).

Southeast Tennessee Trade & Conference Center Fund

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.

Enterprise Southeast Tennessee Trade & Conference Center Fund expenditures only. Revenues, incoming transfers, and net-position rows are excluded.

Source and mapping 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.

Fleet Management Fund

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.

Internal Service Fleet Management Fund expenditures only. Revenues, incoming transfers, and net-position rows are excluded.

Source and mapping 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.
  • Internal Service Fleet Management 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.

Other processed histories

Source pages and original account details are available from every history. Separate funds are not added to General Fund totals.