athens tn acfr fy2025

Unverified text extraction. Check the original page for numbers, names, and layout.

Operating Capital
Charges for Grants and Grants and
Functions/Programs   Expenses  Services Contributions Contributions
PRIMARY GOVERNMENT
Governmental activities:
General government 6,339,938$   429,128$      -$ -$
Highways and streets 8,002,008 - 40,518 -
Public safety 8,038,532 - - 360,809
Education:
Instructional 12,346,117   56,291          1,251,590     -
Support services 8,759,201     615,760        3,572,552     -
Non-instructional 1,528,940     55,512          1,678,710     -
Unallocated depreciation 760,197 - - -
Health and welfare 655,896        - - 289,552
Culture and recreation 1,560,636     - - -
Interest on debt and other expenses 942,132        - - -
Total governmental activities 48,933,597   1,156,691     6,543,370     650,361      
Business-type activities:
Conference center 89,766          46,846 - -
Sanitation 1,268,771     1,023,867     - -
Total business-type activities 1,358,537     1,070,713     - -
TOTAL PRIMARY GOVERNMENT 50,292,134$ 2,227,404$   6,543,370$   650,361$    
Component unit:
Athens Utilities Board 78,753,870$ 81,041,520$ -$ -$
General revenues:
Property taxes
Local sales tax 
In lieu of taxes
Wholesale beer tax
Wholesale liquor tax
Other local taxes
Intergovermental revenues not restricted to specific programs
Investment income
Gain (loss) on disposal of capital assets 
Miscellaneous
Capital contributions
Transfers
Total general revenues and transfers
Change in net position
Net position
Beginning, as previously reported
Change in accounting standard
Error correction
Beginning, as restated
Ending
CITY OF ATHENS, TENNESSEE
Program Revenues
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2025
The notes to basic financial statements are an integral part of this statement.
A - 2