athens tn acfr fy2020 text edition

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City of Athens, Tennessee 
Management's Discussion and Analysis 
June 30, 2020 
General Fund Budgetary Highlights 
Differences in the original budget and the final amended budget for revenues were $535,000 and consisted 
of increases in property taxes and interest revenues. Differences between the original budget and the final 
amended budgeted expenditures, including transfers, were $2,496,900 and are summarized below: 
$1,628,000 for paving, traffic signals and fixed assets for public works 
$60,000 for architect services and pool equipment replacement in parks and recreation. 
$25,900 for the land use plan in community development. 
$33,000 for software maintenance contracts and contracted services 
$750,000 transfer to the Capital Improvement Fund. 
Final actual revenues exceeded amended budgeted revenues by $418,095 and significant variances are 
summarized below: 
$23,001 more in property taxes. 
$190,015 more in other local taxes primarily because of in lieu of taxes, wholesale 
beer taxes and wholesale liquor taxes. 
$107,629 more in intergovernmental revenues due to state sales tax, state excise tax 
and reimbursements from other governments. 
$27,608 more in charges for services due to building permits. 
$20,427 more in fines and forfeitures. 
$4,857 less in interest. 
$54,272 more in miscellaneous revenues. 
Final amended budgeted expenditures, including transfers, exceeded actual expenditures by $1,254,648 and 
are summarized below: 
$226,480 in general government expenditures, related primarily to less economic 
development expenditures, less contracted services, no demolition of condemned 
properties and less travel and registration fees. 
$442,316 in public safety expenditures, primarily due to vacancies in police and fire 
and related employee benefits and lower fuel costs. 
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