athens tn acfr fy2020 text edition

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CITY OF ATHENS, TENNESSEE 
STATEMENT OF ACTIVITIES 
Year Ended June 30, 2020 
Functions/Programs 
Program Revenues 
Net Revenues (Expenses) and Changes in Net Position 
Primary Government 
Component Unit 
Operating 
Capital 
Charges for 
Grants and 
Grants and 
Expenses 
Services 
Contributions 
Contributions 
Govern-
Business-
mental 
Type 
Activities 
Activities 
Total 
Athens 
Utilities 
Board 
Primary government: 
Governmental activities: 
General government 
$ 
4,070,588 
$ 
137,479 
$ 
55,514 
$ 
571,317 
$ (3,306,278) 
$ 
$ (3,306,278) 
$ 
Public safety 
5,259,541 
211,886 
56,258 
(4,991,397) 
(4,991,397) 
Highways and streets 
4,701,837 
499,299 
33,600 
(4,168,938) 
(4,168,938) 
Culture and recreation 
1,402,284 
74,219 
181,528 
(1,146,537) 
(1,146,537) 
Education: 
Instructional 
10,061,931 
47,244 
1,820,107 
(8,194,580) 
(8,194,580) 
Support services 
5,884,236 
115,880 
570,513 
(5,197,843) 
(5,197,843) 
Non-instructional 
1,304,117 
40,207 
1,387,741 
123,831 
123,831 
Unallocated depreciation 
354,713 
(354,713) 
(354,713) 
Health and welfare 
172,629 
1,759 
31,000 
(139,870) 
(139,870) 
Total governmental activities 
33,211.876 
628.674 
4,420,432 
786,445 
(27,376,325) 
(27,376,325) 
Business-type activities: 
Conference center 
78,597 
23,428 
(55,169) 
(55,169) 
Sanitation 
880,695 
969,683 
88,988 
88,988 
Total business-type activities 
959,292 
993,111 
33,819 
33,819 
Total primary government 
$ 34,171,168 
$ 
1,621,785 
$ 
4,420,432 
$ 
786,445 
(27,376,325) 
33,819 
(27,342,506) 
$ 
Component unit: 
Public utilities 
$ 65,771,803 
$ 67,514,689 
$ 
396,930 
$ 
2,139,816 
Total component unit 
$ 65,771,803 
$ 67,514,689 
$ 
396,930 
2,139,816 
General revenues: 
Property taxes 
8,516,240 
8,516,240 
Local sales tax 
7,384,232 
7,384,232 
In lieu of taxes 
1,230,379 
1,230,379 
Wholesale beer tax 
514,165 
514,165 
Wholesale liquor tax 
258,866 
258,866 
Other local taxes 
674,827 
674,827 
Intergovernmental revenues not restricted to specific programs 
11,475,082 
11,475,082 
Investment income 
423,038 
41,649 
464,687 
196,213 
Gain on disposal of capital assets 
23,770 
23,770 
22,703 
Insurance proceeds 
165,553 
165,553 
Miscellaneous 
165,653 
7,393 
173,046 
Total general revenues 
30,831,805 
49,042 
30,880,847 
218,916 
Change in net position 
3,455,480 
82,861 
3,538,341 
2,358,732 
Net position, beginning of year 
49,874,121 
3,553,857 
53,427,978 
114,859,014 
Net position, end of year 
$ 53,329,601 
$ 3,636,718 
$ 56,966,319 
$ 117,217,746 
The Notes to Financial Statements are an integral part of this statement. 
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