athens tn acfr fy2020 text edition

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CITY OF ATHENS, TENNESSEE 
NOTES TO FINANCIAL STATEMENTS 
June 30, 2020 
Note 7. Detail of Net Position and Fund Balances (continued) 
Fund Balances: 
Fund balances reported on the fund financial statements include the following: 
Nonspendable 
General Fund-Inventory 
101,668 
Centralized Cafeteria Fund-Inventory 
43,855 
Cemetery Perpetual Care Fund-Nonexpendable 
87,239
Total nonspendable fund balances 
232,762 
Restricted 
General Fund-Law Enforcement 
120,785 
General Purpose School Fund-Pensions 
84,397 
Cemetery Perpetual Care Fund-Expendable 
251,278 
Debt Service 
1,003,009 
Drug Fund 
115,926
Total restricted fund balances 
1,575,395
Committed 
General Fund-Police benefit 
21,383 
Capital Improvement Fund-Capital improvements 
6,921,446 
Education Capital Projects Fund-Education capital projects 
24,247 
Drug Fund 
15,590
Total committed fund balances 
6,982,666
Assigned 
General Purpose School Fund-Education 
4,689,390 
Centralized Cafeteria Fund 
334,231 
Total assigned fund balances 
5,023,621 
Unassigned 
General Fund 
13,640,768 
Total fund balances 
$ 
27,455,212 
Utilities Board 
Net position of the Utilities Board consist of the following: 
Net investment in capital assets 
$ 
93,142,353 
Unrestricted 
24,075,393 
$ 117,217,746