athens tn acfr fy2019 text edition

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City of Athens, Tennessee 
Management's Discussion and Analysis 
June 30, 2019 
General Fund Budgetary Highlights 
Differences in the original budget and the final amended budget for revenues were $173,000 and consisted 
of increases in local sales taxes, recreation concessions, recreation programs, interest and grant revenues. 
Differences between the original budget and the final amended budgeted expenditures, including transfers, 
were $975,000 and are summarized below: 
$594,000 for paving, fixed assets and guardrail for public works 
$36,000 for fixed assets in the police department. 
$240,000 for various maintenance projects, concessions, programs and pool items in parks and 
recreation. 
$35,000 for fixed assets in the fire department. 
$60,000 for demolition of condemned structures and $10,000 for legal fees. 
Final actual revenues exceeded amended budgeted revenues by $1,110,586 and significant variances are 
summarized below: 
$449,073 more in property taxes. 
$350,076 more in other local taxes primarily because of the local sales tax, in lieu 
of taxes, wholesale beer taxes and wholesale liquor taxes. 
$206,387 more in intergovernmental revenues due to state sales tax, state excise 
tax, state gas tax and reimbursements from other governments. 
$5,146 less in charges for services due to building permits and concessions. 
$35,094 more in fines and forfeitures. 
$59,003 more in interest. 
$16,099 more in miscellaneous revenues. 
Final amended budgeted expenditures, including transfers, exceeded actual expenditures by $1,916,416 and 
are summarized below: 
$237,105 in general government expenditures, related primarily to only hiring a 
new employee for City Hall for half of the year, contracts for planning services not 
being completed and an employee vacancy in community development. 
$194,626 in public safety expenditures, primarily due to vacancies in police and fire 
and related employee benefits. 
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