athens tn acfr fy2019 text edition

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CITY OF ATHENS, TENNESSEE 
STATEMENT OF ACTIVITIES 
Year Ended June 30, 2019 
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 
$ 
4,189,942 
$ 
89,789 
$ 
60,188 
$ 
812,386 
$ (3,227,579) 
$ 
$ (3,227,579) 
$ 
Public safety 
4,571,553 
227,013 
63,091 
(4,281,449) 
(4,281,449) 
Highways and streets 
2,478,087 
519,490 
313,997 
(1,644,600) 
(1,644,600) 
Culture and recreation 
1,469,977 
132,712 
333,211 
(1,004,054) 
(1,004,054) 
Education: 
Instructional 
9,949,243 
54,531 
1,854,806 
(8,039,906) 
(8,039,906) 
Support services 
5,927,090 
203,862 
629,682 
(5,093,546) 
(5,093,546) 
Non-instructional 
1,171,125 
56,746 
1,042,640 
(71,739) 
(71,739) 
Unallocated depreciation 
359,427 
(359,427) 
(359,427) 
Health and welfare 
153,093 
1,932 
31,419 
(119,742) 
(119,742) 
Total governmental activities 
30,269,537 
766,585 
4,201,316 
1,459,594 
(23,842,042) 
(23,842,042) 
Business-type activities: 
Conference center 
77,790 
41,739 
(36,051) 
(36,051) 
Sanitation 
827,025 
966,090 
139,065 
139,065 
Total business-type activities 
904,815 
1,007,829 
103,014 
103,014 
Total primary government 
$ 31,174,352 
$ 
1,774,414 
$ 
4,201,316 
$ 
1,459,594 
(23,842,042) 
103,014 
(23,739,028) 
$ 
Component unit: 
Public utilities 
$ 66,550,979 
$ 69,238,167 
$ 
$ 
472,403 
$ 
3,159,591 
Total component unit 
$ 66,550,979 
$ 69,238,167 
$ 
472,403 
3,159,591 
General revenues: 
Property taxes 
8,194,198 
8,194,198 
Local sales tax 
4,821,329 
4,821,329 
In lieu of taxes 
1,201,185 
1,201,185 
Wholesale beer tax 
493,351 
493,351 
Wholesale liquor tax 
237,433 
237,433 
Other local taxes 
703,775 
703,775 
Intergovernmental revenues not restricted to specific programs 
11,078,464 
11,078,464 
Investment income 
458,095 
44,842 
502,937 
221,951 
Gain (loss) on disposal of capital assets 
(4,384) 
(4,384) 
(32,174) 
Insurance proceeds 
3,594 
3,594 
17,570 
Miscellaneous 
132,069 
6,816 
138,885 
(48,041) 
Total general revenues 
27,319,109 
51,658 
27,370,767 
159,306 
Change in net position 
3,477,067 
154,672 
3,631,739 
3,318,897 
Net position, beginning of year 
46,397,054 
3,399,185 
49,796,239 
111,540,117 
Net position, end of year 
$ 49,874,121 
$ 3,553,857 
$ 53,427,978 
$ 114,859,014 
The Notes to Financial Statements are an integral part of this statement. 
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