athens tn acfr fy2019 text edition

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CITY OF ATHENS, TENNESSEE 
NOTES TO FINANCIAL STATEMENTS 
June 30, 2019 
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 
$ 
101,813 
Centralized Cafeteria Fund-Inventory 
26,966 
Cemetery Perpetual Care Fund-Nonexpendable 
84,189 
Total nonspendable fund balances 
212,968 
Restricted 
General Fund-Law Enforcement 
89,567 
General Purpose School Fund-Pensions 
38,925 
Cemetery Perpetual Care Fund-Expendable 
230,173 
Drug Fund 
122,305 
Total restricted fund balances 
480,970 
Committed 
General Fund-Police benefit 
20,782 
Capital Improvement Fund-Capital improvements 
5,250,964 
Education Capital Projects Fund-Education capital projects 
1,024,247 
Drug Fund 
15,590 
Total committed fund balances 
6,311,583 
Assigned 
General Purpose School Fund-Education 
3,817,647 
Centralized Cafeteria Fund 
231,448 
Total assigned fund balances 
4,049,095 
Unassigned 
General Fund 
13,947,862 
Total fund balances 
$ 
25,002,478 
Utilities Board 
Net position of the Utilities Board consist of the following: 
Net investment in capital assets 
$ 
91,014,542 
Unrestricted 
23,844,472 
$ 114,859,014 
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