athens tn acfr fy2022

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CITY OF ATHENS, TENNESSEE
NOTES TO FINANCIAL STATEMENTS

June 30, 2022
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
Centralized Cafeteria Fund-Inventory
Cemetery Perpetual Care Fund-Nonexpendable
Total nonspendable fund balances

Restricted
General Fund-Law Enforcement
General Fund-Animal Shelter
General Purpose School Fund-Career Ladder
General Purpose School Fund-Stabilization Reserve
General Obligation Bond Fund
Cemetery Perpetual Care Fund-Expendable
Debt Service Fund-City Projects
Debt Service Fund-Schools
Hotel/Motel Tax Fund-Tourism
Internal School Funds-Student Activities
Drug Fund

Total restricted fund balances

Committed
General Fund-Police benefit
Capital Improvement Fund-Capital Improvements
School Construction Fund
Drug Fund

Total committed fund balances

Assigned
General Purpose School Fund-Education
Centralized Cafeteria Fund

Total assigned fund balances

Unassigned
General Fund

Total fund balances

-50-

$

103,810
32,517
99,536

235,863

86,368
33,660
1,335
205,396
7,271,759
238,424
18,771
2,846,563
321,863
177,857
91,719

11,293,715

24,036
9,476,482
1,260,238

15,590

$

10,776,346

8,296,223
895,639

9,191,862

18,416,143

49,913,929