athens tn acfr fy2018 text edition

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CITY OF ATHENS, TENNESSEE 
STATEMENT OF ACTIVITIES 
Year Ended June 30, 2018 
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 
$ 	
2,615,251 	
$ 	
189,261 	
$ 	
33,838 	
$ 	
84,412 
$ 	
(2,307,740) 
$ 
$ 	
(2,307,740) 
$ 
Public safety 
4,258,395 	
285,018 	60,367 
(3,913,010) 
(3,913,010) 
Highways and streets 
2,342,509 	
479,986 	
258,244 
(1,604,279) 
(1,604,279) 
Culture and recreation 
1,241,870 	
139,100 	
1,800 
(1,100,970) 
(1,100,970) 
Education: 
Instructional 
9,281,529 	59,511 	
2,093,511 
(7,128,507) 
(7,128,507) 
Support services 
6,200,354 	
160,590 	
1,090,211 
(4,949,553) 
(4,949,553) 
Non-instructional 
1,223,957 	51,934 	
1,222,931 
50,908 
50,908 
Unallocated depreciation 
326,260 
(326,260) 
(326,260) 
Health and welfare 
104,309 	3,295 	30,901 
(70,113) 
(70,113) 
Total governmental activities 
27,594,434 	
888,709 	
5,011,745 	
344,456 
(21,349,524) 
(21,349,524) 
Business-type activities: 
Conference center 
74,280 	25,355 
(48,925) 
(48,925) 
Sanitation 
759,581 	
955,903 	- 
196,322 
196,322 
Total business-type activities 
833,861 	
981,258 
147,397 
147,397 
Total primary government 
$ 28,428,295 	
$ 	
1,869,967 	
$ 	
5,011,745 	
$ 	
344,456 
(21,349,524) 
147,397 
(21,202,127) 
$ 
Component unit: 
Public utilities 
$ 65,391,273 	
$ 	
67,619,914 	
$ 	
$ 	
91,520 
$ 	
2,320,161 
Total component unit 
$ 65,391,273 	
$ 	
67,619,914 	
$ 	
$ 	
91,520 
2,320,161 
General revenues: 
Property taxes 
7,916,052 
- 
7,916,052 
Local sales tax 
4,592,782 
4,592,782 
In lieu of taxes 
1,184,317 
1,184,317 
Wholesale beer tax 
478,662 
478,662 
Wholesale liquor tax 
217,305 
217,305 
Other local taxes 
738,894 
- 
738,894 
Intergovernmental revenues not restricted to specific programs 
10,483,650 
- 
10,483,650 
- 
Investment income 
260,103 
22,194 
282,297 
116,073 
Gain (Loss) on disposal of capital assets 
7,578 
226 
7,804 
(362,516) 
Insurance proceeds 
13,220 
- 
13,220 
Miscellaneous 
459,999 
6,892 
466,891 
(46,806) 
Total general revenues 
26,352,562 
29,312 
26,381,874 
(293,249) 
Change in net position 
5,003,038 
176,709 
5,179,747 
2,026,912 
Net position, beginning of year, as restated 
41,394,016 
3,222,476 
44,616,492 
109,513,205 
Net position, end of year 
$ 46,397,054 
$ 3,399,185 
$ 49 796,239 
$ 	
111,540 117 
The Notes to Financial Statements are an integral part of this statement. 
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