athens tn acfr fy2018 text edition

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CITY OF ATHENS, TENNESSEE 
NOTES TO FINANCIAL STATEMENTS 
June 30, 2018 
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 
$ 	
103,132 
Centralized Cafeteria Fund-Inventory 
41,231 
General Purpose School Fund-Prepaid items 
142,859 
Cemetery Perpetual Care Fund-Nonexpendable 
81,610 
Total nonspendable fund balances 
368,832 
Restricted 
General Fund-Nonrecurring law enforcement 
98,684 
General Purpose School Fund-Education 
259,863 
Cemetery Perpetual Care Fund-Expendable 
156,678 
Drug Fund 
213,409 
Total restricted fund balances 
728,634 
Committed 
General Fund-Police benefit 
20,164 
Capital Improvement Fund-Capital improvements 
6,236,785 
Education Capital Projects Fund-Education capital projects 
1,024,247 
Drug Fund 
15,590 
Total committed fund balances 
7,296,786 
Assigned 
General Purpose School Fund-Education 
4,285,730 
Centralized Cafeteria Fund 
308,560 
Total assigned fund balances 
4,594,290 
Unassigned 
General Fund 
11,713,042 
Total fund balances 
$ 	
24,701,584 
Included in the fund balance classifications are the following encumbrances: 
General Pupose School Fund 	
$ 	
390,727 
Utilities Board  
Net position of the Utilities Board consist of the following: 
Net investment in capital assets 	
$ 86,608,384 
Unrestricted 	
23,931,733  
$ 110,540,117 
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