athens tn acfr fy2023

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CITY OF ATHENS, TENNESSEE
NOTES TO FINANCIAL STATEMENTS
June 30, 2023
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
General Fund-Prepaid expenses
Centralized Cafeteria Fund-Inventory
Cemetery Perpetual Care Fund-Nonexpendable
Total nonspendable fund balances

Restricted
General Fund-Law Enforcement
General Purpose School Fund-Career Ladder
General Purpose Schoo! 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
Drug Fund

Total committed fund balances

Assigned
General Purpose School Fund -
Education
Encumbrances
Centralized Cafeteria Fund

Total assigned fund balances

Unassigned
School Construction Fund
General Fund

Total unassigned fund balances
Total fund balances

-51-

$

109,257
100,000

20,681
102,326

332,264

88,959
1,949
253,157
4,374,542
258,517
44,923
2,811,574
482,006
162,115
112,640

8,590,382

25,613
12,467,331
15,590

12,508,534

8,674,790
103,350
1,096,718

9,874,858

(289,819)
19,147,282

18,857,463

$

50,163,501