athens tn acfr fy2024

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Operating Capital
Charges for Grants and Grants and
Functions/Programs   Expenses  Services Contributions Contributions
PRIMARY GOVERNMENT
Governmental activities:
General government 7,760,725$   427,893$      -$ 580,259$    
Highways and streets 3,031,090 - 33,271 -
Public safety 6,861,880 - - 429,335
Education:
Instructional 12,593,188 68,147 1,311,377 -
Support services 11,808,044 524,604 4,063,154 -
Non-instructional 1,625,311 35,637 1,438,457 -
Unallocated depreciation 760,197 - - -
Health and welfare 219,688        - - 76,845
Culture and recreation 1,452,111     - - -
Interest on debt and other expenses 1,799,739     - - -
Total governmental activities 47,911,973   1,056,281     6,846,259     1,086,439   
Business-type activities:
Conference center 84,847          41,634          - -
Sanitation 1,168,641     1,013,070     - -
Total business-type activities 1,253,488     1,054,704     - -
TOTAL PRIMARY GOVERNMENT 49,165,461$ 2,110,985$   6,846,259$   1,086,439$ 
Component unit - 
Athens Utility Board 74,238,680$ 76,970,064$ -$ -$
General revenues:
Property taxes
Local sales tax 
In lieu of taxes
Wholesale beer tax
Wholesale liquor tax
Other local taxes
Intergovermental revenues not restricted to specific programs
Investment income
Gain (loss) on disposal of capital assets 
Miscellaneous
Capital contributions
Total general revenues and transfers
Change in net position
Net position
Beginning, as previously reported
Error correction
Beginning, as restated
Ending
CITY OF ATHENS, TENNESSEE
Program Revenues
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2024
The notes to basic financial statements are an integral part of this statement.
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