athens tn acfr fy2021

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City of Athens, Tennessee 
Management's Discussion and Analysis 
June 30, 2021 
General Fund Budgetary Highlights 
Differences in the original budget and the final amended budget for revenues were $763,000 and consisted 
of increases in property taxes and local sales tax. Differences between the original budget and the final 
amended budgeted expenditures, including transfers, were $763,000 and are summarized below: 
$50,000 for traffic signals in public works. 
$192,500 for master plan services and equipment replacement in parks and recreation. 
$49,800 for fire equipment. 
$50,700 for miscellaneous line items in general government departments. 
$420,000 net increase in transfers due to an increase of $820,000 to the Capital Improvement Fund 
transfer and a $400,000 decrease in the debt service transfer. 
Final actual revenues exceeded amended budgeted revenues by $2,348,598 and significant variances are 
summarized below: 
$419,990 more in property taxes. 
$969,056 more in other local taxes primarily because of local sales tax, wholesale 
beer taxes and wholesale liquor taxes. 
$745,856 more in intergovernmental revenues due to state sales tax, state grants 
and reimbursements from other governments. 
$80,876 more in charges for services due to building permits. 
$65,497 more in fines and forfeitures. 
$4,269 more in interest. 
$63,054 more in miscellaneous revenues. 
Final amended budgeted expenditures, including transfers, exceeded actual expenditures by $1,476,841 and 
are summarized below: 
$208,535 in general government expenditures, related primarily to less economic 
development expenditures, less contracted services, less computer equipment 
purchased and less travel and registration fees. 
$461,850 in public safety expenditures, primarily due to vacancies in police and 
related employee benefits and fewer repairs on vehicles. 
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