athens tn acfr fy2021

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CITY OF ATHENS, TENNESSEE 
STATEMENT OF ACTIVITIES 
Year Ended June 30, 2021 
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 
$ 
3,216,820 
$ 
172,156 
$ 
633,675 
$ 
74,101 
$ (2,336,888) 
$ 
$ (2,336,888) 
$ 
Public safety 
5,090,333 
219,798 
53,443 
(4,817,092) 
(4,817,092) 
Highways and streets 
2,833,795 
510,656 
49,600 
(2,273,539) 
(2,273,539) 
Culture and recreation 
956,232 
94,297 
(861,935) 
(861,935) 
Education: 
Instructional 
10,930,632 
49,466 
2,527,036 
(8,354,130) 
(8,354,130) 
Support services 
6,222,938 
238,293 
1,410,443 
(4,574,202) 
(4,574,202) 
Non-instructional 
1,305,943 
41,207 
1,554,770 
290,034 
290,034 
Unallocated depreciation 
348,418 
(348,418) 
(348,418) 
Health and welfare 
116,181 
1,155 
32,486 
(82,540) 
(82,540) 
Interest on debt 
7,178 
(7,178) 
(7,178) 
Total governmental activities 
31,028,470 
816,372 
6,722,509 
123,701 
(23,365,888) 
(23,365,888) 
Business-type activities: 
Conference center 
74,705 
35,832 
(38,873) 
(38,873) 
Sanitation 
821,271 
975,945 
154,674 
154,674 
Total business-type activities 
895,976 
L011,777 
115,801 
115,801 
Total primary government 
$ 31,924,446 
1,828,149 
$ 
6,722,509 
$ 
123,701 
(23,365,888) 
115,801 
(23,250,087) 
$ 
Component unit: 
Public utilities 
$ 65,809,332 
$ 66,906,119 
S 
$ 
10,536 
$ 
1,107,323 
Total component unit 
$ 65,809,332 
$ 66,906,119 
S 
$ 
10,536 
1,107,323 
General revenues: 
Property taxes 
8,381,814 
8,381,814 
Local sales tax 
7,427,784 
7,427,784 
In lieu of taxes 
1,174,091 
1,174,091 
Wholesale beer tax 
548,395 
548,395 
Wholesale liquor tax 
299,267 
299,267 
Other local taxes 
800,520 
800,520 
Intergovernmental revenues not restricted to specific programs 
12,788,094 
12,788,094 
Investment income 
229,872 
9,447 
239,319 
86,109 
Gain (loss) on disposal of capital assets 
(1,024) 
(1,024) 
15,415 
Insurance proceeds 
101,463 
101,463 
Miscellaneous 
422,863 
5,981 
428,844 
Total general revenues 
32,173,139 
15,428 
32,188,567 
101,524 
Change in net position 
8,807,251 
131,229 
8,938,480 
1,208,847 
Net position, beginning of year, as restated 
53,479,044 
3,636,718 
57,115,762 
117,217,746 
Net position, end of year 
$ 62,286,295 
$ 3,767,947 
$ 66,054,242 
$ 118,426,593 
The Notes to Financial Statements are an integral part of this statement. 
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