athens tn acfr fy2021

Unverified text extraction. Check the original page for numbers, names, and layout.

CITY OF ATHENS, TENNESSEE 
NOTES TO FINANCIAL STATEMENTS 
June 30, 2021 
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 
$ 
102,934 
Centralized Cafeteria Fund-Inventory 
25,575 
Cemetery Perpetual Care Fund-Nonexpendable 
92,131 
Total nonspendable fund balances 
220,640 
Restricted 
General Fund-Law Enforcement 
120,313 
General Purpose School Fund-Career Ladder 
4,050 
General Purpose School Fund-Stabilization Reserve 
160,162 
School Construction Fund 
263,815 
Cemetery Perpetual Care Fund-Expendable 
287,015 
Debt Service 
1,997,652 
Internal School Fund-student activities 
153,073 
Drug Fund 
76,203 
Total restricted fund balances 
3,062,283 
Committed 
General Fund-Police benefit 
22,463 
Capital Improvement Fund-Capital improvements 
6,486,680 
Education Capital Projects Fund-Education capital projects 
24,247 
School Construction Fund 
313,210 
Drug Fund 
15,590 
Total committed fund balances 
6,862,190 
Assigned 
General Purpose School Fund-Education 
6,380,701 
Centralized Cafeteria Fund 
658,329 
Total assigned fund balances 
7,039,030 
Unassigned 
General Fund 
17,507,197 
Total fund balances 
$ 
34,691,340 
Utilities Board 
Net position of the Utilities Board consist of the following: 
Net investment in capital assets 
$ 
94,289,735 
Unrestricted 
24,136,858 
$ 118,426,593 
-47-