athens tn annual budget fy2026 2027

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FY 2026-27 BUDGET OVERVIEW 
 
Internal Service Fund 
The Internal Service Fund consists of the Fleet Management Fund. This Fund’s expenses total $2,706,000, 
an increase of $ 2,000,000 or 283.3% from the previous fiscal year. The budget priorities of this Fund are 
listed in its budget section.  
 
Interfund Transfers 
Interfund transfers total $2,548,100. These transfers include: 
 
• $1,000,000 from the General Fund to the USDA Community Facilities Loan Fund to fund a portion of 
that debt.  
• $400,000 from the General Fund to the General Obligation Bond, Series 2021 Fund to fund a portion of 
that debt. 
• $986,100 from the General Fund to the Fleet Management Fund for the future acquisition of replacement 
vehicles and equipment.  
• $162,000 from the Sanitation Enterprise Fund to the Fleet Management Fund for the future acquisition 
of replacement vehicles and equipment.  
 
Statistical Information 
The budget document contains a variety of relevant statistical information to show historical economic 
trends.  
 
Fee Schedules 
The budget document contains all the user fees that are imposed for certain services and are reviewed 
annually.  
 
Program of Work 
After the budget is approved, a Program of Work document is developed listing all major projects that were 
approved to keep track of their status and  ensure they are completed in a timely manner. This Program of 
Work is presented during each month’s city council meeting and posted on the city’s website. 
 
Budget Amendments 
In accordance with TCA 6-56-208, the city’s adopted budget may be amended during the fiscal year to meet 
the changing needs of the government in the same manner as any other city ordinance may be amended. 
 
Looking Forward to FY 2027-28 
Looking forward to the next fiscal year and beyond, city staff is projecting a year of continued economic 
uncertainty due to high cost of living and excessive consumer prices, elevated home mortgage rates, general 
national and global unrest, supply chain issues, skilled labor shortages, and less federal aid.  
 
Several issues have been spotlighted that will need attention in the next fiscal year and beyond including 
funding the needed personnel and operation costs for the new Fire Station #3 ($1,000,000+/-), implementing 
the results of the employee compensation and classification plan  ($350,000+/-), further improving the 
downtown area, further improving all city parks, further enhancing the city’s image as a sports tourism 
destination, consider completing the SE TN Trade and Conference Center  for economic development 
purposes, resurfacing additional streets, installing more sidewalks, creating a stormwater utility, and 
enhancing EMS services.