All audited funds
See revenue, spending, and year-end balances reported in the FY2025 audit. Select a fund to explore its financial history, spending detail, and source records.
A fund is a separate pool of money set aside for particular services or purposes. This overview includes 18 city and school funds; Athens Utilities Board is reported separately.
Explore citywide finances · Download fund summary
Governmental funds
FY2025 audited figures · Fiscal year ended June 30, 2025.
These use fund-balance accounting. Borrowing and transfers are separate from revenue.
Enterprise funds
FY2025 audited figures · Fiscal year ended June 30, 2025.
These use accrual accounting and include depreciation. Balances are net position, not cash.
| Fund | RevenueFY2025 | ExpensesFY2025 | Ending net positionJune 30, 2025 |
|---|---|---|---|
| Conference CenterHistory: FY2018 to FY2025 · cash flow | 46,847 | 89,766 | 523,747 |
| SanitationHistory: FY2018 to FY2025 · cash flow | 1,144,891 | 1,268,771 | 3,572,669 |
Internal service funds
FY2025 audited figures · Fiscal year ended June 30, 2025.
These charge other city funds. Do not add their revenue or expenses again to the citywide totals.
| Fund | RevenueFY2025 | ExpensesFY2025 | Ending net positionJune 30, 2025 |
|---|---|---|---|
| Fleet ManagementHistory: FY2018 to FY2025 · cash flow | 1,943,107 | 722,707 | 11,503,634 |
| Employee Medical BenefitsHistory: FY2018 to FY2025 | 13,813 | 0 | 303,834 |
Largest recent spending changesThe five largest dollar movements in the reviewed governmental fund histories, FY2024 to FY2025.
Ranked by absolute expenditure change. These are fund-level movements, not measures of service quality or savings. Debt repayment and construction can dominate a year.
Debt Service – Schools
FY2024: $31,797,953 → FY2025: $6,575,189. Change: −$25,222,764.
The FY2025 audit describes permanent financing used to repay temporary school-construction financing. A decline in debt-service expenditures should not be read as an equivalent decline in school services.
Read management’s explanationEducation Capital Projects
FY2024: $3,219,466 → FY2025: $564,298. Change: −$2,655,168.
The financial schedules establish the change. A specific explanation of the full decrease remains unconfirmed.
General Obligation Bond Construction
FY2024: $3,087,295 → FY2025: $435,553. Change: −$2,651,742.
The FY2025 audit identifies animal-shelter construction, fire-station property, and road work near the school. These describe current-year uses, not a complete explanation of the decrease.
Read management’s explanationFederal Projects
FY2024: $3,778,295 → FY2025: $1,716,400. Change: −$2,061,895.
The financial schedules establish the change. A specific explanation of the full decrease remains unconfirmed.
Capital Improvement
FY2024: $1,935,108 → FY2025: $3,347,480. Change: +$1,412,372.
The FY2025 audit identifies radios, park improvements, a property purchase, and stormwater engineering as major capital items. It does not allocate the full annual increase among them.
Read management’s explanation