Athens City Council voted Dec. 15 to adopt the 2026 appropriations ordinance (Ordinance 1‑20‑25), approving a total budget of $84,832,199 amid council questioning about an apparent mismatch between appropriations and revenue projections.
Member Reisner introduced the ordinance at third reading and urged passage so the city could continue operations. Member Swank pressed the administration: revenue figures the council had received showed roughly $52 million in projected revenue, leaving an apparent gap near $32 million compared with the appropriation total.
Treasurer Thomas and Mayor Paterson told council that the apparent shortfall reflects inclusion of loaned/proprietary project funds (noted examples included water and sewer projects and low‑interest loans) and reimbursable grants (projects where the city fronts costs and is later reimbursed). The treasurer said the city routinely budgets expenses for large capital projects that will be covered by loan proceeds or reimbursements and that auditors sometimes present conservative revenue projections that omit these items.
"A budget is a plan," public commenter Aaron Leatherwood told council, urging more programmatic explanation. He recommended council consider passing a temporary budget to allow time for a fuller review; another council member noted council has the option to adopt a temporary budget and finalize a permanent budget by April 1.
After public comment and discussion, the council held a voice vote and approved the ordinance. The mayor and administration committed to providing more integrated revenue and expense presentation in future budgets so council and the public can more easily match projected revenues, carryover and appropriations.
The adopted budget lists $84,832,199 in total appropriations for the year ending Dec. 31, 2026. Council members requested clearer reporting on carryover, loans, proprietary funds and reimbursable grants when next year’s figures are presented; staff agreed to provide additional documentation.