# Draft 1: Fleet Management — FY2018 $1,523 activity difference

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Subject: Records supporting FY2018 Fleet Fund receipts and capital-asset purchases

To the City of Athens records custodian:

Please provide electronic copies of existing records supporting two FY2018 Fleet Fund cash-flow amounts:

- The Fleet-specific schedule reports $670,500 of receipts from customers and $(145,158) of capital-asset purchases.
- The general proprietary statement reports $668,977 of receipts from customers and $(143,635) of capital-asset purchases.

The receipt and purchase differences are each $1,523, and both presentations reconcile to the same $52,915 ending cash balance. The published statements therefore do not establish which activity figures are correct.

Please provide the Fleet Fund accounts-receivable detail, customer-receipt ledger, fixed-asset additions register, cash-disbursement detail, related adjusting journal entries, audit cash-flow workpapers, and any existing reconciliation memo or corrected statement that supports these four amounts. Please limit ledger extracts to entries underlying the $1,523 differences. I am not requesting a new explanation or calculation.

Source references: FY2018 annual audit, PDF page 39 (printed 18) and PDF page 123 (printed 102).