# Draft 2: Sanitation — FY2019 $8,874 acquisition classification

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Subject: Records supporting the FY2019 Sanitation Fund $8,874 capital-asset entry

To the City of Athens records custodian:

Please provide electronic copies of existing records supporting the FY2019 Sanitation Fund acquisition of capital assets reported as $(8,874), including the fixed-asset addition entry, invoice, payment date, cash-disbursement record, accounts-payable roll-forward, related adjusting journal entries, and audit cash-flow workpapers.

The cash-flow statement's listed lines total a decrease of $83,532 and ending cash of $219,925. Its printed net decrease of $74,658 and ending cash of $228,799 reconcile only when the $(8,874) acquisition line is excluded. The FY2020 audit opens at $228,799 and includes an $(8,874) “Other” item in the operating-income-to-cash reconciliation. The matching amount does not establish whether the acquisition was noncash, paid in a later period, or presented in the wrong section.

Please include any existing reconciliation memo, proposed adjustment, or corrected statement connecting the FY2019 acquisition line to the FY2020 “Other” item. I am not requesting a new analysis.

Source references: FY2019 annual audit, PDF page 42 (printed 17); FY2020 annual audit, PDF page 45 (printed 20).