# Draft 3: School debt service — FY2021 to FY2022 opening balance

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Subject: Records supporting Debt Service Fund carry-forward from June 30, 2021 to July 1, 2021

To the City of Athens records custodian:

Please provide existing year-end reconciliation schedules, opening-balance entries, adjusting journal entries and any corrected or superseding statements that support the transition from the FY2021 Debt Service Fund to the FY2022 Debt Service – Schools presentation.

The FY2021 detailed schedule lists $7,178 interest in both expenditures and other financing uses and reports ending fund balance of $1,990,474. The FY2022 schedule reports beginning fund balance of $1,997,652, a difference of $7,178.

Please also provide an existing chart-of-accounts crosswalk or fund-establishment/reclassification record identifying the relationship between these two fund presentations, if held. No new reconciliation or explanation is requested.

Source references: FY2021 annual audit, PDF page 131 (printed 104); FY2022 annual audit, PDF page 137 (printed 106).