# Draft 4: School opening-balance corrections — FY2025

Not sent. Review before submitting.

Subject: Existing schedules supporting FY2025 school and governmentwide opening-balance corrections

To the City of Athens records custodian:

Please provide existing reconciliation schedules and journal-entry support for the FY2025 General Purpose School Fund beginning-balance error correction of $1,214,893, and the existing schedule connecting fund-level corrections to the governmentwide beginning-balance error correction of $2,877,152.

The request is limited to the support for these published opening adjustments, including any existing explanation, approved adjustment schedule, or corrected prior-year schedule. These adjustments are not being characterized as current-year revenue, and the different totals are not assumed to be an error.

Source references: FY2025 annual audit, PDF pages 30, 33 and 40.