# Draft 5: School Construction transfer — FY2025 $564,298 inferred route

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Subject: Existing entries identifying the counterparty for the FY2025 $564,298 Education Capital Projects transfer

To the City of Athens records custodian:

Please provide electronic copies of existing interfund-transfer ledger entries, journal vouchers, account detail, and supporting approvals for:

- the School Construction Fund's $1,505,826 total transfers out;
- the $941,528 recorded in Debt Service – Schools account `04-0000-7045 Transfer In From Capital Projects Fund`; and
- the Education Capital Projects Fund's $564,298 transfer in.

Please include the sending and receiving funds, posting dates, account codes, amounts, and any transfer-reconciliation schedule. The audit narrative supports a transfer of remaining School Construction money toward school debt, and the budget account identifies $941,528 transferred into school debt from a capital-project source. Subtracting $941,528 from School Construction's $1,505,826 total leaves $564,298, exactly matching Education Capital Projects' receipt. No reviewed source explicitly names School Construction as the sender of that $564,298, so this request seeks the existing counterparty-level record rather than a new explanation.

Source references: FY2025 annual audit, PDF pages 24, 33, 55 and 79; FY2026–27 budget book, PDF page 106.