# Draft 7: Federal Projects — FY2024 to FY2025 grant-level revenue decline

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Subject: Existing Federal Projects grant-revenue detail for FY2024 and FY2025

To the City of Athens records custodian:

Please provide electronic copies of existing Federal Projects Fund records that reconcile “Federal funds received through state” revenue of $3,786,792 for the fiscal year ended June 30, 2024 and $1,707,903 for the fiscal year ended June 30, 2025 to individual grants or projects. Please include:

- project budgets approved by the Board of Education and State of Tennessee;
- grant-level revenue ledger entries with project and account codes;
- reimbursement claims, approval notices, receipt dates and amounts;
- receivable and deferred-revenue roll-forwards; and
- award closeout or final-expenditure schedules, including ESSER or other Education Stabilization programs recorded in this fund.

The $2,078,889 decrease is established by the audited fund schedules. FY2024 federal-award schedules identify substantial Education Stabilization expenditures, but those schedules cover a different reporting scope and do not reconcile the fund's revenue. The separate $200,000 FY2025 transfer supplied working cash for reimbursement-based grants and is not being treated as revenue. I am requesting existing grant-level records, not a new explanation attributing the decrease to ESSER or another program.

Source references: FY2024 annual audit, PDF pages 44 and 194–196; FY2025 annual audit, PDF pages 23, 41 and 191–194.