athens tn acfr fy2020 text edition

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943 Crestway Drive 
Athens, Tennessee 37303-4130 
Phone: (423) 74$-2863 
41
 11
 IS 
11 
Fax: (423) 745-9041 
athenscityschools 
Robert W. Greene, Director of Schools 
www.athenscityschools.net  
MANAGEMENT'S CORRECTIVE ACTION PLAN 
Contact Person: Traci Bryant, Supervisor of Finance 
Anticipated Completion Date: December 14, 2020 
Comptroller of the Treasury 
Office of State and Local Finance 
Cordell Hull Building 
425 Fifth Avenue North 
Nashville, TN 37243 
The Athens City Board of Education respectfully submits the following corrective action plan for the year 
ended June 30, 2020. 
Independent public accounting firm: 
Neal, Scouten, McConnell, PC 
Suite 1440 Republic Centre 
633 Chestnut Street 
Chattanooga, TN 37450-1440 
Audit Period: July 1, 2019 —June 30, 2020 
The finding from the June 30, 2020 Schedule of Findings and Questioned Costs is discussed below. The 
finding is numbered consistently with the number assigned in the schedule. 
2020-001: Compliance with State Budgetary Requirements 
The State of Tennessee requires all expenditures of governmental funds to be appropriated. 
Fund expenditures exceeded budgeted expenditures for the Centralized Cafeteria Fund by $73,403 for 
the year ended June 30, 2020. 
Recommendation: 
We recommend the Board of Education budget all expenditures in their governmental funds in the 
future. Procedures should be implemented to ensure that unbudgeted expenditures do not occur. 
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