athens tn acfr fy2020

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943 Crestway Drive

Athens, Tennessee 37303-4136
Phone: (423) 745-2863

Fax: (423) 745-9041

Robert W. Greene, Director of Schools
www.athenscityschools.net _ _ — ——-— = ssi —

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.

inglesideschool . school northcityschool westsideschool = sticise. ymiddleschool

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