Source exceptions and coverage
Review unresolved questions and records needed
One place to review conflicting figures, small total differences, and unanswered questions. Original amounts remain unchanged.
Conflicting audited schedules
Fleet Management Fund
FY2017–18: the Fleet-specific schedule reports receipts of $670,500 and acquisitions of $145,158. The general proprietary schedule reports $668,977 and $143,635. Both pairs differ by $1,523; both schedules reach the same ending cash. This view consistently uses the Fleet-specific schedule. The discrepancy remains unresolved. PDF page 39
Sanitation Fund
FY2018–19: listed operating, pension, acquisition and investing cash flows total a decrease of $83,532, but the schedule reports a $74,658 decrease. Calculated ending cash is $219,925 versus reported $228,799, a difference of $8,874 equal to the listed acquisition. This equality does not establish the correction; source figures remain unchanged. FY2020 opens at the printed $228,799, corroborating the carried balance. The $8,874 acquisition classification remains unresolved; it has not been removed from the source amounts. PDF page 42
Governmental fund source exceptions
USDA Community Facilities Loan Fund
FY2020–21 predecessor schedule lists $7,178 interest both as an expenditure and as another financing use, and prints ending fund balance $1,990,474. The next audit opens FY2021–22 at $1,997,652, a $7,178 difference. Both source amounts are preserved; no correction is inferred. Individual schedule arithmetic matches only when both printed uses are retained. PDF page 131
Printed detail and total differences
15 recorded differences. The amount below is detail minus the printed total; small differences do not by themselves explain their cause.
- City Hall · 2024-2025: -1 dollars. PDF page 29
- Code Enforcement · 2022-2023: -1 dollars. PDF page 36
- Finance · 2024-2025: +2 dollars. PDF page 39
- Fire Prevention · 2023-2024: +2 dollars. PDF page 44
- Hotel/Motel Tax Fund · 2022-2023: -1 dollars. PDF page 96
- Hotel/Motel Tax Fund · 2023-2024: -2 dollars. PDF page 96
- Human Resources · 2024-2025: +2 dollars. PDF page 51
- Information Technology · 2024-2025: +1 dollars. PDF page 53
- Parks Maintenance · 2024-2025: -4 dollars. PDF page 57
- Parks Programming · 2023-2024: -1 dollars. PDF page 61
- Public Works Administration · 2023-2024: +1 dollars. PDF page 71
- Purchasing · 2023-2024: +1 dollars. PDF page 40
- Sanitation Fund · 2024-2025: -1 dollars. PDF page 119
- Street Maintenance · 2022-2023: -1 dollars. PDF page 85
- USDA Community Facilities Loan Fund · 2023-2024: +1 dollars. PDF page 102
Questions and scope limits
These are investigation questions and coverage limitations, not confirmed errors.
Street Maintenance
Invoices and payment dates are still needed to match the project costs to each fiscal year. The memoranda provide context, not a transaction-level reconciliation.
Cemeteries
The contract ledger and invoices are needed to explain the $121,350 actual. Neither the annual mowing bid nor the fencing authorization should be treated as the missing reconciliation.
USDA Community Facilities Loan Fund
The full debt closing statements and payment ledger are still needed to trace the $30 million earlier repayment and confirm the complete refinancing sequence. The packet alone does not establish final passage of every proposed action.
police special services
Payroll totals by position, vacancy and transfer dates, and pay-plan effective dates for FY2022–23 and FY2023–24 are needed to separate pay increases from changes in staffing or account allocation. The records reviewed do not quantify those contributions or establish that new accounting requirements caused the increase. The newly identified FY2024–25 pension amendment concerns the following year and does not explain the FY2023–24 regular-salary jump.
Police Patrol
Payroll and staffing records are needed to separate pay-rate, vacancy and overtime effects. The pension budget allocation is now identified; actual postings are needed to match the allocation to the retirement history.
Fire Suppression
Payroll and staffing records are needed to separate pay-rate, vacancy and overtime effects. The pension budget allocation is now identified; actual postings are needed to match the allocation to the retirement history.
Capital Improvement Fund
Court-project closeout records and storm-water invoices are needed to reconcile annual costs. Pass-through grant awards, recipients and disbursement schedules are still needed to explain that expenditure decrease; total grant revenue is a different measure.
Sanitation Fund
The $3,874 budget-book depreciation amount does not match the FY2024 audited amount of $165,968. The underlying ledger and asset schedules are needed to reconcile that discrepancy and identify which assets caused the audited decrease. The audited view now extends back to FY2017–18; older budget-book detail remains separate.
Traffic Control
FY2024–25 purchase orders, invoices and contract amendments are needed to identify the projects and vendors behind these increases. Later planned purchases should not be substituted for those records.
Animal Control / Animal Shelter
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
City Manager
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Code Enforcement
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Community Development Administration
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Finance
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Fire Administration
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Fire Prevention
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Fleet Maintenance
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Human Resources
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Information Technology
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Parks Administration
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Parks Maintenance
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Parks Programming
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Police Administration
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Public Works Administration
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Purchasing
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Street Cleaning
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
Street Construction
The budget allocation is documented; the actual pension postings are still needed to reconcile the annual retirement amounts and distinguish regular contributions from the additional contribution.
City Hall
Invoice and ledger detail is needed to reconcile the budget explanation to actual annual expenses.
City Council
Invoice and ledger detail is needed to reconcile the budget explanation to actual annual expenses.
Southeast Tennessee Trade & Conference Center Fund
Invoice and ledger detail is needed to reconcile the budget explanation to actual annual expenses.
Fleet Management Fund
The comparable audited series now covers FY2017–18 through FY2024–25. Earlier years are not yet included. The FY2023–24 budget-book purchase total of $573,834 differs from audited acquisitions of $650,679; the $76,845 difference equals the reported capital contribution, but transaction records are needed before treating that equality as a reconciliation. No mixed-basis budget variance is shown.
Fund coverage
All audited funds for FY2024–25 · Citywide reconciliation
Fleet, Sanitation and Conference Center have eight audited cash-flow years, FY2017–18 through FY2024–25. The governmental fund histories now cover every separately reported year located in these audits, including the earlier school debt-service predecessor. First appearance is not a verified legal establishment date. Governmental fund balances are not cash balances.
Drug Fund
8 years: 2017-2018 through 2024-2025. Separately reported throughout the eight audits, FY2017–18 through FY2024–25. This is the start of our reviewed range, not the fund’s establishment date.
Hotel/Motel Tax Fund
4 years: 2021-2022 through 2024-2025. First separately reported in the reviewed collection in FY2021–22, with no brought-forward balance. The FY2017–18 through FY2020–21 schedules do not list a separate Hotel/Motel Tax fund. Its legal establishment date has not been verified.
General Obligation Bond, Series 2021 Fund
4 years: 2021-2022 through 2024-2025. Debt Service – City Projects first appears separately in FY2021–22 with no brought-forward balance. Earlier years are not represented as zero spending. This repayment fund is distinct from the General Obligation Bond construction fund.
USDA Community Facilities Loan Fund
6 years: 2019-2020 through 2024-2025. Includes the FY2019–20 and FY2020–21 Debt Service predecessor, followed by Debt Service – Schools from FY2021–22. It is a school-debt funding history, not solely USDA installment payments; construction funds remain separate. No separate predecessor column was located in FY2017–18 or FY2018–19.
Capital Improvement Fund
8 years: 2017-2018 through 2024-2025. Separately reported throughout FY2017–18 through FY2024–25. Earlier statements use net transfers; later statements separate incoming and outgoing transfers. Construction funds for school and bond projects are not folded into this fund.
Citywide totals must eliminate internal transfers and service charges. The all-funds directory now includes all 18 governmental and proprietary funds for FY2024–25. Ten additional funds now have 70 audited fund-year records. School construction and internal-school histories begin in FY2020–21; general obligation construction begins in FY2021–22. Other added histories span eight years. General Purpose School has a $6 opening-balance difference in FY2019–20; source amounts are preserved.