Records-request drafts

Subject: Records supporting FY2018 Fleet Fund receipts and capital-asset purchases To the City of Athens records custodian: Please provide electronic copies of existing records supporting two FY2018 Fleet Fund cash-flow amounts: - The Fleet-specific schedule reports $670,500 of receipts from customers and $(145,158) of capital-asset purchases. - The general proprietary statement reports $668,977 of receipts from customers and $(143,635) of capital-asset purchases. The receipt and purchase differences are each $1,523, and both presentations reconcile to the same $52,915 ending cash balance. The published statements therefore do not establish which activity figures are correct. Please provide the Fleet Fund accounts-receivable detail, customer-receipt ledger, fixed-asset additions register, cash-disbursement detail, related adjusting journal entries, audit cash-flow workpapers, and any existing reconciliation memo or corrected statement that supports these four amounts. Please limit ledger extracts to entries underlying the $1,523 differences. I am not requesting a new explanation or calculation. Source references: FY2018 annual audit, PDF page 39 (printed 18) and PDF page 123 (printed 102).

Subject: Records supporting the FY2019 Sanitation Fund $8,874 capital-asset entry To the City of Athens records custodian: Please provide electronic copies of existing records supporting the FY2019 Sanitation Fund acquisition of capital assets reported as $(8,874), including the fixed-asset addition entry, invoice, payment date, cash-disbursement record, accounts-payable roll-forward, related adjusting journal entries, and audit cash-flow workpapers. The cash-flow statement's listed lines total a decrease of $83,532 and ending cash of $219,925. Its printed net decrease of $74,658 and ending cash of $228,799 reconcile only when the $(8,874) acquisition line is excluded. The FY2020 audit opens at $228,799 and includes an $(8,874) “Other” item in the operating-income-to-cash reconciliation. The matching amount does not establish whether the acquisition was noncash, paid in a later period, or presented in the wrong section. Please include any existing reconciliation memo, proposed adjustment, or corrected statement connecting the FY2019 acquisition line to the FY2020 “Other” item. I am not requesting a new analysis. Source references: FY2019 annual audit, PDF page 42 (printed 17); FY2020 annual audit, PDF page 45 (printed 20).

Subject: Records supporting Debt Service Fund carry-forward from June 30, 2021 to July 1, 2021 To the City of Athens records custodian: Please provide existing year-end reconciliation schedules, opening-balance entries, adjusting journal entries and any corrected or superseding statements that support the transition from the FY2021 Debt Service Fund to the FY2022 Debt Service – Schools presentation. The FY2021 detailed schedule lists $7,178 interest in both expenditures and other financing uses and reports ending fund balance of $1,990,474. The FY2022 schedule reports beginning fund balance of $1,997,652, a difference of $7,178. Please also provide an existing chart-of-accounts crosswalk or fund-establishment/reclassification record identifying the relationship between these two fund presentations, if held. No new reconciliation or explanation is requested. Source references: FY2021 annual audit, PDF page 131 (printed 104); FY2022 annual audit, PDF page 137 (printed 106).

Subject: Existing schedules supporting FY2025 school and governmentwide opening-balance corrections To the City of Athens records custodian: Please provide existing reconciliation schedules and journal-entry support for the FY2025 General Purpose School Fund beginning-balance error correction of $1,214,893, and the existing schedule connecting fund-level corrections to the governmentwide beginning-balance error correction of $2,877,152. The request is limited to the support for these published opening adjustments, including any existing explanation, approved adjustment schedule, or corrected prior-year schedule. These adjustments are not being characterized as current-year revenue, and the different totals are not assumed to be an error. Source references: FY2025 annual audit, PDF pages 30, 33 and 40.

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.

Subject: Existing Capital Improvement Fund grant-revenue detail for FY2022 through FY2024 To the City of Athens records custodian: Please provide electronic copies of existing Capital Improvement Fund records that allocate audited intergovernmental revenue to individual grants and projects for the fiscal years ended June 30, 2022, 2023 and 2024. Please include: - general-ledger revenue entries with fund, revenue account and project codes; - grant reimbursement requests, payment notices and cash receipts; - grant-receivable roll-forwards and year-end adjusting entries; - award draw schedules and closeout records; and - any existing reconciliation from those records to audited intergovernmental revenue of $2,781,089 in FY2022, $2,594,738 in FY2023 and $986,298 in FY2024. For each existing record, please retain fields identifying the grant or award, project, recognition date, receipt date and amount. The request includes records for the Surface Transportation Block Grant paving project, Heritage Park Local Parks and Recreation Fund grant, and TDEC ARP Stormwater Improvement Project only to the extent their transactions were recorded in the Capital Improvement Fund during these three fiscal years. It does not seek a new allocation of award ceilings, project budgets, contracts, expenditures or later receipts to the audited revenue totals. Source references: FY2022 annual audit, PDF pages 25, 36 and 54; FY2023 annual audit, PDF pages 25 and 36; FY2024 annual audit, PDF pages 24 and 36.

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.

Subject: Existing support for the FY2024 General Purpose School state-funds increase To the City of Athens records custodian: Please provide electronic copies of existing General Purpose School Fund records that reconcile audited “State funds” revenue of $10,407,480 in FY2023 and $12,709,813 in FY2024 to individual state programs, grants and revenue accounts. Please include the revenue ledger and chart-of-accounts crosswalk, grant or award notices, reimbursement claims and receipts, receivable roll-forwards, and year-end adjusting entries for the $2,302,333 increase. Please include records for TISA Outcomes Revenue, Innovative School Models, Public Schools Security, State Special Education Preschool, and electric-bus funding only to the extent those items were recorded within the audited State funds totals. The FY2024 audit links much of increased school funding to electric buses, while Council materials document several budget amendments; neither source allocates audited receipts by program. The City's separate $2,421,000 contribution changed presentation from a transfer in FY2023 to City revenue in FY2024 and is outside this state-funds request. Source references: FY2023 annual audit, PDF page 42; FY2024 annual audit, PDF pages 25 and 42.

Subject: Paving — scope and spending reconciliation To the City of Athens records custodian: Please provide existing approved scope lists, executed contracts, change orders, pay estimates and invoice records connecting the June 20, 2023 paving schedule totaling $2,034,307.05 and the August 15, 2023 $57,000 Rosedale/Hornsby estimate to project or account codes and recorded expenditures. Please identify overlap with PIN 123661.00 or other STBG projects through existing records. Estimates and contract amounts are not assumed to be payments. Please also provide final quantities, pay applications and payment support for PIN 123661.00 at the $1,145,611.48 amended ceiling, and separately for PIN 132258.00 / RFB 25-10, whose final construction amount was estimated at approximately $1,785,000 in August 2026. Include the Dennis Street change order and approval/payment support for the separate Gresham Smith $20,000 amendment request.

Subject: Animal shelter — kennel and construction closeout To the City of Athens records custodian: Please provide the executed Midmark kennel order or contract supporting the November 2023 $291,009.50 recommendation and approval, invoices, installation acceptance, and payment records. Please provide executed Wilson construction amendments, final pay application, retainage release and acceptance records; and the executed Humane Society contribution agreement and receipts corresponding to the draft $252,092 contribution. Include any approval of the proposed $900,000 shelter ARPA allocation and its project ledger.

Subject: Fire Station #3 — property and construction records To the City of Athens records custodian: Please provide the purchase agreement, closing statement and payment support for the Elizabeth Street property approved June 18, 2024 for Fire Station 3, together with executed design and construction contracts, amendments, pay applications and completion records currently held. Council approval alone is not assumed to establish closing or payment. For the June 16, 2026 KTM award of $5,985,590, please include the executed contract and notice to proceed. Include the separate Wold construction-administration notice to proceed, support for reported design spending, and invoices under the July 21 UES estimated $48,475 unit-rate approval.