Report on Compliance & on Internal Control a
CITY OF FRIDLEY,MINNESOTA
FEDERAL FINANCIAL ASSISTANCE
FOR THE YEAR ENDED
DECEMBER 31, 1998
AND REPORTS OF
INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
a
a
CITY OF FRIDLEY, MINNESOTA
TABLE OF CONTENTS
alMa
Page No.
Report on Compliance and on Internal Control over
Financial Reporting Based on an Audit of Financial Statements
Performed in Accordance With Government Auditing Standards 1
Report on Compliance with Requirements Applicable to each Major
Program and Internal Control over Compliance in Accordance with
OMB Circular A-133 3
Schedule of Expenditures of Federal Awards 6
Schedule of Findings and Questioned Costs 7
Schedule of Prior Year Findings 10
H LB Tautges Redpath, Ltd.
` Certified Public Accountants and Consultants
Report on Compliance and on Internal Control over Financial
Reporting Based on an Audit of Financial Statements Performed
in Accordance with Government Auditing Standards
To the Honorable Mayor
and Members of the City Council
Fridley, Minnesota
We have audited the general purpose financial statements of City of Fridley,Minnesota as of and
for the year ended December 31, 1998, and have issued our report thereon, dated June 11, 1999.
We conducted our audit in accordance with generally accepted auditing standards and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether City of Fridley,Minnesota's fmancial
statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws,regulations, contracts and grants, noncompliance with which could have a
direct and material effect on the determination of fmancial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit and,
accordingly,we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance that are required to be reported under Government Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit,we considered the City of Fridley, Minnesota's internal
control over financial reporting in order to determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and not to provide assurance on the internal
control over financial reporting. Our consideration of the internal control over financial reporting
would not necessarily disclose all matters in the internal control over financial reporting that might
be a material weakness.
4810 White Bear Parkway,White Bear Lake, Minnesota 55110, USA Telephone: 651 426 7000 Fax: 651 426 5004
HLB Tautges Redpath,Ltd.is a member of iii is International. A world-wide organization of accounting firms and business advisers.
_..
A material weakness is a condition in which the design or operation of one or more of the internal
control components does not reduce to a relatively low level the risk that misstatements in amounts
that would be material in relation to the financial statements being audited may occur and not be
detected within a timely period by employees in the normal course of performing their assigned
functions. We noted no matter involving internal control over financial reporting and its operation
that we consider to be a material weakness.
However,we noted certain matters involving the internal control and its operation that we have
_. reported to the management of the City of Fridley, Minnesota in a separate report dated June 11,
1999.
This report is intended for the information of management, federal awarding agencies and pass-
through entities. However,this report is a matter of public record, and its distribution is not
limited.
ag -6;4. 2% tp 1-z/ .
HLB TAUTGES REDPATH, LTD.
Certified Public Accountants
June 11, 1999
2
H LB Tautges Redpath, Ltd.
Certified Public Accountants and Consultants
Report on Compliance with Requirements Applicable to each
Major Program and Internal Control over Compliance in
Accordance with OMB Circular A-133
To the Honorable Mayor
and Members of the City Council
Fridley, Minnesota
Compliance
We have audited the compliance of the City of Fridley, Minnesota with the types of compliance
requirements described in the U.S. Office of Management and Budget(OMB) Circular A-133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
December 31, 1998. The City of Fridley, Minnesota's major federal programs are identified in the
summary of auditor's results section of the accompanying schedule of findings and questioned
costs. Compliance with the requirements of laws,regulations, contracts and grants applicable to
_
each of its major federal programs is the responsibility of the City of Fridley, Minnesota's
management. Our responsibility is to express an opinion on the City of Fridley, Minnesota's
compliance based on our audit.
We conducted our audit of compliance in accordance with generally accepted auditing standards;
the standards applicable to financial audits contained in Government Auditing Standards,issued by
the Comptroller General of the United States; and OMB Circular A-133,Audits of States, Local
Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require
_., that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material
effect on a major federal program occurred. An audit includes examining, on a test basis, evidence
about the City of Fridley, Minnesota's compliance with those requirements and performing such
other procedures as we considered necessary in the circumstances. We believe that our audit
provides a reasonable basis for our opinion. Our audit does not provide a legal determination on
AIIMM the City of Fridley, Minnesota's compliance with those requirements.
4810 White Bear Parkway,White Bear Lake, Minnesota 55110, lSA Telephone: 651 426 7000 Fax: 651 426 5004
HLB Tautges Redpath,Ltd.is a member of iii it International. A world-wide organization of accounting firms and business advisers.
In our opinion,the City of Fridley, Minnesota complied, in all material respects, with the
requirements referred to above that are applicable to each of its major federal programs for the year
ended December 31, 1998. However,the results of our auditing procedures disclosed instances on
noncompliance with those requirements that are required to be reported in accordance with OMB
Circular A-133 and which are described in the accompanying schedule of findings and questioned
costs as item 1998-1.
Internal Control Over Compliance
The management of the City of Fridley, Minnesota is responsible for establishing and maintaining
effective internal control over compliance with requirements of laws, regulations, contracts and
grants applicable to federal programs. In planning and performing our audit,we considered the
City of Fridley,Minnesota's internal control over compliance with requirements that could have a
direct and material effect on a major federal program in order to determine our auditing procedures
for the purpose of expressing our opinion on compliance and to test and report on internal control
over compliance in accordance with OMB Circular A-133.
We noted certain matters involving the internal control over compliance and its operation that we
'— consider to be reportable conditions. Reportable conditions involve matters coming to our
attention relating to significant deficiencies in the design or operation of the internal control over
_ compliance that, in our judgment, could adversely affect the City of Fridley, Minnesota's ability to
administer a major federal program in accordance with applicable requirements of laws,
regulations, contracts and grants. Reportable conditions are described in the accompanying
schedule and findings and questioned costs as items described in item 1998-1 and 1998-2 in the
accompanying schedule of findings and questioned costs.
A material weakness is a condition in which the design or operation of one or more of the internal
control components does not reduce to a relatively low level the risk that noncompliance with
applicable requirements of laws, regulations, contracts and grants that would be material in relation
to a major federal program being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. Our consideration of the
internal control over compliance would not necessarily disclose all matters in the internal control
that might be reportable conditions and, accordingly,would not necessarily disclose all reportable
conditions that are also considered to be material weaknesses. However,we believe none of the
reportable conditions described above is a material weakness.
MEM
4
Schedule of Expenditures of Federal Awards
We have audited the general purpose financial statements of the City of Fridley,Minnesota as of
,_ and for the year ended December 31, 1998, and have issued our report thereon dated June 11, 1999.
Our audit was performed for the purpose of forming an opinion on the general purpose financial
statements taken as a whole. The accompanying schedule of expenditures of federal awards is
presented for purposes of additional analysis as required by OMB Circular A-133 and is not a
required part of the general purpose financial statements. Such information has been subjected to
the auditing procedures applied in the audit of the general purpose financial statements and, in our
opinion, is fairly stated, in all material respects, in relation to the general purpose financial
statements taken as a whole.
However, we noted certain matters involving the internal controls and its operation that we have
reported to the management of the City of Fridley, Minnesota in a separate report dated June 11,
1999.
This report is intended for the information of management, federal awarding agencies and pass-
through entities. However,this report is a matter of public record, and its distribution is not
limited.
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HLB TAUTGES REDPATH, LTD.
Certified Public Accountants
August 10, 1999
OMMb
411.Mk
5
CITY OF FRIDLEY,MINNESOTA
_ SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended December 31, 1998
Federal Funding Source/ Federal
Pass Through Agency/ CFDA Federal
Program Title Number Expenditures
U.S.Department of Housing and Urban Development:
Anoka County:
CDBG 14.218 $53,541
Metropolitan Council Housing and Redevelopment Authority:
Section 8 Administrative Services 14.156 50,246
Total Department of Housing and
Urban Development 103,787
U.S.Department of Energy:
State of Minnesota Pollution Control Agency:
Springbrook Watershed 81.041 4,913
OM. U.S.Department of Justice:
Direct:
COPS MORE 16.726 3,484
Local Law Enforcement Block Grant 16.592 22,184
Problem Solving Partnership 16.710 16,751
S.A.C.C.C.:
Juvenile Justice-Safety Net 16.540 19,965
Minnesota Department of Children,Families and Learning Minnesota Family 16.579 83,137
Minnesota Department of Economic Security:
Juvenile Justice-RAP 16.540 33,392
Total U.S.Department of Justice 178,913
U.S.Department of Health
-- and Human Services:
Greater Minneapolis Council of Churches:
Title III-Chore Services 13.635 11,088
Federal Emergency Management
Agency:
Minnesota Division of Emergency Management:
Federal Disaster Assistance 83.544 49,626
Anoka County:
Civil Defense 83.544 2,827
Total Federal Emergency Management Agency 52,453
Total Federal Expenditures $351,154
Notes to the schedule of expenditures of federal awards
Note 1. Basis of Presentation
The above schedule of expenditures of federal awards is presented on the modified accrual basis of accounting.
Expenditures are recognized when incurred.
6
CITY OF FRIDLEY,MINNESOTA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended December 31, 1998
imp
SECTION I- SUMMARY OF AUDIT RESULTS
1. The auditor's report expresses an unqualified opinion on the financial statements of the
City of Fridley, Minnesota.
2. There were no reportable conditions disclosed during the audit of the financial statements
as reported in the Report on Compliance and on Internal Control over Financial Reporting
Based on an Audit of Financial Statements Performed in accordance with Government
Auditing Standards.
3. No instances of noncompliance material to the financial statements of the City of Fridley,
Minnesota were disclosed during the audit.
4. Two reportable conditions relating to the audit of the major federal award programs is
reported in the Report on Compliance with Requirements Applicable to each Major
Program and Internal Control over Compliance in Accordance with OMB Circular A-133.
5. The auditor's report on compliance for the major federal award programs for the City of
Fridley, Minnesota expresses an unqualified opinion.
6. Audit fmdings relative to the major federal award programs for the City of Fridley,
Minnesota are reported in Section III of this Schedule.
7. The program tested as major programs included: Federal Disaster Assistance, CFDA#
83.544 and CDBG, CFDA# 14.218.
8. The threshold for distinguishing Types A and B programs was $300,000.
9. The City of Fridley, Minnesota was determined to be a low-risk auditee.
7
CITY OF FRIDLEY,MINNESOTA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended December 31, 1998
SECTION II-FINANCIAL STATEMENT FINDINGS
No financial statement findings were noted.
SECTION III -FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
FEDERAL EMERGENCY MANAGEMENT AGENCY:
1998-1: Federal Disaster Assistance,CFDA#83.544,passed through Minnesota
Division of Emergency Management.
Condition and Criteria: Per the State of Minnesota Sub-Grantee's Guidebook on Major
Disaster Assistance Procedures for the Public Assistance Program,page 15, the Project
"` Listing Project Completion and Certification Report(P-4) is to be filled out upon
completion of the work described on the damage survey report. The last page of the
report is where the sub-grantee signs certifying they have expended the monies in
accordance with the grant.
The required report was not filed in a timely manner. Although the work was completed
in 1998, the form was not submitted until August 9, 1999.
Recommendation: The grantee should amend its internal control procedures to ensure
AmIN
that reports submitted on a timely basis.
-• Questioned Cost: None.
Grantee Response: As grants are approved,the department responsible for applying for
and receiving the grant must review with the accounting staff the reporting requirements.
This will allow the accounting staff to follow up with the department as the grant
reimbursements come to a close as whether the proper reporting has been completed.
awwW
8
CITY OF FRIDLEY,MINNESOTA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended December 31, 1998
1998-2: Federal Disaster Assistance,CFDA#83.544,passed through Minnesota
Division of Emergency Management.
Condition and Criteria: To report overtime labor expenditures, FEMA requires
prescribed labor records. The overtime on one such report did not foot properly.
Recommendation: The grantee should amend its internal control procedures to ensure
that the reports submitted are mathematically correct.
Questioned Costs: $1,350
MEM
Grantee Response: On each reimbursement request submitted to FEMA,each request
will be reviewed by a second staff member to ensure the proper mathematical
calculations.
— 9
CITY OF FRIDLEY,MINNESOTA
SCHEDULE OF PRIOR YEAR FINDINGS
Year Ended December 31, 1998
SECTION IV-PRIOR YEAR FINDINGS
FEDERAL EMERGENCY MANAGEMENT AGENCY:
1997—Finding No. 1: Civil Defense Program, CFDA No. 83.544,passed through
Anoka County.
Condition: Required County reports had mathematical errors. Form AD-6, Application
for State and Local Assistance (GLA)Federal fiscal year 1997, had an error in the total of
PERSONNEL in column 1. In column 2 there was an error in the amount listed as ALL
OTHER. On Form AD-6,Application for State and Local Assistance (SLA) Federal
fiscal year 1998, column(1) should be twice the amount in column(2). There was an
incorrect amount listed in column(1)for all four line items.
Questioned Cost: Because Anoka County corrects the reports before they are submitted
to the State,there are no questioned costs.
Current Status: The department responsible for submitting the reports has been made
aware of the errors and measures have been taken to reduce the chance of mathematical
errors.
Owl
1997—Finding No.2: Federal Disaster Assistance—Flood, CFDA#83.516,passed
through Minnesota Division of Emergency Management.
Condition: Required reports were not submitted on a timely basis. The Project
Completion and Certification Report must be filled out, the Certification Statement
signed and returned to the State after all work on each DSR has been completed
according to the State of Minnesota Sub-Grantee's Guide Book on Major Disaster
Assistance Procedures for the Public Assistance Program,page 73. Although the work
was completed in 1997, this form has not been submitted.
The Large Project Quarterly Report Form must be provided for each large project, a DSR
approved for more than$46,000 as long as the project remains open according to page 73
of the State of Minnesota Sub-Grantee's Guide Book on Major Disaster Assistance.
10
CITY OF FRIDLEY,MINNESOTA
SCHEDULE OF PRIOR YEAR FINDINGS
Year Ended December 31, 1998
Procedures for the Public Assistance Program.
This report has not been submitted. The Flood work has been completed,but the project
has not been closed since the Project Completion and Certification Report has not been
..., submitted either.
Questioned Costs: None
Current Status: Remains a current year finding, see 1998-Finding No. 1.
11
OMB No.0348-0057
FORM SF-SAC U.S.DEPARTMENT OF COMMERCE—BUREAU OF THE CENSUS
(8-97) ACTING AS COLLECTING AGENT FOR
OFFICE OF MANAGEMENT AND BUDGET
Data Collection Form for Reporting on
AUDITS OF STATES, LOCAL GOVERNMENTS,AND NON-PROFIT ORGANIZATIONS
Complete this form,as required by OMB Circular A-133,"Audits RETURN TO Single Audit Clearinghouse
of States, Local Governments,and Non-Profit Organizations." 1201 E.10th Street
Jeffersonville,IN 47132
PART I GENERAL INFORMATION (To be completed by auditee, except for Item 7)
1. Fiscal year ending date for this submission 2. Type of Circular A-133 audit
mm/dd/yy 12/31/98 1 ® Single audit 2 ❑ Program-specific audit
3. Audit period covered FEDERAL 4. Date received by Federal
1 ®Annual 3 ❑Other- Months GOVERNMENT clearinghouse
2 ❑ Biennial USE ONLY
5. Employer Identification Number(EIN)
a.Auditee EIN 416007700 b. Are multiple EINs covered in this report? 1 ❑Yes 2 ® No
6.AUDITEE INFORMATION 7.AUDITOR INFORMATION (To be completed by auditor)
a.Auditee name a. Auditor name
City of Fridley HLB Tautges Redpath, Ltd.
b.Auditee address (Number and street) b.Auditor address (Number and street)
Street 6431 University Avenue NE Street 4810 White Bear Parkway
City Fridley City White Bear Lake
State Minnesota ZIP Code 55432 State Minnesota ZIP Code 55110
c.Auditee contact c. Auditor contact
Name Richard Prybil Name David J. Mol
Title Finance Director Title Shareholder
d.Auditee contact telephone d. Auditor contact telephone
612-571-3450 651-426-7000
e.Auditee contact FAX(Optional) e.Auditor contact FAX(Optional)
651-426-5004
f.Auditee contact E-mail (Optional) f.Auditor contact E-mail (Optional)
g.AUDITEE CERTIFICATION STATEMENT-This is to certify g.AUDITOR STATEMENT-The data elements and information
that,to the best of my knowledge and belief,the auditee has: included in this form are limited to those prescribed by OMB
(1) Engaged an auditor to perform an audit in accordance Circular A-133.The information included in Parts II and III of
with the provisions of OMB Circular A-133 for the period the form,except for Part III, Items 5 and 6,was transferred
described in Part I, Items 1 and 3; (2)the auditor has from the auditor's report(s)for the period described in Part I,
completed such audit and presented a signed audit report Items 1 and 3,and is not a substitute for such reports.The
which states that the audit was conducted in accordance with auditor has not performed any auditing procedures since the
the provisions of the Circular;and, (3)the information date of the auditor's report(s).A copy of the reporting package
included in Parts I, II,and III of this data collection form is required by OMB Circular A-133,which includes the complete
accurate and complete. I declare that the foregoing is true auditor's report(s), is available in its entirety from the auditee at
and correct. the address provided in Part I of this form.As required by OMB
Circular A-133,the information in Parts II and III of this form
was entered in this form by the auditor based on information
included in the reporting package.The auditor has not
performed any additional auditing procedures in connection
with the completion of this form.
ture of rtifying official Date Month Day Year
4 -J 4 r �� //3:7490
Name/Title of certifying official Signature of audito �r Date Month Day Year
Richard Rpybil, Finance Director y
EIN: 416007700
PART I GENERAL INFORMATION -Continued
8. Indicate whether the auditee has either a Federal cognizant or oversight agency for audit. (Mark(X)one box)
1 ❑ Cognizant agency 2 ® Oversight agency
9. Name of Federal cognizant or oversight agency for audit. (Mark(X) one box)
01 ❑African Development 83 ❑ Federal Emergency 16 ❑Justice 08 ❑Peace Corps
Foundation Management Agency 17 ❑Labor 59 ❑Small Business
02 ❑Agency for 34 ❑ Federal Mediation and 43 ❑National Aeronautics Administration
International Conciliation Service and Space 96 ❑Social Security
Development 39 ❑General Services Administration Administration
10 ❑Agriculture Administration 89 ❑National Archives and 19 ❑State
11 ❑Commerce 93 ❑ Health and Human Records Administration 20 ❑Transportation
94 ❑Corporation for Services 05 ❑National Endowment for 21 ❑Treasury
National and 14 ® Housing and Urban the Arts 82 ❑United States
Community Service Development 06 ❑National Endowment for Information Agency
12 ❑Defense 03 ❑Institute for Museum the Humanities 64 ❑Veterans Affairs
84 ❑Education Services 47 ❑National Science ❑Other-Specify:
81 ❑Energy 04 ❑Inter-American Foundation
66 El Environmental Foundation 07 ❑Office of National Drug
Protection Agency 15 ❑Interior Control Policy
PART II FINANCIAL STATEMENTS (To be completed by auditor)
1. Type of audit report(Mark(X)one box)
1 ® Unqualified opinion 2❑ Qualified opinion 3❑Adverse opinion 4❑ Disclaimer of opinion
2. Is a"going concern"explanatory
paragraph included in the audit report? 1 ❑Yes 2® No
3. Is a reportable condition disclosed? I ®Yes 2❑ No-SKIP to Item 5
4. Is any reportable condition reported as
a material weakness? 1 ❑Yes 2® No
5. Is a material noncompliance disclosed?
1 ❑Yes 2® No
PART III FEDERAL PROGRAMS (To be completed by auditor)
1. Type of audit report on major program compliance
1 ® Unqualified opinion 2 ❑ Qualified opinion 3❑Adverse opinion 4❑ Disclaimer of opinion
2. What is the dollar threshold to distinguish Type A and Type B programs§_.520(b)?
$300,000
3. Did the auditee qualify as a low-risk auditee(§_.530)?
1 ®Yes 2❑ No
4. Are there any audit findings required to be reported under§_.510(a)?
1 ® Yes 2❑ No
5. Which Federal Agencies are required to receive the reporting package? (Mark(X)all that apply)
01 ❑African Development 83 ® Federal Emergency 16 ❑Justice 08 ❑Peace Corps
Foundation Management Agency 17 ❑Labor 59 ❑Small Business
02 ❑Agency for 34 ❑ Federal Mediation and 43 El National Aeronautics Administration
International Conciliation Service and Space 96 ❑Social Security
Development 39 ❑General Services Administration Administration
10 ❑Agriculture Administration 89 ❑National Archives and 19 ❑State
11 ❑Commerce 93 ❑Health and Human Records 20 ❑Transportation
94 ❑Corporation for Services Administration 21 ❑Treasury
National and 14 ❑Housing and Urban 05 ❑National Endowment 82 ❑United States
Community Service Development for the Arts Information Agency
12 ❑Defense 03 ❑Institute for Museum 06 ❑National Endowment 64 ❑Veterans Affairs
84 ❑Education Services for the Humanities oo ❑None
81 ❑Energy 04 ❑Inter-American 47 ❑National Science ❑Other-Specify:
66 ❑Environmental Foundation Foundation
Protection Agency 15 ❑Interior 07 ❑Office of National Drug
Control Policy
EIN: 416007700
PART III FEDERAL PROGRAMS - Continued
6. FEDERAL AWARDS EXPENDED DURING FISCAL YEAR 7. AUDIT FINDINGS AND QUESTIONED COSTS
CFDA Name of Federal Amount expended Major Type of Amount of Internal Audit finding I
number' program program compliance questioned control reference
(c) requirement2 costs findings number(s)
a b a
C (e)
14.218 CDBG , 1 // Yes O , A 1 • A
2 ❑ No 2 D
3 ® C
14.156 Section 8 Administrative Services $50,246 1 ❑Yes 0 NTA 1 ❑A
2 ® No 2 ❑ B
3 ® C
81.041 Springbrook Watershed $4,913 1 ❑Yes 0 N/A 1 ❑A
2 ® No 2 ❑ B
3 ® C
16.726 COPS MORE $3,484 1 ❑Yes 0 N/A 1 ❑A
2 ® No 2 D
3 ® C
16.592 Local Law Enforcement Block Grant $22,184 1 ❑Yes 0 N/A 1 ❑A
2 ® No 2 0
3 ® C
16.710 Problem Solving Partnership $T6,751 1 ❑Yes 0 NTA 1 ❑A
2 ® No 2 ❑ B
3 ® C
16.540 Juvenile Justice—Safety Net $19,965 1 ❑Yes 0 NIA 1 ❑A
2 ® No 2 ❑ B
3 ® C
16.579 Minnesota Department of Children, Families $83,137 1 ❑Yes 0 N/A 1 ❑A
and Learning Minnesota Family 2 ® No 2 El B
3 ® C
16.540 Juvenile Justice—RAP $33,392 1 ❑Yes 0 N/A 1 ❑A
2 ® No 2 ❑ B
3 ® C
13.635 Title III—Chore Services $11,088 1 -❑Yes 0 N/A I ❑A
2 ® No 2 ❑ B
3 ® C
TOTAL FEDERAL AWARDS EXPENDED IF ADDITIONAL LINES ARE NEEDED, PLEASE REFER TO THE INSTRUCTIONS
FOR OMB CIRCULAR A-133 WORD PRO ESSIN T MP AT
1 Or other identifying number when the Catalog of Federal Domestic Assistance(CFDA)number is not available.
2 Type of compliance requirement(Enter the letter(s)of all that apply to audit findings and questioned costs reported for each Federal program.)
A.Activities allowed or unallowed G.Matching,level of effort,earmarking L. Reporting
B.Allowable costs/cost principles H.Period of availability of funds M.Subrecipient monitoring
C.Cash management I.Procurement N.Special tests and provisions
D.Davis-Bacon Act J.Program income 0. None
E.Eligibility K. Real property acquisition and
F. Equipment and real property management relocation assistance
3 Type of internal control findings(Mark(X.all that apply)
A.Material weaknesses B.Reportable conditions C. None reported
•
EIN: 416007700
PART III FEDERAL PROGRAMS - Continued
6. FEDERAL AWARDS EXPENDED DURING FISCAL YEAR 7. AUDIT FINDINGS AND QUESTIONED COSTS
CFDA Name of Federal Amount expended Major Type of Amount of Internal Audit finding
number' program program compliance questioned control reference
( ) ( b) La)(c) requirement2 costs findings 3 number(s)
a ( ) (c) (d) (e)
83.544 Federal Disaster Assistance $49,626 1 Yes B N/A 1 ❑A 1998-1; 1998-2
2 Er NO 2 ® B
3 ❑ C
83.544 Civil Defense $2,827 1 ❑Yes 0 N7A 1 ❑A
2 ® No 2 ❑ B
3 ® C
1 ❑Yes 1 ❑A
2 No 2 ❑ B
3 ❑ C
1 ❑Yes 1 ❑A
2 N 2
3 ❑ C
1 El Yes 1 E
2 NO 2 ❑ B
3 ❑ C
1
El Yes 1 El
2 No 2 ❑ B
3 D
1 ❑Yes 1 ❑A
2 No 2 ❑ B
3 ❑ C
1 ❑Yes 1 ❑A
2 N 2
3 ❑ C
1 ❑Yes 1 ❑A
2 r] No 2 ❑ B
3 ❑ C
1 ❑Yes 1 D
2 N 2
3 ❑ C
TOTAL FEDERAL AWARDS EXPENDED $351,154 IF ADDITIONAL LINES ARE NEEDED, PLEASE REFER TO THE INSTRUCTIONS
FOR OMB CIRCULAR A-133 WORD PROCESSING TEMPLATE
1 Or other identifying number when the Catalog of Federal Domestic Assistance(CFDA)number is not available.
2 Type of compliance requirement(Enter the letter(s)of all that apply to audit findings and questioned costs reported for each Federal program.)
A.Activities allowed or unallowed G.Matching,level of effort,earmarking L.Reporting
B.Allowable costs/cost principles H.Period of availability of funds M.Subrecipient monitoring
C.Cash management I.Procurement N.Special tests and provisions
D.Davis-Bacon Act J.Program income 0.None
E.Eligibility K. Real property acquisition and
F.Equipment and real property management relocation assistance
3 Type of internal control findings(Mark(X)all that apply)
A.Material weaknesses B.Reportable conditions C.None reported