2017 Schedule of Federal Expenditures and Reports
CITY OF FRIDLEY, MINNESOTA
SCHEDULE OF EXPENDITURES OF FEDERAL
AWARDS AND INDEPENDENT
AUDITOR’S REPORTS
For The Year Ended December 31, 2017
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Government Auditing Standards
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GOVERNMENT AUDITING STANDARDS
Government
Auditing Standards
deficiency in internal control
material
weakness
significant deficiency
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Government Auditing Standards
Government Auditing Standards
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Report on Compliance for Each Major Federal Program
OMB Compliance Supplement
Management’s Responsibility
Auditor’s Responsibility
Government Auditing Standards
U.S. Code
of Federal RegulationsUniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards
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Opinion on Each Major Federal Program
Report on Internal Control over Compliance
deficiency in internal control over compliance
material weakness
in internal control over compliance
significant deficiency in internal
control over compliance
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Report on Schedule of Expenditures of Federal Awards Required by the Uniform
Guidance
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Notes to Schedule of Expenditures of Federal Awards
Note 1 - Basis of Presentation
The Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs expended by the
City of Fridley, Minnesota under programs of the federal government for the year ended December 31, 2017. The
Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform
Administrative Requirements Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the
Schedule presents only a selected portion of the operations of the City of Fridley, Minnesota, it is not intended to and
does not present the financial positions, or change in financial position of the City of Fridley, Minnesota.
Note 2 Summary of Significant Accounting Policies
A. The expenditures on this Schedule are on the modified accrual basis of accounting.
B. Pass-through entity identifying numbers are presented where available.
Note 3 - Indirect Cost Rate
The City of Fridley, Minnesota did not elect to use the 10% de minimis cost rate for indirect (F&A) costs.
Note 4 - Subrecipients
The City of Fridley, Minnesota did not pass any federal funds to subrecipients during FY 2017.
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Financial Statements
Federal Awards
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