Greenville County, South Carolina
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1 Greenville County, South Carolina Notes to Schedule of Expenditures of Federal Awards For the year ended June 30, 2014 Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule ) includes the federal grant activity of Greenville County under programs of the federal government for the year ended June 30, The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Circular A- 133, Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of the operations of Greenville County, it is not intended to and does not present the financial position, changes in net assets or cash flows of Greenville County. Note 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the (identify basis of accounting) basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, Cost Principles for Nonprofit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Passthrough entity identifying numbers are presented where available. 163
2 Greenville County, South Carolina Schedule of Expenditures of Federal Awards Year Ended June 30, 2014 Federal Grantor/Pass-Through Grantor Program Title Federal CFDA Pass- Through Grantor's Expenditures Federal Awards passed through to subrecipients U.S. Environmental Protection Agency Passed through SC Department of Health and Environmental Control Middle Saluda Pollution C $ 2,844 $ - Total passed through SC Department of Health and Environmental Control 2,844 - Total U.S. Environmental Protection Agency 2,844 - U.S. Department of Agriculture Passed through SC Department of Social Services DSS Summer Snack Program SF ,571 - DSS After School Snack Program C11131F 18,470 - Total passed through SC Department of Social Services 29,041 - Total U.S. Department of Agriculture 29,041 - Appalachian Regional Commission Passed through Tennessee Valley Authority Swamp Rabbit Northern Extension ARC ,850 - Total passed through Tennessee Valley Authority 5,850 - Total Appalachian Regional Commission 5,850 - U.S. Department of Health & Human Services Passed through SC Office of Lieutenant Governor Model Approaches to Legal Assistance MALGCPC10 3,502 - Total passed through SC Office of Lieutenant Governor 3,502 Passed through SC Department of Health and Environmental Control SC Hospital Preparedness Program UP ,083 - Total passed through SC Department of Health and Environmental Control 42,083 - Passed through SC Department of Social Services Sheriff-Warrants / C14023CSP 24,089 - IV-D Incentives C14023C 79,240 - IV D Warrants C14023C 76,428 - IV D Unit Costs C14023C 728,248 - Total passed through SC Department of Social Services 908,005 - Total U.S. Department of Health & Human Services 953,590 - U.S. Department of Housing and Urban Development Direct Programs Fair Housing FH400G ,326 - Housing Counseling Grant HC Total Direct Programs 18,745 - Passed through Greenville County Redevelopment Authority Fair Housing B14UY ,871 - Total passed through Greenville County Redevelopment Authority 43,871 - Passed through National Community Reinvestment Coalition Fair Housing Initiatives N/A 20,386 - Total passed through National Community Reinvestment Coalition 20,386 - Passed through City of Greenville Fair Housing B14MC ,339 - The Key B14MC45 37,852 - Total passed through City of Greenville 55,191 - Total U.S. Department of HUD 138,193 - See notes to the schedule of expenditures of federal awards 164
3 Greenville County, South Carolina Schedule of Expenditures of Federal Awards Year Ended June 30, 2014 Federal Grantor/Pass-Through Grantor Program Title Federal CFDA Pass- Through Grantor's Expenditures Federal Awards passed through to subrecipients U.S. Department of Transportation Passed through SC Department of Transportation P/L Funds N/A 409,321 - Section 8 - Planning Commission N/A 83,200 83,200 Total passed through SC Department of Transportation 492,521 83,200 Passed through SC Department of Parks, Recreation and Tourism Swamp Rabbit Norther Extension RTP RTP ,530 - Passed through SC Department of Public Safety Blythe Goodwin Hagood House LPA ,563 - Enhanced DUI Enforcement KS2014HS ,650 - Total passed through SC Department of Public Safety 52,213 - Total U.S. Department of Transportation 590,264 83,200 U.S. Department of Justice Justice Assistance Grant Cluster Direct Programs JAG FY DJBX0915 5,750 - JAG FY DJBX ,293 - JAG FY DJBX0974 8,187 - JAG FY DJBX ,469 - Total Justice Assistance Grants Cluster 137,699 - Direct Programs Federal Equitable Sharing ,567 - Total Direct Programs 501,266 - Passed through SC Department of Public Safety Juvenile Facility Equipment 1J J ,475 - Juvenile Facility Equipment 1J J ,369 - Total passed through SC Department of Public Safety 142,844 - Passed through National Institute of Justice DNA Backlog DNBX ,222 - DNA Backlog DNBX0103 2,471 - Total passed through National Institute of Justice 50,693 - Total U.S. Department of Justice 694,803 - U.S. Department of Energy Passed through James Madison University ARRA - Vehicle Service Center Propane DE-EE ,850 - Total Passed through James Madison University 2,850 - Total US. Department of Energy 2,850 - U.S. Department of Homeland Security Passed through SC Emergency Management Division LEMPG 12EMPG EMPG01 14,503 - LEMPG 13EMPG EMPG01 64,248 - Citizen Corps CCP01 9,000 - Total passed through SC Emergency Management Division 87,751 - Passed through SC State Law Enforcement Division Homeland Security 10SHSP SHSP17 2,173 - Homeland Security 11SHSP SHSP01 4,569 - WMD Team Enhancements SHSP16 111,108 - Total passed through SC State Law Enforcement Division 117,850 - Total U.S. Department of Homeland Security 205,601 - See notes to the schedule of expenditures of federal awards 165
4 Greenville County, South Carolina Schedule of Expenditures of Federal Awards Year Ended June 30, 2014 Federal Grantor/Pass-Through Grantor Program Title Federal CFDA Pass- Through Grantor's Expenditures Federal Awards passed through to subrecipients U.S. Department of Treasury Direct Programs Federal Equitable Sharing N/A 128,263 - Total Direct Programs 128,263 - Total U.S. Department of Treasury 128,263 - U.S. Department of Labor Workforce Investment Act Cluster Passed through SC Department of Employment and Workforce WIA Rapid Response 13RRA RRA04 179,850 - WIA Youth Program 12Y Y ,197 - WIA Incumbent Worker 12RRIWT RRIWT15 5,040 - WIA Rapid Response 13RRIWT RRIWT08 9,700 - WIA Dislocated Worker 12DW DW004 32,879 - WIA Youth 13Y Y , ,017 WIA Incentive 13INC INC04 4,584 - WIA Adult 13A A ,774 - WIA Dislocated Worker National Emergency 13DWT DWT04 35,015 - WIA Dislocated Worker Program 13DW DW ,757 - WIA Incentive12INC INC04 7,950 - WIA Adult 12A A ,791 - Total WIA Cluster 2,901, ,017 Total U.S. Department of Labor 2,901, ,017 Total Expenditures of Federal Awards $ 5,653,173 $ 284,217 See notes to the schedule of expenditures of federal awards 166
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