If you have any questions, please contact Todd Bouey of Financial Analysis and Reporting at (213)
|
|
- Muriel Welch
- 5 years ago
- Views:
Transcription
1 RON GALPER!N CONTROLLER Honorable Members of the City Council City of Los Angeles, California Dear Honorable Members: SUBJECT: FISCAL YEAR SINGLE AUDIT REPORT Under the City Charter, the City Council is responsible for arranging for and determining the scope of the annual financial statement audit. Attached to this transmittal are four copies of the fiscal year audited Single Audit Report. The report is based on the results of an audit conducted by Simpson and Simpson, a firm of independent certified public accountants. Other audited reports, such as the financial statements for the Municipal Improvement Corporation of Los Angeles and the Cost Allocation Plan will be forwarded to the City Council as they are completed. If you have any questions, please contact Todd Bouey of Financial Analysis and Reporting at (213) Sincerely, ~~ CLAIRE BARTELS Chief Deputy Controller Attachments 200 N, MAIN STREET, SUITE 300, LOS ANGELES, CA (213) CONTROLLER.LACITY.ORG AN EQUAL EMPLOYMENT OPPORTUNITY - AFFIRMATIVE ACTION EMPLOYER
2 u.s. BANK rower 633 WLST 5TH STIUT:l; SUITE 3320 LOS ANGELES, CA (213) TELEPHONE (213) FAX SIMPSON &. SIMPSON CERTIf'II]) PUf}UC ACCOUNT1\NTS i'oi.ln!)inc, I'ARTNERS BftA!NARD C. SIMPSON, CPr\ MEUlA W. SIMI)SON, CPI\ Audit and Governmental Efficiency Cornmittee Los Angeles City Council C/o City Clerk City Hall, Room North Spring Street Los Angeles, California Enclosed are four (4) bound copies of the single audit reports for the City of Los Angeles (City) for the fiscal year ended June 30, 2013 and four (4) copies of the required corrective action plan provided by the Controller's Office. We performed our audits in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, and U.S. Office of Management and Budget (OMB) Circular A-133. As indicated in our report dated January 10, 2014, we expressed unrnodified opinions on the compliance and internal control over financial reporting. As indicated in our report dated March 21, 2014, we expressed an unmodified opinion on the compliance with requirements applicable to all major programs under OMB Circular A- 133, except for Community Development Block Grant/Entitlement Grants which was qualified. If you have any questions, please contact us at (213) Sincerely, ''fa+- (oj'l~ Simpson & Simpson Enclosures: 4 cc: Todd Bouey, Controller's Office with 100 enclosures (CPA) The CPA. Never Underestimate The Value:"
3 RON GALPERIN CONTROLLER SUBJECT: ACTION PLAN FOR CITY OF LOS ANGELES SINGLE AUDIT Under the provisions of U.S. Office of Management and Budget Circular A-133, a recipient of Federal funds must prepare a Corrective Action Plan for each finding in its Single Audit Schedule of Findings and Questioned Costs. For the fiscal year Single Audit, the City of Los Angeles (City) had 14 such findings as follows: 1. Finding No Finding No Finding No Finding No Finding No Finding No Finding No Finding No Finding No Noncompliance with Activities Allowed and Unallowed Requirement (Material Noncompliance) Noncompliance with Earmarking Requirement (Noncompliance and Significant Deficiency) Noncompliance with Reporting Requirement (Material Noncompliance and Material Weakness) Noncompliance with Reporting Requirement (Noncompliance and Significant Deficiency) Noncompliance with Reporting Requirement (Noncompliance and Significant Deficiency) Noncompliance with Reporting Requirement (Noncompliance and Significant Deficiency) Noncompliance with Subrecipient Monitoring Requirement Noncompliance with Special Tests and Provisions (Noncompliance and Significant Deficiency) Noncompliance with Allowable Costs/Cost Principles Requirement 200 N. MAIN STREET, SUITE 300, LOS ANGELES, CA (213) CONTROLLER.LACITY.ORG AN EQUAL. EMPLOYMENT OPPORTUNITY - AFFIRMATIVE ACTION EMPLOYER
4 March 28,2014 Page 2 of Finding No Noncompliance with Subrecipient Monitoring Requirement (Noncompliance) 11. Finding No Noncompliance with Eligibility Requirement (Noncompliance and Significant Deficiency) 12. Finding No Noncompliance with Eligibility Requirement (Noncompliance and Significant Deficiency) 13. Finding No Noncompliance with Period of Availability Requirement 14. Finding No Noncompliance with Period of Availability Requirement Each City department is responsible for the operation of all programs in its assigned responsibilities including Federal programs. Under City Charter Section 362, the City Council has the responsibility of determining the extent of the City audit and contracting with an independent auditor to perform said audit. For this purpose, the City Council created an audit committee. The City Controller is the Chair of the Audit Committee and is responsible to ensure that the audit is completed. All audit reports, including the Single Audit and this Corrective Action Plan, are filed with the City Council. The, Economic and Workforce Development Department, Police Department and the Mayor's Office prepared their respective Corrective Actions Plans. The plans include proposed corrective action, anticipated completion date, and the name and telephone number(s) of the persons(s) to contact. The Single Audit is considered part of the City Charter's audit requirements. As such, the Single Audit Reporting package (Single Audit Reports, Findings, and Corrective Action Plan), will be submitted to the City Council and its Audits and Governmental Efficiency Committee.
5 Page 3 of 17 If readers of the plans have questions with respect to the process, or if we can be of assistance, please contact Sally Rocio in the Office of the City Controller at (213) If readers have questions about the proposed corrective actions, please contact the concerned individuals named in the attached plan. Sincerely, C1~bcdh CLAIRE BARTELS Chief Deputy Controller cc: The Honorable Eric Garcetti, Mayor Audits and Governmental Efficiency Committee Jan C. Perry, General Manager, Economic and Workforce Development Department Rushmore Cervantes, Interim General Manager, Housing and Community Investment Department Charlie Beck, Chief of Police, Los Angeles Police Department
6 Page 4 of 17 ACTION PLAN Finding No Noncompliance with Activities Allowed and Unallowed Requirement (Material Noncompliance) Grant Nos.: Programs: CFDA Nos.: Department of Housing and Urban Development (HUD) N/A - Direct Award Community Development Department (CDD)/ (HCID), Effective July 1,2013 B-12-MC and B-13-MC Community Development Block Grants/Entitlement Grants (CDBG) (Cluster with CFDA No ) The U.S. Department of Housing and Urban Development (HUD) determined that: 1) the City has not provided sufficient documentation demonstrating that Community Based Development Organizations (CBDO's) activities met the requirements as eligible projects; and 2) certain CBDO's were not eligible as their board membership composition was not maintained in accordance with the required qualification. The City was directed to discontinue funding those organizations as CBDO's as of May 23, The City acquiesces to HUD's interpretation of the regulations and will use CBDO's to carry out community economic development activities that include creation and retention of permanent full-time equivalent jobs. HCID has notified the Mayor and City Council of this finding in January Several policy discussions have taken place to evaluate the impact of HUD's finding to the City's operations. April 2014 CONTACTS: Janet West, Senior Management Analyst II Telephone Number: (213) Lyndon Salvador, Departmental Chief Accountant Telephone Number: (213)
7 March 28,2014 Page 5 of 17 Finding No Noncompliance with Earmarking Requirement Grant Nos.: Programs: CFDA Nos.: Department of Housing and Urban Development (HUD) N!A - Direct Award Community Development Department (CDD) and Los Angeles Housing Department (LAHD)! (HCID), Effective July 1, 2013 Various Community Development Block Grants!Entitlement Grants (CDBG) and ARRA - Community Development Block Grants! Entitlement Grants (CDBG-R) and The City's CDBG Program Year 38 for the period April 1, 2012 through March 31,2013, actual expenditures for public service activities exceeded the 15 percent cap as defined by the grant criteria. The City is committed to adhering to the 15 percent cap policy effective in program year 39 and forward. Through written correspondences, the City has proposed to HUD to under-obligate the program year 39 funds to cover the over-obligation in program year 38. The City anticipates a response from HUD in the near future. June 2014 CONTACTS: Janet West, Senior Management Analyst II Telephone Number: (213) Lyndon Salvador, Departmental Chief Accountant Telephone Number: (213)
8 Page 6 of 17 Finding No Noncompliance with Reporting Requirement (Material Noncompliance and Material Weakness) Grant Nos.: Programs: CFDA Nos.: Department of Housing and Urban Development (HUD) N/A - Direct Award Community Development Department (CDD)/ (HCID), Effective July 1, 2013 B-11-MC and B-12-MC Community Development Block Grants/Entitlement Grants (CDBG) (Cluster with ) The City did not comply with the Federal Accountability and Transparency Act (FFATA) reporting requirement by completing FFTA Sub-award Reporting System (FSRS) for subawards to subrecipients and subcontractors. The City will submit the FFATA report for CDBG. The majority of the contracts information will be entered by June 30, June 2014 CONTACTS: Janet West, Senior Management Analyst II Telephone Number: (213) Lyndon Salvador, Departmental Chief Accountant Telephone Number: (213)
9 Page 7 of 17 Finding No Noncompliance with Reporting Requirement Grant No.: Department of Housing and Urban Development (HUD) N/A - Direct Award Community Development Department (CDD)/ (HCID)-Effective July 1, 2013 B-11-MC and B-12-MC Community Development Block Grant (CDBG) (Cluster with CFDA No ) Since the City has an approved consolidated plan for program year , it is required to submit an annual performance report to HUD for the program year. The external auditors tested the system-generated C04PR03 Summary Report (PR03) and the Grantee Performance Report (GPR) and noted that 22 out of 40 selected projects were either not submitted or not properly updated. HCID accepts this finding but would note that when compiling data for the PR03 report in May 2013, it was found that the HUD lois reporting system had a glitch that prevented entering some of the required data. City staff had notified HUD of this issue in writing and programming error was not corrected until March June 2014 CONTACTS: Janet West, Senior Management Analyst II Telephone Number: (213) Lyndon Salvador, Departmental Chief Accountant Telephone Number: (213)
10 Page 8 of 17 Finding No Noncompliance with Reporting Requirement Grant No.: Department of Housing and Urban Development (HUD) N/A - Direct Award Community Development Department (CDD)/ (HCID)-Effective July 1,2013 B-11-MC Community Development Block Grant (CDBG) (Cluster with CFDA No ) For each HUD grant over $200,000 for housing rehabilitation, housing construction or other public construction, the City is required to submit an annual performance report titled " Section 3 Summary Report, Economic Opportunities for Low- and Very Low-Income Persons" (Section 3 Summary Report). The external auditors noted that the City did not identify and report all of its contractors and subrecipients. The City reported only the Section 3 data collected from Los Angeles Housing Department (LAHD) for construction projects. HCID will create an action plan to educate City stakeholders (Mayor's Office, DPW, ITA, Department of Recreation & Parks, and internal staff) on the Section 3 requirements and how the City's contracting process can be augmented to comply whencdbg funds are expended on public infrastructure. September 2014 CONTACTS: Janet West, Senior Management Analyst II Telephone Number: (213) Lyndon Salvador, Departmental Chief Accountant Telephone Number: (213)
11 Page 9 of 17 Finding No Noncompliance with Reporting Requirement Grant Nos.: Department of Housing and Urban Development (HUD) N/A Los Angeles Housing Department (LAHD)/ (HCID)-Effective July 1,2013 CA-H13F005, CA-H120002, and CA-H Housing Opportunity for Persons with AIDS (HOPWA) The City is required to submit an Annual Progress Report (APR) and Consolidated Annual Performance and Evaluation Report (CAPER) to HUD within 90 days after the close of the program year. The City submitted the following reports after the 90-day period: 1) the CAPER for grant no. CA-H13-F005; 2) the APR for grant no. CA-H with missing supporting documents for financial data reported in Part 3 of the APR; and 3) the APR for grant no. CA- H ended June 30, 2013, has not been submitted as of March 21, Policies and procedures will be implemented to ensure timely submission of the CAPER and APR and that supporting documents will be properly maintained. August 2014 CONTACTS: Suzette Flynn, Director, Monitoring and Technical Assistance Division Telephone Number: (213) Lyndon Salvador, Departmental Chief Accountant Telephone Number: (213)
12 March 28,2014 Page 10 of 17 Finding No Noncompliance with Subrecipient Monitoring Requirement Grant Nos.: Department of Housing and Urban Development (HUD) N/A Los Angeles Housing Department (LAHD)/ (HCID)-Effective July 1, 2013 CA-H13F005, CA-H120002, and CA-H Housing Opportunity for Persons with AIDS (HOPWA) The City performed fiscal but not program operations monitoring of subrecipient during the fiscal year Also, the City did not issue a management decision or communication relative to one subrecipient's Single Audit report finding. HCID is currently revising policies and procedures to ensure that on-site program monitoring will be performed in accordance with the federal requirements. The procedures will include the process of ensuring timely management decisions to any findings identified in subrecipients' Single Audit reports. Completion of on-site program monitoring for PY is in progress. August 2014 CONTACTS: Suzette Flynn, Director, Monitoring and Technical Assistance Division Telephone Number: (213) Lyndon Salvador, Departmental Chief Accountant Telephone Number: (213)
13 Page 11 of 17 Finding No Noncompliance with Special Tests and Provisions Grant Nos.: Department of Housing and Urban Development (HUD) N/A Los Angeles Housing Department (LAHD)/ (HCID)-Effective July 1, 2013 CA-H13F005, CA-H120002, and CA-H Housing Opportunity for Persons with AIDS (HOPWA) The City did not perform inspections to determine whether properties met the specified housing quality standards during the fiscal year. HCID is in the process of completing program monitoring for Program Year and will review habitability reports for all newly rented units. Also, HCID will ensure that (a) policies and procedures include all required HOPWA provisions, and (b) inspections are completed to determine whether the units/properties meet housing quality standards. August 2014 CONTACTS: Suzette Flynn, Director, Monitoring and Technical Assistance Division Telephone Number: (213) Lyndon Salvador, Departmental Chief Accountant Telephone Number: (213)
14 Page 12 of 17 Finding No Noncompliance with Allowable Costs/Cost Principles Requirement Grant No.: Department of Justice (DOJ) N/A - Direct Award Los Angeles Police Department (LAPD) 2012-UL-WX-0004 Public Safety Partnership and Community Policing Grants The 2012 COPS Hiring Program (CHP) required that all police officers hired must be military veterans. The external auditor noted that the post-9/11 military status of one out of 37 selected samples for testing could not be verified. The employee's salary and fringe benefits were funded by the CHP grant from employment dates from December 3, 2012 through September 24, LAPD will make an adjustment to the next invoice for salary and fringe benefits. The personnel package of any police officers hired under this program will be reviewed to verify appropriate military veteran documentation. This review process will be documented and maintained in the grant files. April 2014 CONTACT: Stella Larracas, Senior Management Los Angeles Police Department Telephone Number: (213) Analyst
15 Page 13 of 17 Finding No Noncompliance with Subrecipient Monitoring Requirement (Noncompliance) Grant No.: Department of Justice (DOJ) California Emergency Management Agency (Cal EMA) Los Angeles Police Department (LAPD) ZH ARRA - Recovery Act - Edward Byrne Memorial JAG Program/Grants to States and Territories The City's documentation demonstrating compliance with subrecipient monitoring requirement was not available. Whereas it required the lone subrecipient to submit quarterly reports, it was unable to provide copies of the quarterly reports received and evidence of review of those reports. LAPD will establish monitoring procedures to provide guidance for desk and on-site reviews. This will be in addition to the current practice of regular desk reviews of invoices and supporting documentation, communication with the subrecipient regarding expenditure status, any contractual issues and budgetary modifications; review by LAPD program staff of the contractor's quarterly performance reports to ensure that the subrecipient is meeting their goals and objectives. May 2014 CONTACT: Stella Larracas, Senior Management Analyst Los Angeles Police Department Telephone Number: (213)
16 Page 14 of 17 Finding No Noncompliance with Eligibility Requirement Grant/Pass-through Nos.: Department of Labor (DOL) California Employment Development Department (EDD) Community Development Department (CDD)/ Economic and Workforce Development Department (EWDD)- Effective July 1, 2013 K282478, K386300, and K Workforce Investment Act (WIA) Youth Activities (Cluster with CFDA Nos , , and ) The external auditor noted that one out of 60 selected participants for eligibility testing did not have supporting documentation on file to verify compliance with the Selective Service registration requirements under the Military Selective Service Act and five participants registered with Selective Service after enrollment date. EWDD is drafting a new Selective Service (SS) Registration policy for staff to verify that adult male participants ages are in compliance with the SS requirements at initial participation. Also, the policy will require staff to confirm registration within SS enrollment date after male participants turn age 18. Participants who refuse to register will be suspended from the program. This language will be included in subsequent agreement and amendments to existing agreements. June 2014 CONTACT: Catherine Bondoc, Departmental Chief Accountant Economic and Workforce Development Department Telephone Number: (213)
17 Page 15 of 17 Finding No Noncompliance with Eligibility Requirement Grant No.: Department of Labor (DOL) N/A - Direct Awards Community Development Department (CDD)/. Economic and Workforce Development Department (EWDD)- Effective July 1, 2013 IF A-6 Workforce Innovation Fund (WI F) The external auditor noted that two out of 51 selected participants with Selective Service after enrollment date. for eligibility testing registered EWDD is drafting a new Selective Service (SS) Registration policy for staff to verify that adult male participants ages are in compliance with the SS requirements at initial participation. Also, the policy will require staff to confirm registration within SS enrollment date after male participants turn age 18. Participants who refuse to register will be suspended from the program. This language will be included in subsequent agreement and amendments to existing agreements. June 2014 CONTACT: Catherine Bondoc, Departmental Chief Accountant Economic and Workforce Development Department Telephone Number: (213)
18 Page 16 of 17 Finding No Noncompliance with Period of Availability Requirement Grant No.: Department of Homeland Security (DHS) California Emergency Management Agency (CaIEMA) Mayor's Office Homeland Security Grant Program (HSGP) The external auditor noted that 13 of the 45 invoices selected for allowable costs/cost principles and period of availability testing were not paid within 90 days after the grant period ended on December 14, The invoices were received close to the end of the grant period and were subsequently paid after a review and approval process. However, the City did not obtain an extension of the liquidation deadline from CaIEMA. The Mayor's Office will request an extension of the liquidation period from the grantor. Although revised close-out policies and procedures have been implemented, delayed payments were primarily due to issues related to contract execution or amendment. Thus, additional staff has been hired to mitigate this problem. July 2014 CONTACT: Alisa Finsten, Director of Grants and Finance Mayor's Office Telephone Number: (213)
19 Page 17 of 17 Finding No Noncompliance with Period of Availability Requirement Grant No.: Department of Homeland Security (DHS) California Emergency Management Agency (CaIEMA) Mayor's Office 2009-CA- T9-003 Regional Catastrophic Preparedness Grant Program (RCPGP) The external auditor noted that one of the 16 invoices selected for allowable costs/cost principles and period of availability testing was not paid within 90 days after the grant period ended on January 31, The invoices were received close to the end of the grant period and were subsequently paid after a review and approval process. However, the City did not obtain an extension of the liquidation deadline from CaIEMA. The Mayor's Office will request an extension of the liquidation period from the grantor. Although revised close-out policies and procedures have been implemented, delayed payments were primarily due to issues related to contract execution or amendment. Thus, additional staff has been hired to mitigate this problem. July 2014 CONTACT: Alisa Finsten, Director of Grants and Finance Mayor's Office Telephone Number: (213)
Section IV. Findings
Section IV Findings Independent Auditor s Schedule of Findings and Questioned Costs SECTION I SUMMARY OF AUDITOR S RESULTS Financial Statements Type of auditor s report issued: Unmodified Internal control
More informationEDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM
APRIL 2009 16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM State Project/Program: BYRNE JUSTICE ASSISTANCE GRANT -- BYRNE JAG U. S. Department of Justice Federal Authorization: Consolidated
More informationPERALTA COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT JUNE 30, 2010
PERALTA COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT JUNE 30, 2010 TABLE OF CONTENTS JUNE 30, 2010 Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other
More informationCity of Miami, Florida
Single Audit Reports in Accordance with OMB Circular A-133 and Chapter 10.550, Rules of the Florida Auditor General Year Ended September 30, 2015 Table of Contents Independent Auditor s Report on Internal
More informationSingle Audit Report. State of North Carolina. For the Year Ended June 30, Office of the State Auditor Beth A. Wood, CPA State Auditor
Single Audit Report For the Year Ended June 30, 2011 Office of the State Auditor Beth A. Wood, CPA State Auditor State of North Carolina STATE OF NORTH CAROLINA SINGLE AUDIT REPORT 2 0 1 1 OFFICE OF THE
More informationCITY OF SCHENECTADY, NEW YORK SINGLE AUDIT DECEMBER 31, 2017
SINGLE AUDIT DECEMBER 31, 2017 TABLE OF CONTENTS DECEMBER 31, 2017 Page Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of
More informationPerformance Audit: Atlanta Police Department Grants
Performance Audit: Atlanta Police Department Grants August 2013 City Auditor s Office City of Atlanta File #13.01 CITY OF ATLANTA City Auditor s Office Leslie Ward, City Auditor 404.330.6452 Why We Did
More informationCITY OF LOS ANGELES, CALIFORNIA. Single Audit Reports. For the Fiscal Year Ended June 30, 2014
Single Audit Reports Single Audit Reports Table of Contents Pages Introduction to the Organization of the City of Los Angeles... 1 Independent Auditor s Report on Internal Control Over Financial Reporting
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA NORTH CAROLINA DEPARTMENT OF COMMERCE STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2012 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR
More informationU.S. Department of Justice 42 U.S.C (a) N.C. Department of Public Safety
APRIL 2016 16.575 CRIME VICTIM ASSISTANCE State Project/Program: VICTIMS OF CRIME ACT (VOCA) Federal Authorization: U.S. Department of Justice 42 U.S.C. 10603(a) Governor s Crime Commission Agency Contact
More informationEMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development
APRIL 2008 14.231 EMERGENCY SHELTER GRANTS PROGRAM State Project/Program: EMERGENCY SHELTER GRANTS PROGRAM U. S. Department of Housing and Urban Development Federal Authorization: 24 Code of Federal Regulations
More informationSTOP/VIOLENCE AGAINST WOMEN FORMULA GRANTS. U.S. Department of Justice. N.C. Department of Public Safety. Governor s Crime Commission
APRIL 2018 16.588 STOP/VIOLENCE AGAINST WOMEN FORMULA GRANTS State Project/Program: VIOLENCE AGAINST WOMEN FORMULA GRANTS (VAWA) U.S. Department of Justice Federal Authorization: Initially authorized under
More informationEMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development
APRIL 2011 14.231 EMERGENCY SHELTER GRANTS PROGRAM State Project/Program: EMERGENCY SHELTER GRANTS PROGRAM U. S. Department of Housing and Urban Development Federal Authorization: 24 Code of Federal Regulations
More informationGovernment Auditing Standards Report
Government Auditing Standards Report 197 198 REPORT OF INDEPENDENT AUDITORS ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
More informationU. S. Department of Justice. N. C. Department of Crime Public Safety. Governor s Crime Commission
16.523 JUVENILE ACCOUNTABILITY BLOCK GRANTS APRIL 2012 State Project/Program: Federal Authorization: Public Law 107-273 State Authorization: JUVENILE ACCOUNTABILITY BLOCK GRANTS (JABG) U. S. Department
More informationCITY OF ANAHEIM, CALIFORNIA. Single Audit Reports. June 30, (With Independent Auditors Report Thereon)
Single Audit Reports June 30, 2017 (With Independent Auditors Report Thereon) Table of Contents Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters
More informationSTATE OF MINNESOTA Office of the State Auditor
STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor MANAGEMENT AND COMPLIANCE REPORT CITY OF SAINT PAUL SAINT PAUL, MINNESOTA YEAR ENDED DECEMBER 31, 2015 Description of the Office
More informationU. S. DEPARTMENT OF TRANSPORTATION. Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), 49 U.S.C.
APRIL 2011 20.516 JOB ACCESS REVERSE COMMUTE State Project/Program: JOB ACCESS AND REVERSE COMMUTE PROGRAM (JARC) U. S. DEPARTMENT OF TRANSPORTATION Federal Authorization: Safe, Accountable, Flexible,
More informationSTOP VIOLENCE AGAINST WOMEN FORMULA GRANTS
APRIL 2011 16.588 STOP VIOLENCE AGAINST WOMEN FORMULA GRANTS State Project/Program: VIOLENCE AGAINST WOMEN FORMULA GRANTS (VAWA) U. S. Department of Justice Federal Authorization: Initially authorized
More informationAmerican Recovery and Reinvestment Act of 2009 Internal Control Pilot Project. State of Colorado. Financial Audit Fiscal Year Ended June 30, 2009
American Recovery and Reinvestment Act of 2009 Internal Control Pilot Project State of Colorado Financial Audit Fiscal Year Ended June 30, 2009 OFFICE OF THE STATE AUDITOR LEGISLATIVE AUDIT COMMITTEE 2009
More informationCALIFORNIA ERIC GARCETII MAYOR. City Council c/o City Clerk Room 395, City Hall
CITY OF los ANGELES CALIFORNIA Workforce lnv.. tment Board Cltr ol t A h Workforce Investment Board CHARLES WOO CHAIR ERIC GARCETII MAYOR Economic and Workforce Development Department JAN PERRY GENERAL
More informationHIGHWAY PLANNING AND CONSTRUCTION RAILROAD STATION IMPROVEMENT PROGRAM. N. C. Department of Transportation Rail Division
APRIL 2011 20. 205 HIGHWAY PLANNING AND CONSTRUCTION RAILROAD STATION IMPROVEMENT PROGRAM State Project/Program: SAFE, ACCOUNTABLE, FLEXIBLE, EFFICIENT TRANSPORTATION EQUITY ACT: A LEGACY FOR USERS (SAFETEA-LU)
More informationRACE TO THE TOP EARLY LEARNING CHALLENGE
APRIL 2015 84.412 RACE TO THE TOP EARLY LEARNING CHALLENGE State Project/Program: Federal Authorization: State Authorization: RACE TO THE TOP EARLY LEARNING CHALLENGE U. S. DEPARTMENT OF EDUCATION PL 111-5
More informationRESOLUTION NUMBER 2877
RESOLUTION NUMBER 2877 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PERRIS, STATE OF CALIFORNIA SETTING FORTH POLICIES INTENDED TO OBTAIN CONSISTENCY AND UNIFORMITY IN THE ADMINISTRATION OF THE FEDERALLY
More informationJUVENILE JUSTICE AND DELINQUENCY PREVENTION ALLOCATION TO STATES. U.S. Department of Justice
APRIL 2013 16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION- ALLOCATION TO STATES State Project/Program: JUVENILE JUSTICE AND DELINQUENCY PREVENTION (JJDP) U.S. Department of Justice Federal Authorization:
More informationSINGLE AUDIT SECTION
SINGLE AUDIT SECTION CITY OF DES MOINES, IOWA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended June 30, 2014 FEDERAL TOTAL FEDERAL GRANTOR, PROGRAM TITLE, PROGRAM EXPENDITURES PROJECT/GRANT
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
. STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF TRANSPORTATION RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2014
More informationUnderstanding and Complying with Government Grants
Presents... Understanding and Complying with Objectives Obtain information to determine if applying for governmental grants is appropriate for your organization Obtain understanding of internal controls
More informationHarvard University Schedule of Findings and Questioned Costs Year Ended June 30, 2015
Part III Findings Schedule of Findings and Questioned Costs I. Summary of Auditor s Results Financial Statements Type of auditor s report issued Unmodified Internal control over financial reporting Material
More informationDRAFT FOR DISCUSSION PURPOSES ONLY
OMB CIRCULAR A-133 SINGLE AUDIT REPORT DECEMBER 31, 2014 Contents Page Independent Auditors Report On Internal Control Over Financial Reporting And On Compliance And Other Matters Based On An Audit Of
More informationFEDERAL TRANSIT TECHNICAL STUDIES GRANTS. U. S. Department of Transportation. N. C. Department of Transportation Public Transportation Division
20.505 FEDERAL TRANSIT TECHNICAL STUDIES GRANTS State Project/Program: Federal Authorization: State Authorization: METROPOLITAN PLANNING PROGRAM/STATE PLANNING AND RESEARCH PROGRAM 49 U.S.C. 5303 AND 5304
More informationCITY OF SANTA MONICA, CALIFORNIA. Single Audit Reports and Housing Financial Data Schedules. For the Fiscal Year Ended June 30, 2015
CITY OF SANTA MONICA, CALIFORNIA Single Audit Reports and Housing Financial Data Schedules Single Audit Reports and Housing Financial Data Schedules Table of Contents Page(s) Independent Auditor's Report
More informationU.S. Department Of Transportation, Federal Highway Administration. NC Department of Environment and Natural Resources Division of Parks and Recreation
APRIL 2011 20.219 RECREATIONAL TRAILS PROGRAM State Project/Program: RECREATIONAL TRAILS PROGRAM U.S. Department Of Transportation, Federal Highway Administration Federal Authorization: Transportation
More informationCITY OF SACRAMENTO, CALIFORNIA. Single Audit Reports. For the Fiscal Year Ended June 30, 2010
Single Audit Reports SINGLE AUDIT REPORTS Table of Contents Schedule of Expenditures of Federal Awards... 1-4 Page(s) Notes to the Schedule of Expenditures of Federal Awards... 5-8 Independent Auditor's
More informationFinancial Management
Financial Management Review of Financial Management Financial Management System Internal Controls Accuracy of Report Information Program Income Salaries And Wages OMB Circular A-133 Single Audits FFATA/FSRS
More informationSTATE OF MINNESOTA Office of the State Auditor
STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor MANAGEMENT AND COMPLIANCE REPORT PREPARED AS A RESULT OF THE AUDIT OF ANOKA COUNTY ANOKA, MINNESOTA FOR THE YEAR ENDED DECEMBER
More informationHonorable Mayor and Members of the City Council City of Orlando
Ernst & Young LLP Suite 1700 390 North Orange Avenue Orlando, FL 32801 Tel: +1 407 872 6600 Fax: +1 407 872 6626 www.ey.com Report of Independent Certified Public Accountants on Internal Control Over Financial
More informationCITY OF LOS ANGELES CALIFORNIA
HOLLY L. WOLCOTT Interim City Clerk When making inquiries relative to this matter, please refer to the Council File No. CITY OF LOS ANGELES CALIFORNIA ERIC GARCETTI MAYOR Office of the CITY CLERK Council
More informationSTATUTORY REPORT SECTION. Single Audit Reports and Schedules
STATUTORY REPORT SECTION Single Audit Reports and Schedules Garfield County, Colorado Schedule of Findings and Questioned Costs For the Year Ended December 31, 2011 Part I: Financial Statements Type
More informationCOMMUNITY PLANNING AND DEVELOPMENT MONITORING HANDBOOK. Departmental Staff and Program Participants HANDBOOK REV-6
HANDBOOK 6509.2 REV-6 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Office of Community Planning and Development Departmental Staff and Program Participants APRIL 2010 COMMUNITY PLANNING AND DEVELOPMENT
More informationGOVERNMENT AUDITING STANDARDS
GOVERNMENT AUDITING STANDARDS Government Auditing Standards Report 197 198 REPORT OF INDEPENDENT AUDITORS ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
More informationCITY OF STOCKTON, CALIFORNIA. Single Audit Reports (OMB Circular A-133) For the Fiscal Year Ended June 30, 2010
, CALIFORNIA Single Audit Reports (OMB Circular A-133) For the Fiscal Year Ended June 30, 2010 , CALIFORNIA SINGLE AUDIT REPORTS (OMB CIRCULAR A-133) FOR THE FISCAL YEAR ENDED JUNE 30, 2010 TABLE OF CONTENTS
More informationADMINISTRATIVE PRACTICE LETTER
UNIVERSITY OF MAINE SYSTEM Number 50 Issue 1 Page 1 of 7 Date 1/09/04 ADMINISTRATIVE PRACTICE LETTER General SUBJECT: Sponsored Agreements Subrecipient Audits and Monitoring Requirements OMB Circular A-133:
More informationHOMELAND SECURITY GRANT PROGRAM (HSGP) State Project/Program: DIVISION OF EMERGENCY MANAGEMENT
APRIL 2018 97.067 HOMELAND SECURITY GRANT PROGRAM (HSGP) State Project/Program: DIVISION OF EMERGENCY MANAGEMENT US Department of Homeland Security Federal Emergency Management Agency Federal Authorization:
More informationHOUSING OPPORTUNITIES FOR PERSONS WITH AIDS (HOPWA) U. S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
APRIL 2014 14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS (HOPWA) State Project/Program: HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS (HOPWA) U. S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Federal
More informationHIGHWAY PLANNING AND CONSTRUCTION METROPOLITAN PLANNING. U. S. Department of Transportation
APRIL 2011 20.205 HIGHWAY PLANNING AND CONSTRUCTION State Project/Program METROPOLITAN PLANNING U. S. Department of Transportation Federal Authorization: 23 U.S.C. 104(f), 401 et seq., as amended, 23 U.S.C.
More informationTEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) U. S. Department of Health and Human Services
APRIL 2009 93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) State Project/Program: AFTER SCHOOL PROGRAMS FOR AT RISK STUDENTS Federal Authorization: State Authorization: Agency Contact Person Program
More informationFAMILY PLANNING SERVICES - TITLE X (PUBLIC HEALTH SERVICE ACT) FAMILY PLANNING FAMILY PLANNING. U. S. Department of Health and Human Services
93.217 FAMILY PLANNING SERVICES - TITLE X (PUBLIC HEALTH SERVICE ACT) FAMILY PLANNING APRIL 2009 State Project/Program: FAMILY PLANNING U. S. Department of Health and Human Services Federal Authorization:
More informationFEDERAL TRANSIT CAPITAL IMPROVEMENT GRANTS CAPITAL PROGRAM. U. S. Department of Transportation
APRIL 2011 20.500 FEDERAL TRANSIT CAPITAL IMPROVEMENT GRANTS State Project/Program: FEDERAL TRANSIT ADMINISTRATION (FTA) CAPITAL PROGRAM U. S. Department of Transportation Federal Authorization: Safe,
More informationCity of Los Angeles, California. Monitoring
Monitoring 1. Describe how and the frequency with which you monitored your activities. 2. Describe the results of your monitoring including any improvements. 3. Self Evaluation a. Describe the effect programs
More informationO L A. Department of Employment and Economic Development Fiscal Year 2005 OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Department of Employment and Economic Development Fiscal Year 2005 March 9, 2006 06-09 Financial Audit Division
More informationDepartment of Commerce
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA FINANCIAL AUDIT DIVISION REPORT Department of Commerce Federal Compliance Audit Year Ended June 30, 2013 March 21, 2014 Report 14-08 FINANCIAL
More information2012 OMB Circular A-133 Compliance Supplement
2012 OMB Circular A-133 Compliance Supplement An Interactive Webinar July 24, 2012 Presented by Presented by: Stephen W. Blann, CPA, CGFM Director of Governmental Audit Quality Principal, Government/Nonprofit
More informationAPPENDIX VII OTHER AUDIT ADVISORIES
APPENDIX VII OTHER AUDIT ADVISORIES I. Effect of Changes to Generally Applicable Compliance Requirements in the 2015 Supplement In the 2015 Supplement, OMB has removed several of the compliance requirements
More informationA-133 Single Audits: Common Audit Findings & Ways to Mitigate and Prevent Them
A-133 Single Audits: Common Audit Findings & Ways to Mitigate and Prevent Them Wayne Finley, MBA, CGMS Mayor s Office Education & Government Services City of St. Petersburg, Florida Session Objectives
More informationFinancial Grants Management. Session Outline. Grants Management Roles 4/19/10
Financial Grants Management Presented by: Donna Teague Grant Accounting Supervisor El Paso County Auditor s Office Small Counties Large Counties Grants Management Records Session Outline New Application
More informationSTATE OF MINNESOTA Office of the State Auditor
STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor MANAGEMENT AND COMPLIANCE REPORT PREPARED AS A RESULT OF THE AUDIT OF THE CITY OF SAINT PAUL SAINT PAUL, MINNESOTA YEAR ENDED DECEMBER
More informationASPR PANDEMIC INFLUENZA HEALTHCARE PREPAREDNESS IMPROVEMENTS FOR STATES PROGRAM. U. S. Department of Health and Human Services
93.889 ASPR PANDEMIC INFLUENZA HEALTHCARE PREPAREDNESS IMPROVEMENTS FOR STATES PROGRAM APRIL 2010 State Project/Program: NORTH CAROLINA PANDEMIC INFLUENZA HEALTHCARE PREPAREDNESS IMPROVEMENTS U. S. Department
More informationCOUNTY OF ONONDAGA, NEW YORK
COUNTY OF ONONDAGA, NEW YORK REPORTS REQUIRED BY THE UNIFORM GUIDANCE AND GOVERNMENT AUDITING STANDARDS DECEMBER 31, 2016 COUNTY OF ONONDAGA, NEW YORK TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT ON
More informationSTATE OF MINNESOTA Office of the State Auditor
STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor MANAGEMENT AND COMPLIANCE REPORT CITY OF DULUTH DULUTH, MINNESOTA YEAR ENDED DECEMBER 31, 2016 Description of the Office of the
More informationSecond Chance Act Grant Recipients Bureau of Justice Assistance (BJA) Compliance with Federal Grant Management Frequently Asked Questions (FAQs)
Second Chance Act Grant Recipients Bureau of Justice Assistance (BJA) Compliance with Federal Grant Management Frequently Asked Questions (FAQs) 1. When does the grant term begin? Generally, for most grantees,
More informationAPRIL 2009 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE S PROGRAM NORTH CAROLINA SMALL CITIES CDBG AND NEIGHBORHOOD STABILIZATION PROGRAM
APRIL 2009 14.228 State Project/Program: Federal Authorization: State Authorization: COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE S PROGRAM NORTH CAROLINA SMALL CITIES CDBG AND NEIGHBORHOOD STABILIZATION PROGRAM
More informationUniversity Enterprises, Inc. Sacramento, California SINGLE AUDIT REPORTS
Sacramento, California SINGLE AUDIT REPORTS June 30, 2017 TABLE OF CONTENTS June 30, 2017 Page Number Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other
More informationINDEPENDENT LIVING STATE GRANTS INDEPENDENT LIVING, INC. U. S. DEPARTMENT OF EDUCATION OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES
APRIL 2013 84.169 INDEPENDENT LIVING STATE GRANTS State Project/Program: EASTERN NORTH CAROLINA CENTER FOR INDEPENDENT LIVING, INC. U. S. DEPARTMENT OF EDUCATION OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE
More informationFLOOD MITIGATION ASSISTANCE PROGRAM State Project/Program: N.C. MITIGATION
APRIL 2014 97.029 FLOOD MITIGATION ASSISTANCE PROGRAM State Project/Program: N.C. MITIGATION Federal Emergency Management Agency Federal Authorization: National Flood Insurance Reform Act of 1994 Section
More informationMATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
APRIL 2014 93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES State Project/Program: CARE COORDINATION FOR CHILDREN (CC4C) U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Federal Authorization:
More information2009 American Recovery and Reinvestment Act (ARRA)
2009 American Recovery and Reinvestment Act (ARRA) Understanding Compliance and Reporting Requirements Associated with ARRA Stimulus Funds November 19, 2009 2009 American Recovery & Reinvestment Act Today
More informationFEDERAL TRANSIT CAPITAL IMPROVEMENT GRANTS CAPITAL PROGRAM. U. S. Department of Transportation
APRIL 2009 20.500 FEDERAL TRANSIT CAPITAL IMPROVEMENT GRANTS State Project/Program: FEDERAL TRANSIT ADMINISTRATION (FTA) CAPITAL PROGRAM U. S. Department of Transportation Federal Authorization: Safe,
More informationLAKE COUNTY, ILLINOIS
LAKE COUNTY, ILLINOIS REPORT ON FEDERAL AWARDS As of and for the Year Ended November 30, 2014 LAKE COUNTY, ILLINOIS TABLE OF CONTENTS As of and for the Year Ended November 30, 2014 Report on Internal Control
More informationAUDIT OF THE OFFICE OF COMMUNITY ORIENTED POLICING SERVICES AND OFFICE OF JUSTICE PROGRAMS GRANTS AWARDED TO THE CITY OF BOSTON, MASSACHUSETTS
AUDIT OF THE OFFICE OF COMMUNITY ORIENTED POLICING SERVICES AND OFFICE OF JUSTICE PROGRAMS GRANTS AWARDED TO THE CITY OF BOSTON, MASSACHUSETTS EXECUTIVE SUMMARY The Department of Justice Office of the
More informationCITY OF LOS ANGELES. Office of the -"'.JUNEJ.AGMAY ----:;~~ ;c- ~C~ITY~C=LE=R=K' CALIFORNIA R. VILLARAIGOSA MAYOR
CALIFORNIA Office of the -"'.JUNEJ.AGMAY ----:;~~ ;c- ~C~ITY~C=LE=R=K' City Clerk HOllY l. WOLCOTT Executive Officer CITY OF LOS ANGELES Council and Public Services Room 395, City Hall Los Angeles, CA
More informationINDEPENDENT LIVING STATE GRANTS. U. S. Department of Education Office of Special Education and Rehabilitative Services
APRIL 2012 84.169 INDEPENDENT LIVING STATE GRANTS State Project/Program: DISABILITY RIGHTS AND RESOURCES CENTER U. S. Department of Education Office of Special Education and Rehabilitative Services Federal
More informationU.S. Department of Transportation, Federal Highway Administration. NC Department of Natural and Cultural Resources Division of Parks and Recreation
APRIL 2017 20.219 RECREATIONAL TRAILS PROGRAM State Project/Program: RECREATIONAL TRAILS PROGRAM U.S. Department of Transportation, Federal Highway Administration Federal Authorization: Fixing America
More informationEL PASO COUNTY, COLORADO FEDERAL AWARDS REPORTS IN ACCORDANCE WITH THE SINGLE AUDIT ACT DECEMBER 31, 2016
EL PASO COUNTY, COLORADO FEDERAL AWARDS REPORTS IN ACCORDANCE WITH THE SINGLE AUDIT ACT DECEMBER 31, 2016 Contents Page Independent Auditors Report On Internal Control Over Financial Reporting And On Compliance
More informationIS CHARLES WOO, chair
City of Los Angeles CALIFORNIA City nm Ji VjT; Sb - h IS CHARLES WOO, chair ERIC GARCETTI MAYOR Economic and Workforce Development Department JAN PERRY GENERAL MANAGER September 4, 2015 Council File No.:
More informationRequest for Proposal for: Financial Audit Services
Eastern Sierra Transit Authority (ESTA) Request for Proposal for: Financial Audit Services Due Date: March 21, 2018 at 4:00 pm to the attention of: Karie Bentley Administrative Analyst Eastern Sierra Transit
More informationSubrecipient Monitoring Procedures
Subrecipient Monitoring Procedures This procedure describes the proper management of subrecipient activity under Purdue sponsored program awards. Definitions Award: An award is a binding agreement between
More informationCOUNTY OF SONOMA, CALIFORNIA. Single Audit Reports. For the Fiscal Year Ended June 30, 2010
Single Audit Reports Single Audit Reports Table of Contents Page(s) Schedule of Expenditures of Federal Awards... 1-5 Notes to Schedule of Expenditures of Federal Awards... 6-11 Independent Auditor's Report
More informationRequest for Proposal for: Financial Audit Services
Eastern Sierra Transit Authority (ESTA) Request for Proposal for: Financial Audit Services Due Date: June 23, 2015 at 4:00 pm to the attention of: Jill Batchelder Transit Analyst Eastern Sierra Transit
More informationCOUNTY OF BERKS, PENNSYLVANIA. Single Audit Report December 31, 2016
COUNTY OF BERKS, PENNSYLVANIA Single Audit Report December 31, 2016 County of Berks Table of Contents December 31, 2016 Page Report Distribution List 1 Report on Internal Control over Financial Reporting
More informationAgency for Health Care Administration Response to DFS Audit of Selected Agency Contracts and Grants Active 7/1/14 through 6/30/15
Contracts and Grant Agreements Each service contract and grant agreement must contain a clear scope of work, deliverables directly related to the scope of work, minimum required levels of service, criteria
More informationCOUNTY OF STANISLAUS SINGLE AUDIT REPORT JUNE 30, 2015
SINGLE AUDIT REPORT JUNE 30, 2015 SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS Page Reports Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance
More informationU. S. Department of Agriculture
: 10.551 10.561 State Project/Program: STATE ADMINISTRATIVE MATCHING GRANTS FOR STATE ADMINISTRATIVE MATCHING GRANTS FOR PROGRAM U. S. Department of Agriculture APRIL 2012 Federal Authorization: State
More informationNavigating the New Uniform Grant Guidance. Jack Reagan, Audit Partner Grant Thornton LLP. Grant Thornton. All rights reserved.
Navigating the New Uniform Grant Guidance Jack Reagan, Audit Partner Grant Thornton LLP Objectives What s New with OMB: Uniform Administrative Requirements, Cost Principles, and Audit requirements for
More informationCOMMUNITY BASED PROGRAM / INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AUTISM SERVICES
APRIL 2011 COMMUNITY BASED PROGRAM / INTELLECTUAL AND DEVELOPMENTAL State Authorization: G. S. 122C 101, 143-6.1; Senate Bill 1366 N. C. Department of Health and Human Services Division of Mental Health,
More information2010 Mauldin & Jenkins Single Audits for for Auditees
2010 Mauldin & Jenkins Single Audits for Auditees SINGLE AUDITS FOR AUDITEES Mauldin & Jenkins July 22, 2010 Macon August 3, 2010 - Atlanta PRESENTER Hope Pendergrass Manager Macon Office hpendergrass@mjcpa.com
More informationFederal Grant Programs Year ended June 30, 2013
Audit of Federal Awards Performed in Accordance with the U.S. Office of Management and Budget Circular A-133 Federal Grant Programs Year ended June 30, 2013 Working Toward a Sustainable Tomorrow This page
More informationCOMMUNITY DEVELOPMENT BLOCK GRANT PUBLIC SERVICE GRANTS MOUNT VERNON URBAN RENEWAL AGENCY
COMMUNITY DEVELOPMENT BLOCK GRANT PUBLIC SERVICE GRANTS MOUNT VERNON URBAN RENEWAL AGENCY JULY 2017 Community Development Block Grant (CDBG) Public Service Grants The City of Mount Vernon, Urban Renewal
More informationOFFICE OF THE CITY ADMINISTRATIVE OFFICER
REPORT FROM OFFICE OF THE CITY ADMINISTRATIVE OFFICER Date: February 25, 201 1 GAO File No. 0220-00540-0930 Council File No. 11-0223 Council District: 6, 7,8,9, 15 To: From: Reference: Subject: The Mayor
More informationSPRINGS. City Hall Broadway Saratoga Springs, New York Tel: x.2575 fax:
CITY OF SARATOGA SPRINGS OFFICE OF COMMUNITY DEVELOPMENT City Hall - 474 Broadway Saratoga Springs, New York 12866 Tel: 518-587-3550 x.2575 fax: 518-580-9480 http://www.saratoga-springs.org/cd E Q U A
More informationREQUEST FOR PROPOSALS ACCOUNTING AND AUDITING SERVICES
LOWER MANHATTAN DEVELOPMENT CORPORATION REQUEST FOR PROPOSALS ACCOUNTING AND AUDITING SERVICES The Lower Manhattan Development Corporation, a subsidiary of the New York State Urban Development Corporation
More informationMATERNAL AND CHILD SERVICES BLOCK GRANT TO THE STATES
APRIL 2013 93.994 MATERNAL AND CHILD SERVICES BLOCK GRANT TO THE STATES State Project/Program: FAMILY STRENGTHENING INITIATIVE: TRIPLE P (POSITIVE PARENTING U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
More informationGrants Manager Class Specification
Grants Manager Class Specification FLSA Designation: Non-Exempt Effective: 05/2015 Revised: N/A DEFINITION Under general direction, to plan, direct, manage and oversee the activities and operations related
More informationOIG AUDIT A GRANTEE S PERSPECTIVE
OIG AUDIT A GRANTEE S PERSPECTIVE FLOOD SUMMER OF 2011 CDBG-DR ALLOCATION $67 MILLION 2012 CDBG-DR ALLOCATION $35 MILLION 2013 NOT AN ENTITLEMENT CITY BUT TREATED AS ONE THE LETTER OIG AUDIT NOTIFICATION
More informationTRANSMITTAL COUNCIL THE MAYOR TRANSMITTED FOR YOUR CONSIDERATION. PLEASE SEE ATTACHED. ERIC GARCETTI Mayor. To: Date: 11/18/16. From: (Ana Guerrero)
TRANSMITTAL To: Date: 11/18/16 COUNCIL From: THE MAYOR TRANSMITTED FOR YOUR CONSIDERATION. PLEASE SEE ATTACHED. (Ana Guerrero) ERIC GARCETTI Mayor P r r Los Angeles HOUSING + COMMUNITY Investment Department
More informationHIV/AIDS SURVEILLANCE
APRIL 2018 HIV CLUSTER: 93.940 93.944 93.977 State Project/Program: HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED HIV/AIDS SURVEILLANCE PREVENTIVE HEALTH SERVICES STD CONTROL GRANTS HIV STATE FUNDS
More informationINDEPENDENT LIVING STATE GRANTS COUNCIL, INC. U. S. Department of Education Office of Special Education and Rehabilitative Services
APRIL 2011 84.169 INDEPENDENT LIVING STATE GRANTS State Project/Program: NORTH CAROLINA STATEWIDE INDEPENDENT LIVING COUNCIL, INC. U. S. Department of Education Office of Special Education and Rehabilitative
More informationMOBILE SOURCE EMISSIONS REDUCTION GRANTS
APRIL 2006 MOBILE SOURCE EMISSIONS REDUCTION GRANTS State Authorization: House Bill 681 Sec. 13 G.S. 105-445 Agency Contact Person: Program: Heather Hildebrandt (919) 733-1498 Financial: Gerald Desoto
More informationHOMELAND SECURITY GRANT PROGRAM (HSGP) State Project/Program: HOMELAND SECURITY GRANT PROGRAM
APRIL 2017 97.067 HOMELAND SECURITY GRANT PROGRAM (HSGP) State Project/Program: HOMELAND SECURITY GRANT PROGRAM US Department of Homeland Security Federal Emergency Management Agency Federal Authorization:
More informationCITY OF LOS ANGELES INTER-DEPARTMENTAL CORRESPONDENCE Date: Richard H. Llewellyn, Jr., Interim City Administrative Officer
FORM GEN. 160 CITY OF LOS ANGELES INTER-DEPARTMENTAL CORRESPONDENCE 0220-05384-0000 Date: August 2, To: The Mayor The Council Attn: Mandy Morales, Mayor s Office Michael Espinosa, City Clerk s Office From:
More information