Single Audit / Grants Compliance 153
FEDERAL AWARDS U.S. Department of Housing and Urban Development: City of Clearwater, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance Projects For the Year Ended September 30, 2010 Federal Grantor / Federal Pass-through Grantor / CFDA Share of Program Title Number Grant I.D. Number Expenditures Community Development Block Grant - Entitlement 14.218 B-07-MC-12-0002 $ 43,734 14.218 B-08-MC-12-0002 788,410 14.218 Program Income 9,150 ARRA-Community Development Block Grant Recovery (CDBG-R) 14.253 B-09-MY-12-0002 128,042 Home Investment Partnerships Program 14.239 M-01-MC-12-0230 77,100 14.239 M-03-MC-12-0230 360 14.239 M-04-MC-12-0230 85 14.239 M-05-MC-12-0230 369,859 14.239 M-06-MC-12-0230 164,289 14.239 M-07-MC-12-0230 25,436 14.239 M-08-MC-12-0230 107,594 14.239 Program Income 553,853 14.239 1,298,576 Economic Development Initiative - Special Project, Neighborhood Initiative and Miscellaneous Grants - Steetscape 2007 14.251 B-08-SP-FL-0089 77,703 969,336 Total U.S. Department of Housing and Urban Development 2,345,615 U.S. Department of the Interior: Fish and Wildlife Service Passed through Florida Fish and Wildlife Commission Sport Fish Restoration Program - Bay Esplande Boat Ramp 15.605 FWC Contract 09018 23,279 Sportfishing and Boating Safety Act - Downtown Boat Slips 15.622 50 CFR Part 86 1,118,125 Passed through Florida Dept of Environmental Protection Clean Vessel Act - 2 Pumpout Systems 15.616 DEP Agreeement MV008 CVA 09-552 88,548 Total U.S. Department of the Interior - Fish and Wildlife Service 1,229,952 U.S. Department of Justice: Federal Forfeiture Sharing 16.000 FL0520300 195,981 Office of Victims of Crimes Services for Trafficing Victims - Human Trafficing Task Force 16.320 2006-VT-BX-0007 78,966 Services for Trafficing Victims - Human Trafficing Immersion 16.320 2008-VT-BX-K101 22,523 16.320 101,489 Bureau of Justice Assistance Bulletproof Vest Partnership Program 16.607 2006-BO-BX-06133388 5,593 Edward Byrne Memorial Justice Assistance Grant Program - Digital Camera & Motorcycle Helmets 16.738 2010-DJ-BX-1597 1,161 Edward Byrne Memorial Justice Assistance Grant Program - CPD Language Training 16.738 2010-JAGC-PINE-3-4X-161 6,625 16.738 7,786 ARRA-Recover Act - Edward Byrne Memorial Justice Assistance Grant Program/Grants to States and Territories - Hispanic Outreach Center 16.803 2010-ARRC-PINE-8-W7-297 61,210 Total U.S. Department of Justice 372,059 159
City of Clearwater, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance Projects - Continued For the Year Ended September 30, 2010 Federal Grantor / Federal Pass-through Grantor / CFDA Share of Program Title Number Grant I.D. Number Expenditures FEDERAL AWARDS (continued) U.S. Department of Transportation: Federal Highway Administration Passed through Florida Department of Transportation: Highway Planning and Construction - Clearwater Beach Trail Connector Phase 1 20.205 FPN 415744-1-58-01 70,767 Highway Planning and Construction - Clearwater Beach Trail Connector Phase 2 20.205 FPN 415744-2-58-01 310,559 ARRA-Highway Planning and Construction - East Ave Bike Lanes 20.205 FPN 424399-1-58-01 36,173 20.205 417,499 Pipeline & Hazardous Materials Safety Administration Technical Assistance Grant 20.721 DTPH56-09-G-PHPT23 50,000 Total U.S. Department of Transportation 467,499 U.S. Department of Treasury: Federal Forfeiture Sharing 21.000 FL0520300 21,293 Total U.S. Department of Treasury 21,293 U.S. Environmental Protection Agency: Office of Solid Waste and Emergency Response Brownfields Assessment and Cleanup Cooperative Agreements 66.818 BF-96486307-0 118,099 ARRA-Brownfields Assessment and Cleanup Cooperative Agreements 66.818 2B-95427409-0 179,008 Brownfields Assessment and Cleanup Cooperative Agreements 66.818 BL-98487299-5 1,516 66.818 298,623 Total U.S. Environmental Protection Agency 298,623 U.S. Department of Energy: ARRA-Energy Efficiency and Conservation Block Grant Program (EECBG) 81.128 DE-SC0002363 812,161 Total U.S. Department of Energy 812,161 Corporation For National and Community Services: Passed through FL Commission on Community Services Americorps - 2009 94.006 Grant 06AFHFL0010008 51,720 Americorps - 2010 94.006 Grant 06AFHFL0010008 84,290 Total Corporation for National and Community Services 136,010 U.S. Department of Homeland Security: Passed through Florida Department of Law Enforcement Buffer Zone Protection Program (BZPP) - FY07 II 97.078 2009-BZPP-PINE-1-V4-005 77,576 Total U.S. Department of Homeland Security 77,576 Total Federal Financial Assistance $ 5,760,788 160
City of Clearwater, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance Projects - Continued For the Year Ended September 30, 2010 State Grantor / State Pass-through Grantor / CSFA Share of Program Title Number Grant I.D. Number Expenditures (a) STATE FINANCIAL ASSISTANCE Florida Executive Office of the Governor, Office of Tourism, Trade, and Economic Development Brownfield Grant 31.011 OT98-097 $ 13,290 Total Florida Executive Office of the Governor 13,290 Florida Department of Environmental Protection: Florida Recreation Development Assistance Program - Morningside Improvements 37.017 DEP Agreement A9098 135,559 Enterprise Dog Park 37.017 DEP Agreement F8082 103,149 37.017 238,708 Statewide Surface Water Restoration Projects - Lake Bellevue Stormwater Improvements 37.039 Agreement 09CON000086 241,534 Water Protection and Sustainability Program - Morningside Reclaimed Water 37.066 Agreement 05CON000049 301,840 Skycrest Reclaimed Water 37.066 Agreement 07CON000033 1,318,535 37.066 1,620,375 Total Florida Department of Environmental Protection 2,100,617 Florida Department of Community Affairs: Florida Housing Finance Corporation State Housing Initiative Partnership Program (SHIP) 52.901 n/a 1,279,056 Total Florida Department of Community Affairs 1,279,056 Florida Department of Transportation: Aviation Development Grants - Install New Security Fencing and Cameras 55.004 FPN:415770-1-94-01, Contract APF54 38,907 FBO Building Modification at Airpark 55.004 FPN:412431-1-94-01; Contract ANW13 127,245 Total Florida Department of Transportation 166,152 Florida Department of Elder Affairs: Fixed Capital Outlay - Senior Center 65.013 MOU# XQ913 683,405 Total Florida Department of Elder Affairs 683,405 Florida Department of Revenue: Phillies Stadium 73.016 500,004 Total Florida Department of Revenue 500,004 Total State Financial Assistance $ 4,742,524 Total Expenditures of Federal Awards and State Financial Assistance Projects $ 10,503,312 (a) Funded with State grants and aids appropriations. 161
City of Clearwater, Florida Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance Projects For the Year Ended September 30, 2010 NOTE 1 Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance Projects presents the activity of all federal financial and state grant activity projects of the City of Clearwater, Florida (the City ). Federal and state financial assistance received directly from federal and state agencies, and federal financial assistance passed through other governmental agencies are included on the schedules. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations and Chapter 10.550, Rules of the Auditor General. NOTE 2 Basis of Accounting The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance Projects is presented using the modified accrual or accrual basis of accounting, which is described in Note 1 to the City s basic financial statements. NOTE 3 CFDA/CSFA Numbers CFDA numbers represent Catalog of Federal Domestic Assistance and apply only to federal awards. CSFA numbers represent Catalog of State Financial Assistance and apply only to state financial assistance. NOTE 4 Subrecipients Of the federal and state expenditures presented in the Schedule, the City provided federal and state awards to subrecipients as follows: Federal CFDA/ Amount Provided Program Title State CFSA To Subrecipients U.S. HUD Community Development Block Grant 14.218 $412,467 U.S. HUD Home Investment Partnerships Program 14.239 $242,017 Florida Housing Finance Corporation, State Housing Initiative Partnership Program 52.901 $456,619 NOTE 5 Loans Outstanding The City had the following loan balances outstanding at September 30, 2010. The current year additions related to the loans are included in the Schedule of Federal Awards and State Financial Assistance. 14.218 Community Development Block Grant $ 2,286,903 14.239 Home Investment Partnership 4,421,723 52.901 State Housing Initiative Partnership 7,243,242 $ 13,951,909 162