spokane 2010 schedule 16 sao report ar1006365

8/2/2019 Spokane 2010 Schedule 16 SAO Report Ar1006365

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FEDERAL AGENCY NAME/ FEDERAL PROGRAM CFDA OTHER I.D. From From Foot-PASS-THROUGH AGENCY NAME NUMBER NUMBER Pass- Direct Total note

NAME Through Awards Ref.Awards

Office of National Drug High Intensity Drug Trafficking 07.G10NW0010A G10NW0010A 7,252 10A

Control Policy/Pass- Areas Program

Through from Spokane National Marijuana Initiative Program 07.C100541FED C100541FED 8,687 10B

County Sheriff's Office Subtotal 15,939 15,939

U.S. Dept of Commerce/ Public Safety Interoperable 11.555 N/A 220,305 220,305

Pass-Through from WA Communications Grant Program

State Military Department

U. S. Department of Housing Community Development Block 14.218 B09-MC-530006 3,789,049

and Urban Development Grants/Entitlement Grants Program Income 522,312

B10-MC-530006 1,011,505

Program Income 578,094

Subtotal 5,900,960 5,900,960U. S. Department of Housing Community Development Block 14.228 08-F6401-019 474,556 474,556

and Urban Development/ Grants/State's program and

Pass-Through from WA Non-Entitlement Grants in Hawaii

State Dept. of Commerce

U. S. Department of Housing Emergency Shelter Grants Program 14.231 S09-MC-530002 87,317

and Urban Development S10-MC-530002 55,184

Subtotal 142,501 142,501

U. S. Department of Housing Supportive Housing Program 14.235 N/A 1,169,825

and Urban Development N/A 671,457

Subtotal 1,841,282 1,841,282

U. S. Department of Housing Shelter Plus Care 14.238 N/A 61,353

and Urban Development N/A 5,221

N/A 33,236

N/A 189,862

N/A 212,966

Subtotal 502,638 502,638

U. S. Department of Housing Home Investment Partnerships 14.239 M07-MC-530201 841,224

and Urban Development Program M08-MC-530201 439,828

M09-MC-530201 152,448


M10-MC-530201 66,089


Subtotal 1,828,797 1,828,797U. S. Department of Housing ARRA - Community Development 14.253 B09-MY-53-0006 460,783 460,783

and Urban Development Block Grant ARRA Entitlement Grants

(CDBG-R) (Recovery Act Funded)

U. S. Department of Housing ARRA - Neighborhood Stabilization 14.256 B09-NI-WA-0009 16,182 16,182

and Urban Development Program (Recovery Act Funded)

The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral part of this Schedule.

MCAG NO. 0724 CITY OF SPOKANE Schedule 16SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

For The Year Ended December 31, 2010

5

3,11

3,11

3,11

Expenditures

11

11

11

11

_________________________________________________________________________________________________________ Washington State Auditor's Office

95


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5Expenditures

U. S. Department of Housing ARRA - Homeless Prevention and 14.257 S09-MY-53-0002 652,985 652,985

and Urban Development Rapid Re-Housing Program

(Recovery Act Funded)

U.S. Department of Housing ARRA - Lead-Based Paint Hazard 14.907 WA LHB 0429-08 568,656

and Urban Development Control in Privately-Owned Program Income 5,336

Housing (Recovery Act Funded) Subtotal 573,992 573,992

U.S. Department of Interior/ Historic Preservation Fund 15.904 FY10-61020-010 1,916 1,916

Pass-Through from WA Grants-In-Aid

State Dept. of Archaeology

and Historic Preservation

U.S. Department of Justice/ Marijuana Eradication 2010 16.C100899FED C100899FED 5,000 5,000

Pass-Through fromWA State Patrol

U.S. Department of Justice Enhanced Training and Services to 16.528 N/A 71,721 71,721

End Violence and Abuse of

Women Later in Life

U.S. Department of Justice/ Missing Children's Assistance 16.543 N/A 3,810 3,810

Pass-Through from

Seattle Police Department

U.S. Department of Justice/ Project Safe Neighborhoods 16.609 N/A 10,000 10,000

Pass-Through from WA

State Dept. of Commerce

U.S. Department of Justice Public Safety Partnership & 16.710 N/A 347,013

Community Policing Grants N/A 78,534

N/A 261,546

Subtotal 687,093 687,093

U.S. Department of Justice Edward Byrne Memorial Justice 16.738 N/A 76,060

Assistance Grant Program Program Income 2,127

N/A 20,727

N/A 93,907

Subtotal 192,821 192,821

U.S. Department of Justice/ Edward Byrne Memorial Justice 16.738 M09-34021-016 56,908

Pass-Through from Assistance Grant Program M10-34021-016 48,490

from Spokane County Subtotal 105,398 105,398

U.S. Department of Justice/ Congressionally Recommended 16.753 N/A 4,713 4,713Pass-Through from Spokane Awards

County Sheriff's Office


8,11

3,8

10C

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5Expenditures

U.S. Department of Justice/ ARRA - Recovery Act - Edward 16.803 N/A 149,625 149,625

Pass-Through from Spokane Byrne Memorial Justice Assistance

County Sheriff's Office Grant (JAG) Program/Grants to

States and Territories

U.S. Department of Justice ARRA - Recovery Act - Edward Byrne 16.804 N/A 287,217 287,217

Memorial Justice Assistance Grant

(JAG) Program/Grants to Units Of

Local Government

U.S. Department of Labor/ WIA Adult Program 17.258 6112-7109 182,697

Pass-Through from WA 6112-1100 965,757

State Employment Program Income 6,144

Security Department 6112-1109 71,0756112-7100 99,834

6112-7309 45,742

6112-1300 194,291


Subtotal 1,567,465 1,567,465ARRA - WIA Adult Program 17.258 6112-4618 563,372

6112-4638 180,424

Subtotal 743,796 743,796

WIA Adult Program 17.258 08 ADW (124) 19,101 19,101

WIA Youth Activities 17.259 6112-7009 1,052,701


6112-7000 215,513


Subtotal 1,286,603 1,286,603ARRA - WIA Youth Activities 17.259 6112-4608 287,063 287,063

WIA Dislocated Workers 17.260 6112-7209 18,527

6112-1200 817,042


6112-7200 243,755

Subtotal 1,084,632 1,084,632ARRA - WIA Dislocated Workers 17.260 6112-4628 757,476 757,476


U.S. Department of Labor/Pass-Through from WA StateEmployment SecurityDepartment





U.S. Department of Labor/Pass-Through from WorkforceTraining and EducationCoordinating Board

8

8,11

11

8,11

11

11

8,11

11

8,11


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5Expenditures

WIA Pilots, Demonstrations, and 17.261 08 ADW (124) 13,087 13,087

Research Projects

Incentive Grants - WIA Section 503 17.267 6112-7627-13 23,642

6112-7627-11 9,263

6112-7628-12 44,107

Subtotal 77,012 77,012ARRA - Program of Competitive 17.275 IAA 774-10 110,472 110,472

Grants for Worker Training and

Placement in High Growth and

Emerging Industry Sectors

WIA Dislocated Worker 17.278 6112-1201 27,404 27,404

Formula Grants

Workforce Investment Act (WIA) 17.280 6112-7629-15 67,948 67,948

Dislocated W orker National Reserve

Demonstration Grants

Highway Planning and Construction 20.205 STPH-3867(001) 819,737

BRM 3999(009) 2,114,549

STPD 3850(001) 7,396

STPD 3850(005) 381,851

STPUL-4001 (001) 5,179,806

Program Income 137,943CM-9932(034) 3,819

CM-0002(261) 99,067

CM-3850(004) 206,713

STPD 3850(006) 57,384

CM-3850(002) 111,502

CM-0395(084) 6,054

CM-0291(022) 388

STPUL 3756(004) 254

STPUL 0290(021) 165

TCSP-1220(024) 3,232

TCSP-09WA(008) 197,747

HSIP-1220(023) 43,182

HSIP-1220(022) 400,096

STPUL-1220(025) 440

STPUL-1220(026) 411

Subtotal 9,771,736 9,771,736

U.S. Department ofTransportation/Pass-Throughfrom WA State Department ofTransportation


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7A7B






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8,11


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5Expenditures

ARRA - Highway Planning and 20.205 ARRA-3936(003) 933,734 933,734

Construction

State and Community Highway 20.600 N/A 10,065

Safety N/A 9,787

N/A 4,526

Subtotal 24,378 24,378

Alcohol Impaired Driving 20.601 N/A 800

Countermeasures Incentive N/A 1,927

Grants 1 N/A 9,309

Subtotal 12,036 12,036Occupant Protection Incentive 20.602 N/A 3,419

Grants N/A 4,002

N/A 5,715

Subtotal 13,136 13,136ARRA - Capitalization Grants for 66.458 L1000011 571,914 571,914

Clean Water State Revolving Funds

Brownfields Assessment & Cleanup 66.818 S05-74703-001 4,725 4,725

Cooperative Agreements

U.S. Dept of Energy ARRA - Energy Efficiency and 81.128 DE-SC0001734 845,033 845,033

Conservation Block Grant

Program (EECBG)

U.S. Dept of Energy/ ARRA - Energy Efficiency and 81.128 DE-EE0000849 15,770 15,770

Pass-Through from WA Conservation Block Grant

State Dept. of Commerce Program (EECBG)

U.S. Dept of Health & Human Special Programs for the 93.044 07-10:58,41:12(3) 864 864

Services/Pass-Through from Aging_Title III, Part B_Grants

Aging & Long Term Care of for Supportive Services and

Eastern Washington Senior Centers

Special Programs for the 93.045 N/A 8,559 8,559

Aging_Title III, Part C_

Nutrition ServicesARRA - Special Programs for 93.045 N/A 1,711 1,711

the Aging_Title III, Part C_

Nutrition Services


U.S. Department ofTransportation/Pass-Throughfrom WA State Department ofTransportation

U.S. Department ofTransportation/Pass-Throughfrom WA State Traffic SafetyCommission



Environmental ProtectionAgency/Pass-Through fromWA State Dept. of Ecology

Environmental ProtectionAgency/Pass-Through fromWA State Dept. of Commerce

U.S. Dept of Health & HumanServices/Pass-Through fromSpokane Regional HealthDistrict

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U.S. Dept of Health & HumanServices/Pass-Through fromSpokane Regional Health

District

4,8

8

8

8


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5Expenditures

Disaster Grants - Public Assistance 97.036 N/A 295,664 295,664

(Presidentially Declared Disasters)

Assistance to Firefighters Grant 97.044 EMW-2008-FP-01174 6,548

EMW-2009-FO-11955 731,200

EMW-2009-FO-11955 22,914

Subtotal 760,662 760,662

Interoperable Emergency 97.055 E09-135 29,139 29,139

Communications

Homeland Security Grant Program 97.067 E09-170 8,223

E10-207 54,350

E09-166 11,313

E10-207 977

E09-166 20,310

E10-175 9,853

E10-207 40,763

E10-207 25,001

E10-207 14,511

Subtotal 185,301 185,301

Homeland Security Grant Program 97.067 2007-GE-T7-0014 3,600 3,600

18,905,588 14,764,667 33,670,255

U. S. Department of HomelandSecurity


U. S. Department of HomelandSecurity/Pass-Through fromSpokane County Departmentof Emergency Management

Total Federal Awards Expended

U. S. Department of HomelandSecurity/Pass-Through fromIdaho Bureau of HomelandSecurity

U. S. Department of HomelandSecurity/Pass-Through fromState of WashingtonDepartment of Military

U. S. Department of HomelandSecurity/Pass-Through fromState of WashingtonDepartment of Military

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5,11


100


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CITY OF SPOKANE, WASHINGTONNOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

JANUARY 1, 2010 THROUGH DECEMBER 31, 2010

NOTE 1 - BASIS OF ACCOUNTING

This schedule is prepared on the same basis of accounting as the City's financial statements. TheCity uses the modified accrual basis of accounting for all governmental funds. The accrual basis ofaccounting is used for all proprietary, non-expendable trust and pension trust funds.

NOTE 2 - PROGRAM COSTS The amounts shown as current year expenditures represent only the Federal portion of the programcosts. Entire program costs, including the City's portion, may be more than shown.

NOTE 3 - REVOLVING LOAN - PROGRAM INCOME The City of Spokane has a revolving loan program for low-income housing. Under this federalprogram, repayments to the City are considered program revenues (income) and loans of suchfunds to eligible recipients are considered expenditures. The amount of loan funds disbursed toprogram participants for the year for the HOME program was $ 1,178,377, for the CommunityDevelopment Block Grants was $ 1,622,002, and for the Lead Safe Spokane program was

$268,422. These amounts are presented in this schedule. The amount of principal and interestreceived in loan repayments for the year for the HOME program was $ 328,763, and for theCommunity Development Block Grants was $ 950,716.

NOTE 4 FEDERAL LOANSThe City of Spokane received a loan for the West Broadway Spokane Urban Runoff GreenwayExperiment (SURGE). The loan was from the Environmental Protection Agency through WA StateDepartment of Ecology and is considered 50% loan and 50% forgivable principal/grant. Of the$571,914 amount shown on the Schedule of Expenditures of Federal Awards (SEFA) 50% or$285,957 is the loan amount while the other 50% is the forgivable principal or grant amount.

NOTE 5 NONCASH AWARDS EQUIPMENTThe City received equipment from Spokane City/County Department of Emergency Managementthat was purchased with federal Homeland Security funds. The amount reported on the SEFA is thevalue of the property on the date it was received by the City and priced by Homeland Security. Fromthe amount reported on the SEFA $2,110 was passed through to a subrecipient.

NOTE 6 INDIRECT COST RATE The City did not use an indirect cost rate in 2010.

NOTE 7 INCOME AFTER THE GRANT PERIOD (A) The City leases property to a private entity that was originally purchased with Federal HighwayPlanning and Construction dollars. As the grant period has ended there is no reference to thesefunds on the SEFA but the City is required to restrict these funds for activities eligible for fundingunder title 23 of the United States Code. The income received was $120,000; theexpenditures for maintenance were $9,463.61 for total restricted revenue of $110,536.(B) Proceeds of fixed assets in the amount of $76 were received after the grant period had ended for

the Broadway Realignment project. As the grant period has ended there is no reference to thesefunds on the SEFA but the City is required to restrict these funds for activities eligible for fundingunder title 23 of the United States Code.

NOTE 8 AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) OF 2009Expenditures for this program were funded by ARRA


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spokane 2010 schedule 16 sao report ar1006365

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