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CITY OF LINO LAKES, MINNESOTA <br />SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS <br />For the Year Ended December 31, 2022 <br />Federal Pass-Through <br />Asistance Entity <br />Federal Grantor/Pass-Through Grantor Listing Identifying Federal <br />Program or Cluster Title Number Number Expenditures <br />U.S. Department of Justice <br />Direct: <br />Equitable Sharing Program 16.922 Not applicable 8,263$ <br />Total U.S. Department of Justice 8,263 <br />U.S. Department of Transportation <br />Passed through the State of Minnesota: <br />COVID-19 - Highway Planning and Construction (Highway Planning <br />and Construction Cluster)20.205 None provided 15,566 <br />State and Community Highway Safety (Highway Safety Cluster)20.600 None provided 5,470 <br />Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 None provided 12,812 <br />National Priority Safety Programs 20.616 None provided 7,255 <br />Total U.S. Department of Transportation 41,103 <br />U.S. Department of Treasury <br />Passed through the State of Minnesota: <br />COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 None provided 2,109,067 <br />Total U.S. Department of Treasury 2,109,067 <br />Total Federal Expenditures 2,158,433$ <br />Notes to the Schedule of Expenditures of Federal Awards: <br />Note 1 Basis of Presentation and Summary of Significant Accounting Policies <br />The Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs expended by the <br />City of Lino Lakes, Minnesota under programs of the federal government for the year ended December 31, 2022. The Schedule is <br />presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative <br />Requirements Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents <br />only a selected portion of the operations of the City of Lino Lakes, Minnesota, it is not intended to and does not present the <br />financial positions, or change in financial position of the City of Lino Lakes, Minnesota. The expenditures on this Schedule are on <br />the modified accrual basis of accounting. Pass-through entity identifying numbers are presented where available. <br />Note 2 Indirect Cost Rate <br />The City of Lino Lakes, Minnesota has not charged any indirect costs to any of the federal programs. Therefore, the election of the <br />de minimus cost rate is not applicable. <br />Note 3 Subrecipients <br />The City of Lino Lakes, Minnesota did not pass any federal funds to subrecipients during 2022. <br />7