Federal Financial Assistance 12/31/1993

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WIMO IMMO Schedule of Findings and Questioned Costs Natural Resources Development Program Community Tree Planting Grant CFDA #59.009 FINDING: The City did not report accurately the activity for the Natural Resources Development Program Community Tree Planting Grant to the State of Minnesota. CRITERIA: The City's subgrant agreement with the State of Minnesota reads in part as follows: D. Reports and Records: 2. Subgrantee shall keep an up -to -date work status record for work undertaken to complete the project. 3. Subgrantee shall maintain complete, accurate, and separate financial records for all work undertaken, which adequately identify the source and application of funds provided by this Agreement. These records must contain information pertaining to this Subgrant award and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income as these terms are defined in 13 CFR part 143. The records must provide verification of any in -kind contributions counting toward satisfying a match and show how the value of any third party contributions was derived. A written narrative explanation shall describe all variations from estimated cost. For account purposes, project costs shall be subdivided into the following categories: labor, supervision, hired equipment, Subgrantee's equipment, travel and subsistence, other components and supplies, contractual services and volunteer or other in -kind services. Allowable costs shall be as determined in OMB Circular A -87. RECOMMENDATION: We recommend the City accurately report the activity of the program to the State. CITY'S RESPONSE: The City of Lino Lakes will be implementing a policy that empowers the Finance Department responsibility for the administration of all grant monies. QUESTIONED COST: The City reported expenditures of $5,780, actual expenditures were $6,546.