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Olimm <br />Schedule of Findings and Questioned Costs <br />Re -Leaf Grant CFDA #67.556 <br />FINDING: The City did not report accurately the activity for the Re -Leaf Grant to the State of <br />Minnesota. <br />CRITERIA: The City's subgrant agreement with the State of Minnesota reads in part as <br />follows: <br />D. Reports and Records: <br />2. Subgrantee shall keep an up -to -date work status record for work <br />undertaken to complete the project. <br />3. Subgrantee shall maintain complete, accurate, and separate financial <br />records for all work undertaken, which adequately identify the source and <br />application of funds provided by this Agreement. These records must contain <br />information pertaining to this Subgrant award and authorizations, obligations, <br />unobligated balances, assets, liabilities, outlays or expenditures, and income as <br />these terms are defined in 7 CFR part 3016. The records must provide <br />verification of any in -kind contributions counting toward satisfying a match and <br />show how the value of any third party contributions was derived. A written <br />narrative explanation shall describe all variations from estimated cost. <br />Allowability and valuation of costs, third party in -kind contributions, volunteer <br />services and other items qualifying towards Subgrantee's match or cost share are <br />determined by 7 CFR 3016.24. For accounting purposes, project costs shall be <br />subdivided into the following categories: personnel, fringe benefits, travel, <br />equipment, supplies, contractual, and indirect charges. The records shall show <br />whether the source of payment for each type of enumerated cost is federal, <br />Subgrantee, in -kind, or other. Except as provided in 7 CFR part 3016.24, <br />allowable costs shall be as determined in OMB Circular A -87 if Subgrantee is a <br />unit of government or OMB Circular A -122 if Subgrantee is a private nonprofit <br />corporation. <br />t <br />RECOMMENDATION: <br />We recommend the City accurately report the activity of the grant to the State. <br />CITY'S RESPONSE: <br />The City of Lino Lakes will be implementing a policy that empowers the Finance <br />Department responsibility for the administration of all grant monies. <br />QUESTIONED COST: <br />The City reported expenditures of $41,545, actual expenditures were $17,500. <br />-17- <br />