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6.1. B. - Page 153 <br /> City of Redwoad Ci�y <br /> Sche�iule of Findings and Res}�onses <br /> Fpr ���� Yea� Ended June 30, 20T1 <br /> FS 2017-1 Sctledule of Expenditures vf Federal Acvards & Prior Period Adjustn�ent to the Fin1► <br /> Statements <br /> Criteria: <br /> �1s d�scri���d i�1 ?� .�"1Q(b}(3) of Oi1lQ Cii•cul��r i1-733, tlae scfledule o� ex}.�endiht��es at fc:�{eral a�4°�r��s lor <br /> the perioc cc�vereci Li�� the City's finaalcial statements sh�IE inclti�ie a lisf aF i��dividu�[ Fedei �rograa��s L��= <br /> Fecieral agencj', a31d pr•c�vit�e �ottl[ Pederal a«�ards exp�r7ded far each indi� Fe���r�al progratn. AE t11e <br /> sanle time, al[ reiiilburst�l3]� gr�uiE reven�.ies s�louEd l}� accrued c�n the #inancial statements. <br /> Condition: <br /> The Cit�� ilad incta� expenc�itures for tl�� Red�voc�d Citr° Rec��cl�d YVate�• Projecf, �nd f�ad ��eceived federal <br /> ftulding tor the Prajecf undet' t]Ze ��1Fatee' neclamation ��nd RetESe Pr�gt (CFD1� #15.50-�}. Dtu'i��� fhe <br /> �e��foi�mance of the audit, iv� �ZOtec�l N�at El�e Cit�,� Ela� �1ak r�ported $1,(}37,6�b i�1 prioi° per•i�c� fecl�r•al <br /> �x���ndihires in the sch�duie of ex���ncEih�res of €ederal aEVar•ds for the res��ctive re��ortirtg periods. As �� <br /> result, the Cit�� did not ac�rue �hose �;�°ar�g re�renues in p��ior fisc�] years. <br /> Cause: <br /> TEle Cit�� ]ZZS a c{ecentralizeci � for i•�qL�estin� grant a{ti�ards. I c�epartments ap}�1}�i�1g �f�r <br /> federal grant a�va��cis usually o�tain Cih� Counc�l's a���rflva[. Th� City Co«ncil grant approval r�c�uests �t�e <br /> t��tn tor�v�rdec� to tl�e City's finanee c�e}�arkin�nt, 4��11c� re�}� �s1 t11is process to elisu�°e that all of t�1e City's <br /> fec3eral �rants are aecc�unted for, �t�liicl� in turn ensrires that all expelldihi��es of fed�ral grant a�vards �i�e <br /> reporkecj o�i tl�e Schedti�e of Expe�lc�[ihi��es ot Federa[ ��ti�ards for each fiscal year. T'IZC c�epz�rtet�ent �v11icE� <br /> �pplieci f�r federal func�itlg utlder tiie'�Nater RecIamation atld R�use Peo�r�m aE��li�d for anc� had incur�'ed <br /> expene�itiu•�s for fh� federal ativ�rc� ��rior ta seeking apprava[ frc�rn �it}r counci[. <br /> Q�i�stia��ed Cos�s: <br /> N�t ap�Iicable. <br /> Co�ltext and Effect: <br /> T'IZe Scl�edules ot E���enc�itt�t of �ederal rl.i��ai «�ere iticpm��Iete a�id dte City ���as �1�t c�mpl}�i�lg �vit11 tlie <br /> ��ei�i�ireR»ents uiader Oi�IB Circt�lar A-13� in ��rior fiscal years. In �c�ditic�n, prior }'��1•s' financial sta�ements <br /> ha��e been �niss��ted. <br /> Recomrnendat�on: <br /> I�Ve r�eco�t�me�1�� th�t the Citt� for a�vritten gra�lt re��ortirl�; �rocess t� Ue coc�lmuiiic�tei� Ea a[1 <br /> c�epartin�ilEs ta ensLU�e �h�t all fe��eral gra�lk expenciikur ar� reported r��1 the scheciule of ex�,ci�di�«res of <br /> Eeclei 1�i�artis, ai�d alI �r•ai1� �•einb�iurs�k�le re��eilLi�s ar�e prppe��I�T �ccrued. <br /> 127 <br />