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Cit 6.1.F. - Page 182 'ity <br /> � <br /> Single Audit Reports <br /> Schedule of Findings and Questioned Costs, Continued <br /> For the Year Ended June 30,2012 <br /> C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT, <br /> Continued <br /> SA2012-03 Schedule of Expenditures of Federal Awards <br /> Information on the Federal Program <br /> Community Development Block Grant (CDBG) (CFDA Number 14.218, U.S. Department of Housing and <br /> Urban Development) <br /> Criteria or specific requirement <br /> As described in � .310(b)(3) of OMB Circular A-133, the schedule of expenditures of federal awards for <br /> the period covered by the City's financial statements shall include a list of individual Federal programs by <br /> Federal agency, and provide total Federal awards expended for each individual Federal program. <br /> Condition <br /> The City had incurred expenditures related to the use of program income for the CDBG program. These <br /> expenditures related to the use of program income were not reported in fiscal year 2011 Schedule of <br /> Expenditures of Federal Awards (SEFA). The City did not include$99,879 in prior year's schedule. <br /> Context and Effect <br /> The Schedule of Expenditure of Federal Awards may be incomplete and the City may not be complying <br /> with the requirements under OMB Circular A-133. <br /> Cause <br /> The City was not aware of this requirement. <br /> Questioned Costs <br /> Not applicable. <br /> Recommendation <br /> We recommend that the City formalize a written grant reporting process to be communicated to all <br /> departments, whereby the department head or other designated personnel maintain a list of all grant <br /> awards used/obtained during the fiscal year by that department. Each department should provide this <br /> information to the finance department on an annual basis prior to the preparation of the schedule of <br /> expenditures of federal awards. <br /> 16 <br />