MCAG NO.

0724

CITY OF SPOKANE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For The Year Ended December 31, 2010
2
FEDERAL PROGRAM NAME 3 CFDA NUMBER 4 OTHER I.D. NUMBER From PassThrough Awards 7,252 5

Schedule 16

1
FEDERAL AGENCY NAME/ PASS-THROUGH AGENCY NAME Office of National Drug Control Policy/PassThrough from Spokane County Sheriff's Office U.S. Dept of Commerce/ Pass-Through from WA State Military Department U. S. Department of Housing and Urban Development

6
Foot-

Expenditures From Direct Awards Total

note Ref.

High Intensity Drug Trafficking Areas Program National Marijuana Initiative Program

07.G10NW0010A

G10NW0010A

10A

07.C100541FED

C100541FED Subtotal

8,687 15,939 220,305 15,939 220,305

10B

Public Safety Interoperable Communications Grant Program

11.555

N/A

Community Development Block Grants/Entitlement Grants

14.218

B09-MC-530006 Program Income B10-MC-530006 Program Income Subtotal

3,789,049 522,312 1,011,505 578,094 5,900,960 474,556 5,900,960 474,556 3,11 3,11

U. S. Department of Housing and Urban Development/ Pass-Through from WA State Dept. of Commerce U. S. Department of Housing and Urban Development

Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii

14.228

08-F6401-019

Emergency Shelter Grants Program

14.231

S09-MC-530002 S10-MC-530002 Subtotal

87,317 55,184 142,501 1,169,825 671,457 1,841,282 61,353 5,221 33,236 189,862 212,966 502,638 841,224 439,828 152,448 18,307 66,089 310,901 1,828,797 460,783 1,828,797 460,783 3,11 502,638 11 1,841,282 11 142,501 11

U. S. Department of Housing and Urban Development

Supportive Housing Program

14.235

N/A N/A Subtotal

U. S. Department of Housing and Urban Development

Shelter Plus Care

14.238

N/A N/A N/A N/A N/A Subtotal

U. S. Department of Housing and Urban Development

Home Investment Partnerships Program

14.239

M07-MC-530201 M08-MC-530201 M09-MC-530201 Program Income M10-MC-530201 Program Income Subtotal

U. S. Department of Housing and Urban Development

ARRA - Community Development Block Grant ARRA Entitlement Grants (CDBG-R) (Recovery Act Funded) ARRA - Neighborhood Stabilization Program (Recovery Act Funded)

14.253

B09-MY-53-0006

U. S. Department of Housing and Urban Development

14.256

B09-NI-WA-0009

16,182

16,182 11

The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral part of this Schedule.

_________________________________________________________________________________________________________ Washington State Auditor's Office 95

MCAG NO. 0724

CITY OF SPOKANE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For The Year Ended December 31, 2010
2
FEDERAL PROGRAM NAME 3 CFDA NUMBER 4 OTHER I.D. NUMBER From PassThrough Awards 5

Schedule 16

1
FEDERAL AGENCY NAME/ PASS-THROUGH AGENCY NAME U. S. Department of Housing and Urban Development

6
Foot-

Expenditures From Direct Awards 652,985 Total

note Ref.

ARRA - Homeless Prevention and Rapid Re-Housing Program (Recovery Act Funded) ARRA - Lead-Based Paint Hazard Control in Privately-Owned Housing (Recovery Act Funded)

14.257

S09-MY-53-0002

652,985 8,11

U.S. Department of Housing and Urban Development

14.907

WA LHB 0429-08 Program Income Subtotal

568,656 5,336 573,992 1,916 573,992 1,916 3,8

U.S. Department of Interior/ Pass-Through from WA State Dept. of Archaeology and Historic Preservation U.S. Department of Justice/ Pass-Through from WA State Patrol U.S. Department of Justice

Historic Preservation Fund Grants-In-Aid

15.904

FY10-61020-010

Marijuana Eradication 2010

16.C100899FED

C100899FED

5,000

5,000 10C

Enhanced Training and Services to End Violence and Abuse of Women Later in Life

16.528

N/A

71,721

71,721 11

U.S. Department of Justice/ Pass-Through from Seattle Police Department U.S. Department of Justice/ Pass-Through from WA State Dept. of Commerce U.S. Department of Justice

Missing Children's Assistance

16.543

N/A

3,810

3,810

Project Safe Neighborhoods

16.609

N/A

10,000

10,000

Public Safety Partnership & Community Policing Grants

16.710

N/A N/A N/A Subtotal

347,013 78,534 261,546 687,093 76,060 2,127 20,727 93,907 192,821 56,908 48,490 105,398 4,713 105,398 4,713 192,821 11 687,093 11

U.S. Department of Justice

Edward Byrne Memorial Justice Assistance Grant Program

16.738

N/A Program Income N/A N/A Subtotal

U.S. Department of Justice/ Pass-Through from from Spokane County U.S. Department of Justice/ Pass-Through from Spokane County Sheriff's Office

Edward Byrne Memorial Justice Assistance Grant Program

16.738

M09-34021-016 M10-34021-016 Subtotal

Congressionally Recommended Awards

16.753

N/A

The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral part of this Schedule.

_________________________________________________________________________________________________________ Washington State Auditor's Office 96

MCAG NO. 0724

CITY OF SPOKANE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For The Year Ended December 31, 2010
2
FEDERAL PROGRAM NAME 3 CFDA NUMBER 4 OTHER I.D. NUMBER From PassThrough Awards 149,625 5

Schedule 16

1
FEDERAL AGENCY NAME/ PASS-THROUGH AGENCY NAME U.S. Department of Justice/ Pass-Through from Spokane County Sheriff's Office

6
Foot-

Expenditures From Direct Awards Total

note Ref.

ARRA - Recovery Act - Edward Byrne Memorial Justice Assistance Grant (JAG) Program/Grants to States and Territories ARRA - Recovery Act - Edward Byrne Memorial Justice Assistance Grant (JAG) Program/Grants to Units Of Local Government

16.803

N/A

149,625 8

U.S. Department of Justice

16.804

N/A

287,217

287,217 8,11

U.S. Department of Labor/ Pass-Through from WA State Employment Security Department

WIA Adult Program

17.258

6112-7109 6112-1100 Program Income 6112-1109 6112-7100 6112-7309 6112-1300 Program Income Subtotal

182,697 965,757 6,144 71,075 99,834 45,742 194,291 1,925 1,567,465 563,372 180,424 743,796 19,101 743,796 19,101 11 8,11 1,567,465 11

U.S. Department of Labor/Pass- ARRA - WIA Adult Program Through from WA State Employment Security Department U.S. Department of Labor/Pass- WIA Adult Program Through from Workforce Training and Education Coordinating Board U.S. Department of Labor/Pass- WIA Youth Activities Through from WA State Employment Security Department

17.258

6112-4618 6112-4638 Subtotal

17.258

08 ADW (124)

17.259

6112-7009 Program Income 6112-7000 Program Income Subtotal

1,052,701 8,600 215,513 9,789 1,286,603 287,063 1,286,603 287,063 8,11 11

U.S. Department of Labor/Pass- ARRA - WIA Youth Activities Through from WA State Employment Security Department U.S. Department of Labor/Pass- WIA Dislocated Workers Through from WA State Employment Security Department

17.259

6112-4608

17.260

6112-7209 6112-1200 Program Income 6112-7200 Subtotal

18,527 817,042 5,308 243,755 1,084,632 757,476 1,084,632 757,476 8,11 11

U.S. Department of Labor/Pass- ARRA - WIA Dislocated Workers 17.260 6112-4628 Through from WA State Employment Security Department The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral part of this Schedule.

_________________________________________________________________________________________________________ Washington State Auditor's Office 97

MCAG NO. 0724

CITY OF SPOKANE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For The Year Ended December 31, 2010
2
FEDERAL PROGRAM NAME 3 CFDA NUMBER 4 OTHER I.D. NUMBER From PassThrough Awards 13,087 5

Schedule 16

1
FEDERAL AGENCY NAME/ PASS-THROUGH AGENCY NAME

6
Foot-

Expenditures From Direct Awards Total

note Ref.

U.S. Department of Labor/Pass- WIA Pilots, Demonstrations, and Through from Workforce Research Projects Training and Education Coordinating Board U.S. Department of Labor/Pass- Incentive Grants - WIA Section 503 Through from WA State Employment Security Department U.S. Department of Labor/Pass- ARRA - Program of Competitive Through from Workforce Grants for Worker Training and Training and Education Placement in High Growth and Coordinating Board Emerging Industry Sectors U.S. Department of Labor/Pass- WIA Dislocated Worker Through from WA State Formula Grants Employment Security Department U.S. Department of Labor/Pass- Workforce Investment Act (WIA) Through from WA State Dislocated Worker National Reserve Employment Security Demonstration Grants Department U.S. Department of Transportation/Pass-Through from WA State Department of Transportation Highway Planning and Construction

17.261

08 ADW (124)

13,087 11

17.267

6112-7627-13 6112-7627-11 6112-7628-12 Subtotal

23,642 9,263 44,107 77,012 110,472 77,012 110,472 8,11 11

17.275

IAA 774-10

17.278

6112-1201

27,404

27,404 11

17.280

6112-7629-15

67,948

67,948 11

20.205

STPH-3867(001) BRM 3999(009) STPD 3850(001) STPD 3850(005) STPUL-4001 (001) Program Income CM-9932(034) CM-0002(261) CM-3850(004) STPD 3850(006) CM-3850(002) CM-0395(084) CM-0291(022) STPUL 3756(004) STPUL 0290(021) TCSP-1220(024) TCSP-09WA(008) HSIP-1220(023) HSIP-1220(022) STPUL-1220(025) STPUL-1220(026) Subtotal

819,737 2,114,549 7,396 381,851 5,179,806 137,943 3,819 99,067 206,713 57,384 111,502 6,054 388 254 165 3,232 197,747 43,182 400,096 440 411 9,771,736 9,771,736 7A 7B

The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral part of this Schedule.

_________________________________________________________________________________________________________ Washington State Auditor's Office 98

MCAG NO. 0724

CITY OF SPOKANE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For The Year Ended December 31, 2010
2
FEDERAL PROGRAM NAME 3 CFDA NUMBER 4 OTHER I.D. NUMBER From PassThrough Awards 933,734 5

Schedule 16

1
FEDERAL AGENCY NAME/ PASS-THROUGH AGENCY NAME U.S. Department of Transportation/Pass-Through from WA State Department of Transportation U.S. Department of Transportation/Pass-Through from WA State Traffic Safety Commission U.S. Department of Transportation/Pass-Through from WA State Traffic Safety Commission U.S. Department of Transportation/Pass-Through from WA State Traffic Safety Commission Environmental Protection Agency/Pass-Through from WA State Dept. of Ecology Environmental Protection Agency/Pass-Through from WA State Dept. of Commerce U.S. Dept of Energy

6
Foot-

Expenditures From Direct Awards Total

note Ref.

ARRA - Highway Planning and Construction

20.205

ARRA-3936(003)

933,734 8

State and Community Highway Safety

20.600

N/A N/A N/A Subtotal

10,065 9,787 4,526 24,378 800 1,927 9,309 12,036 3,419 4,002 5,715 13,136 571,914 13,136 571,914 4,8 12,036 24,378

Alcohol Impaired Driving Countermeasures Incentive Grants 1

20.601

N/A N/A N/A Subtotal

Occupant Protection Incentive Grants

20.602

N/A N/A N/A Subtotal

ARRA - Capitalization Grants for Clean Water State Revolving Funds

66.458

L1000011

Brownfields Assessment & Cleanup Cooperative Agreements ARRA - Energy Efficiency and Conservation Block Grant Program (EECBG) ARRA - Energy Efficiency and Conservation Block Grant Program (EECBG) Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers Special Programs for the Aging_Title III, Part C_

66.818

S05-74703-001

4,725

4,725

81.128

DE-SC0001734

845,033

845,033 8

U.S. Dept of Energy/ Pass-Through from WA State Dept. of Commerce U.S. Dept of Health & Human Services/Pass-Through from Aging & Long Term Care of Eastern Washington U.S. Dept of Health & Human Services/Pass-Through from Spokane Regional Health District

81.128

DE-EE0000849

15,770

15,770 8

93.044

07-10:58,41:12(3)

864

864

93.045

N/A

8,559

8,559

Nutrition Services U.S. Dept of Health & Human ARRA - Special Programs for 93.045 N/A Services/Pass-Through from the Aging_Title III, Part C_ Spokane Regional Health Nutrition Services District The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral part of this Schedule.

1,711

1,711 8

_________________________________________________________________________________________________________ Washington State Auditor's Office 99

MCAG NO. 0724

CITY OF SPOKANE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For The Year Ended December 31, 2010
2
FEDERAL PROGRAM NAME 3 CFDA NUMBER 4 OTHER I.D. NUMBER From PassThrough Awards 295,664 5

Schedule 16

1
FEDERAL AGENCY NAME/ PASS-THROUGH AGENCY NAME

6
Foot-

Expenditures From Direct Awards Total

note Ref.

U. S. Department of Homeland Disaster Grants - Public Assistance Security/Pass-Through from (Presidentially Declared Disasters) State of Washington Department of Military U. S. Department of Homeland Assistance to Firefighters Grant Security

97.036

N/A

295,664 9

97.044

EMW-2008-FP-01174 EMW-2009-FO-11955 EMW-2009-FO-11955 Subtotal

6,548 731,200 22,914 760,662 29,139 760,662 29,139

U. S. Department of Homeland Interoperable Emergency Security/Pass-Through from Communications State of Washington Department of Military U. S. Department of Homeland Homeland Security Grant Program Security/Pass-Through from Spokane County Department of Emergency Management

97.055

E09-135

97.067

E09-170 E10-207 E09-166 E10-207 E09-166 E10-175 E10-207 E10-207 E10-207 Subtotal

8,223 54,350 11,313 977 20,310 9,853 40,763 25,001 14,511 185,301 3,600 185,301 3,600 5,11

U. S. Department of Homeland Homeland Security Grant Program Security/Pass-Through from Idaho Bureau of Homeland Security

97.067

2007-GE-T7-0014

Total Federal Awards Expended

The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral part of this Schedule.

18,905,588

14,764,667

33,670,255

_________________________________________________________________________________________________________ Washington State Auditor's Office 100

CITY OF SPOKANE, WASHINGTON NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JANUARY 1, 2010 THROUGH DECEMBER 31, 2010

NOTE 1 - BASIS OF ACCOUNTING This schedule is prepared on the same basis of accounting as the City's financial statements. The City uses the modified accrual basis of accounting for all governmental funds. The accrual basis of accounting is used for all proprietary, non-expendable trust and pension trust funds. NOTE 2 - PROGRAM COSTS The amounts shown as current year expenditures represent only the Federal portion of the program costs. Entire program costs, including the City's portion, may be more than shown. NOTE 3 - REVOLVING LOAN - PROGRAM INCOME The City of Spokane has a revolving loan program for low-income housing. Under this federal program, repayments to the City are considered program revenues (income) and loans of such funds to eligible recipients are considered expenditures. The amount of loan funds disbursed to program participants for the year for the HOME program was $ 1,178,377, for the Community Development Block Grants was $ 1,622,002, and for the Lead Safe Spokane program was $268,422. These amounts are presented in this schedule. The amount of principal and interest received in loan repayments for the year for the HOME program was $ 328,763, and for the Community Development Block Grants was $ 950,716. NOTE 4 FEDERAL LOANS The City of Spokane received a loan for the West Broadway Spokane Urban Runoff Greenway Experiment (SURGE). The loan was from the Environmental Protection Agency through WA State Department of Ecology and is considered 50% loan and 50% forgivable principal/grant. Of the $571,914 amount shown on the Schedule of Expenditures of Federal Awards (SEFA) 50% or $285,957 is the loan amount while the other 50% is the forgivable principal or grant amount. NOTE 5 NONCASH AWARDS EQUIPMENT The City received equipment from Spokane City/County Department of Emergency Management that was purchased with federal Homeland Security funds. The amount reported on the SEFA is the value of the property on the date it was received by the City and priced by Homeland Security. From the amount reported on the SEFA $2,110 was passed through to a subrecipient. NOTE 6 INDIRECT COST RATE The City did not use an indirect cost rate in 2010. NOTE 7 INCOME AFTER THE GRANT PERIOD (A) The City leases property to a private entity that was originally purchased with Federal Highway Planning and Construction dollars. As the grant period has ended there is no reference to these funds on the SEFA but the City is required to restrict these funds for activities eligible for funding under title 23 of the United States Code. The income received was $120,000; the expenditures for maintenance were $9,463.61 for total restricted revenue of $110,536. (B) Proceeds of fixed assets in the amount of $76 were received after the grant period had ended for the Broadway Realignment project. As the grant period has ended there is no reference to these funds on the SEFA but the City is required to restrict these funds for activities eligible for funding under title 23 of the United States Code. NOTE 8 AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) OF 2009 Expenditures for this program were funded by ARRA

_________________________________________________________________________________________________________ Washington State Auditor's Office 101