City of Raleigh
Single Audit Section
SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2016
Fed. (Direct &
AND/OR PROJECT TITLE
N.C. DEPARTMENT OF PUBLIC SAFETY
Fire Regional Response Team
Passed-Through Wake County:
Juvenile Crime Prevention Council
Juvenile Crime Prevention Council
Total Passed-Through Wake County:
Total N.C. Department of Public Safety
N. C. DEPARTMENT OF ENVIRONMENTAL QUALITY
Rainwater Harvesting at Fire Stations
Total N. C. Department of Environmental Quality
TOTAL EXPENDITURES OF STATE AWARDS:
TOTAL EXPENDITURES ALL AWARDS:
Notes to the Schedule of Expenditures of Federal and State Financial Awards:
Note 1: Basis of Presentation
The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of the City of
Raleigh under the programs of the federal government and the State of North Carolina for the year ended June 30, 2016. The information
in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the
Note 2: Summary of Significant Accounting Policies
are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited
as to reimbursement.
The City of Raleigh has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Where allowed by grant agreeement, prior year expenditures that have not been previously tested may be included in the Schedule of
Awards at June 30, 2016. Generally, this occurs when grants are awarded after the related project or program has started incurring
expenses and retroactive reimbursement is allowed per the funding agreement or when corrections are made due to previous year(s)
Note 3: Loan Balances
The City of Raleigh had the following loan balances outstanding at June 30, 2016 for which the grantor/pass-through grantor has still
imposed continuing compliance requirements. The loan balance outstanding is included in the federal expenditures presented in the schedule.
For each program, the outstanding loan balance may differ from expenditures presented in the schedule above due to timing of cash receipts.
SRF D.E. Benton Water Treatment Waste Facility Revolving Loan
SRF Neuse River WWTP Phase II Revolving Loan
SRF Crabtree Creek Wastewater Conveyance Revolving Loan
SRF E.M. Johnson WTP - Sodium Permanganate Revolving Loan
SRF Crabtree Creek North Bank Revolving Loan
SRF Centennial Reuse Pipeline Revolving Loan
(1) Represents City of Raleigh matching and awards from local governments.
the accumulated unexpended Powell Bill funds. Unexpended Powell Bill funds are accounted for and maintained within various City
funds. The total unexpended balance on-hand at June 30, 2016 is $-0-.
Negative current year expenditures represent adjustments to previously reported balances for grant projects completed during FY16.
Schedule presents only a selected portion of the operations of the City of Raleigh, it is not intended to present the financial position, changes in
Powell Bill expenditures as reported above represent eligible expenditures reported to the North Carolina Department of Transportation
for the fiscal year ending June 30, 2016. The City is required to report annually to the North Carolina Department of Transportation on
net assets or cash flows of the City of Raleigh.
The Schedule of Expenditures of Federal and State Awards is prepared on the modified accrual basis of accounting. Therefore, some amounts
presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Such expenditures