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City of Raleigh

Single Audit Section

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

FOR THE FISCAL YEAR ENDED JUNE 30, 2016

GRANTOR/PASSED-THROUGH

Federal

Fed. (Direct &

GRANTOR/GRANTOR PROGRAM

CFDA

Grant

Pass-through)

State

Pass-through to

Local (1)

AND/OR PROJECT TITLE

Number

Number

Expenditures

Expenditures

Subrecipients

N.C. DEPARTMENT OF PUBLIC SAFETY

Direct Programs:

Fire Regional Response Team

RRT42012

-

53,723

-

-

Passed-Through Wake County:

Juvenile Crime Prevention Council

2015

-

-

-

682

Juvenile Crime Prevention Council

2016

-

93,350

-

27,577

Total Passed-Through Wake County:

-

93,350

-

28,259

Total N.C. Department of Public Safety

-

147,073

-

28,259

N. C. DEPARTMENT OF ENVIRONMENTAL QUALITY

Rainwater Harvesting at Fire Stations

2008-1019

-

21,641

-

-

Total N. C. Department of Environmental Quality

-

21,641

-

-

TOTAL EXPENDITURES OF STATE AWARDS:

-

13,479,335

-

104,962

TOTAL EXPENDITURES ALL AWARDS:

$

42,282,228

$

15,207,542

$

1,637,486

$

4,887,934

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)

omissions.

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.

CFDA

Grant

Amount

Number

Number

Outstanding

SRF D.E. Benton Water Treatment Waste Facility Revolving Loan

66.468

FS-984338

$6,608,823

SRF Neuse River WWTP Phase II Revolving Loan

66.458

CS-370419-18

$22,049,849

SRF Crabtree Creek Wastewater Conveyance Revolving Loan

66.458

CS-370419-19

$9,460,652

SRF E.M. Johnson WTP - Sodium Permanganate Revolving Loan

66.468

FS-984338.13

$1,662,151

SRF Crabtree Creek North Bank Revolving Loan

66.458

CS-370419-13

$8,254,331

SRF Centennial Reuse Pipeline Revolving Loan

66.458

CS-370419-17

$2,225,792

(1) Represents City of Raleigh matching and awards from local governments.

Program Name

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

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