RES 2013-1463 - Nebraska OMB Circular A-133 single audit report µMIA
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Table of Contents
Page(s)
Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards 1-2
Independent Auditors' Report on Compliance for Each Major Federal Program; Report on
Internal Control over Compliance; and Report on Schedule of Expenditures of Federal
Awards Required by OMB Circular A-133,Audits of States, Local Governments, and
Non-Profit Organizations 3-5
Schedule of Expenditures of Federal Awards 6-8
Notes to Schedule of Expenditures of Federal Awards 9-10
Schedule of Findings and Questioned Costs 11-12
The City of Omaha's audited financial statements as of and for the year ended December 31, 2012 are separately
attached hereto.
KPMGKPMG LLP
Suite 1501
222 South 15th Street
Omaha, NE 68102-1610
Suite 1600
233 South 13th Street
Lincoln, NE 68508-2041
Independent Auditors' Report on Internal Control over Financial
Reporting and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with Government Auditing Standards
�- The Honorable Mayor and Members
of the City Council
City of Omaha,Nebraska:
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, the aggregate discretely presented component units, each major
fund, and the aggregate remaining fund information of City of Omaha, Nebraska (the City) as of and for
.. the year ended December 31, 2012, and the related notes to the financial statements, which collectively
comprise the City's basic financial statements, and have issued our report thereon dated July 31, 2013. Our
report includes a reference to other auditors who audited the financial statements of the discretely presented
component units, as described in our report on the City's basic financial statements. This report does not
include the results of the other auditors' testing of internal control over financial reporting or compliance
and other matters that are reported on separately by those auditors.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control
over financial reporting (internal control) to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not
express an opinion on the effectiveness of the City's internal control.
0.0
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of
deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of
the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe
than a material weakness,yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses
may exist that have not been identified.
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w�. KPMG LLP is a Delaware limited liability partnership,
the U.S.member firm of KPMG International Cooperative
("KPMG International'),a Swiss entity.
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Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal
control or on compliance. This report is an integral part of an audit perforrrred in accordance with
Government Auditing Standards in considering the City's internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
LL>
Omaha,Nebraska
July 31, 2013
2
KPMGKPMG LLP
Suite 1501
222 South 15th Street
Omaha, NE 68102-1610
Suite 1600
233 South 13th Street
Lincoln,NE 68508-2041
Independent Auditors' Report on Compliance for Each Major Federal Program; Report on Internal
Control over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by
OMB Circular A-133,Audits of States, Local Governments, and Non-Profit Organizations
The Honorable Mayor and Members
of the City Council
City of Omaha,Nebraska:
Report on Compliance for Each Major Federal Program
We have audited the City of Omaha, Nebraska's (the City) compliance with the types of compliance
requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and
material effect on each of the City's major federal programs for the year ended December 31, 2012. The
City's major federal programs are identified in the summary of auditors' results section of the
accompanying schedule of findings and questioned costs.
The City's financial statements include the operations of the Heartland Workforce Solutions, which
received $3,172,056 in federal awards, which is not included in the schedule of expenditures of federal
awards for the year ended December 31, 2012. Our audit, described below, did not include the operations
of Heartland Workforce Solutions because the component unit engaged other auditors to perform an audit
in accordance with OMB Circular A-133.
Management's Responsibility
4,1100 Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to its federal programs.
Auditors'Responsibility
Our responsibility is to express an opinion on compliance for each of the City's major federal programs
based on our audit of the types of compliance requirements referred to above. We conducted our audit of
compliance in accordance with auditing standards generally accepted in the United States of America; the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and OMB Circular A-133,Audits of States, Local Governments,
and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform
the audit to obtain reasonable assurance about whether noncompliance with the types of compliance
requirements referred to above that could have a direct and material effect on a major federal program
occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those
requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal
program. However, our audit does not provide a legal determination of the City's compliance.
KPMG LLP is a Delaware limited liability partnership,
the U.S.member firm of KPMG International Cooperative
1"KPMG International"),a Swiss entity.
KP G
Opinion on Each Major Federal Program
In our opinion, the City of Omaha, Nebraska complied, in all material respects, with the types of
compliance requirements referred to above that could have a direct and material effect on each of its major
federal programs for the year ended December 31, 2012.
Report on Internal Control over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the City's internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program and to test and report on internal control over compliance in
accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the City's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a deficiency,
or combination of deficiencies, in internal control over compliance, such that there is a reasonable
possibility that material noncompliance with a type of compliance requirement of a federal program will
not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control
over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with
a type of compliance requirement of a federal program that is less severe than a material weakness in
.44. internal control over compliance, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing
of internal control over compliance and the results of that testing based on the requirements of OMB
Circular A-133. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
We have audited the financial statements of the governmental activities, the business-type activities, the
aggregate discretely presented component units, each major fund, and the aggregate remaining fund
information of the City as of and for the year ended December 31, 2012, and the related notes to the
financial statements, which collectively comprise the City's basic financial statements. We issued our
report thereon dated July 31, 2013, our report on the basic financial statements included a reference to
other auditors who audited the financial statement of the discretely presented component units. Our audit
was conducted for the purpose of forming opinions on the financial statements that collectively comprise
the basic financial statements. The accompanying schedule of expenditures of federal awards is presented
for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the
basic financial statements. Such information is the responsibility of management and was derived from and
4
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relates directly to the underlying accounting and other records used to prepare the basic financial
statements. The information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in accordance
with auditing standards generally accepted in the United States of America. In our opinion, the schedule of
expenditure of federal awards is fairly stated in all material respects in relation to the basic financial
statements as a whole.
KP M(c LEP
Omaha,Nebraska
September 26, 2013
5
Schedule
CITY OF OMAHA,NEBRASKA
y 7�
Schedule of Expenditures of Federal Awards r�
„_.. Year ended December 31,2012
Federal grantor/pass-through CFDA
grantor/program title number Grant number Expenditures
U.S.Department of Housing and Urban Development:
Community Development Block Grants'Entitlement Grants Cluster:
Community Development Block Grants/Entitlement Grants 14.218 B-(06-10)-MC-31-0002 S 140,657
Community Development Block Grants/Entitlement Grants 14.218 B-(08-12)-MC-31-0002 5,119,988
Subtotal for CFDA 14.218 5,260,645
Community Development Block Grant ARRA Entitlement Grants(CDBG-R):
ARRA--Community Development Block Grant Recovery(CDBG-R)Funds 14.253 B-09-MY-31-0002 67,561
Subtotal for CDBG Entitlement Grants Cluster 5.328,206
Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii:
Passed through the Nebraska Department of Economic Development
2009 Neighborhood Stabilization Program—I 14.228 0910S23 453,289
2011 Neighborhood Stabilization Program-3 14.228 B-11-MN-31-0001 1,007,869
201 1 Neighborhood Stabilization Program—3 Habitat New Construction 14.228 11-NS-04 230,877
2011 Neighborhood Stabilization Program-3 St Richards Sr.Housing 14.228 1 l-NRS-05 480,471
2011 Neighborhood Stabilization Program-3 Fair Deal 14.228 11-NR-12 405,594
2011 Neighborhood Stabilization Program-3 HHM 14.228 11-NS-06 382,350
Subtotal for CFDA 14.228 2.960,450
Emergency Shelter Grants Program:
Emergency Shelter Program-2011 14.231 S-II-MC-31-0001 258,952
Emergency Shelter Program—2012 14.231 S-12-MC-31-0001 106,696
Subtotal for CFDA 14.231 365,648
Shelter Plus Care:
Shelter Plus Care—2011 14.238 NE0039C7D011001 88,636
Home Investment Partnerships Program:
HOME Investment Partnership Program 14.239 M-(08-12)-DC-31-0203 3,054,867
Homelessness Prevention and Rapid Re-Housing Program:
ARRA—Homelessness Prevention and Rapid Re-Housing Program(HPRP) 14.257 S09-MY-31-0001 387,705
Fair Housing Assistance Program State and Local:
Fair Housing Assistance Program 14.401 FF207K107008 372,769
Lead Based Paint Hazard Control:
2010 Lead Based Paint Hazard Control 14.913 NELB-0479-10 199,601
Total U.S.Department of Housing and Urban Development 12.757,882
U.S.Department of Interior:
Passed through the State of Nebraska Historical Society:
Historic Preservation Fund Grants-in-Aid-2011 15.904 2011 GRANT 37,168
Historic Preservation Fund Grants-in-Aid—2012 15.904 2012 GRANT 19,543
Total U.S.Department of Interior 56,711
U.S.Department of Justice:
Juvenile Accountability Block Grant
Passed through the State of Nebraska Commission on Law Enforcement and Criminal Justice:
Juvenile Accountability Block Grant XIII 16.523 10-JA-9604 83,220
Juvenile Justice and Delinquency Prevention Allocation to States
Passed through the State of Nebraska Commission on Law Enforcement and Criminal Justice:
Impact One Community Connection—2010 16.540 10-JJ-0014 20,147
Impact One Community Connection—2011 16.540 1 I-JJ-0418 20,000
Subtotal for CFDA 16.540 40,147
Developing,Testing,and Demonstrating Promising New Programs
After School Program 16.541 2009-JLFX-0034 199,867
Violence Against Women Office
Passed through the State of Nebraska Commission on Law Enforcement and Criminal Justice:
Douglas County Community Response Team 16.588 10-V W-0705 137,425
NCC VAWA 16.588 11-VW-0707 110,844
Subtotal for CFDA 16.588 248,269
Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program.:.
ENC.ARREST POL.—GEAP 2011 16.590 2011-WE-AX-0018 290,586
Public Safety Partnership and Community
2010 Project Safe Neighborhood 16.609 2010-GP-BX-0048 29,967
2011 Project Safe Neighborhood 16.609 2011-GP-BX-0046 23,105
2012 Project Safe Neighborhood 16.609 2012-GP-BX-0013 6,380
Subtotal for CFDA 16.609 59,452
Public Safety Partnership and Community Policing Grants:
2011 COPS Hiring Program 16.710 2011-UL-WX-0022 256,901
Edward Byrne Memorial Justice Assistance Grant Program
DVCC Transitional Housing 16.736 2010-WH-AX-0026 120,000
6 (Continued)
Schedule
CITY OF OMAHA,NEBRASKA
Schedule of Expenditures of Federal Awards
.,�. Year ended December 31,2012 lu' �
Federal grantor/pass-through CFDA
grantor/program title number Grant number Expenditures
Edward Byrne Memorial Justice Assistance Grant(JAG)Program Cluster:
Edward Byrne Memorial Justice Assistance Grant(JAG)Program
2009 Justice Assistance(JAG) 16.738 2009-DJ-BX-0675 S 83,681
2010 Justice Assistance(JAG) 16.738 2010-DJ-BX-I 114 162,060
2011 Justice Assistance(JAG) 16.738 2011-DJ-BX-2287 11,292
Passed through the State of Nebraska Commission on Law Enforcement and Criminal Justice:
2011-12 Metro Drug Task Force 16.738 I I-DA-0302 96,901
2012-13 Metro Drug Task Force 16.738 12-DA-0307 73,285
Subtotal for CFDA 16.738 427219
Recovery Act-Edward Byrne Memorial Justice Assistance Grant(JAG)Program/Grants to States
-• and Territories:
Passed through the State of Nebraska Commission on Law Enforcement and Criminal Justice:
ARRA-2010 Metro Drug Task Force 16.803 09-DX-9010 217,384
ARRA-Omaha Gun Violence Reduction Initiative 16.803 09-DX-9017 114,995
Subtotal for CFDA 16.803 332,379
Recovery Act--Edward Byrne Memorial Justice Assistance Grant(JAG)Program/Grants to Units
of Local Government:
ARRA-Edward Byrne Memorial Justice Assistance Grant(JAG)Program 16.804 2009-SB-B9-1369 588,392
Subtotal--Edward Byrne Memorial Justice Assistance Grant(JAG)Program/Grants Cluster 1,347,990
Paul Coverdell Forensic Sciences Improvement Grant Program
2011 Coverdell Grant 16.742 2011-CD-BX-0086 75,511
Total U.S.Department ofJustice 2,721,943
U.S.Department of Transportation:
Highway Planning and Construction Cluster:
Passed through the State of Nebraska Department of Highway Safety:
Click it or Ticket it 20.205 2012 Click-it or Ticket 18,292
You Drink,You Drive,You Lose 20.205 2012-YDYDYL 23,368
2012 Selective Traffic Overtime 20.205 2012 Selective Traffic OT 18,587
144th St W Dodge Rd to Eagle Run 20.205 STPC-5001(19)Phase II 441,198
114th Street from Pacific to Burke 20.205 STPC-5011(8) 13,955
156th from Peppersvood Dr to Corby St 20.205 MAPA-5127(1) 132,496
OPW 52098 CPR Pkg#1 20.205 MAPA-5001(18) 73,015
OPW 52100 CPR Pkg#2 20.205 MAPA-5026(14) 101,643
W Center Rd 148th-Industrial Rd 20.205 STPD-38-7(106) 50,696
84th&"F"Street bridge 20.205 BH-5028(4) 24,743
Subtotal for Highway Planning and Construction Cluster 897,993
Highway Traffic Safety Cluster:
State and Community Highway Safety:
Passed through the State of Nebraska Department of Highway Safety:
2012 Helmet Check 20.600 2012 Helmet Check 27,392
Project Night Life 20.600 08-40 103,743
IACP Conference 20.600 G0612-239 5,210
IPTNI Energy Methods and
Institute of Police Technology&Management Energy Methods and Damage Analysis 20.600 Damage Analysis 5,154
Subtotal for CFDA 20.600 141,499
Alcohol Impaired Driving Countermeasures Incentive Grants
Passed through the State of Nebraska Department of Highway Safety:
2012 Selective Alcohol Over Time 20.601 2012 Selective Alcohol OT 13,331
Driving Under the Influence Checks 20.601 DUI Checks 16.184
Subtotal for CFDA 20.601 29,515
Subtotal for Highway Traffic Safety Cluster 171,014
Total U.S.Department of Transportation 1,069,007
Federal Mediation and Conciliation Service
Labor Management Cooperation:
Omaha Labor Management Cooperation Grant 34.002 I I-NE/A-004 27,865
Total Federal Mediation and Conciliation Service 27.865
National Endowment for the Arts
Promotion of the Arts to Organizations and Individuals
Our Town Grant-2012 45.024 12-4292-7154 50,000
Total National Endowment for the Arts 50,000
U.S.Environmental Protection Agency:
Congressional Mandated Projects:
Congressional Earmark for Wastewater System Improvements 66.202 EM-98785501 81,735
Omaha Lead Database-2012 66.202 V-9773490I 66,173
City of Omaha Combined Sewer Separation 66.202 XP-97732901 1,060200
Subtotal for CFDA 66.202 1,208,108
7 (Continued)
Schedule
CITY OF OMAHA,NEBRASKA
Schedule of Expenditures of Federal Awards
..�,. Year ended December 31,2012
Federal grantor/pass-through CFDA
grantor/program title number Grant number Expenditures
Capitalization Grants for Clean Water State Revolving Funds:
Pass through the Nebraska Department of Environmental Quality
OPW 51782 MO RIVER MOTOR CONTROL CENTER 66.458 OPW 51782 S 251,821
OPW 51616 PAPIO DIGESTER REHAB 66.458 OPW 51616 117,537
Subtotal for CFDA 66.458 369,358
Superfund State,Political Subdivision,and Indian Tribe Site—Specific Cooperative Agreements
2012 EPA Lead Pass Through 66.802 V-97733501 861,406
Total U.S.Environmental Protection.Agency 2,438,872
U.S.Department of Energy:
Energy Efficiency and Conservation Block Grant Program(EECBG)
ARRA—Energy Efficiency and Conservation Block Grant Program 81.128 DE-EE0000666 2,169,076
ARRA—Retrofit Ramp up 81.128 DE-EE0003578 3,497,753
Subtotal for CFDA 81.128 5,666,829
Total U.S.Department of Energy 5,666,829
U.S.Department of Health and Human Services:
Centers for Disease Control and Prevention-Affordable Care Act-Communities Putting Prevention to Work
Passed through Douglas County of the State of Nebraska Center for Disease Control:
Communities Putting Prevention to Work 93.520 1U58DP002394-01 38,302
National Biotcrrorism Hospital Preparedness Program
Passed through the State of Nebraska Department of Health and Human Services:
20l 1 Office of Assistant Secretary for Preparedness and Response Grant 93.889 U3REP090231-02-00 25,005
2012 Office of Assistant Secretary for Preparedness and Response Grant 93.889 5UREP090231-03-00 239,994
Subtotal for CFDA 99.889 264.999
Total U.S.Department of Health and Human Services 303,301
Executive Office of the President:
High Intensity Drug Trafficking Areas Program
High Intensity Drug Trafficking Areas Program—METRO/COOR41I 95.001 GI1MW0008A 142,311
High Intensity Drug Trafficking Areas Program—METRO/COOR#12 95.001 G I2M W0008A 196,704
Subtotal for CFDA 95.001 339,015
Total Executive Office of the President 339,015
U.S.Department of Homeland Security:
Intcroperable Emergency Communications
Passed through the State of Nebraska Emergency Management Agency:
2007 Interoperable Emergency Communications 97.055 2007-GS-H7-0050 586,399
Homeland Security Grant Program Cluster:
Passed through the State of Nebraska Emergency Management Agency:
2008 State Homeland Security Program/Metropolitan Medical Reserve System 97.067 2008-GE-T8-0054 11,862
2009 State Homeland Security Program/Metropolitan Medical Reserve System 97.067 2009-GE-T9-0061 224,390
2010 State Homeland Security Program/Metropolitan Medical Reserve System 97.067 2010-SS-T0-0013 232,808
2010 Urban Area Security Initiative 97.067 2010-SS-T8-0013 229,593
2011 State Homeland Security Program 1 Metropolitan Medical Reserve System 97.067 2011-SS-00017 214,431
Subtotal for CFDA 97.067 913.084
National Explosives Detection Canine Team Program
Explosive Detection Canine Teams 97.072 HSTS0208HCAN438 160,830
Buffer Zone Protection Program
Passed through the State of Nebraska Emergency Management Agency:
2008 BZPP 97.078 BZPP-OmahaPO 149,269
Total U.S.Department of Homeland Security 1,809.582
Total expenditures of federal awards 27,241,007
Outstanding Loan Principal Balances:
Community Development Block Grant 245,953
Neighborhood Stabilization Program 26,485
HOME Investment Partnership Program 915,654
Subtotal outstanding loans 1,188,092
Total expenditures of federal awards and outstanding loans S 28,429.098
See accompanying independent auditors'report and notes to schedule of expenditures of federal awards.
8
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CITY OF OMAHA,NEBRASKA o , e
Notes to Schedule of Expenditures of Federal Awards Pf�•°'!y~
Year ended December 31, 2012
(1) Reporting Entity
�,. The accompany schedule of expenditure of federal awards (the schedule)presents the activity of all federal
financial award programs of the City of Omaha, Nebraska (the City). The discretely presented component
units, Metropolitan Entertainment and Convention Authority (MECA), and Heartland Workforce Solutions
(HWS), are not included. The City's reporting entity is defined in note 1 to the City's basic financial
statements. For the purposes of the schedule, federal awards include grants, contracts, loans, and loan
guarantee agreements entered into directly between the City and agencies and departments of the federal
government or pass through other government agencies or other organizations. The schedule also includes
federal awards under the American Recovery and Reinvestment Act of 2010 (ARRA) and such awards are
identified in both the program title and description columns of the schedule.
(2) Basis of Accounting
Amounts reported in the Schedule of Expenditures of Federal Awards are on the accrual basis, while the
amounts reported on federal financial reports are primarily on a cash basis.
(3) Outstanding Loan Principal Balances
The following is the outstanding principal balance of the Community Development Block Grant and
related-program loans at December 31, 2012:
Community Development Block Grant $ 245,953
•
The following is the outstanding principal balance of the Neighborhood Stabilization Program at
December 31, 2012:
Neighborhood Stabilization Program $ 26,485
The following is the outstanding principal balance of the HOME Investment Partnership Program at
December 31, 2012:
HOME Investment Partnership Program $ 915,654
The following is the outstanding principal balance of capitalization grants for state revolving funds and
related-program loans at December 31, 2012:
Capitalization Grants for Clean Water
State Revolving Funds* $ 13,455,786
The City has no continuing compliance requirements for these loans outstanding and is presented for
informational purposes only.
9 (Continued)
Q,N I,Mr N£
CITY OF OMAHA,NEBRASKA � i►.
Notes to Schedule of Expenditures of Federal Awards ,,oyti
amx 9A rfU Pews,*
Year ended December 31, 2012
(4) Subrecipients
Of the federal expenditures presented in the SEFA, the City provided federal awards to subrecipients as
follows:
Amount
provided
Grant CFDA to
Program title number number subrecipients
Community Development Block Grants Various 14.218 $ 243,885
HOME Investment Partnership Program Various 14.239 440,000
ARRA Homelessness Prevention and
Rapid Re-Housing Program S09-MY-31-0001 14.257 394,759
Juvenile Accountability Block Grant
(JABG)Phase 13 10-JA-9604 16.523 16,568
Impact One Gang Intervention and 10-JJ-0014,
Prevention 11-JJ-0006 16.540 40,147
Omaha After School Extended Learning
Initiative 2009-JL-FX-0034 16.541 174,500
Omaha/Douglas County Community
Response Team Grant (NCC VAWA) 10-VW-0705 16.588 99,365
Grants to Encourage Arrest Policies and
Enforcement of Protection Orders 2011-WE-AX-0018 16.590 220,354
Public Safety Partnership and
Community: 2010-GP-BX-0048,
Project Safe Neighborhoods 2011-GP-BX-0046 16.609 24,521
Transitional Housing Assistance Grant 2010-WH-AX-0026 16.736 120,000
ARRA Justice Assistance Grant 2009-SB-B9-1369,
09-DX-9010 16.804 303,576
Justice Assistance Grant(JAG) Various 16.738 185,573
National Endowment for the Arts:
Our Town Grant 12-4292-7154 45.024 50,000
ARRA Energy Efficiency and DE-EE0003578,
Conservation Grant DE-EE0000666 81.128 210,299
$ 2,523,547
10
coNVIA
CITY OF OMAHA,NEBRASKAI,�;
Schedule of Findings and Questioned Costs 1s.'?R "-'"fie
Year ended December 31,2012 �'r" �y~(1) Summary of Auditors' Results
(a) The type of report issued on the basic financial statements: Unmodified opinions
(b) Significant deficiencies in internal control that were disclosed by the audit of the basic financial
statements: None reported
(c) Material weaknesses in internal control that were disclosed by the audit of the basic financial
statements: No
(d) Noncompliance that is material to the basic financial statements: No
(e) Significant deficiencies in internal control over compliance for major programs: None reported
(f) Material weaknesses in internal control over major programs: No
(g) The type of report issued on compliance for major programs:
• U.S. Department of Housing and Urban Development — ARRA — Homelessness Prevention
and Repaid Re-Housing Program(CFDA#14.257)—Unmodified opinion
• U.S. Department of Housing and Urban Development — ARRA — Community Development
Block Grants — Entitlement Grants Cluster (CFDA #14.218 and 14.253) — Unmodified
opinion
• U.S. Department of Energy — ARRA — Energy Efficiency and Conservation Block Grant
Program(CFDA#81.128)—Unmodified opinion
• U.S. Department of Justice — ARRA — Edward Byrne Memorial Justice Assistance Grant
(JAG) Program to States and Local Territories Grant Cluster (CFDA #16.803, 16.804, 16.738)
passed through the State of Nebraska Commission on Law Enforcement and Criminal Justice
—Unmodified opinion
• U.S. Environmental Protection Agency—Congressionally Mandated Projects (CFDA#66.202)
—Unmodified opinion
• U.S. Environmental Protection Agency — Superfund State, Political Subdivision, and Indian
Tribe Site-Specific Cooperative Agreements (CFDA#66.802)—Unmodified opinion
(h) Any audit findings that are required to be reported under Section 510(a) of OMB Circular
A-133: No
11 (Continued)
CITY OF OMAHA,NEBRASKAingtt
Schedule of Findings and Questioned Costs
.woo OyA e4*i~
Year ended December 31, 2012 " `
(i) Major programs:
• U.S. Department of Housing and Urban Development — ARRA — Homelessness Prevention
and Repaid Re-Housing Program(CFDA#14.257)
• U.S. Department of Housing and Urban Development — ARRA — Community Development
Block Grants—Entitlement Grants Cluster(CFDA#14.218 and 14.253)
• U.S. Department of Energy — ARRA — Energy Efficiency and Conservation Block Grant
Program(CFDA#81.128)
• U.S. Department of Justice — ARRA — Edward Byrne Memorial Justice Assistance Grant
(JAG) Program to States and Local Territories Grant Cluster (CFDA#16.803, 16.804, 16.738)
passed through the State of Nebraska Commission on Law Enforcement and Criminal Justice
• U.S. Environmental Protection Agency—Congressionally Mandated Projects (CFDA#66.202)
• U.S. Environmental Protection Agency — Superfund State, Political Subdivision, and Indian
Tribe Site-Specific Cooperative Agreements (CFDA#66.802)
(j) Dollar threshold used to distinguish between Type A and Type B programs: $852,873
(k) Auditee qualified as a low-risk auditee under Section 530 of OMB Circular A-133: No
(2) Findings Related to the Basic Financial Statements Reported in Accordance with Government
Auditing Standards
None
(3) Findings and Questioned Costs Relating to Federal Awards
None
12
No.
City of Omaha, Nebraska OMB Circular A-133
Single Audit Report Year ended December 31,
2012 (With Independent Auditors' Reports
Thereon)
005s1m
II
RECEIVED
Presented to Council*f 4: tobbon 0 T�CelUe
October 29, 2013 -ttl�`
ayd gape on file
0
Buster Brown
City Clerk