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ORD 38357 - Extension to agmt with NE department of labor for deliver of title I adult/dislocated worker and youth services °MAHA.NF • r� 6644:0' ”a,. Office of the Mayor ®. tir � � :91:19:1:174, -i '4 1819 Farnam Street,Suite 300 o'P �" Omaha,Nebraska 68183-0300 °AT ��� ` c (402)444-5000 FD Feaa , t FAX:(402)444-6059 City of Omaha 'y'` r:? !;, 7 :d<; Mike Fahey,Mayor Honorable President and Members of the City Council, This Ordinance approves the second extension to the Interlocal Agreement between the City of Omaha and the State of Nebraska,Department of Labor,Nebraska Workforce Development,through June 20, 2011. The agreement allows Nebraska Workforce Development to deliver services in compliance with the Workforce Investment Act. The funding used to pay Nebraska Workforce Development for the delivery of said services is made available through a grant from the Workforce Investment Act(WIA). Your favorable consideration is requested. Respectfully submitted, ThhA Mike Fahey, Mayor City of Omaha Greater Omaha Workforce Development Approved as to Funding: Carol A. Ebdon Date Finance Director P\LAW-CITY COUNCIL DOCUMENTS\2009\30009d1m orn,deposes and says that she is services; repealing Section 46-3 of the Omaha Municipal Code as heretofore LEGAL EDITOR existing;and providing-for the effective date hereof. of THE DAILY RECORD, of Omaha, a legal newspaper, printed and APPROVEDPAPRV: FeB 10,2009,7-0 published dailyin the English language, havinga bona fide paid BY: • g �� MIKE FAHEY 2/12/09 circulation in Douglas County in excess of 300 copies, printed in MAYOR OF THE CITY OF OMAHA Omaha,in said County of Douglas,for more than fifty-two weeks last BUSTER BROWN, past; that the printed notice hereto attached was published in THE City Clerk 2-1 B-09 �_ DAILY RECORD,of Omaha,on February 18, 2009 That said Newspaper during that t' e • . regularly published and in ge. => ".-l",I t altion in the County o+Dou'I las, : t'State of Nebraska. r Ply�,N OS. ''•. 1, Subscribed'+�►++presence and sworn to befo /Publishers �e�pN$ :25 r 40 me this 18th d; NO.0 S Additio�i Gro` es $ •• 1 f 17 2+ it • ` Notary bl• in at�d f r as County, N`C.,,,IA 71 OF N \ State of Ne raska 44 - 29 - a permit or 41 certificate used under provisions of this code, shall be guilty of a misdemeanor, 42 punishable by a fine or by imprisonment or both, as provided for in Section 1-10 in the 43 Omaha Municipal Code. Each day that a violation continues after due notice has been 44 served shall be deemed a separate offense. 45 46 109.3.1 Abatement of violation. - 28 - and other data. Any addition to or alteration of approved construction documents shall be - 11 - ts for such - 10 - nl.Y_,,,}4 1. e" 5 �/' v � kj. :�.y ••4 '' ,,,, ,/rh> ie };6 ,.. .b:•;,fi.ax11QB90N'RD2ENEfitA..4. .1 Cf �y� �,x.v • 1,'••.: ; r C' :,r.Y, Y: nr •t. •d, n. 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(Mall AN ORDINANCE to approve a second extension to the Interlocal Agreement between the City of Omaha, [the Mayor as the designated Chief Elected Official of the Tri-County Workforce Area (which includes Douglas, Sarpy and Washington Counties)], and the State of Nebraska, Department of Labor, Nebraska Workforce Development; said agreement involving appropriations out of more than one year as provided by Section 5.17 of the Home Rule Charter, to agree that Nebraska Workforce Development will provide the delivery of Title I Adult/Dislocated Worker and Youth services in the Tri- County Workforce Investment Area, and to coordinate the services provided by the Tri- County Workforce Consortium; and to provide for the effective date hereof. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OMAHA: Section 1. That the Second Extension to the Interlocal Agreement between the City of Omaha [the Mayor as the designated Chief Elected Official] and the State of Nebraska, Department of Labor Workforce Development is attached hereto. Section 2. This Ordinance, not being of legislative character, and in accordance with Section 2.12 of the Home Rule Charter of the City of Omaha, shall be in full force and take effect immediately upon the date of its passage. INTRODUCED BY COUNCILMEMBER ADIOS(74,-.1/144-- APPROVED BY: o 'er / D' MAYOR OF THE TY OF OMAHA ATE PASSED FEB 1 0 2009 7 Q ,7-0 published dailyin the English language, havinga bona fide paid BY: • g �� MIKE FAHEY 2/12/09 circulation in Douglas County in excess of 300 copies, printed in MAYOR OF THE CITY OF OMAHA Omaha,in said County of Douglas,for more than fifty-two weeks last BUSTER BROWN, past; that the printed notice hereto attached was published in THE City Clerk 2-1 B-09 �_ DAILY RECORD,of Omaha,on February 18, 2009 That said Newspaper during that t' e • . regularly published and in ge. => ".-l",I t altion in the County o+Dou'I las, : t'State of Nebraska. r Ply�,N OS. ''•. 1, Subscribed'+�►++presence and sworn to befo /Publishers �e�pN$ :25 r 40 me this 18th d; NO.0 S Additio�i Gro` es $ •• 1 f 17 2+ it • ` Notary bl• in at�d f r as County, N`C.,,,IA 71 OF N \ State of Ne raska 44 - 29 - a permit or 41 certificate used under provisions of this code, shall be guilty of a misdemeanor, 42 punishable by a fine or by imprisonment or both, as provided for in Section 1-10 in the 43 Omaha Municipal Code. Each day that a violation continues after due notice has been 44 served shall be deemed a separate offense. 45 46 109.3.1 Abatement of violation. - 28 - and other data. Any addition to or alteration of approved construction documents shall be - 11 - ts for such - 10 - nl.Y_,,,}4 1. e" 5 �/' v � kj. :�.y ••4 '' ,,,, ,/rh> ie };6 ,.. .b:•;,fi.ax11QB90N'RD2ENEfitA..4. .1 Cf �y� �,x.v • 1,'••.: ; r C' :,r.Y, Y: nr •t. •d, n. 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ATTEST: 'r C CI;E O HE CITY OF OMAHA E APPROVED AS TO FORM: 42 �� - I-2i-47 7 ASSISTANT CITY ATTORNEY DATE P\LAW-CITY COUNCIL DOCUMENTS\2009\30010dIm 111 ASSISTANT CITY ATTORNEY AT P:\LAW-CITY COUNCIL DOCUMENTS\2009\10124dae.doc - 31 - Permits an Inspection Division has inspected and approved the above location for aboveground storage of gasoline one 300 gallon tank, diesel fuel in two 250 gallon tanks, Solvesso 200 ND in one 15,500 gallon tank and 24,000 gallon tank, and Methyl Caprylate in one 24,000 gallon tank. The total fuel capacity of this district will be 300 gallons of Class 1 liquids, and 64,000 of Class 2 liquids. The total capacity of this district will be 64,300 gallons. If accepted, this location will be known as District A-146. . ion PR/Award#U215K080281 e0 2nd EXTENSION To INTERLOCAL AGREEMENT (July 1,2009 through June 30,2011) WHEREAS, on or about November 7, 2005, the Mayor of the City of Omaha, Nebraska, as the designated Chief Elected Official of the Tri-County Workforce Investment Area (Mayor), and the Nebraska Workforce Development, Department of Labor (NWD-DOL) entered into an Interlocal Agreement for the provision of Title I WIA services in the Tri-County Workforce Investment Area:and WHEREAS, on or about June 12, 2007, that Interlocal Agreement was amended and extended through June 30,2009;and WHEREAS,the Mayor and NWD-DOL desire to further amend and extend said local agreement through June 30,2011. NOW THEREFORE, THE PARTIES AGREE that the original Interlocal Agreement, as amended on or about June 12,2007,is amended as follows: Paragraph I(F)is deleted in its entirety and a new Paragraph I(G)is added to read as follows:. I. Adult&Dislocated Worker Services G. NWD-DOL will not be responsible for any disallowed or questioned costs incurred prior to January 31,2006. Paragraph II(A)is amended and a new Paragraph II(C)is added to read as follows: H. Youth Services A. NWD-DOL shall provide administrative oversight,management, and support for the WIA Title I Youth Services contract,which was competitively bid to a single contractor in 2007.NWD-DOL is granted authority to competitively bid,contract with providers, and otherwise act on behalf of the Mayor for WIA Title I Youth Services. The Mayor will ratify the selected youth contractor if no objection is made to the selected youth contractor within 30 days of notice being provided the Mayor by NWD-DOL. C. NWD-DOL will not be responsible for any disallowed or questioned costs incurred prior to January 31,2006. Paragraph V(A)is amended and a new Paragraph V(B)is added to read as follows: V. Term A. The term of this Agreement shall be July 1, 2009,through June 30, 2011. This Agreement shall be reviewed on a bi-annual basis and by agreement of the parties, it may be extended for three (3) additional two-year periods with T:\DOCUMENTS\AGREEMENTS\TCWIB\Interlocal Agrmnt\TCWIB Interlocal Agrmt 2nd Ext(eff 7-1-09)final.doc Page 1 of 2 Gro` es $ •• 1 f 17 2+ it • ` Notary bl• in at�d f r as County, N`C.,,,IA 71 OF N \ State of Ne raska 44 - 29 - a permit or 41 certificate used under provisions of this code, shall be guilty of a misdemeanor, 42 punishable by a fine or by imprisonment or both, as provided for in Section 1-10 in the 43 Omaha Municipal Code. Each day that a violation continues after due notice has been 44 served shall be deemed a separate offense. 45 46 109.3.1 Abatement of violation. - 28 - and other data. 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' '• • li lik ,. . . , . , ,. , . . 4,..........\ ..--%_...._:_L_A.... ....6,____L,....,. . .i,. •,,„.'"'' . ..' •-,--•'• .-I l'- .4... 1,.. .... ,_ • ..,, A .,h, ..„..,\., killWelt- , I ..,•, .. .;!.•1/4,......... . . . . 7 'TRIIPTr •.1 • '‘-,t .,,_ ,..i... t____ ..\ ,,"'.! •• 1111,114.'ir:"114 f V• , 11,:%:1:1;',:;11';"•-•. , '‘ '" • ---- .-Im-I-')1.•;...=-'-4.-..- ', \ ,f.'401ki-W''.;... ."...: I•i•-4'',("L,,a- ii.ii....,..41:.1.,40r. ‘i, 7•A , /.,,,. rSii.4..t!!!t 1 • t . \ ‘t: ,_ 1,1:,: .'", ..„-...74 4 t• •-,. ' ^ •) • ‘ 4.4 sy • /,,,, . , • • • . .r...7.7*C=•-•i •1 11 ...-tei,•:.•.'" • I i' .•. • • t . I .. 1,,A 111111,2:1 . ',. ... approval by the Omaha City Council. Any party seeking extension or modification of this Agreement must notify the other parties in writing at least sixty (60) days prior to the ending date of the Agreement that is in effect. Any acceptance,agreement or modifications agreed upon must be in writing. B. The Mayor and NWD-DOL shall meet within ninety(90)days of the passage of legislation reauthorizing or replacing the WIA to determine whether the terms of the Agreement need to be changed in order to remain in compliance with federal law. All other terms and conditions of the November 5, 2007 Interlocal Agreement as amended on or about June 12,2007 shall remain in full force and effect. IN WITNESS HEREOF, THE PARTIES HAVE AGREED TO THE ABOVE AS OF THE DATES INDICATED,EACH DULY AUTHORIZED TO DO SO. /16.01 &AA lit( Date CA RINE D.LANG,Commi over of Labor Nebraska Workforce Development,Department of Labor -l� )' i . <1‘, ' Date r - MICHAEL FAHEY,Mayor A 1 • r I , City of Omaha-Chief Electe:�i fficial r �. / ATI:ES CI(,: LER�k Da 0 0 y it wti a- REVIEWED,AND APPROVE 7 .//J /- G - G 47 CITY '.{TTORNE Date C. , aha i / yi t,/6, i i.: , 41�b :. �el Date Neb • orkforce I evelopment,Department of Labor 9 1� Iv�V� MIJ.SMITH, ntroller Date Nebraska Workforce De elopment,Department of Labor • IL c 114eCoc( OAN ODRELL,Executive Director Date O .• of Employment&Training Nebraska Workforce Development,Department of Labor T:\DOCUMENTS\AGREEMENTS\TCWIB\Interlocal Agrmnt\TCWIB Interlocal Agrmt 2nd Ext(eff 7-1-09)final.doc Page 2 of 2 d costs incurred prior to January 31,2006. Paragraph V(A)is amended and a new Paragraph V(B)is added to read as follows: V. Term A. The term of this Agreement shall be July 1, 2009,through June 30, 2011. This Agreement shall be reviewed on a bi-annual basis and by agreement of the parties, it may be extended for three (3) additional two-year periods with T:\DOCUMENTS\AGREEMENTS\TCWIB\Interlocal Agrmnt\TCWIB Interlocal Agrmt 2nd Ext(eff 7-1-09)final.doc Page 1 of 2 Gro` es $ •• 1 f 17 2+ it • ` Notary bl• in at�d f r as County, N`C.,,,IA 71 OF N \ State of Ne raska 44 - 29 - a permit or 41 certificate used under provisions of this code, shall be guilty of a misdemeanor, 42 punishable by a fine or by imprisonment or both, as provided for in Section 1-10 in the 43 Omaha Municipal Code. Each day that a violation continues after due notice has been 44 served shall be deemed a separate offense. 45 46 109.3.1 Abatement of violation. - 28 - and other data. Any addition to or alteration of approved construction documents shall be - 11 - ts for such - 10 - nl.Y_,,,}4 1. e" 5 �/' v � kj. :�.y ••4 '' ,,,, ,/rh> ie };6 ,.. .b:•;,fi.ax11QB90N'RD2ENEfitA..4. .1 Cf �y� �,x.v • 1,'••.: ; r C' :,r.Y, Y: nr •t. •d, n. 'Mr'. .t }r � i r;k,m r• ;d r �{Y'Cr ors' ' +lt A¢t+'{�, .l'' ;a� f x 4� :i.} 'yvTylkkkktrr r ' it '4::• � r' a� !ti Y tiyky v r �a,,�zz41n 4• 'qxv 1 r, .wet•'r y f t RNTALRffiEMARIE a t9 r¢•. jS,: ryp $}by ryp .s.s .j.;)<• Q.p¢ h¢ yp.`'•: <• �k:: p•.. R d y 1 S' .'' • ,dY• � \V V'I'ittiyb 4 t A ' •. d' .f5• YY,•$yV..'• 5 r ••t•'}{. f$: ' : tti'r' trxk .�.. .�ij Y''.. s 'r » r { r ,},.,vAy nr E•y. v .4•• y ti >{L!..,S 'Y ` r .J'';o-";',„,.., ' }5. A .7 •, o ' t A r d.yl;+fd•, •�0,¢..Ap ��•,¢.bQ.�,.g}:�;tf;{• •x,(,S:�k". ;}'';;• ';7;¢;. ' '¢ ap4i � 7 ,vf'• v .d' '% 'd.' i ''. • ? I� AR, ig°Ft verb'4, VY'1'4'�{.5r,4 ?' f yJ�� ' y.l}'it u^i,Ni• f4., },h,.f�Y¢• .1:':i :M•• +: A X:Y r i�yt t.}� S t+ .;++"� .,,t.,•Y'Y S'1 t1 l v . '} a If t F '9r I.+ a 3: • + r. YW,•f. •�. r•yySyy A t)),,yy },rty';/T:: .:S7y;''p11 •r it .gli, i ((•;xl( }7{[" R'}�5, ; q ! `, S� .�. �' Nt�+y Y' I � !YY VV' VV�''Y Y.\. V .Y�.4.1•• f}.0 •,5'Y• O`.,,,•,. �7 1 f.•- A v J • ,. `7,`y °f `.`''a • +S� "` •$ 1�{ #:4"v. y ygp'gyg¢ p$$R•S' '4. r� :;$Y'• �"• d. ��'. .2. , v • •. 'It.\e 6 ,'.,,. n• .< '44 t'�Yf'.Cti,A0•;'i;'Ov •Oct ° ,¢ ,4,3 `, - ..•t• - rr 43fl2'Q8N RDCB& RRCO ,}�:r .ttA. 'v. n C} [�',.yrr y A� .x: 4y02 'MO " . i'.. SL01. "':dd• X}. 4 ' vf':; 4•b<'1:�[C5X4g}#^ '•S.i'• '„..,,. f • rt is r' ,�. r,yr 't >� ?r.•f.$d' S sY. V�'V;•' +A v V v r RvFv.4•.yv v'- rt .� i,. ! { •t l r l`A'1• v 1 t' t5 ) Y r k' �j'?�_ lit ! , ,•t '7 ° �' F 4 J ,f '��,ff,,,,,�'rr�yY,65 1v,V[a`py.Y?"}'�.m•:. y4`r'fi t J� fii.,:i:,:v:,:5,',s.- }�r}„.„'. NY• N 1 1'L •�' •d:S�'•, a 1'`,.SSy. r '• �1,.0 ,liJ?. 'y h,':y'Y' 'YY Y�' }YG•Y �R' '''.g p,. - E: .. �r `' ..1 ..Y •A t ,tn-x t .tb,4: •AY.. , \\\••,�• ,'rR•,K �:� at,'�i•� 4b.�7�'r•,"4 F y,,<Qe..D ', Q. ..'r r,�Y•� ' ,� '��' � Y ��� �>� i• � -�2...�Syty��i'i�v Y ,+,�k� " ��.,"��/'f h� r;' '� .r � .Y. +h+ �' r � �+I �S _ • ¢�r n �' ZE,ayMEfl�ArRRODUGT�S,p<.�'tr x, k � •` 4; ,'� `<%� �Y {(� }X 4:• 4-$ Qy !� :3:sY�or 4 }• �!!` .nkr r' �. ' + V ,',,, '., 4 ,,t% . n. VQ 5�' T•1'Y �t( Y�'{' Y .+ Sy'•y�,y { b F .n ,+L K •.rSt1{•1�xYv1• 'y �yt y:'t,�"vyxx4 .+`.• ,,f;1 �+, �}, ilo2ft. '•}. • tt-. r h {f �• ra� °} 4.y;r:; O: F'',ii t+��' s :$0A°`�''tv .r''.. ,<+.S' •"' Afi.'..�' `}'� 1. ‘ "11 .••••'' 1 -- — • . ,1. ' '• • li lik ,. . . , . , ,. , . . 4,..........\ ..--%_...._:_L_A.... ....6,____L,....,. . .i,. •,,„.'"'' . ..' •-,--•'• .-I l'- .4... 1,.. .... ,_ • ..,, A .,h, ..„..,\., killWelt- , I ..,•, .. .;!.•1/4,......... . . . . 7 'TRIIPTr •.1 • '‘-,t .,,_ ,..i... t____ ..\ ,,"'.! •• 1111,114.'ir:"114 f V• , 11,:%:1:1;',:;11';"•-•. , '‘ '" • ---- .-Im-I-')1.•;...=-'-4.-..- ', \ ,f.'401ki-W''.;... ."...: I•i•-4'',("L,,a- ii.ii....,..41:.1.,40r. ‘i, 7•A , /.,,,. rSii.4..t!!!t 1 • t . \ ‘t: ,_ 1,1:,: .'", ..„-...74 4 t• •-,. ' ^ •) • ‘ 4.4 sy • /,,,, . , • • • . .r...7.7*C=•-•i •1 11 ...-tei,•:.•.'" • I i' .•. • • t . I .. 1,,A 111111,2:1 . ',. ... . ) C p C 73 St CO m W C A A 1 o c GI CU �, Z p z n % D a 1.4 0 Z P Z Z n m ° ° m ( oo 0 ° nc fD < cr rn ° ? x_ Z70�� ° a � _ �3 * rn = ° - CD Z al , n 0 o NN al O D O O A N �<p O rt fD rt El'O 0 !D Ort d fl. CU S Z m O fa n) < n - ° ap < d 7 SfD Z O .� l0 w O2� (060* 0 -7n * — 3n rt 0 3g � o �" ° m cng 3 = ; s a cR m r to A A (DR- -D O. rt fD V) fp rt r' _ Ol °n Q C� lD ° rp CD p� m m A.. O `= vOi O 3 @ ES H rr rt O C 0 �..in d ' O 0 CD :"'C � < d CD Z O '-r fl 0 0 > O O N -< O_ Q (•dl 0n V) r pi (D � � � = CCD 3 c < v) v 3 a 0 DJ a o � rt `3 < O art S l�7D cu ° N 3 C (SD N O rr Vf `S rt (11 () (0 Q O `‹ D CD ,y 0) 0 -p rr [D O, O N 7 N N (/).two ?• V) C C O CD fpp 71 = 7 (D CA On t3 co a) n < --1 0, V) C O O O f3D CU N fll ? rt n0 H a. 7 A 3 7 0 7z- O [D (D 7 r () i' fl. 7 r--i CD CD fD rt ED -n`< - 0- 7 a 7 I (D ' ~ OJ Ol72 CD QO rn Q 0 rn 7 Z Z 10:::. •• rn v ED : .I•1r a. r0 0 i CM QCrn N nZ nCD7o ' ~ Development,Department of Labor T:\DOCUMENTS\AGREEMENTS\TCWIB\Interlocal Agrmnt\TCWIB Interlocal Agrmt 2nd Ext(eff 7-1-09)final.doc Page 2 of 2 d costs incurred prior to January 31,2006. Paragraph V(A)is amended and a new Paragraph V(B)is added to read as follows: V. Term A. The term of this Agreement shall be July 1, 2009,through June 30, 2011. This Agreement shall be reviewed on a bi-annual basis and by agreement of the parties, it may be extended for three (3) additional two-year periods with T:\DOCUMENTS\AGREEMENTS\TCWIB\Interlocal Agrmnt\TCWIB Interlocal Agrmt 2nd Ext(eff 7-1-09)final.doc Page 1 of 2 Gro` es $ •• 1 f 17 2+ it • ` Notary bl• in at�d f r as County, N`C.,,,IA 71 OF N \ State of Ne raska 44 - 29 - a permit or 41 certificate used under provisions of this code, shall be guilty of a misdemeanor, 42 punishable by a fine or by imprisonment or both, as provided for in Section 1-10 in the 43 Omaha Municipal Code. Each day that a violation continues after due notice has been 44 served shall be deemed a separate offense. 45 46 109.3.1 Abatement of violation. - 28 - and other data. Any addition to or alteration of approved construction documents shall be - 11 - ts for such - 10 - nl.Y_,,,}4 1. e" 5 �/' v � kj. :�.y ••4 '' ,,,, ,/rh> ie };6 ,.. .b:•;,fi.ax11QB90N'RD2ENEfitA..4. .1 Cf �y� �,x.v • 1,'••.: ; r C' :,r.Y, Y: nr •t. •d, n. 'Mr'. .t }r � i r;k,m r• ;d r �{Y'Cr ors' ' +lt A¢t+'{�, .l'' ;a� f x 4� :i.} 'yvTylkkkktrr r ' it '4::• � r' a� !ti Y tiyky v r �a,,�zz41n 4• 'qxv 1 r, .wet•'r y f t RNTALRffiEMARIE a t9 r¢•. jS,: ryp $}by ryp .s.s .j.;)<• Q.p¢ h¢ yp.`'•: <• �k:: p•.. R d y 1 S' .'' • ,dY• � \V V'I'ittiyb 4 t A ' •. d' .f5• YY,•$yV..'• 5 r ••t•'}{. f$: ' : tti'r' trxk .�.. .�ij Y''.. s 'r » r { r ,},.,vAy nr E•y. v .4•• y ti >{L!..,S 'Y ` r .J'';o-";',„,.., ' }5. A .7 •, o ' t A r d.yl;+fd•, •�0,¢..Ap ��•,¢.bQ.�,.g}:�;tf;{• •x,(,S:�k". ;}'';;• ';7;¢;. ' '¢ ap4i � 7 ,vf'• v .d' '% 'd.' i ''. • ? I� AR, ig°Ft verb'4, VY'1'4'�{.5r,4 ?' f yJ�� ' y.l}'it u^i,Ni• f4., },h,.f�Y¢• .1:':i :M•• +: A X:Y r i�yt t.}� S t+ .;++"� .,,t.,•Y'Y S'1 t1 l v . '} a If t F '9r I.+ a 3: • + r. YW,•f. •�. r•yySyy A t)),,yy },rty';/T:: .:S7y;''p11 •r it .gli, i ((•;xl( }7{[" R'}�5, ; q ! `, S� .�. �' Nt�+y Y' I � !YY VV' VV�''Y Y.\. V .Y�.4.1•• f}.0 •,5'Y• O`.,,,•,. �7 1 f.•- A v J • ,. `7,`y °f `.`''a • +S� "` •$ 1�{ #:4"v. y ygp'gyg¢ p$$R•S' '4. r� :;$Y'• �"• d. ��'. .2. , v • •. 'It.\e 6 ,'.,,. n• .< '44 t'�Yf'.Cti,A0•;'i;'Ov •Oct ° ,¢ ,4,3 `, - ..•t• - rr 43fl2'Q8N RDCB& RRCO ,}�:r .ttA. 'v. n C} [�',.yrr y A� .x: 4y02 'MO " . i'.. SL01. "':dd• X}. 4 ' vf':; 4•b<'1:�[C5X4g}#^ '•S.i'• '„..,,. f • rt is r' ,�. r,yr 't >� ?r.•f.$d' S sY. V�'V;•' +A v V v r RvFv.4•.yv v'- rt .� i,. ! { •t l r l`A'1• v 1 t' t5 ) Y r k' �j'?�_ lit ! , ,•t '7 ° �' F 4 J ,f '��,ff,,,,,�'rr�yY,65 1v,V[a`py.Y?"}'�.m•:. y4`r'fi t J� fii.,:i:,:v:,:5,',s.- }�r}„.„'. NY• N 1 1'L •�' •d:S�'•, a 1'`,.SSy. r '• �1,.0 ,liJ?. 'y h,':y'Y' 'YY Y�' }YG•Y �R' '''.g p,. - E: .. �r `' ..1 ..Y •A t ,tn-x t .tb,4: •AY.. , \\\••,�• ,'rR•,K �:� at,'�i•� 4b.�7�'r•,"4 F y,,<Qe..D ', Q. ..'r r,�Y•� ' ,� '��' � Y ��� �>� i• � -�2...�Syty��i'i�v Y ,+,�k� " ��.,"��/'f h� r;' '� .r � .Y. +h+ �' r � �+I �S _ • ¢�r n �' ZE,ayMEfl�ArRRODUGT�S,p<.�'tr x, k � •` 4; ,'� `<%� �Y {(� }X 4:• 4-$ Qy !� :3:sY�or 4 }• �!!` .nkr r' �. ' + V ,',,, '., 4 ,,t% . n. VQ 5�' T•1'Y �t( Y�'{' Y .+ Sy'•y�,y { b F .n ,+L K •.rSt1{•1�xYv1• 'y �yt y:'t,�"vyxx4 .+`.• ,,f;1 �+, �}, ilo2ft. '•}. • tt-. r h {f �• ra� °} 4.y;r:; O: F'',ii t+��' s :$0A°`�''tv .r''.. ,<+.S' •"' Afi.'..�' `}'� 1. ‘ "11 .••••'' 1 -- — • . ,1. ' '• • li lik ,. . . , . , ,. , . . 4,..........\ ..--%_...._:_L_A.... ....6,____L,....,. . .i,. •,,„.'"'' . ..' •-,--•'• .-I l'- .4... 1,.. .... ,_ • ..,, A .,h, ..„..,\., killWelt- , I ..,•, .. .;!.•1/4,......... . . . . 7 'TRIIPTr •.1 • '‘-,t .,,_ ,..i... t____ ..\ ,,"'.! •• 1111,114.'ir:"114 f V• , 11,:%:1:1;',:;11';"•-•. , '‘ '" • ---- .-Im-I-')1.•;...=-'-4.-..- ', \ ,f.'401ki-W''.;... ."...: I•i•-4'',("L,,a- ii.ii....,..41:.1.,40r. ‘i, 7•A , /.,,,. rSii.4..t!!!t 1 • t . \ ‘t: ,_ 1,1:,: .'", ..„-...74 4 t• •-,. ' ^ •) • ‘ 4.4 sy • /,,,, . , • • • . .r...7.7*C=•-•i •1 11 ...-tei,•:.•.'" • I i' .•. • • t . I .. 1,,A 111111,2:1 . ',. ... "NOTICE TO PUBLIC - THE DAILY RECORD TheC following Hea Ordinance has been set for OF Ow T I � City Council Hearing on February 3, 2009, jr�n� at 2:00 p.m.: AN ORDINANCE to approve•a second RONALD A. HENNINGSEN, Publisher extension to the Interlocal Agreement between the City.of Omaha, (the Mayor as PROOF OF PUBLICATION the designated Chief Elected Official of the Tri-County Workforce Area (which includes Douglas,Sarpy and Washington Countiesll, UNITED STATES OF AMERICA, and the State of Nebraska, Department of Labor, Nebraska Workforce Development; The State of Nebraska, SS. said agreement involving appropriations out District of Nebraska, of more than one year as provided by Section 5.17 of the Home Rule Charter, to County of Douglas, agree that Nebraska Workforce Cityof Omaha, will provide the delivery of Title I Adult/Dislocated Worker and Youth services in the Tri-County Workforce J BOYI) Investment Area, and to coordinate the services provided by the Tri-County Workforce Consortium; and to provide for being duly sworn,deposes and says that she is the effective date hereof. BUSTER BROWN, LEGAL EDITOR City Clerk 1-30-09 of THE DAILY RECORD, of Omaha, a legal newspaper, printed and published daily in the English language, having a bona fide paid circulation in Douglas County in excess of 300 copies, printed in Omaha,in said County of Douglas,for more than fifty-two weeks last past; that the printed notice hereto attached was published in THE DAILY RECORD,of Omaha,on January 30, 2009 • That r during that ime • as regularly published and in g r. l treulaltioi t he Coun of Dou! as yr tate of Nebraska. ��p��pN Subscribed,• ,• .ence and sworn to before r'\ti,\ s20.00 i 30th lislirpr sp -- a me this da of Ad itin9l Copies A J nuary 2 MAY • �s, '‘` ,, TE �v Not in fo gl s County, to f Nebraska T:\DOCUMENTS\AGREEMENTS\TCWIB\Interlocal Agrmnt\TCWIB Interlocal Agrmt 2nd Ext(eff 7-1-09)final.doc Page 1 of 2 Gro` es $ •• 1 f 17 2+ it • ` Notary bl• in at�d f r as County, N`C.,,,IA 71 OF N \ State of Ne raska 44 - 29 - a permit or 41 certificate used under provisions of this code, shall be guilty of a misdemeanor, 42 punishable by a fine or by imprisonment or both, as provided for in Section 1-10 in the 43 Omaha Municipal Code. Each day that a violation continues after due notice has been 44 served shall be deemed a separate offense. 45 46 109.3.1 Abatement of violation. - 28 - and other data. Any addition to or alteration of approved construction documents shall be - 11 - ts for such - 10 - nl.Y_,,,}4 1. e" 5 �/' v � kj. :�.y ••4 '' ,,,, ,/rh> ie };6 ,.. .b:•;,fi.ax11QB90N'RD2ENEfitA..4. .1 Cf �y� �,x.v • 1,'••.: ; r C' :,r.Y, Y: nr •t. •d, n. 'Mr'. .t }r � i r;k,m r• ;d r �{Y'Cr ors' ' +lt A¢t+'{�, .l'' ;a� f x 4� :i.} 'yvTylkkkktrr r ' it '4::• � r' a� !ti Y tiyky v r �a,,�zz41n 4• 'qxv 1 r, .wet•'r y f t RNTALRffiEMARIE a t9 r¢•. jS,: ryp $}by ryp .s.s .j.;)<• Q.p¢ h¢ yp.`'•: <• �k:: p•.. R d y 1 S' .'' • ,dY• � \V V'I'ittiyb 4 t A ' •. d' .f5• YY,•$yV..'• 5 r ••t•'}{. f$: ' : tti'r' trxk .�.. .�ij Y''.. s 'r » r { r ,},.,vAy nr E•y. v .4•• y ti >{L!..,S 'Y ` r .J'';o-";',„,.., ' }5. A .7 •, o ' t A r d.yl;+fd•, •�0,¢..Ap ��•,¢.bQ.�,.g}:�;tf;{• •x,(,S:�k". ;}'';;• ';7;¢;. 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HENNINGSEN, Publisher Tri-County Workforce ceArea (whch'includes Douglas,Sarpy'and!Washington Counties)), PROOF OF PUBLICATION and the State of Nebraska aDepartment of Labor, Nebraska Workforce Development; said agreement involving appropriations out UNITED STATES OF AMERICA, of more than one' year as provided by Section 5.17.of the Home Rule Charter, to The State of Nebraska, agree ,that • Nebraska Workforce District of Nebraska, SS. Development will provide the. delivery of Title I Adult/Dislocated Worker and Youth County of Douglas, services "in- the Tri-County Workforce City of Omaha, Investment Area, and to coordinate the services ' provided by the . Tri-County Workforce Consortium;•and to provide for J.BOYD the effective~date'hereof. SUMMARY::•- ' • AN ORDINANCE to approve a second being duly sworn,deposes and says that she is extension.--.to the Interlocal Agreement between'the City.of Omaha, (the Mayor as LEGAL EDITOR the designatea Chief Elected Official of the Tri-County Workforce Area )which includes of THE DAILY RECORD, of Omaha, a legal newspaper, printed and Douglas,Sarpy and Washington Counties)), and the State of Nebraska, .Department of published daily in the English language, having a bona fide paid Labor, Nebraska Workforce Development; circulation in Douglas Countyin excess of 300 copies, printed in said agieementfinvolving=appropriations out g P r of more4thaggone yearns W,ovrded L,by Omaha,in said County of Douglas,for more than fifty-two weeks last Section ? o theNebraska' Cha rkf to past; that theprinted notice hereto attached was published in THE agree that 'Nebraska' Workforce Development will provide the delivery of DAILY RECORD,of Omaha,on Title I AdultuDisroeateeWorker.,and Youth services•win t�h7aTr�irCauniy •'wo kforce February 18, 2009 la Investment Area• nl i$O coordinate the _ _ _ servicesejpovided. „by the • Tri-County Workforce Consortium; and,to provide for the effective date hereof: ` PASSED: Feb t ary'1072009, 7-0 APPROVED BY: MIKE FAHEY 2/17J09 That said Newspaper during that time w regularly published and MAYOR OF THE CITY of OMAHA in general circulation in the County of Dou las,and State of Nebraska. • BUSTER'BROWN, / City Clerk y�'MOSHF,? kk 2-1 a-o9 Subscribed in mrese sl_sworn to bef r• • • Q NE� RP.L '•.. )., Bali r s Fee $'• 3 8 0 me this 18th , • R r Addlition� gg►Y�N$ii, O EGIj • J%I NAY 6P. ) Not ••�;/�......... 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'y h,':y'Y' 'YY Y�' }YG•Y �R' '''.g p,. - E: .. �r `' ..1 ..Y •A t ,tn-x t .tb,4: •AY.. , \\\••,�• ,'rR•,K �:� at,'�i•� 4b.�7�'r•,"4 F y,,<Qe..D ', Q. ..'r r,�Y•� ' ,� '��' � Y ��� �>� i• � -�2...�Syty��i'i�v Y ,+,�k� " ��.,"��/'f h� r;' '� .r � .Y. +h+ �' r � �+I �S _ • ¢�r n �' ZE,ayMEfl�ArRRODUGT�S,p<.�'tr x, k � •` 4; ,'� `<%� �Y {(� }X 4:• 4-$ Qy !� :3:sY�or 4 }• �!!` .nkr r' �. ' + V ,',,, '., 4 ,,t% . n. VQ 5�' T•1'Y �t( Y�'{' Y .+ Sy'•y�,y { b F .n ,+L K •.rSt1{•1�xYv1• 'y �yt y:'t,�"vyxx4 .+`.• ,,f;1 �+, �}, ilo2ft. '•}. • tt-. r h {f �• ra� °} 4.y;r:; O: F'',ii t+��' s :$0A°`�''tv .r''.. ,<+.S' •"' Afi.'..�' `}'� 1. ‘ "11 .••••'' 1 -- — • . ,1. ' '• • li lik ,. . . , . , ,. , . . 4,..........\ ..--%_...._:_L_A.... ....6,____L,....,. . .i,. •,,„.'"'' . ..' •-,--•'• .-I l'- .4... 1,.. .... ,_ • ..,, A .,h, ..„..,\., killWelt- , I ..,•, .. .;!.•1/4,......... . . . . 7 'TRIIPTr •.1 • '‘-,t .,,_ ,..i... t____ ..\ ,,"'.! •• 1111,114.'ir:"114 f V• , 11,:%:1:1;',:;11';"•-•. , '‘ '" • ---- .-Im-I-')1.•;...=-'-4.-..- ', \ ,f.'401ki-W''.;... ."...: I•i•-4'',("L,,a- ii.ii....,..41:.1.,40r. ‘i, 7•A , /.,,,. rSii.4..t!!!t 1 • t . \ ‘t: ,_ 1,1:,: .'", ..„-...74 4 t• •-,. ' ^ •) • ‘ 4.4 sy • /,,,, . , • • • . .r...7.7*C=•-•i •1 11 ...-tei,•:.•.'" • I i' .•. • • t . I .. 1,,A 111111,2:1 . ',. ... Mark Le Flore Sr. 2874 Mary St. Omaha,NE 68112 February 2, 2009 • Dan Welch Council President Omaha City Council 1819 Farnam Omaha,NE 68183 RE: Agenda Item #33 Dear Councilman Welch and all Council Members: I am a former employee at Workforce Development and current Training Coordinator at Douglas County. I am of the belief that the Department of Labor(DOL) has shown it does not have the ability or integrity to be the sole manager of the Workforce Investment Act(WIA) funding for the Omaha Service Area. The provided document submitted for your review shows DOL is unwilling or unable to provide the programming as diagrammed in the WIA guidelines. This along with DOL's financial ill responsibility is evidence that 1. Either the City of Omaha should again be the sole provider of the Workforce Development Program; or 2. The City should hire a WIA overseer to monitor the actions of the DOL and review and monitor all Service Provider contracts. Evidence shows the Department of Labor has already violated public expectations and awarding them an unmonitored extension should not be given based on previous performance. Please review the provided information before voting on this extension; I believe the citizens of Omaha deserve better. Sincerely, TO CY ALL CM'S OfiST. Q1ST#1 # elsT#'23 DIST.#4 Mark e lore S . DIST.15 DIST#6 Training Coordinator DIST./7 mleflore@douglascounty-ne.gov CHT OF STAFF STA.F 444-7062 ' CITY CLERK...d.._ LO SYIST_e FEB 0 2 '1,1 TIME a-��, 3 Attachment 1 JournalStar.com :: Printable Version Page 2 of 3 • made mistakes, I believe it is like kicking them in the gut. "There were people in the department desperately trying to understand what went wrong and working day and night to do so,"she said in an e-mail. Marti also defended the settlement allowing her to get retirement benefits, pointing out that she had worked 25 years for the state."I loved working for state government. I do not like politics." The issues described in the report are complex, but at the heart of the problem was • the failure of labor department accountants to properly allocate and match all costs and expenditures of individual federal grant awards with the available funds for each grant, Foley said in a news release. When expenditures exceeded available funds for particular grants, money from other • federal grants was used to cover the overspending.This process was repeated across 20 separate programs over multiple years, he said. The auditor's staff looked at grants beginning in 2003, but the errors could go back to the early 1990s,according to the report. The situation was complicated by multiple accounting systems. • The agency used three different accounting system over the years,and none reconciled with each other, Foley said. Though there was apparently no fraud, Foley said he is concerned agency accountants were aware of problems for 10 months before they disclosed the • problems to the state's accountant or+n the,state auditor. The agency received an e-mail on May z,20U7,from the federal government showing Employment Services and Unemployment Insurance administration grants were overdrawn by$8.19 million. But agency leaders didn't notify Foley about the potential problems until March 2008. In addition, agency leaders signed a letter in December 2007 certifying they had turned over all information about any deficiencies in financial reporting practices to the auditor's office. Labor Commissioner Fernando"Butch"Lecuona told Foley's staff he didn't know about the memo until March 2008,according to the report. • "We certainly regret that the commissioner did not know that e-mail existed when he certified"that the agency had provided all the information,Albin said. The problem turned out to be larger than the agency expected. The agency knew earlier in the year of a$4.9 million problem. The auditor's office uncovered another$1.9 million error,Albin said. "We've been mindful of the problem and have been trying to reduce spending," Albin said. The auditor's report also places some responsibility on his own office, saying the auditor's office should have made certain the department had fixed reconciliation problems uncovered in two previous audits. • In this special audit, Foley said his staff had to meticulously re-build years of federal grant transactions in order to determine the extent of the problem—a tedious process that took a team of auditors nearly 10 weeks to complete. • Reach Nancy Hicks at 473-7250 or nhicks@journalstar.com. • Copyright©2002-2008 Lincoln Journal Star.All rights [ Prin t Page 1,1-1- •//..,..,... . _1__/nnnnln�inr, ,, Nebraska Department of Labor Exhibit D Special Evaluation Summary Unallowable Transfer- Journal Entry In June and August 2007, the Nebraska Department of Labor received a total of$7.5 million in WIA grant money from the US Department of Labor. The Nebraska Department of Labor subsequently transferred this $7.5 million to their ES, UI, TAA, and TFW programs in order to pay back funds to the federal government which they had over spent. This type of transfer is not allowable under OMB Circular A - 87. Transfer Summary CFDA Grant Amount Transfers from 17.258 WIA Adult Program 664,630 17.259 WIA Youth Activities 4,633,591 17.260 WIA Dislocated Workers 2,223,826 Total Transfers from 7,522,047 Transfers to 17.207 Employment Service/Wagner-Peyser.Funded Activities(ES) (2,491,250) 17.225 Unemployment Insurance(UI) (4,619,094) 17.245 Trade Adjustment Assistance(TAA) (353,995) 17.273 Temporary Labor Certification for Foreign Workers(TFW) (57,708) Total Transfers to , (7,522,047) Note 1: See Exhibit A,Column titled Reverse Unallowable Transfer • • 1 of 1 Prepared by APA different accounting system over the years,and none reconciled with each other, Foley said. Though there was apparently no fraud, Foley said he is concerned agency accountants were aware of problems for 10 months before they disclosed the • problems to the state's accountant or+n the,state auditor. The agency received an e-mail on May z,20U7,from the federal government showing Employment Services and Unemployment Insurance administration grants were overdrawn by$8.19 million. But agency leaders didn't notify Foley about the potential problems until March 2008. In addition, agency leaders signed a letter in December 2007 certifying they had turned over all information about any deficiencies in financial reporting practices to the auditor's office. Labor Commissioner Fernando"Butch"Lecuona told Foley's staff he didn't know about the memo until March 2008,according to the report. • "We certainly regret that the commissioner did not know that e-mail existed when he certified"that the agency had provided all the information,Albin said. The problem turned out to be larger than the agency expected. The agency knew earlier in the year of a$4.9 million problem. The auditor's office uncovered another$1.9 million error,Albin said. "We've been mindful of the problem and have been trying to reduce spending," Albin said. The auditor's report also places some responsibility on his own office, saying the auditor's office should have made certain the department had fixed reconciliation problems uncovered in two previous audits. • In this special audit, Foley said his staff had to meticulously re-build years of federal grant transactions in order to determine the extent of the problem—a tedious process that took a team of auditors nearly 10 weeks to complete. • Reach Nancy Hicks at 473-7250 or nhicks@journalstar.com. • Copyright©2002-2008 Lincoln Journal Star.All rights [ Prin t Page 1,1-1- •//..,..,... . _1__/nnnnln�inr, ,, f h' EBR SKA AUDITOR OF PUBLICACCOUNTS 0.1; f E J 1.21 LjPt :;�1Lil\t PO_ Box 9917, $:tate.Attdit or 442-47i '21.1 j FAX 442-4 1 30i `\i\+ ;i1!!(1?I{]i'.+: 4i2ie„11.6.12'S Nebraska Department of Labor Special Evaluation Summary Regarding Federal Funds This document is an official public record of the State of Nebraska,issued by the Auditor of Public Accounts. Modification of this document may change the accuracy of the original document and may be prohibited by law. Issued on June 5,.2008 Nebraska Department of Labor Special Evaluation Summary The Federal Office of Management and Budget (OMB) creates circulars relating to Federal awards. OMB Circular A-87 (A-87) establishes principles and standards for determining allowable costs for Federal awards carried out through grants with state governments. Implemented in 2003, the Nebraska Information System (NIS) is the State's current official accounting system and is used to record all State expenditures and revenues. The Department enters all accounting transactions into NIS in order to record and make payments from Federal funds received. From 2003 through December 2006, the Department also entered its accounting information into the Financial Accounting and Reporting System (FARS) to allocate indirect costs and report expenditures to the Federal government. The Federal government approved this use of FARS. In January 2007, the Department switched from using FARS to using NIS to allocate indirect costs and report expenditures to the Federal government. Prior to the implementation of NIS, the State accounting system was the Nebraska Accounting System (NAS). Likewise, before FARS, the Federal government had approved the Department's use of the Cost Accounting System (CAS) for allocating indirect costs and reporting expenditures. For several years, the Department had been aware of reconciling issues between the two systems. The 1994 State Single Audit report issued by the Auditor of Public Accounts (APA) contained a finding that CAS did not reconcile to NAS; the variances were .4% and .7% for receipts and expenditures,respectively. Even after NIS and FARS were both in place, reconciling problems continued. The APA's 2003 Department of Labor Attestation Report revealed a 21% error rate. Initially, the Department responded that it would accumulate data and make correcting entries. During 2006 Attestation Report work, however, the Department indicated that past reconciling problems had been addressed by replacing FARS with NIS for reporting and allocating costs to the Federal government. Relying on the Department's representation, the APA tested direct grant expenses during the 2006 Attestation Report work but did not test and verify the Department's assertion that the cost allocation problem had been fixed by the new accounting system. While the Department bears primary responsibility for the accuracy of its financial reporting, it is now clear that the APA should have more aggressively audited the Department's assertions regarding the corrective action taken to address the problem. In short, a serious problem identified by the APA on two prior occasions had not been fixed. Most recently, on May 2, 2007, a United States Department of Labor Division of Financial Management and Administrative Services employee sent the Department an email showing the Employment Services and Unemployment Insurance Administration grants were overdrawn by $8,190,181. Following are the notes of information regarding Exhibits A-C in this report. Note 1: Exhibit A combines the variances from Exhibit B and Exhibit C. Where the total variance is negative the Department owes money. Positive amounts represent amounts that may be due to the Department or other grants. 2 of 14 rights [ Prin t Page 1,1-1- •//..,..,... . _1__/nnnnln�inr, ,, • Nebraska Department of Labor • Special Evaluation Summary • The Department provided the APA with a May 2007 email from the United States Department of Labor which showed Employment Services and Unemployment Insurance Administration grants were overdrawn by $8,190,181. See Exhibit F. To cover these grant overdrafts, the Department used funds from the Workforce Investment Act grants. The APA determined the Department used $7,522,047 from the Workforce Investment Act grants to transfer and cover the other grants. See Exhibit D. This is not allowable per Federal grant regulations and should be repaid. • The Department was not performing periodic reconciliations between MS and FARS. The APA evaluation noted errors which caused a net under-reporting of Federal expenditures from January 2003 through March 2008 of$2,710,768. See Exhibit C. As a result, a number of Federal programs were over-charged while other Federal and State programs were under-charged: o FARS was charging employee benefits based on 20% of salaries. Actual benefits paid through NIS were 23.69%to 27.69% of salaries. o The Department did not properly charge costs to Safety projects. The Department indicated that Safety projects did not have enough funds to pay for all costs allocated based on hours. o The Department was not properly charging employee leave balances paid at termination while FARS was in use. • Drawdown requests for Federal funds were not accurate and were not reconciled to reported expenditures. The Department overdrew Federal funds by $4,155,912. See Exhibit B. • Contract billings to the Department of Health and Human Services (DHHS) did not include all indirect costs. We determined costs for DHHS contracts exceeded payments received by $1,810,858. See Exhibit E. However, if DHHS was billed the maximum amount for the contract, DHHS would not be liable for additional indirect costs incurred which were not reimbursed. • Procedures within the Department's finance area were not sufficiently documented. Reconciliation procedures were inadequate. Supervisory reviews of cash management and reporting were ineffective. We recommend the Department work with the various Federal agencies to determine if any adjustments can be made to Federal grants that have closed. Federal reports and drawdowns should be adjusted as soon as possible for open grants. The Department will need to work with DHHS to determine if any action is appropriate related to previous years' costs. The Department will need to work with the Legislature regarding repaying Federal programs that need to .be repaid. We further recommend the Department document procedures, strengthen controls over Federal grants, and improve supervisory reviews. APA Summary of Evaluation Procedures The APA evaluated the accounting records and other information regarding variances between Federal reported expenditures, Federal expenditures per the State accounting system, and funds received from the Federal government. The Department had not been performing adequate periodic reconciliations between NIS and FARS. The APA work performed is a special evaluation of the Depai tnient's Federal funds and the APA did not perform an audit of the Nebraska Department of Labor. 4 of 14 Nebraska Department of Labor Special Evaluation Summary fund deficiencies, to avoid restrictions imposed by law or terms of the Federal awards, or for other reasons." Also per A-87, fringe benefit's must be equitably allocated to all related activities; therefore, the Department must allocate to Safety using the same method as Federal projects. All projects must use the same allocation method. d. Queries for FARS information and for NIS were not maintained by the Department. These are needed to determine actual parameters used by the Department and ensure they are correct. Based on the items noted, the APA determined the spreadsheets provided by the Department were unreliable. The APA compiled spreadsheets based on NIS and FARS information. Due to issues regarding the conversion of former Nebraska Accounting System (NAS) information to NIS, the APA was unable to determine receipts by project for fiscal year 2003. See Exhibits A, B & C. 2. Benefits, Leave, and Administrative Allocations The employee benefit payments in NIS were based on actual costs while FARS used a fixed percentage of approximately 20% of salaries to calculate and allocate benefits. Actual costs per MS were greater than FARS (23.69% to 27.69%) resulting in an under-reporting of Federal expenditures from January 2003 through December 2006. The Department used project. code 000 to allocate general costs that benefit the entire Department and project code 999 to allocate leave, including payouts of remaining vacation and sick leave balances at termination or retirement. The 999 costs were allocated in FARS to a specific cost center based on hours within that cost center. Per A-87, "payments for unused leave when an employee retires or terminates employment are allowable in the year of payment provided they are allocated as a general administrative expense to all activities of the governmental unit or component." The Department was charging these payments to a specific project or to 999 and was not allocated to all activities of the Department as required by A-87. This resulted in an over-reporting of Federal expenditures from January 2003 through 2006. NIS allocates 999 costs to all projects rather than to specific cost centers; therefore, starting in January 2007 the issue was corrected. As noted above, the Department was not properly allocating costs to Safety projects. The Department indicated the Safety projects did not have enough funds to pay for all costs allocated based on hours; thus, they were charged a set percentage of 7.5%. The Department continued to inappropriately allocate Safety costs from January 2007 through March 2008. Based on the under-reporting of employees' benefits, the over-reporting of leave payments, and the misallocation of costs charged to Safety projects, there was a net under-reporting of Federal expenditures from January 2003 through March 2008 of$2,710,768. As a result of these errors, a number of Federal programs were over-charged while other programs were under-charged. See Exhibit C. We recommend the Department allocate indirect costs to all activities as required by A-87. We further recommend the Department work with the Federal grantor agencies to resolve the under-reporting of Federal expenditures. 6 of 14 4 of 14 Nebraska Department of Labor Special Evaluation Summary During the evaluation, the APA noted business units - project and grant year - used to charge expenditures did not agree with the business units used to record the Federal receipt. Below is an example, project 210 - CFDA 17.225 expenditures and receipts by fiscal year and grant year. As noted below, during fiscal year 2004 the Department charged expenditures to the 2001 and 2002 grant years; however,,the Federal receipts were drawn from the 2003 grant. Based on this example it appears errors in reporting and in drawing Federal receipts occurred prior to 2004. Grant Adjusted NIS Expenditures Less Fiscal Year Year Expenditures MS Receipts Receipts FY2004 2001 $ 761,549 $ - $ 761,549 FY2004 2002 $ 1,191,280 $ - $ 1,191,280 FY2004 2003 $ 5,635,161 $ 9,501,126 $ (3,865,965) FY2004 2004 $ 6,111,647 $ 4,539,834 $ 1,571,813 FY2004 Total $ 13,699,637 $ 14,040,960 $ (341,323) FY2005 2002 $ 1,536,126 $ - $ 1,536,126 FY2005 2003 $ 606,364 $ - $ 606,364 FY2005 2004 $ 6,007,710 $ 7,637,332 $ (1,629,622) FY2005 2005 $ 5,622,264 $ 6,168,786 $ (546,522) FY2005 Total $ 13,772,464 $ 13,806,118 $ (33,654) FY2006 2003 $ 2,532,288 $ - $ 2,532,288 FY2006 2004 $ 59,652 $ - $ 59,652 FY2006 2005 $ 5,931,500 $ 7,559,272 $ (1,627,772) FY2006 2006 $ 5,465,989 $ 7,687,151 $ (2,221,162. FY2006 Total $ 13,989,429 $ 15,246,423 $ (1,256,994) FY2007(151Half) 2003 $ 1,763 $ - $ 1,763 FY2007(151 Half) 2004 $ 491,639 $ - $ 491,639 FY2007(1'Half) 2005 $ 160,594 $ - $ 160,594 FY2007(151 Half) 2006 $ 5,841,927 $ 6,765,502 $ (923,575 FY2007(1st Hall)Total $ 6,495,923 $ 6,765,502 $ (269,579) FY2007(2"Half) 2003 $ (1,410) $ - $ (1,410) FY2007(2"d Half) 2004 $ 43,503 $ - $ 43,503 FY2007(2"d Half) 2005 $ 490,408 $ - $ 490,408 FY2007(2"Half) 2006 $ 713,069 $ 12,997 $ 700,072 FY2007(2"Half) 2007 $ 5,603,525 $ 6,555,360 $ (951,835) FY2007(2nd Half)Total $ 6,849,095 $ 6,568;357 $ 280,738 FY2008 2004 $ 2,649 $ - $ 2,649 FY2008 2005 $ 490,460 $ 923,730 $ (433,270) FY2008 2006 $ 17,847 $ (404,328) $ 422,175 FY2008 2007 $ 6,802,659 $ 6,944,847 $ (142,188) FY2008 2008 $ 3,046,970 $ 2,381,064 $ 665,906 FY2008 Total $ 10,360,585 $ 9,845,313 $ 515,272 210 Grand Total $ 65,167,133 $ 66,272,673 $ (1,105,540) (Negative numbers in variance represent overdrawn funds) Based on the inadequate reconciliation of Federal receipts drawn to actual expenditures, the Department overdrew Federal funds by $4,155,912. See Exhibit B. • 8 of 14 Nebraska Department of Labor Special Evaluation Summary Month of.Expenditures Month of Allocation July 2006 October 2006 August 2006 November 2006 September 2006 January 2007 October 2006 January 2007&August 2007 November 2006 February 2007 December 2006 March 2007 Amounts reported on the FSR reports submitted to the Federal government were not easily reconcilable to expenditure reports from the NIS accounting system. These allocations also required the Department to perform manual calculations to remove the prior months from the reports. As noted above, these calculations and adjustments were not adequately documented and errors were made. Errors also occurred when the wrong project code was used in obtaining the monthly expenditures from the GA-17 reports. The expenditures for the 2007 Disabled Veterans' Outreach Program on the FSR for the quarter ended June 30, 2007,was under-reported by $6,869. d. One Unemployment Insurance report evaluated noted the Department reported expenditures for the quarter ended March 31, 2007, with the FSR report for the quarter ended June 30, 2007. Department staff indicated the expenditures were inadvertently excluded from the March 31 report. It also appeared the Unemployment Insurance reports were not being prepared utilizing the accrual basis of accounting as per Federal reporting requirements. e. Two Workforce Investment Act reports evaluated included incorrect amounts for expenditures. The Department has three local WIA areas which report expenditures to the Department on a monthly basis. The Department local areas were required to submit preliminary expenditure reports at July 11 and final expenditure reports at July 25. The Department prepared the FSRs for the Adult and Dislocated Worker WIA programs utilizing the preliminary reports and this resulted in the Adult program being over- reported by $1,494 and the Dislocated Worker program being under-reported by$7,564. We recommend the Department implement procedures to ensure FSRs are accurate. The Department procedures should be in writing and should include clear explanations and adequate supporting documentation. All adjustments and allocations should be performed in a timely manner in NIS. All manual spreadsheets should be reviewed by a second individual and maintained on file for each period. Further, the Department should evaluate the • number and usage of manual spreadsheets to determine if they can be reduced, combined, implemented in NIS, or eliminated. 6. Journal Entries See Exhibit D. On May 2, 2007, the Department was notified by the United States Department of Labor (US DOL) of a $8,190,181 discrepancy between the amounts drawndown from the Federal government and the amount of expenditures reported on the FSRs. The Department attempted to determine where the discrepancy occurred and remedy the error. See Exhibit F. 10 of 14 ,175 FY2008 2007 $ 6,802,659 $ 6,944,847 $ (142,188) FY2008 2008 $ 3,046,970 $ 2,381,064 $ 665,906 FY2008 Total $ 10,360,585 $ 9,845,313 $ 515,272 210 Grand Total $ 65,167,133 $ 66,272,673 $ (1,105,540) (Negative numbers in variance represent overdrawn funds) Based on the inadequate reconciliation of Federal receipts drawn to actual expenditures, the Department overdrew Federal funds by $4,155,912. See Exhibit B. • 8 of 14 Nebraska Department of Labor Special Evaluation Summary Two different Department staff prepared billing invoices for services provided to DHHS. One individual would use a NIS report titled "Crystal Enterprise Office Budget," which did not include 000 and 999 allocation amounts for the projects being performed. The other prepared billing invoices using the GA-17 reports which did include 000 and 999 allocation amounts. However, the numbers in GA-17 were incorrect based on the allocation problems noted above. It appears the Department did not invoice or receive as much payment from DHHS as the actual costs incurred. However, if the Department was billing DHHS for direct costs of the projects, up to the maximum amount of the contract, but did not include allocated costs in the billing, the Department would then have the additional unreimbursed allocated costs. The APA determined the actual project expenditures for contracts with DHHS exceeded contract payments received by $1,810,858 from January 2003 through March 2008. These amounts would have resulted in other Federal projects being overcharged and are part of the reason for variances noted in Exhibit A. We recommend the Department work with DHHS to determine if any additional payments are due. 8. Correspondence See Exhibit F. On.March 18, 2008, the Department provided the APA email correspondence from the US DOL to a Department employee, dated May 2, 2007, which indicated Employment Services and Unemployment Insurance Administration grants had overdrawn Federal funds by a total of $8,190,181. The Department failed to notify the APA regarding the communication from the US DOL and the related non-compliance issues during the 2007 Comprehensive Annual Financial Report and Statewide Single Audit. The Department's representation letter to the APA signed in December 2007 included the following: "We have provided you copies of all communications from regulatory agencies concerning noncompliance with or deficiencies in our financial reporting practices that could have a material effect on the financial statements. . . As it relates to the Department's responsibilities, there are no material transactions, which were not properly recorded in the accounting records underlying the financial statements or the schedule of expenditures of federal awards. . .The Department is responsible for complying with, and has complied with in all material respects, the requirements of laws, regulations, and the provisions of contracts and grant agreements related to each of the federal programs. . . The Department has complied, in all material respects, with the compliance requirements, including when applicable, those set forth in the OMB Circular A-133 Compliance Supplement, relating to federal awards." Additionally, evaluation of the Department's email records, for December 2007 through March 2008, revealed the Department's management had been aware and were communicating back and forth on resolution for the Federal funding shortage issues since at least December 2007. We recommend the Department promptly notify the APA and the Nebraska Department of Administrative Services (DAS) — State Accounting Division of all known significant noncompliance with Federal regulations, including correspondence with Federal grantor agencies. 12 of 14 n the inadequate reconciliation of Federal receipts drawn to actual expenditures, the Department overdrew Federal funds by $4,155,912. See Exhibit B. • 8 of 14 • Nebraska Department of Labor Special Evaluation Summary 6. Procedures within the Department's finance area were not adequately documented and appear insufficient. Supervisory reviews of cash management and reporting were ineffective. We recommend the Department work with the various Federal agencies to determine if any adjustments can be made to Federal grants that have closed. Federal reports and drawdowns should be adjusted as soon as possible for open grants. NIS should be adjusted to appropriately reflect receipts and expenditures. The Department will need to work with DHHS to determine if any action is appropriate related to previous years' costs. The Department will need to work with the Legislature regarding any funding needed to repay Federal programs. We further recommend the Depai tment document procedures, strengthen controls over Federal grants, and improve supervisory reviews. The APA staff involved in this evaluation were: Pat Reding,Assistant Deputy Auditor Mark Avery, Audit Manager Amy Hock, Auditor-in-Charge Pam Peters, Auditor-in-Charge Ryan Burger,Auditor-in-Charge Zach Wells,Auditor-in-Charge Cory Miller, Auditor II Erica Hansen,Auditor Stephanie Watton,Auditor Mary Avery, Special Audits and Finance Manager Deann Haeffner, Assistant Deputy Auditor If you have any questions regarding the above information, please contact our office. The APA wishes to thank the Nebraska Department of Labor staff for their cooperation in this matter. Signed Original on File Pat Reding Mark Avery Mary Avery Assistant Deputy Auditor Audit Manager Special Audits and Finance Manager Mike Foley Auditor of Public Accounts Room 2303, State Capitol Lincoln,NE 68509 Phone: 402-471-2111 Mike.Foley@apa.ne.gov 14 of 14 December 2007 included the following: "We have provided you copies of all communications from regulatory agencies concerning noncompliance with or deficiencies in our financial reporting practices that could have a material effect on the financial statements. . . As it relates to the Department's responsibilities, there are no material transactions, which were not properly recorded in the accounting records underlying the financial statements or the schedule of expenditures of federal awards. . .The Department is responsible for complying with, and has complied with in all material respects, the requirements of laws, regulations, and the provisions of contracts and grant agreements related to each of the federal programs. . . The Department has complied, in all material respects, with the compliance requirements, including when applicable, those set forth in the OMB Circular A-133 Compliance Supplement, relating to federal awards." Additionally, evaluation of the Department's email records, for December 2007 through March 2008, revealed the Department's management had been aware and were communicating back and forth on resolution for the Federal funding shortage issues since at least December 2007. We recommend the Department promptly notify the APA and the Nebraska Department of Administrative Services (DAS) — State Accounting Division of all known significant noncompliance with Federal regulations, including correspondence with Federal grantor agencies. 12 of 14 n the inadequate reconciliation of Federal receipts drawn to actual expenditures, the Department overdrew Federal funds by $4,155,912. See Exhibit B. • 8 of 14 Workforce Investment Act Issuance May 9, 2008 TO: Chief Elected Officials SUBJECT: Rescissions of Unexpended WIA Fund Balances During FY 2008 NUMBER: 07-08 PURPOSE: To distribute rescissions to unexpended balances. REFERENCE: Consolidated Appropriations Act, 2008 (P.L. 110-161); Training and Employment Guidance Letter (TEGL) 24-07; Issuance 05-05, Change 3; Issuance 05-06, Change 1; Issuance 06-04, Change 1; and Issuance 06-05, Change 1. SUBSTANCE: During FY 2008, the U.S. Department of Labor(DOL) was required to apply three different rescissions. These adjustments were to be applied to various WIA funds as follows: a) To the FY 2007 Advance fund year source, a 1 percent across- the-board rescission. [This rescission was addressed in Issuance 05-05, Change 3 and Issuance 05-06, Change 1.] b) To the FY 2008 Advance fund year source, a 1.747 percent across-the-board rescission. [This rescission was addressed in Issuance 06-04, Change 1 and Issuance 06-05, Change 1.] c) To unexpended balances of formula funds appropriated for PY 2005 and PY 2006 which includes fund year sources PY 2005, FY 2006, PY 2006, and FY 2007, a rescission of$250 million, required by P.L. 110-161, applicable to the WIA Adult, Dislocated Worker and Youth formula programs only. [This Issuance will address this rescission, referred to as the Rescission of Unexpended Balances.] Unlike the earlier across-the-board rescissions referred to in (a) and (b) above, the rescission in (c) is based on actual spending of WIA Adult, Dislocated Worker, and Youth formula funds during PY 2006. The "Rescission of Unexpended Balances" is applied to the funds reserved for statewide activities and the funds allocated to local areas in proportion to how the unexpended balances of the funds • relating to those activities and areas contributed to the state's rescission amounts. 111111111.111/ es concerning noncompliance with or deficiencies in our financial reporting practices that could have a material effect on the financial statements. . . As it relates to the Department's responsibilities, there are no material transactions, which were not properly recorded in the accounting records underlying the financial statements or the schedule of expenditures of federal awards. . .The Department is responsible for complying with, and has complied with in all material respects, the requirements of laws, regulations, and the provisions of contracts and grant agreements related to each of the federal programs. . . The Department has complied, in all material respects, with the compliance requirements, including when applicable, those set forth in the OMB Circular A-133 Compliance Supplement, relating to federal awards." Additionally, evaluation of the Department's email records, for December 2007 through March 2008, revealed the Department's management had been aware and were communicating back and forth on resolution for the Federal funding shortage issues since at least December 2007. We recommend the Department promptly notify the APA and the Nebraska Department of Administrative Services (DAS) — State Accounting Division of all known significant noncompliance with Federal regulations, including correspondence with Federal grantor agencies. 12 of 14 n the inadequate reconciliation of Federal receipts drawn to actual expenditures, the Department overdrew Federal funds by $4,155,912. See Exhibit B. • 8 of 14 • To minimize the impact of the Rescission of Unexpended Balances on states and local areas, the Consolidated Appropriations Act of 2008 provided DOL with flexibility to waive such WIA requirements as necessary to minimize the burden of the rescission. Requirements such as cost limits and applicable percentages of funds used for statewide and rapid response activities and allocations to local areas are not intended to be applied based on amounts remaining available to states after the rescission is carried out. ACTION: Notices of Obligational Authority (NOAs) reflecting these rescissions shall be issued to Local Areas. Local plans must be modified to include the changes to the allotments. CONTACT: Office of Program Services 550 South 16th Street P.O. Box 94600 Lincoln, Nebraska 68509-4600 (402) 471-1939 Fernando Lecuona III Commissioner/State WIA Liaison addressed in Issuance 06-04, Change 1 and Issuance 06-05, Change 1.] c) To unexpended balances of formula funds appropriated for PY 2005 and PY 2006 which includes fund year sources PY 2005, FY 2006, PY 2006, and FY 2007, a rescission of$250 million, required by P.L. 110-161, applicable to the WIA Adult, Dislocated Worker and Youth formula programs only. [This Issuance will address this rescission, referred to as the Rescission of Unexpended Balances.] Unlike the earlier across-the-board rescissions referred to in (a) and (b) above, the rescission in (c) is based on actual spending of WIA Adult, Dislocated Worker, and Youth formula funds during PY 2006. The "Rescission of Unexpended Balances" is applied to the funds reserved for statewide activities and the funds allocated to local areas in proportion to how the unexpended balances of the funds • relating to those activities and areas contributed to the state's rescission amounts. 111111111.111/ es concerning noncompliance with or deficiencies in our financial reporting practices that could have a material effect on the financial statements. . . As it relates to the Department's responsibilities, there are no material transactions, which were not properly recorded in the accounting records underlying the financial statements or the schedule of expenditures of federal awards. . .The Department is responsible for complying with, and has complied with in all material respects, the requirements of laws, regulations, and the provisions of contracts and grant agreements related to each of the federal programs. . . The Department has complied, in all material respects, with the compliance requirements, including when applicable, those set forth in the OMB Circular A-133 Compliance Supplement, relating to federal awards." Additionally, evaluation of the Department's email records, for December 2007 through March 2008, revealed the Department's management had been aware and were communicating back and forth on resolution for the Federal funding shortage issues since at least December 2007. We recommend the Department promptly notify the APA and the Nebraska Department of Administrative Services (DAS) — State Accounting Division of all known significant noncompliance with Federal regulations, including correspondence with Federal grantor agencies. 12 of 14 n the inadequate reconciliation of Federal receipts drawn to actual expenditures, the Department overdrew Federal funds by $4,155,912. See Exhibit B. • 8 of 14 • CJd X 4 � z TJ d �Jd (D cu 0 .ti ° o . �C C `O RR co 5 W (t ,, r°-h ,-f ((DD n P. N IV ° '`fir O K IN AD 0 o y 00 aro N 7G' CD O° CD . = ord of the State of Nebraska,issued by the Auditor of Public Accounts. Modification of this document may change the accuracy of the original document and may be prohibited by law. Issued on June 5,.2008 Page 1 of 1 Moses, Sandra (CCIk) From: Ola Anderson [omanderson@cox.net] Sent: Saturday, February 07, 2009 7:43 PM To: Brown, Frank D. (CCou) Cc: Moses, Sandra (CCIk); Weaver, Warren ('(CCou) Subject: WIA Contract Extension with DOL Councilman Brown: I know this is a late reminder and possible can not be considered for a contract amendment; however, would you please consider making the following a part of the record (if this is allowable): Request the NE DOL to provide the following for each of the programs (Adults, Dislocated Workers and Youth) once the information is available but no later than June 30, 2009: Allocations for each Program Line item budget for each program How many individuals will be served in each program and related planned program performance outcomes as required for receiving funds. I noticed the Finance Director did "approval for funding". I am not sure what that meant since the funding amount has not been identified according to Joe G. and usually the allocations are not issued late February (Youth) and early March or thereabout for Adults and Dislocated Workers. Thank you for your consideration. • 2/9/2009 06, PY 2006, and FY 2007, a rescission of$250 million, required by P.L. 110-161, applicable to the WIA Adult, Dislocated Worker and Youth formula programs only. [This Issuance will address this rescission, referred to as the Rescission of Unexpended Balances.] Unlike the earlier across-the-board rescissions referred to in (a) and (b) above, the rescission in (c) is based on actual spending of WIA Adult, Dislocated Worker, and Youth formula funds during PY 2006. The "Rescission of Unexpended Balances" is applied to the funds reserved for statewide activities and the funds allocated to local areas in proportion to how the unexpended balances of the funds • relating to those activities and areas contributed to the state's rescission amounts. 111111111.111/ es concerning noncompliance with or deficiencies in our financial reporting practices that could have a material effect on the financial statements. . . As it relates to the Department's responsibilities, there are no material transactions, which were not properly recorded in the accounting records underlying the financial statements or the schedule of expenditures of federal awards. . .The Department is responsible for complying with, and has complied with in all material respects, the requirements of laws, regulations, and the provisions of contracts and grant agreements related to each of the federal programs. . . The Department has complied, in all material respects, with the compliance requirements, including when applicable, those set forth in the OMB Circular A-133 Compliance Supplement, relating to federal awards." Additionally, evaluation of the Department's email records, for December 2007 through March 2008, revealed the Department's management had been aware and were communicating back and forth on resolution for the Federal funding shortage issues since at least December 2007. We recommend the Department promptly notify the APA and the Nebraska Department of Administrative Services (DAS) — State Accounting Division of all known significant noncompliance with Federal regulations, including correspondence with Federal grantor agencies. 12 of 14 n the inadequate reconciliation of Federal receipts drawn to actual expenditures, the Department overdrew Federal funds by $4,155,912. See Exhibit B. • 8 of 14 Page 1 of 1 Moses, Sandra (CCIk) From: Ola Anderson [omanderson@cox.net] Sent: Thursday, February 05, 2009 9:44 AM To: Weaver, Warren I. (CCou) Cc: Moses, Sandra (CCIk) Subject: Fw: Public Hearing/Council Agenda Item to Exend Workforce Development Contact Original Message From: Ola Anderson To: w.weaver(a�ci.omaha.ne.us Cc: c.moses@ci.omaha.ne.us Sent: Wednesday, February 04, 2009 6:17 PM Subject: Public Hearing/Council Agenda Item to Exend Workforce Development Contact Warren: Would you please forward the following to our Council members: Mr. President and Members of the Omaha City Council: My sincere thanks for your undivided attention during the public hearing for extending the Workforce contract. As you continue your consideration, I would ask that you include the following amendments: 1. Documentation which supports"external"verfication of program compliance and performance achievement. 2. IF the Program administration is returned at some point to the local area --a clause which help to ensure the full cooperation from NE DOL to ensure a smooth transition. Again, thank you for your consideration. • 2/5/2009 06, PY 2006, and FY 2007, a rescission of$250 million, required by P.L. 110-161, applicable to the WIA Adult, Dislocated Worker and Youth formula programs only. [This Issuance will address this rescission, referred to as the Rescission of Unexpended Balances.] Unlike the earlier across-the-board rescissions referred to in (a) and (b) above, the rescission in (c) is based on actual spending of WIA Adult, Dislocated Worker, and Youth formula funds during PY 2006. The "Rescission of Unexpended Balances" is applied to the funds reserved for statewide activities and the funds allocated to local areas in proportion to how the unexpended balances of the funds • relating to those activities and areas contributed to the state's rescission amounts. 111111111.111/ es concerning noncompliance with or deficiencies in our financial reporting practices that could have a material effect on the financial statements. . . As it relates to the Department's responsibilities, there are no material transactions, which were not properly recorded in the accounting records underlying the financial statements or the schedule of expenditures of federal awards. . .The Department is responsible for complying with, and has complied with in all material respects, the requirements of laws, regulations, and the provisions of contracts and grant agreements related to each of the federal programs. . . The Department has complied, in all material respects, with the compliance requirements, including when applicable, those set forth in the OMB Circular A-133 Compliance Supplement, relating to federal awards." Additionally, evaluation of the Department's email records, for December 2007 through March 2008, revealed the Department's management had been aware and were communicating back and forth on resolution for the Federal funding shortage issues since at least December 2007. We recommend the Department promptly notify the APA and the Nebraska Department of Administrative Services (DAS) — State Accounting Division of all known significant noncompliance with Federal regulations, including correspondence with Federal grantor agencies. 12 of 14 n the inadequate reconciliation of Federal receipts drawn to actual expenditures, the Department overdrew Federal funds by $4,155,912. See Exhibit B. • 8 of 14 • 0 0 0 a 0 3- k 0- $ o . P q P) -- § \ 3 2 \ § * C ® § o R. oo � / k e S § dir \ R C q ® q ¢ \ 0:-, \ / - 0 \ 7 to c ) K 3 0 CDJ " § C (..0 . . % \ d may be prohibited by law. Issued on June 5,.2008