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90-2182 i v.� OR � G I N A L ' Council File � � ' Green Sheet # ` RESOLUTION ' CITY_OF SAINT PAUL, MINNESOTA � Preaented By ' � C Referred To Committee: Date WHEREAS, Met�opolitan Council Parks and Open Space grant agreements are required to be audited annually, and - WHEREAS, the'' Metropolitan Council has determined that said audits can be more efficie�tly icompleted as a part of each implementing agency's annual external audit, ahd WHEREAS, thelMetropolitan Council has authorized grants of up to $5,000.00 to reimburse impllementing agencies for said external audit, and WHEREAS, the, Mayor, pursuant to Section �0.07.01 of the City Charter does certify that therje are available for appropriation revenues in excess of those estimated in the '�990 budget, and WHEREAS, Couhcil File 277520, adopted October 1, 1981 did establish certain Special Fund Poliicies, and WHEREAS, the; Mayor recommends the following changes to the 1990 budget: DEPARTMENT OF COMMUNITY SERVICES DIVISION OF PARKS! AND RECREATION PARKS AND RECREAT!ION SPECIAL PROJECTS AMENDED BUDGET CHANGE BUDGET SPENDING PLAN 365-13100-0216 Feies, Accounting, and Auditing -0- �5,000.00 S 5,000.00 365 All Other Spending $821,540.00 -0- $821,540.00 ----------- --------- ----------- $821,540.00 $5,000.00 �826,540.00 FINANCING P4AN 365-13100-6927 Otlher Agency Share of Cost ' -0- 55,000.00 a 5,000.00 365 All Other Fin�ancing $810,782.00 -0- 5810,782.00 $810,782.00 $5,000.00 �815,782.00 t � � • -�r'o-�i�'a ORIG�{�,��, NOW THEREFO�E, BE IT RESOLVED, That the Council does hereby approve the grant agreement r�ith the Metropolitan Council to reimburse the City of Saint Paul for external auditor costs for the audit of 1990 grant activity and the proper City offi¢ers are hereby directed to execute the necessary grant documents on beh�lf of the City; and be it FURTHER RESmLVED, That the Council does hereby approve the above stated amendment to the �1990 Budgets of the City of Saint Paul . APPROVAL RECOMMEI�DED u e rec or ,I � ; , � Navs Absent Aaqu�st�d by D�partm�nt ofz -� Community Services -�— �— —r-!-- 0 naopt.d � couac�i: � Dat� DEC 1 3 1990 �'or� 11 �d by City A orney 1ldoption rtit��d b Council S�cr�tsry gY= By= 11 by yor tor 8uba�ission to upprov��,py t�ayor: '�at• f 3 F C �1 � 1990 cou � BY: ✓.��y1�1 Br= � P�lBL1�HED '-� - � � �S� 90- a��'-� DEPARTMENT/OFFICE/COUNCIL DATE INITIATED N� _110 8 6 CS/Parks and Re reation 11/16/90 GREEN SHEET . CONTACT PERSON&PHONE I AT `: INITIAUDATE DEPARTMENT DIRECTOR� � �CITY COUNCIL John Wi rka 2g2-7400 ASSIGN �CITYATTORNEY �CITYCLERK NUMBER FOR MUST BE ON COUNCIL A(3ENDA B (DATE) ROUTINO �BUDGET DIRECTOR_� �FIN.8 MGT.SERVICES DIR. December 4, 199 ORDER �MAYOR(ORASSISTAN'� r � Parks & Recreation TOTAL#OF SIGNATURE AGES 1 (CLIP ALL LOCATIONS FOR SIGNATURE) ACTION REQUESTED: Approval of C ty C uncil Resolution amending the financing and spending plans of Fund 365 - Pa ks a d Recreation Special Projects. RECEIVEp RECOMMENDATIONS:Approve(A) Reject(R ' PERSONAL SERVICE CONTRACTS MUST AN U I yl; _PLANNING COMMISSION CIV SERVICE COMMISSION 1• Has this personlfirm ever worked under a contract for this department? _CIB COMMITTEE YES No �V 0 V 2 7 199 �0m"""�� A STAFF 2. Has this personlfirm ever been a city employee � YES NO _ DiSTRICr COURT 3. Does this person/firm possess a skill no�i�r�ia�fy p nt,pity employeeT SUPPORTS WHICH COUNCIL OBJE IVE7 YES NO �� Explain all yes answers on separate aheet and attach to green sheet INITIATINQ PROBLEM,ISSUE,OP RTUNI (Who,What,When,Where,Why): Authorization requ red to accept grant from Metropolitan Council for payment of audit expenses for nnua audit of Regional Parks and Open Space grants. Metropolitan Council has changed i s au it program to enable a more efficient single audit process rather than the form r pr cedure where Metro Council retained a separate firm for grant audits. City s gr nt audit will be by State Auditor, Metro Council will pay City for City's costs. ADVANTAQES IF APPROVED: Compliance wi h Me ropolitan Council 's Parks and Open Space grant a��irements. DEC 3 �490 RECEIVED B"°��= ""��i�.E DISADVANTAGESIFAPPROVEO: 01/ � O �A�O Y � "°ne CITY ATTGr�N�EY ` �� . DISAOVANTAOESIFNOTAPPROVE : • ��,�G�� L��tIL� City will be nabl to comply with Metropolitan Council 's audit requirements for Regional Park and Open Space Grants. R�CEIVEa __ - _ _ , . - �;� � :��.:. DEt�451990 ' �� - ��;:�'J CITY TOTAL AMOUNT OF TRAN8A TION s �OOO.00 COST/REVENUE BUDGETED(CIRCLE ONE) YES NO FUNDING SOURCE Met 0 0� tan COUIICI� ACTIVITY NUMBER 365-13100-0216 FINANCIAL INFORMATION:(EXPLAI > 365-13100-6927 �10'} O�,u Qi L NOTE; COMPLETE DIRECTIONS ARE INCLUDED IN THE GREEN SHEET INSTRUCTIONAL MANUAL AVAILABLE IN THE PURCHASING OFFICE(PHONE NO.298-4225). ROUTING ORDER: ` Below are correct routings for the five most frequent rypes of documents: CONTRACTS(assumes authorized budget exists) COUNCIL RESOLUTION (Amend Budgets/Accept.Grants) 1. Outside Agency 1. Department Dirsctor 2. Department Director 2. City Attorney 3. City Attorney 3. Budget Director 4. Mayor(for contracts over$15,000) 4. Mayor/Assistant 5. Human Rights(for contracts over$50,000) 5. City Council 6. Finance and Management Services Director 6. Chief Accountant, Finance and Management Services 7. Finance Accounting ADMINISTRATIVE ORDERS(Budget Revision) COUNCIL RESOLUTION (ail others,and Ordinances) 1. Activity Manager 1. Department Director 2. Department Accountant 2. City Attomey 3. Department Director 3. Mayor Assistant 4. Budget Director 4. Ciry Council 5. City Clerk 6. Chief Axountant, Finance and Management Services ADMINISTRATIVE ORDERS(all others) 1. Department Director 2. City Attorney 3. Finance and Management Services Director 4. Ciry Clerk TOTAL NUMBER OF SIGNATURE PAGES I�dicate the#of pages on which signatures are required and paperclip or flag �ech of these pages. ACTION REQUESTED Describe what the projecUrequest seeks to accomplish in either chronologi- cal order or order of importance,whichever is most appropriate for the issue. Do not write compiete sentences.Begin each item in your list with a verb. RECOMMENDATIONS Complete if the issue in question has been presented before any body,public or private. SUPPORTS WHICH COUNCIL OBJECTIVE? Indicate which Council objective(s)your projecUrequest supports by listing the key word(s)(HOUSING, RECREATION, NEIGHBORHOODS, ECONOMIC DEVELOPMENT, BUDCiET,SEWER SEPARATION). (SEE COMPLETE LIST IN INSTRUCTIONAL MANUAL.) PERSONAL SERVICE CONTRACTS: This information will be used to determine the city�liability for workers compensation claims,taxes and proper civil service hiring rules. INITIATINO PROBLEM, ISSUE,OPPORTUNITY Explain the sftuation or conditions that created a need for your project or request. ADVANTAGES IF APPROVED Indicate whether this is simply an annual budget procedure required by law/ charter or whether there are specific ways in which the City of Saint Paul and its citizens will benefit from this projecUaction. DISADVANTAC�ES IF APPROVED What negative effects or major changes to existing or past processes might this project/request produce if it is passed(e.g.,traffic delays, noise, tax increases or assessments)?To Whom?When?For how long? DISADVANTAOES IF NOT APPROVED What will be the negative consequences if the promised action is not approved? Inability to deliver service?Continued high traffic, noise, accident rate?Loss of revenue? FINANCIAL IMPACT Although you must tailor the information you provide here to the issue you are addressing, in general you must a�swer two questions: How much is it going to cost?Who is going to pay? ^ � � 90 •o2/d'�, CONTRACT NO. � '�' ��', :,';;� � METROPOLITAN COUN � R �� '�� '�" � � � 5; ,, , . � CUNTRACT TO REIMBURSE EXTERNAIx�L[��t COS1"� ' f �:, . �, �. . �y L�..'"-'�'� THIS CONTRACT�is entered into this day of 19._-.,-b�t�vee�e Metropolitan CounQil, (the "Council"), and the City of Saint Paut;,(t�ie�"Grantee"). WHEREAS, qhe Co ncil and the Grantee have entered into several agreements in which the Council granbed fu to the Grantee to undertake regional recreation open space acquisition or development activit ; and WHEREAS, the Covncil has issued an Audit Program for the grant agreements, entitled Audit Pro am for arks nd O en S ace Grant A eements Issued b Metro litan Council to Various Im lementin A en ies dated September 30, 1990 ("the Audit Program"); and WHEREAS, the Gr�ntee will pay certain costs for its extemal auditor's work performed under the Audit Program for t�e audit period ending December 31, 1990; and WHEREAS, the Co�ncil desires to reimburse the Grantee for payment of the extemal auditor costs incuned for th{e work performed under the Audit Program, and in consideration of the mutual promises anc� covenants contained in this contract, the parties agree as follows: I. SCOPE OF SERVICES The Council agrees to reimburse the Grantee, and the Grantee agrees to perform in a satisfactory and proper manner, ,as determined by the Council, the tasks specified in Fxhibit A which is attached to and madie a part of this contract. The Audit Program is attached to and made a part of this contract as F.�Zhibit B. II. REIMBURS�MENT: AMOUNT AND METHOD OF PAYMENT 2.01 N�aximu#n Total Reimbursement. The maximum total reimbursement to be paid to the Grantee by the Cj,ouncil for the external auditor's labor performed and reimbursable expenses incurred in performi�g the Audit Program shall not exceed �5,000.00. 2.02 Iv�ethod�,of Paymen� A. ' After completion of all tasks detailed in Exhbit A, the Grantee shall submit to the Council one (1) request for reimbursement of the extemal auditor's costs incurred in performing the Audit Program. With the , request for reimbursement, the grantee shall submit a copy of all extemal auditor invoices for the performance of the tasks descn'bed in the Audit Program. The Grantee shall require its external auditor to submit written ', invoices, containing a detailed list of labor and hours undertaken in perfomung the Audit Program, including hours, rates, tides, amounts, and a � list of reimbursable expenses. B. On verificatioa and acceptance of the request for reimbursement by the ; Council's authorized agent, the Council shall pay the Grantee the amount requested for reimbursement ' ti1� - , , � � yo-a?i�'� III. GENERAL'PROVISIONS 3.01 en ments. The ter of this contract may be changed by mutual agreement of the parties. Such dhanges shall be fective only on the execution of written amendment(s) signed by the Council and the Grantee. 3.02 udits'�and Ins ection. e Grantee gives its permission to the Council, or personnel designated by the uncil, to enter on their extemal auditor's premises and to inspect, copy, and audit those recordsy files, working pape , and premises relevant to the Council's reimbursement of the Grantee for the work performed y the eacternal auditor under the Audit Program. 3.03 Counc�l's Authorized Agent. The Council's authorized agent for purposes of administration of this contract is Arne Ste erud, who shall have authority for preliminary acceptance of the C�rantee request for reim ursement under this contract, and if such request is accepted as satisfaCtory, shall so certify on t request for reimbursement presented pursuant to paragraph 2.02 of t}�is contract. 3.04 �'ermi�ation of Contrac� The Co ncil and the Grantee shall both have the right to terminate this cont#act at any time and for any eason by submitting written notice of termination to the other party �t least thirty (30) days prior the specified effective date of such termination. In addition, the Council shall have the right to tekminate this contract on ten (10) days' communicated writ�en notice if the Grantee's per�ormance is not timely or is substantially unsatisfactory or if Ithe Grantee has violated any o�the covenants, agreements, or stipulations contained in this caintract. Notwithstanding the a ve, the Grantee shall not be relieved of liability to the Cou�pcil for damages sustained by thd Council by virtue of any breach of the contract by the Grajntee. The Council may withholc�any payment to the Grantee for the purposes set forth i�ntil such time as the exact amou�t of damages due the Council from the Grantee is determi�ed. 1 ,i , IN WITNESS WH�REOF, the parties have caused thi� contract to be executed by their duly authorized representatives on the day and year first above written. ', M�,"I'ROPOLTTAN COUNCIL Appr ed as to fornn � � �1 �rv, �� .. � a s� � l:��t� �� '�:::7"�� a By , �� ' nt Co David Renz, Executive Director ��t�_._----- CITY CaF SAINT PAUL By `�1��!�� , Its Mavor, AunR�s gy Its Director, Cortununity Services By � By Its s st nt t Attorne Its Director, Finance & Mgmt. Services , -2- � - . � � 9� -��d EXHIBIT A TASKS TO BE PERFORMED BY GRANTEE 1. The Grante�e shall include in its contract and/or engagement letter for its annual external audit for the year ending December 31, 1990, specific language which iden�ifies that the grants made by the Council to the Grantee will be audited using the Audit Program. 2. By June 15� 1991, the Grantee shall furnish the Council with a copy of a letter sent to the jGrantee's extemal auditor which authorizes the Council to enter upon the extema� auditor's premises to inspect, copy, and audit the records and �iles relating to �he final financial aspects of activities for which the Grantee is being reimbursed iunder this contract, iacluding payrolls, time records, invoices, receipts, and vouchezs and relating to the services performed by the external auditor for which the C'i'rrantee is being reimbursed under this contrac� 3. By Octoberi 15, 1991, the Crrantee shall submit to the Council three (3) copies of the extemal auqiitor's reports in the format identified in the Audit Program. i � ; � ��1�.:::�� C �, ��`�� E�''� �� L k' 1 .? �� ; t�� '�� ,�, � ��, J_/ �� c� , ' A-1 . � , ' �d,a��"z � EXHIBIT B ! AUDIT PXtOGRAM FOR PARK AND OPEN SPACE GRANT AGREEMENTS , ISSUED BY METROPOLITAN COUNCIL TO VARIOUS IMPLEMENTING AGENCIES �I I 9-30-90 �� , �-`�'�= �'�� R°��'�� '�,� �i!' k��'�`� �� ra �� D��.� � � I, ', B-1 � qo� AUDIT PRO�RAM FOR PARK AND OPEN SPACE GRANT AGREEMENT'S �4 ��Z ISSUED BY METROPOLITAN COUNCIL TO VARIOUS IMPLEMENTING AGENCIES BACKGROUND INFORMATION In 1974, the Minnesotia legislature established the Regional Recreation Open Space system (Session Laws (1974] �:hapter 563). The basic idea was to establish the system planning and funding responssbilitie� at the metropolitan level, but to use the operational expertise akeady existing at the caounty �nd municipal levels for acquiring, developing and operating a regional park system. The 1974 Aci created,the Metropolitan Parks and Open Space Coaunission to advise and assist the Metropolitan Coupcil in carrying out its park responsibilities under the Ac� The 1974 Parks Act established a clea system for planning and implementing the regional park system. The Council was required o develop and adopt a policy plan and regional recreation open space system plan de�ining " eneral locations" of sites needed to meet the future recrearion open space needs of the metro az a. The policy plan also includes a five-year Capital Improvement Program for acquisition and de�elopment projects needed to implement the system. Following the adoptio#� of the regional plan, master plans of specific sites are to be prepared by each specific park dist�ict, county, or municipality. These master plans define specific boundaries, ' development cancept �nd other more specific planning detail. Each master plan is reviewed and approved by the Com�pnission and C�uncil. The approved master plan becomes the basis for acquisition, developm�nt and operation of the regional park. Only after the approv�l of the master plan does the regional funding process begin. The Council uses funds from their bond sales as well as funds &om bond sales appropriated from the State to make grants to implen�enting agencies for the acquisition and development. These grants must � be ia accord with the �egional policy and system plans, the five-year Capital Improvements Program and the apprpved master plan. Regional fuading is available for acquisition and development At present many diffetent "versions" of grant agreements are in effect Thus, auditors netd to pay clase attenNon to the �clauses of the grant they are auditing for compliance. Because of the 1986 Federal Taa ReEorm t�ct, most new grants awarded by the Counc� are reimbursement type ,`� (colloquially refierred 1�O as 'arbitrage" grants). As such, the implementing agency shoulc�,, 'ho`';�� interest earnings on tt�lle grant funds. Such grants carry an 'AG" pref� ��' �a ';�;a� p„ �,�,�;�`�,�� . � �� ,e B-2 �. �. �a.�� i AUDIT PROIGRAM FOR PARK AND OPEN SPACE GRANT AGREEMENTS � ISSUED BY METROPOLITAN COUNCII.. TO VARIOUS IMPLEMENTTNG AGENCIES I. Purposp. Obj�ctives and Scope . 1. Perfo�m a financial and compliance audit oE Metropolitan Council recreation and open�pace grants to various implementing agencies. 2. Audit��scope is from the first allowable cost date in the �ant agreement as amended. For previously audited grants (whose date of fust allowable cost has not . changed since the last date covered by a prior audit), the audit scope is from the first d�te which is not covered by a previous audit 3. The aµdit is to be performed in accordance with the July, 1988 Revision of Gove�runent Auditing Standards issued by the United States General Accounting Offic�,. � II. Reference Soµrces 1. Minneasota Statutes Chapter 473 2. Metro�olitan Council Regional Recreation Open Space Policy Plan/Development Guide'� 3. Minnejsota Department of Trade and Development/Metropolitan Council grant agreea�ents , � 4. Prior�ear grant at�dit reports 5. Metro�olitan Council/Implementing Agencies grant agreements "��}�; B-3. - _ _ . � � I 90�� AUDIT PRO�'rRAM FOR PARK AND OPEN SPACE GRANT AGREEMENTS ' ISSUED BY METR�POLTTAN COUNCII. TO VARIOUS Il�tPLEMENTING AGENCIFS III. Audit Prograrr� Ste�s 1. Contadt grantor's internal auditor to obtain any updates to the Metro�olitan Council's park and open space grant agreement audit prograln (to be used to perform the audit work). 2. Obtainj from grantor's intemal auditor a listing of new grants awardsd and a listing of amendments to prior year's grants executed during�,the year. I 3. Obtainl copies of implementing agency quarterly grant financial report� from the grantor. 4. Vouch all disbursement transactions greater than $10,000 to documentation (e.g. invoice�s) and determine grant eligibility of disbursement. 5. 'Visit t�e park site to inspect the development work if- a. i�The grant agreement is expired or completed, or b. I Over $100,000 of regional park funds was disbursed for grant development work during the audit period, or �. Over $100,000 of regional park funds has been disbursed for grant developmeai work since the last auditor visit on behalf of the Council to I the development site. 6. �eter�ine whether the implementing agency receiving Operations and Mainte�nance money under M.S. 473351 has complied with M.S. Secdon 473351, Subd. 6. 7. Verify i(for completed and/or expired agreements) that all program development or project�acquisition has been completed within the grant period and in accord with the representations made in the program documentation. ('This may include having ientered into condemnation proceedings or unconditional agreementt prior - to the �cpiration date of the grant agreement) a 8. �erify khat the development grants have not been charged non-construction costs� j�\�� ln exce�s of the limit identified in the individual gxant agrxments. � ' `:�;`� ,` ��, , N� ;��.� B - 4. �x� I'�°`� �� pa�.� . � � � ' 9�-�r�� AUDIT PROG��AM FOR PARK AND OPEN SPACE GRANt AGREEMENTS � ISSUED BY METROPOLITAN COUNCIL TO VARIOUS IlVIPLEMENTING AGENCIES III. Audit Pro,gram �teps (continued) 9. For arbi�rage grants, verify that: a. Council issued "joint payee" checks were not deposited in implementing ajgency bank accounts. b. Lnplementing agency disbursements did occur prior to receipt of non-"joint payee" Council grant payments. 10. Far non+arbitrage grants, verify whether implementing agency invested unexpended grant fu�ds and determined and allocated resultant interest earnings to the individu�l grants using a methodology that did not effectively result in interest charges �o the Council grant (The verification methodology should be the sarane across al� implementing agencies audited by an audit organization). 11. Verify t�at grant funds not expended or otherwise committed by agreement at grant expiration were correctly reported to and returned to the Metropolitan Council. 12 Verify ei�stence/adequacy/compliance with implementing agency affirmative action/ec�ual opportuniry policy and procedures as well as those additional rcquirea�ents included in the Council's grant agreements with the implementing agency. J 13. Verify (�or acquisitic�a grant agreements) that the implementing agency has executed and had recorded an agreement and restrictive covenant for each parcel of land �cquired in whole or in part with Counc�l grant funds. 14. Verify i�iplementing agency has on file evidence showing contractors paid with Council jgrant funds complied with M.S. Section 176.181 Subd. 2 (where called for i� the Cbuncil grant agreement). 15. Determ�lne whether the implementing agency has applicable grant receipts and/or grant di�bursements which exceed the executed grant agreement authoriud grant - amount�at the end of the audit period. 16. Determ�ae whether implementing agency had interim land use � ravenue� in e�ocess of SZ,500. If so,verify that the implementing � � �� agency b,as separately reported those revenues to the Metropolitan � ;�� . , Counc7 �� ° ` � � �� -S. �� Oa�e : � 9'p-ro?��a AUDIT PRO�'rRAM FOR PARK AND OPEN SPACE GRANT AGREEMENT'S . ISSUED BY METROPOLITAN COUNCII. TO VARIOUS Il�IPLEMENTING AGENCIES IIL Audit Progra� Steps (continued) 17. Deter#�►ine, using best available evidence, whether prior year audit 5ndings have been �esolved . Generally "best available evidence"would not be "oral" evidence. [Unresolved prior year findings may also exist for grants for which a final financial report was issued in a prior year. Such findings also need to be reviewed and reportled on by the auditorsJ. � . � �� ' �. , � ��`� � , . �� ,� �`��° �at� B-�. • . _ ___-. . � . � � �� -�� AUDIT PRO�RAM FOR PARK AND OPEN SPACE GRANT AGREEMENTS - ' ISSUED BY METROPOLITAN COUNCIL ' TO VARIOUS IMPLEMENTING AGENCIES PARKS AND OPEN SPACE GRANT AUDIT PROGRAM Report Format Procedures 1. Title page. 2. "Trans�nittal letters" for each implementing agency (this provides the auditor's opinio� on each implementing agency's financial report and the auditor's opinion on imp�ementing agency agreement compliance for each grant). The "transmittal �,etters" must state that this uudit pro�ram was used in performing the audit work 3. F'mancial report for each implementing agency (in format on pages 8 and 9). Both report schedules are to be included in the report. 4. F'mdings and recommendations for each grant (if any). A section shall be headed "Prior,�ludit Report Findings and Recommendations Resolved" (or Unresolved) (if �pplicable). A section shall be headed "Current Audit F'mdings" (if applicable). �Consi�tency in phrasing of"same" findings between implementing agencies shall be a goaL] 5. AgencSt response for each grant. (Implementing agency shall be given the opportiinity to coa�ent on any audit findings and recommendations. Such respon4es shall be made a part of the audit report if the agency want them iacludeid). NOTE: '�'malized" grants and "interim" grants should be each grouped and presented with subtotals within �� the financial report. ��h� �;� '� ��{�� ._� �� t� B-�• � . - . � � � � � I 9� -�� AUDIT PROC�RAM FOR PARK AND OPEN SPACE GRANT AGREEMENTS � ' ISSUED BY METROPOLITAN COUNCII, TO VARIOUS Il�IPLEMENTIlVG AGENCIES (Il1iIPLEMENTING AGENC� METROFOLITAN COUNCII. PARKS AND OPEN SPACE GRAN'IS (REPORT PERIOD) (memo only] Council Total Balance Balance Grant Grant Grant January 1, Grant Activity December 31, Name Number Authorized 19�c Receipts Disbursements 19�oc �. Total: The accom an ' notes are �n inte art of this financial re rt ��`�`�~ "` �, P Y�8 � P P° �,'��` � ; � ��, �, �� ° � � �� .,,>�� '� � � Dat� Cash Basis ' B -8. �I' � � - i . pd-,�,�� AUDIT PROiGRAM FOR PARK AND OPEN SPACE GRANI'AGREEMENTS - ISSUED BY METROPOLITAN COUNCIL TO VARIOUS Il�IPLEMENTING AGENCIES (IlviPLEMENTING AGENC� METRQPOLTTAN COUNCII. PARKS AND OPEN SPACE GRANTS — (December 31, 19�o�c) Council �I'otal Receipts Disbursements Grant Grant IGrant Cumulative Cumulative less (greater) less (greater) Name Number A�thorized Receipts Disbursements Grant Auth. Grant Auth. �--- Totals: �� ' � �� ,� � �� _- � . �^A��-- _ �� c�h B�� . , B-9. -