05-468CouncilFile # ��' �� O
Green Sheet# 3026317
Presented By:
Referred To:
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Committee:Date:
WAEREAS, the City of Saint Paul, Police Department, has received a grant from the Minnesota
Department of Public SafeTy for a youth achievers program; and
WHEREAS, this program provides skills and inner resources youth need to cope with the pressures
that can lead them into unhealthy and anti-social behaviors; and
WHEREAS, the matching funds for this gran[ will be provided by the service provider; and
WHEREAS, the City Council authorized the City of Saint Paul to enter into the grant agreement on
Apri127, 2005 (council file #OS-365�; and
12 WHEREAS, a 2005 financing and spending plan needs to be established for this grant; and
13
14 WHEREAS, The Mayor pursuant to Section 10.071 of the Charter of the City of Saint Paul, does
IS certify that there are available for appropriation funds of $50,000, in excess of those estima[ed in
16 the 2005 budget; and
17
18 WHEREAS, The Mayor recommends that the following addition be made to the 2005 budget:
19
20 CURRENT AMENDED
21 BUDGET CHANGES BUDGET
22 436-Police Special Projects Fund
23 FINANCING PLAN:
24 34162-YWCA Youth Achievers Program
25 3199-Other Federal Direct Grants-State 0 50,000 50,000
26
27 Total Changes to Financing ��
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29 SPENDING PLAN:
30 34162-YWCA Youth Achievers Program
31 0219-Fees-Other Professional Services 0 50,000 50,000
32
33 Total Changes to Spending 50,000
34
35 THEREFORE BE IT RESOLVED, that the Saint Paul City Council accepts this grant and approves the
36 changes to the 2005 budget.
37
Absent
Adopted by Council:Date:
Adoption Certfi�d by Council Secretary:
s
By:
RESOLUTION
CITY OF SAINT PAUL, MIIYNESOTA
Requested by Department
A�roval Recoinmen ed by Financial Services:
By: ° � �
Form A�bpr ed by City
(�
By: �l,
Appro Mayor for
�
Youth Achievers Pro9ram accept grant & t}�tlg�tcr 2005
� Green Sheet Green �Sheet
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Green Sheet Green Sheet Green Sheet Green Sheet
OS - tf (o�
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Department/office/council: Date IniGated:
PD — PohceDepartment o2-�Y_� Green Sheet NO: 3026317
Contact Person & Phone: Deoartrnent Sent To Person InitiaUDate
ChiefJohnHarringWn � 0 oliceDe artmeo[
26G5588 ASSign 1 oliceDe ar[meot De artnentDirector
Must Be on Council Agenda by (Date): Number Z ;o o; � n tT, Fio n iai Servi �
For
Routing 3 i Attome Ci Attome
Order 4 a or's tTice Ma or/ASSistant
5 ouncil Ci ouocil
6 I r Ci lerk
� � 7 olice De artmen[ Polic De artment
Total # of Signature Pages (Ciip All Locations for Signature)
Action Requested:
Signatures on the attached council resolution accepting a youth achievers progam gant and establishing a 2005 financing and
" spending plan for tlie grant. '
Recommendations: Approve (A) or Rejed (R): Personal Service Contracts Must Answer the Following Questions: �
Planning Commission 1. Has this person/firm ever worked under a contract for this department?
CIB Committee Yes No
Civil Service Commission 2. Has this person/frm ever been a city employee�
Yes No
3 Does this person/firm possess a skill not normally possessed by any
current city employee�
Yes No
Explain all yes answers on separete sheet and attach to green sheet
Initiating Problem, Issues, Opportunity (Who, What, When, Where, Why):
The St. Paul City Council authorizedthe City of St. Paul to enter into a gant agreement with the Minnesota Deparhnent of Public Safety
for the youth achievers progam on �pril 27, 2005 (council £t]e #OS-365 - see attached). A 2005 financing and spending plan needs to be
established for the grant.
AdvanWAes lf AppfoVed:
Ability to use youth achievers program grant to provide skills and inner resources youth need to cope with pressures that can lead
them into unhealthy and anti-social behaviors.
DisadvanWpesifApproved: �
None.
������
DisadvanWges If Not Approved: '
Loss of grant funding available for a youth achievers program. �A� ], ,� 2��5
. �� ! ! 4`4. ! d �i
ToWI Amount of — '� -,
Transaction: 5g000 CosURevenue Budgeted:
Funding source: State of Minnesota Activity Number: 34162
�t� �i.-'S�P..'-lf(:I1 ri°RfQf
Financial Information:
(Explain) -
�Y17�5
..� •
� �
Presented By;
Referred To:
RESOLUTION
CITY OF SAINT PAUL, MINNESOTA
Council File # �,5 "� �o S
Green Sheet # 3025804
as- �6S
Committee:Date:
1 WHEREAS, the City of Saint Paul, Police Department, wishes to enter into a grant from the Minnesota
2 Department of Public Safety for a youth achievers program; and
3
4 WHEREAS, this program provides skills and inner resources youth need to cope with the pressures
5 that can lead them into unhealthy and anti-social behaviors; aud
7 THEREFORE BE IT RESOLVED, that the Saint Paul City Council authorizes the City of Saint Paul
8 to enter into, and Chief John Harrington to implement the attached agreement, which includes an
9 indemnification clause. A copy of said agreement is to be kept on file and on record in the Office
10 of Financia{ Services.
11
12
13
ia
is
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c��� � �v���: � res_ Pczsse� y(z��os �
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Benanav
Veas
AbSent
Requested by Department of:
PO�1CC
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Approval Recommended by Financial Services:
Adopted by Council:Date: �a � � �
Adopfion Certified by Council Secretary:
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Approved by Mayor:Date:
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Form Approved by CiTy Attorney:
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Approved by Mayor for Submission to Coancil:
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Youth Achievers Program authorize grant agreement.cr.2005
� _ C)5-���
STATE OF NIINNES03'A
GRANT CONTRACT
This grant contract is between fhe StaYe of Minnesota, acting through its Commissioner of Public Safety. Office of Justice
Pro�rams 444 Cedar Sm�- Suite 100 St Paul MN 55101-5104 ("State") and Citv of St Paul Police Department 367
Grove Street. St PauL Minnesota 55101 ("Giantee").
Recitals .
1 i7nder MuuL Stat. & 299A.01. Subd 2(41, the State is empowered to enter into this grant contract.
2 The Grdntee represents that it is duly qualified and agrees to perform all services described in this grant contract to the
satisfaction of the State.
3 Federal funds for this grnnt contract are provided from ihe Public Law 107-273, Departments of Commerce, 7ustice,
and State, the Judiciary, and Related Agencies Appmpriafions Act and Titles II and V of Juvenile Justice and
Delinquency Prevention Act of 1974, as amended, for the piupose of supporting delinquency prevention and
intervention efforts and juvenile justice system improvements.
4 The State is in need of speoific projects that fulfill this purpose.
Grant Contract
1 Term of Grant Contract
1.1 Effecfive date. January 1, 2005, or the date the State obtains all required signatures under Minnesota Statutes
Section 16C.05, subdivision 2, whichever is later. Once this grant contract is fully executed, the Grautee may
claim reunbursement for expendiriues incurred pursuant to Clause 4.3 of this grant contract. Reimbursements will
only be made for those expenditures made according to the teru�s of this grant contract.
1.2 Fxpirarion dat� December 31 2005, or until all obiigations have been satisfactorily fulfilled, whichever occurs
first.
1.3 Survival of Terms. The following clauses survive the expiration or cancellation of this grant contract: 8. Liabiliry;
9. State Audits; 10. Govemment Data Practices; 12. Publicity and Endorsement; 13. Goveming I.aw, Jurisdiction,
and Venue; and 15. Data Disclosure.
2 Grantee's Dulies
2.1 Activities. The Cnantee,. who is not a state employee, will perform all duties and tasks specified herein and in the
Grurtee's grant application which is incorporated by reference into this gant contract and on file with the State,
located at 444 Cedar Street, Suite 100, St. Paul, MN 55101-5100. Grantee shall also comply with all program
standards, which are hereby incorporated by reference and made a part of this grant contract.
2.2 Reporting Requirements. Grantee shall report to the State as specified in the Office of Jusrice Program's Grurt
Manual.
(1) Financial Reporting. Grantee stiall submit a fmancial reporting form to the State utilizing the format
identified by the State wiUrin 30 days after the end of the reporting period.
(2) Progress RepoKing. Grantee shall use forms prescribed by the State to submit a quarterly progress detailing
progress achieved towards the accompliskunent of the prograzn goals and objectives within 30 days after the
end of reporting period.
(3) Other Requirements. Grantee shall submit such other reports and attend meetings and trau�ing as State shall
reasonably request.
(4) Evaluation. State shall have the authority, during the course of this grant period, to conduct an evaluation of
the perfotmance of the Grantee.
(5) Requirement Changes. State may modify or cbange al] reporting forms at their discretion duriug the gant
period.
(6) Specia[ Requirements. The State reserves the right to include in the grant, at any time during the term of the
graut, special administrative requirements deemed necessary to assure the Grantee's successful implementation
of the progiun. The State will notify the Grantee in writing of any special adu�inistrarive requirements.
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# ., Tinue
05-��g
The Grnntee must comply with all the time requirements described in this grant conttact. Tn the perfom�ance of this
grant contract, time is of the essence.
4 Consideration and Payment
41 Consideration. The State will pay for all services performed by the Grantee under this grant contract as follows:
(1) Compensation. The Grantee will be reimbursed an amount not to exceed $50,000.00, according to the
breakdown of costs contained in E�ibit A, which is attached and incorporated into this grant wntract. The
Cxrantee will submit a revised budget for any deviation of at least 10% or $200.00, whichever is greater,
between appmved budget lines in E�ibit A and the revised budget must be approved by the State's
Authorized Representative before any expenditures can be made based on the revised budget.
(2) Travel F�penses. Reimbuisement for travel and subsistence expenses actually and necessarily incurred by the
Grantee as a result of this gcant contract will be paid in the same manner and in no greater amount than
provided in the eurrent "Commissioner's Plad' promulgated by the commissioner of Employee Relations
which is incoiporated into tlus grent contract by reference. The Grantee will not be reimbursed for travel and
subsistence expenses incurred outside Mimiesota unless it has received the State's prior written approval for
out of state travel. Minnesota will be considered the home state for detem�inuig whether travel is out of state.
(3) Matchiag Requirements. (If Applicable.) Grantee certifies that the following matching requirement, for the
grant contrnct, will be met by the Grantee: $102,400.00.
(4) Total Obligation. The total obligation of the State for all compensation and reimbursements to the Grantee
under this gant contract will not excced �50.000.00.
4.2 Fiscal Requirements Grautee shall report to the State as specified in the Office of Justice Program's Grant
Manual.
(1) Financial Guidelines. Grantee shall comply with all policies, procedures, and provisions applicable to each
source of funding received. Grantee shall comply with the current Office of Justice Program's Grant Manual.
No funds will be disbursed for activities not identified in the goals and objectives or work plan submitted on
the grant application forms prescribed by the State. No funds from a specific funding source will be disbursed
for activities that do not meet the requirements of that funding source.
(2) Budget Revisions. Grantee shall submit a written budget revision request to the State's Authorized
Representative before any expenditure ean be made based on the revised budget. Submission and approval of
a budget amendment is necessary if a) a line item will deviate by $200 or 10%, whichever is higher, from the
approved budget, or b) a new line item that was not part of the approved budget will be created.
(3) Closeout. Grantee shall have unti145 days after the Expiration date of this graut contract, to submit a report of
all funds and interest received and disbursed. If a report is not submiited within this time period, expenses
claimed on the report may be disallowed and the State may request a refund of those monies finm the Grantee.
(4) Records. Grantee shall retain all fmancial records for a minimum of six (6) years after the date of submission
of the final financial status report, or until completion of an audit which has commenced before the expiration
of this suc-year period, or until any audit findings and/or recommendations from prior audit(s) have been
resolved between the Grantee and State, whichever is later.
4.3 Payment
Invoices. The State will promptiy pay the Grantee after the Grantee presents an itemized invoice for the services
actually performed and the State's Authorized Representative accepts the invoiced services. Invoices must be
submitted timely and according to the following schedule: Itemized invoices will be filed in arrears at least
uarterly, but not more often than monthly, and within 30 davs of the period covered bv the invoice for services
satisfactorilv verformed.
Expenditures for each state fiscal year of this grant conhact must be for services performed within the applicable
state fiscal year. Every state fiscal year begins on July 1 and ends on June 30. The fmal invoice pertainingto each
state fiscal.year of this grant contract must be received by 3uly 31 of that calendar vear Reunbursements from the
next fiscalyear(s) mav commence on or after Julv 1 of that calendaz year. The final invoice must be received no
later than 45 davs after the Expiration date of this erant contract.
Tide V Combiued (12/04)
Title V Juvenile Justice OS
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OS-�(�8
Upon the Grantee's request, an advance payment may be made after grant contract execurion, in an amount not to
exceed 30 days of the State's obligation , as detennined necessary by the State, for execution of the Grantce's grant
contract obligations.
The Grantee agrces to retum any unused funds to the State unless prior approval for an extension has been granted
by the State's Authorized Representative and an amendment to the grant contract has been duly executed. Unused
funds must be retumed to the State within 45 days of the Expiration date of this gant contract. Any such payment
from Grnntee to State shall be by check made payable to "Minnesota Department of Public Safery."
4.4 FederaL requirements. (Where agplicable, if blank this secrion does not apply)
Payments under this grant contract will be made from fedecal funds obtained by the State through CFDA 16.523,
16.540, and 16.548. The Grantee is responsible for compliance with all federal requirements imposed on these
funds and accepts full financial responsibility for any requirements imposed by the Grantee's failure to comply
with federal requirements.
The Grantee assures that matching funds required to pay the non-Federal portion of the cost of each progSain and
project, for which gant funds aze made available, shall be in addition to funds that would othenvise be made
available for these activities by the recipients of the grant funds.
The Grantee will comply with the Single Audit Amendments of 1996 and Office of Ivlanagement and Budget
Circulaz A-133. An explanation of the Federal Audit Requiretnents is attached and incorporated and made a part
of this g�ant contract. See Exhibit B.
The Grantee agees to comply with all Formula Grauts Progrun requirements as outlined in the Juvenile Justice
and Delinquency Prevention Act of 2002, the applicable guidelines, the Certified Assurances, and the most recent
OJJDP Formula Grants Consolidated Regulation (28 CFR Part 31), to the extent that those regulations are not in
conflict with the above.
The Grantee agrees to comply with all Title V Community Prevention Grants Program requirements as outlined in
Delinquency Prevention Program Guideline, Federnl Register, Vol. 59, No. 146, August l, 1994.
The Grautee agrees to comply with all Juvenile Accountability Incentive Block Grants (JAIBG) program
requirements as outlined in the JAIBG Program Guidance Manual, Version 3.0 (September 2000) or future JAIBG
Program Guidance Manuals, and 7AIBG program regularions (28 C.F.R., Part 31).
The Giantee agrees to comply with the finaucial and adwinistrative requirements set forth in the current edition of
the Office of Justice Programs (OJP) Financial Guide.
The Gruitee assures that federal funds made available under this grant contract will not be used to supplant state or
local funds but will be used to increase the amounts of such funds that would, in absence of federal funds, be made
available for eriminal justice activities.
The Grantee will not use any federal fixnds, either indirectly or directly, in support of the enactment, repeal,
modification, or adoption of any law, regulation or policy, at any level of government, without the express prior
written approval of OJP.
The Grantee will comply with the nuniiuum wage and max;m� hour provisions of the Federal Fair Labor
Standards Act.
The Grautee will establish safeguards to prohibit employees from using their positions for a purpose that is or gives
the appearance of being motivated by a desire for private gain for themselves or others, particularly those with
whom they have family, business, or other ties.
Tille V Combined (12/04)
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The Grantee assures that in the event a Federal or State court or Federal or State adnunistrative agency makes a
finding of di�+**++*+ation after a due process hearing on the gounds of race, color, religion, national origin, sex, or
disability against the Grantee or its subcontractors, the Grantee will forward a copy of the finding to the State.
This grant contract is subject to all applicable federni and state statutes and regularions, including, but not limited
to the following.
1) 28 CFR Part 69, New Restrictions on Lobbying, and 28 CF'R Part 67, Govemment-Wide Debarment and
Suspension and Govemment-wde Requirements for Drug-Free Workplace through the submission of a
certification foim couunitting the Grantee to compliance.
2) 28 CFR 42302 etseq. through the submission of a certification form regarding the Grrantee's Equal
Opportunity Employment Plan compliance. The Grantee will provide an Equal Employment Opportunity Plan if
required to maintain one, where the application is for $500,000 or more.
3) 28 CFR Part 46 and all fedecai Office of Justice Programs policies and procedures regarding the protection of
humau research subj ects, inciuding obtainment of Institurional Review Boazd approval, if appropriate, and subj ect
informed consent.
4) 42 USC Section 3789g and 28 CFR Part 22 that are applicable to collection, use, and revelation of data or
information. Grantee fmther agrees to submit a Privacy Certificate that is in accord with requirements of 28 CFR
Pazt 22 and, in particulaz, section 22.23.
5 Conditions of Payment
All services provided by the Grantee under this @rant contract must be performed to the State's satisfaction, as
detemuned at the sole discretion of the State's Authorized Representative and in accordance with all applicabie federal,
state, and local laws, ordinances, iules, and regulations. The Grantee will not receive payment for work found by the
State to be unsatisfactory or performed in violation of federal, state, or local law.
6 Authorized Representative
The State's Authorized Representative is Carrie Wasl�, Juvenile JusSce Specialist, 444 Cedar Street, Suite 100. St.
Paul. Minnesota 55101-5100. 651-296-2684, or his/her successor, and has the responsibility to monitor the Grantee's
performauce and the authority to accept the services provided under tlus graut contract. ff the services aze satisfactory,
the State's Authorized Representative will certify acceptance on each invoice submitted for payment.
The Grwtee's Authorized Representative is John M. Harrington. Chief of Police. St. Paul Police Department 367
Grove Street. St. Paul. Minnesota. 55101. 651-266-5588. If the Grantee's Authorized Representative changes at any
time during this gant contract, the Grantee must immediately notify the State.
Assignment, Amendments, Waiver, and Grant Contract Complete
7.1 Assignment The Grantee may neither assign nor transfer any rights or obligations under this grant contract
without the prior consent of the State and a fully executed Assignment Ageement, executed and approved by the
same parties who executed and approved this grant contract, or their successors in office.
7.2 Amendments. Any amendment to this grant contract must be in writing and will not be effective until it has been
executed and approved by the sazne parties who executed and approved the original grant contcact, or their
successors in office.
73 Waiver. If the State faiLs to enforce any provision of this grant contract, that failure does not waive the provision or
its right to enforce it.
7.4 Grant Cantract Complete. This grant conhact contains all negotiations and agreements between the State and the
Grautee. No other understanding regazding ttus grant contract, whether written or oral, may be used to bind either
P�Y•
8 Liability
The Grantee must indesnnify, save, and hold the State, its agents, and employees hannless from any claixns or causes of
action, including attorney's fees incurred by the State, arising from the perfom�ance of this grant contract by the
Grantee or the Grantee's agents or employees. This clause will not be construed to baz any legal remedies the Grantee
Ti4e V Combined (12/04)
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O1P Gran[ Number 2005-TS-00354
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, may have for the State's failure to fixlfill its obligations under this grant contract.
9 State Audits
Under Minn. Stat. § 16C.05, subd. 5, the Grnntee's books, records, documents, and accounting procedures and
pracrices relevant to this gant contract are subject to examination by the State and/or the State Auditor or Legislative
Auditor, as appropriate, for a arinimum of six yeazs from the end of this gant contract.
10 Government Data Practices
The Cmantee and State must comply with the Minnesota Goverument Data Practices Act, Minn. Stat. Ch. 13, as it
applies to all data pmvided by the State under this grant contract, and as it applies to all data created, collected,
received, stored, used, maintained, or disseminated by the Gran.tee under this grant contract. The civil remedies of
Minn. Stat. § 13.08 apply to the release of the data referred to in this clause by either the Grantee or the State.
If the Grantee receives a request to release the data referred to in this Clause, the Grantee must immediately norify the
State. The State will give the Grantee instructions conceming the release of the data to the requesting pariy before the
data is released.
11 Workers' Compensation
The Grantee certifies that it is in compliance with Minn. Stat, § 176.181, subd. 2, pertaining to workers' compensation
+r��*�rce coverage. T'iie Grantee's employees and agents will not be considered State employees. Any claims that
may arise under the Minnesota Workers' Compensation Act on behalf of these employees and any claims made by any
third party as a consequence of any act or omission on the part of these employees aze in no way the State's obligation
or responsibility.
12 Publicity and Endorsement
12.1 Publicity. Any publicity regarding the subject matter of this grant contract must identify the State as the
sponsoring agency and must not be released without prior written approval from the State's Authorized
Representative. For pucposes of this provision, publicity includes notices, informational pamphlets, press releases,
research, reports, signs, and similar public notices prepared by or for the Grantee individually or j ointly with
others, or any subcontractors, with respect to the prograu�, publications, or services provided resulting from this °
grant contract.
12.2 Endorsement The Grantee must not claim that the State endorses its products or services.
13 Governing Law, Jurisdiction, and Venue
Minnesota law, without regard to its choice-of-law pmvisions, govems this gant contiact. Venue for all legal
proceedings out of this gant contract, or its breach, must be in the appropriate state or federal court with competent
jurisdiction in RamseyCounty, Minnesota.
14 Termination
14.1 Termination by the State. The State may cancel this grant contract at any time, with or without cause, upon 30
days' written norice to the Grantee. Upon tenuination, the Grantee will be entitled to payment, deternvned on a
pm rata basis, for services satisfactorily performed.
14.2 Termination by the Grantee. The Grantee may request t��nation upon 30 day's notice to the State's
Authorized Agent. Upon termination the Grantee is entitled to payment for services actually performed and agrees
to return any unused funds to the State.
14.3 Termination far Insufficient Funding. The State may immediately tenvinate this gant contract if it does not
obtain funding from the Minnesota Legislature, or other funding source; or if funding cannot be continued at a
level sufficient to allow for the payment of the services covered here. Termination must be by written or fax notice
to the Grantee. The State is not obligated to pay for any services that aze provided after notice and effective date of
temiinarion. However, the Grautee will be entitled to payment, detennined on a pro rata basis, for services
satisfactorily performed to the extent that funds aze available. The State will not be assessed any penalty if the
grant contract is terminated because of the decision of the Ivlinnesota Legislahue, or other funding source, not to
Title V Combined (12/04)
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appropriate funds. The State must provide the Grantee notice of the lack of funding within a reasonable time of the
State receiving that notice.
15 Data Disclosure
Under Minn. Stat.§ 270.66, and other applicable law, the C'Jrantee consents to disclosure of its social securitynumber,
fedeial employer tax identification number, and/or Minnesota tax identification number, already provided to the State,
to federal and state tax agencies and state peisonnel involved in the payment of state obligations. These identification
numbers may be used in the enforcement of federal and state tax laws wlrich could result in action requiring the
Grantee to file state taY retums and pay delinquent state tax liabiliries, if any, or pay other state liabiliries.
REMAINDER OF PAGE INTENTIONALLY LEFI' BLANK.
Tide V Combined (12/04)
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05 --�lp�
1: ENCUMBRANCE VERIFICATION 3. STATE AGENCY
Individual cerfifzer that fundr have been encumbered as
required by Minn. Stat. §§ 16A.15 and 16C.05.
Signed:
Date:
Grant C
2. GRe
The Gn
have ez
require
By:
Title:
Date:
B
Title:
Date:
Tide V Combined(12/04)
Tille V Juvenile Justice OS
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NG� �-U� ���vi�fv�-e.
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EXHIBIT A
OFFICE OF JUSTICE PROGRAMS -
Grantee: St Paul Police Department r�
2005-T5-00354 '�; �'�'_
Grant Number:
P�09�8lTiCOfTIPOfI@flt: Prevention/Diversion:YWCA-YouthAchieversProgram � --
Budget Category Award Match
Personnel $39,034.00 $80,000.00
Payroli Taxes & Fringe $8,841.00 $18,000.00
Supplies $375.00 $800.�0
Indirect Cost $1,750.00 $3,600.00
Totai $50,000.09 $102,400.00
, �
Exhibit B, page '1 of 2
FEDERAL AUDIT REQUIREMENTS
'1. For subrecioients that are state or local oovemments. non-orofit oraanizations. or Indian tribes
If the grantee expends total federal assistance of $300,000 or more per year, the grantee agrees to
obtain either a single audft or a program-specific audit made for the fiscai year in accordance w�th the
terms of the Single Audit Act Amendments of 1996.
Audits shali be made annually unless the state or Iocal govemment has, by January'I,'1987, a
constitutional or statutory requirement for less, frequent audits. For those govemments, the federal
cognizant agency shall permit biennial aud'Rs, covering both years,'rf the govemment so requests. It shall
also honor requests for biennial audits by govemments that have an administraGve policy calling for
audits less frequent than annual, but only aud'Rs prior to �987 or administrative policies in place prior to
January 1, 1987.
For subreciuients that are institutions of hiaher education or hosoitals
If the grantee expends total direct and indirect federal assistance of $300,000 or more per year, the
grantee agrees to obtain a financiai and compliance audit made in accordance with OMB Circular A-110
"Requirements for Grants and Agreements with Universities, Hospitals and Other Nonprofit
Organizations" as applicable. The audit shall cover either the entire organization or ail federal funds of
the organization.
The audit must determine whether the subrecipient spent fiederal assistance funds in accordance with
applicable laws and regulations.
2. The audit shail be made by an independent auditor. An independent auditor is a state or local
government auditor or a public accountant who meets the independence standards specified in the
General Accounting Office's "Standards for Audit of Govemmental Organizations, Programs, Activities,
and Functions'
3. The audit report shall state that the audit was performed in accordance with the provisions of OMB
Circular A-133 (or A-110 as applicable).
C�5-�h�
The reporting requirements for audit reports shall be in accordance with the American Institute of
Certified Public Accounts' (AICPA) audit guide, "Audits of State and locai Govemmental Units,' issued in
1986. The federal government has approved the use of the audit guide.
In addition to the audit report, the recipient shall provide comments on thefindings and recommendations
in the report, including a plan for corrective action taken or planned and comments on the status of
corrective actio� taken on prior findings. If corrective action is not necessary, a statement describing the
reason it is not should accompany the audit report.
4. The grantee agrees that the grantor, the legislative Auditor, the State Auditor, and any independent
auditor designated by the grantor shall have such access to grantee's records and financial statements
as may be necessary forthe grantorto comply with the Single Aud'R Act Amendments of 1996 and OMB
Circular A-133.
5. Grantees of federai financial assistance from subrecipients are also required to comply with the Singie
Audit Act and OMB Circular A-133.
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.: #
Exhibit B., Page 2 of 2
6. The Statement of Expenditures form can be used for the schedule of federal assistance.
7. The grantee agrees to retain documentation to support the schedule of fedsral assistance for at least four
years_
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8. Required audit reoorts must be filed with the State AuditoPs Office. Sinqle Audif Division. and
with federai and state aaencies orovidina federal assistance and the Deoartment of Public Safetv
within six months of the arantee's £scal vear end.
OMB Circular A-'i33 requires recipients of more than $300,000 in federal funds to submit one copy of the
audit report w'rfhin 30 days after issuance to the central clearinghouse at the following address:
Bureau of the Census
Data Preparation Division
't201 East 10th Street
Jeffersonvilie, Indiana 47'132
Attn: Singie Audit Clearinghouse
The DepaRment of Public Safety's audit report should be addressed to:
Minnesota Department of Public Safety
Office of Fiscal and Administrative Services
444 Cedar Street
Suite 126, Town Square
St. Paul, MN 55101-5126
(04/03)