05-563Council File # O.S Sb3
Green Sheet # 3026605
RESOLUTION
OF SAINT PAUL, MINNESOTA
Presented By:
Referred To:
Committee:Date:
1 WHEREAS, the City oFSaint Paul, Police Department, has received a Coverdell Forensic Grant from
2 the Minnesota Department of Public SafeTy; and
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WHEREAS, this grant provides funding for equipment needed to collect samples of evidence at
crime scenes; and
WHEREAS, the City Council authorized the City oFSaint Paul to enter into the grant agreement on
May I1, 2005 (council file #OS-46�; and
WHEREAS, a 2005 Snancing and spending plan needs to be established for this grant; and
WHEREAS, The Mayor pursuant to Section 10.071 oF the Charter of the City of Saint Paul, does
certify that there are available for appropriation funds of $10,000, in excess of those estimated in
the 2005 budget; and
WHEREAS, The Mayor recommends that the following addition be made to the 2005 budget:
CURRENT
BUDGET CHANGES
436-Police Special Projects Fund
FINANCING PLAN:
34095 - Coverdell Forensic Grant
3199-Other Federal Direct Grants-State
Total Changes to Financing
SPENDING PLAN:
34095 - Coverdell Forensic Grant
0848 - Capitalized Equipment
10,000
�b;b'6'�
10,000
AMENDED
BUAGET
10,000
10,000
31 Total Changes to Spending 10,000
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33 THEREFORE BE IT RESOLVED, that the Saint Paul CiTy Council accepts this grant and approves the
34 changes to the 2005 budget.
35
Yeas
✓
Requested by Department of:
Police
Recommended by Financial Services:
Adopted by Council:Date: (/yh� �,
Adoption Certified by Council Secretary:
By: �,/�
AQproved ayor:Date: •
B ,�%r+�yvw�� ,
Covertlell Forensic Grant accept grant & bud t. 2005
0
By:
by City Attorney:
By:
�ty� Mayor for Su
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� Green Sheet Green Sheet Green Sheet Green Sheet Green Sheet Green Sheet �
. ._....,.. _ ___�." .. ..�..._ �. . �.�
DepartmeMloificelcouncil: � Date Initiated: '
Po -Po�;ce�,�„e�� �Y-05 Green Sheet NO: 3026605
Contact Person 8� Phorre• �eoartment SeM To Person InitiaVDate
ChiefJohnHarzingWn � 0 Iice e artn o P li e artm n
2665588 A55ign 1 otice De rhneut De artment Director �
Must Be on Council Agenda by (Date): Number 2 � A rne Ci A me
F6r 3 a or's Of3ice Ma or/A istant
Routing
Ofdef 4 ouncil Cou '1
. 5 i lerk Ci Clerk
6 lice � e artm n P Iice De artmen
Total # of Signature Pages _(qip All Locations for Signature) .
Action Requested:
Signawres requested on the attached council resolution accepting a Coverdell Forensic Grant and establishing a 2005 fmancing and
spending plan for the gant.
Recommendations: Approve (A) or Reject (R): Personal Service Contrects ust Answer the Following Questions:
Planning Commission 1. Nas this persoalfirm ever wor dLnder a cnntrad for this departmeot?
CIB Committee Yes No -
Civil Service Commission 2. Has this person/firm 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 separate sheet and attach to green sheet
Initiating Problem, Issues, OppoMunity (Who, What, When, Where, Why):
The City Council authorized the City of St. Paul to enter into a Coverdell Forensic Grant agreement on May 25, 2005 (counci] file #OS-
467). A 2005 financing and spending plan needs to be established for this grant.
AdvanWges If Approved:
The Coverdell Forensic Grant provides funding for equipment that will enable faster, more accurate collection of samples at crime
scenes. These samples are crucial evidence for successfial outcomes in criminal court trials.
Disadvantages If Approved: �
None. s
JUN 1 Q 2005
Disadvantages If Not Approved:
Inabiliry to use grant funds available that will provide equipment needed to collect samples of evidence at crime scenes.
Total Amount of 10000 � CosURevenue Budgeted: ' REbEIYED "
Trensaction: -
Funding source: State of Minnesota Activitv Number. 34095
JUN Y�3 2005
Fi nancial Information:
(Explain) MAYOR'S OFFICE
RES�LUTI{JN
CITY OF SALNT PAUL, yIIN'.�7ESOTA
Presented Bv:
Referred Ta:
05- S�3
Council Fi9e #
Green Sheet #
Cammittee:Date:
1 WHF.ILEAS, t6e City of Saint Paul, Police Department, weshes to enter into a Coverdefl Foreosic Grant
2 lYlinaesoYa Department ot Public Safety; and
3
4 WFIEREAS, 4his grant provides funding for equipsnent oeeded to collect esidence at crime scenes; an+3
5 THEREFORE 33E TT RESOLVED, thaY the Saint I'aul City Councii auYi�orizes che Cit}• of Ssini Paui
; to enter iato, and +Chief John Harrington to implement the attached agreement, which incln8es an
8 incDemnificatioa dause. A cogc o£ said agreement 6s to be kept on �te and on record en the O�ce
9 of Financial Services.
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ve� Nays 5} neeaenc Itequ�ested by Ilepartment of:
PoOice
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Adopted by Couaecii:Dste:
Ado{rtion Certi#ied 3r�• Couscil Secretary:
➢3y:
Aggsrovgs3 hu Mayor.IAate:
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Approvai Recommended by Fanaaciai Services:
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Form Approved by Citv Attorne�:
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Approved bv ia'iayor t'oe 5ubmission to �oueecil:
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CnuwrHeli Farenstc Grant autho4ze grar# agreemeM.cc2005
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STATE OF NIINNESOTA
GRANT CON'LRACI`
This grant conhact is be[ween the State of Minnesota, acting thmugh its Commissioner of Public Safe4�Office of Justice
prom�amc 444 Cedar Streek Suite 100 St Paul MN 55101-5100 ("State") and Citv of St Paul Police D�artment 367
Grove Street St Paul Minnesota 55101 ("Cnantee").
Recibls
Under Minn. Stat. § 299A01, Subd 2(4), the State is empowered to enter into this grant contract.
Federal funds for tivs grant contract are provided from the U.S. Department of Justice, Office of Justice Programs for
the purpose of Impmved Forensic Services T7unugh a Consolidated Plan.
The State is in need of development and implementation of the Minnesota Consolidated State Plan for Forensic Science
Laborntories for the Minnesota Criminal Justice Community.
The Grantee represents that it is duly gualified and agrces to perform all services descn`bed in flus gsnt conhact to the
satisfaction of the State.
Grant Contract
Term of Grant Contract
1.1 Effective date: October i. 2004, or the date the State obtains all required signatures under Minnesota Statutes
Section 16C.05, subdivision 2, wluchever is later. Once this grant conhact is fiilly executed, the Grantee may
claim reimbursement for expenditures incurred pursuant to Clause 4.2 of this grant contract. Reimbursements wffi
only be made for those eacpenditures made according to the tenns of this grant contract.
1.2 Fxpiration date: �tember 30. 2005, or until all obligations have been satisfactorily fulfilled, whichever occurs
first.
13 Survival of Terms. The following clauses survive the expiration or cancellation of this grant contract: 8. Liability;
9. State Audits; 10. Govemment Data Practices; 12. Publicity and Endorsement; 13.Goveming Law, Jurisdicfion,
and Venue; and 15. Data Disclosure.
Grantee's Duties
2.1 The Gtantee, who is not a state employee, will perform all of the duties and tasks specified in the Grantee's grant
application for this progr�v, which is incoiporated by reference into this gant conhact and is on file with the State
and located at 444 Cedar Street, Suite 100, St. Paul, Minuesota.
22 The Grtautee agrees to comply with the financial and administrative requirements set forth in the current edition of
the U.S. Department of 7ustice, Office of Justice Pmgruns Financial Guide.
23 The Grantee assures that fedeial funds made available under ttris grant contract will not be used to supplant state or
local funds but will be used to increase the amounts of such funds that wouid, in absence of federal funds, be made
available for criininal justice activities.
2.4 The Grantee assures that it uses generally accepted laboratory practices and procedures as established by
accrediting organizarions or appmpriate certifying bodies.
2.5 The Grantee will provide necessary training to their employees concerniug the use of equipment purchased tlu'ough
this grant contract, and shall not permit the equipment to be tampered with or operated by individuals who are not
pmperly trained. The Grantee assumes total responsibility of the proper handling, use and maurtenance of the
equipment and will bear all costs of maintenance, repair and/or replacement related to equipment. Equipment
purchased through this grant contract is the property o£ the Grantee
2.6 The Gcautee will submit written pmgress reports to the State on a quarterly basis and submitted within 30 days
after the end of the quarter. Quarterly progress reports must be submitted in a fotm and ivanner prescribed by the
State. Other requirements, if necessary, will be given to the Grautee in writing by the State's Authorized
Representative.
2.7 The Grantee will submit a Final Activities Report in a form and mauuer prescnbed by the State no later thau 30
days after the Expiration date of this grant contract.
2.8 The Grantee assures that it will comply, and all its subcontractors will comply Wlth ttiC IIOII(�SSC`T�*mnatlOII
requirements of the Omnibus Crime Control and Safe Streets Act of 1968, as amended, 42 USC 3789(d), or
Victims of Crime Act (as appropriate); Tifle VI of the Civil Rights Act of 1964, as amended; Section 504 of the
NFSIA aon-sbte agency (03/OS)
Narional Forensic Sciences improvemeM OS
OJP Grant Number 2005-NFSiA-00410
. . bS-S'�3
Rehabilitation Act of 1973, as amended; Subrifle A, Title II of.;he-Americans with Disabilities Act (ADA) (1990);
Tifle IX of the Education Amendments of 1972; the Age Dscrim;nation Act of 1975; the Department of Justice
Non-Discrimination Regulations 28 CFR Part 42, Subpazts C, D, E and G; and Department of Justice regulations
on disability discrimination, 28 CFR Part 35 and Part 39. 1n flie event a Fedeial or State court or Federal or State
administrative agency make a finding of discrimination after a due process hearing on the grounds of race, color,
religion, nationai origin, sex, or disability against the Grantee or its subconiractois, the Grantee will forward a copy
of tUe finding to the State. Ttie Grentee will pruvide an Equal Employment Opportuuity Plan if zequired to
maintain one, where the application is for $500,000 or more.
2.9 This a-ant contract is subject to all applicable fedeial and state statutes and regulations, including, but not limited
to the followiug:
(1) 28 CFR Part 22, Confidentialityof Identifiable Research and Statistical Information_
(2) 28 CFR Part 46, Protection ofHuman Subjects.
(3) 37 CFR Part 401, Patents and Intellectual Property.
2.10 The Grantee agrees that the U.S. Depaztment of Justice sl�all have a nonexclusive, nontransferable, irrevocable,
license to reproduce, publish, or otherwise use or allow othets to use for Federal government punwses: 1) the
copyright in any work developed under this gant contract and 2) any rights of copyright to wluch the Grantee
purchases ownership under this grant contract.
2.11 The Grantee agrees to maintain compliance with the Nationai Environmental Policy Act (NEPA) 42 U.S.C. 4321
et seq. by signing a separate Protected Resource Checklist form wluch is on file at 444 Cedar Street, Suite 100, St.
Paul, Minnesota, 55101.
2.12 The Grantee will comply with the Single Audit Act Amendments of 1996 and Office of Management and Budget
Circulaz A-133. Federal Audit Requirements is attached and incorporated and made part of this grant contract.
See Extribit B.
3 Time
The Grantee must compiy with all the tixne requirements described in this grant contract. In the performwce of ttris
grant wntract, time is of the essence.
4 Consideration and Payment
4.1 Consideration. The State will pay for all services performed by the Crrantee under this grant contract as follows:
(1) Compensation. The Grantee will be reimbursed an amount not to exceed $10.Q00.00 according to the
breakdown of costs contained in E�ibit A, which is attached and incorporated into ttus grant contract. The
Grautee wIll submit a revised budget for any deviation of $200.00 or 10%, wluchever is higher, from the
approved budget lines in E�ibit A. The revised budget must be approved by State's Authorized
Representative before any expenditure can be made based on the revised budget.
(2j Travel Expenses. Reimbursement for travel and subsistence expenses actually and necessarily incurred by the
Grantee as a resuk of this grant conhact will be paid in the same manner and in no greater amount thau
provided in the current "Commissioner's Plan" promulgated by the commissioner of Employee Relations
which is incomorated into this erant contract by reference. The Grantee will not be reimbursed for travel and
subsistence expenses incLUred outside Minnesota unless it has received the State's prior written approval for
out of state travel. Minnesota will be considered the. home state for detem�ining whether havel is out of state.
(3) Matching Requirements. (If Applicable.) Grantee certifies that the following matctring requirement, for the
grant contract, will be met by the Grantee: 0 000.00.
(4) Total Obligarion. The total obligation of the State for all compensation and reimbursements to the Grantee
under this grant contract will not exceed 10 000.00.
$10.000.00 is available from October 1. 2004 throuQh September 30. 2005. Funds not e�ended bv the Crrantee
for this program bv September 30. 2005 will be canceled.
4.2 Fiscal Requirements. Grantee shall report to the State as specified in the Office of Justice Prog,ram's Grant
Ivianual.
(1) Financial Guidelines. Gzantee shall comply with all policies, procedures, and provisions applicable to each
NFSIA noa-stace agency (03/0�
National Foreusic Scie�es Improvemen[OS
OIP Grant N�ber 2005-7VFSIA-00410
os-� �3
source of funding re�eived. Grantee shall comply with the aurrent Office of 7ustice Program's Grant Manual.
No funds will be disbiused for activities not identified in thegoa}s and objectives or work plan submitted on
the gant application forms prescnbed by the State. No funds from a specific funding source will be disbursed
for activities that do not meet the requirements of that funding soruce.
(2) Sudget Revisions. Crrantee shall submit a wrifxen budg� revision request to the State's Authorized
Representative before any expenditure can 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%, wlricheva is higher, from the
approvecl budget, or b) a new line item that was not part of the approved budget will be created.
(3) Closeoat. Grantee shall have unti145 days after the Er.piration date of this grant conhact, to submit a report of
all funds and interest received and disbursed. If a report is not submitted within ihis time period, expenses
claimed on the report may be disallowed and the State may request a refund of those monies from the Grantee.
(4} Records. Grantee shall retain all financial records for a minimum of six (6) yeazs after the date of su6mission
of the final financial status report, or until completion of an audit whicli 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
(1) Invoices The State will prompdy pay the Grantee after the Grantee presents an itemized invoice for the
services achially 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 quarterly, but not more often than monthly, and within 30 days of the period covered by the invoice for
services satisfactorily performed.
Expendihires for each state fiscal year of this grant contract must be for services performed withiu the
applicable state fiscal year. Every state fiscal year begins on July 1 and ends on June 30. The final invoice
pertainine to each state fiscal yeaz of this g�ant contract must be received by Julv 31 of that calendar vear.
Reimbursements from the next fiscal ve�rfs) mav commence on or after July„1 of that calendar year. The final
invoice must be received no later than 45 davs after the E�cpiration date of this graut conlract.
(2) Federal funds. (Where applicable, if blank this section does not apply) Payments under this grant contrnct
will be made from federal funds obtained by the State through CFDA number 16.560 of the Omnibus Crime
Control and Safe Streets Act of 1968 Section 201 as amended and the Anti-Drug Abuse Act of 1988. Public
Law 100-690. The Grantee is responsible for compliance with all federal requirements imposed on these funds
and accepts full financial responsbility for any requirements imposed by the Grautee's failure to comply with
federal requirements.
5 Conditions of Payment
All services provided by the Grantee under ttus grant contract must be performed to the State's satisfaction, as
determined at fihe sole discretion of the State's Authorized Representative and in accordance with all applicable
federal, state, and local laws, ordinances, rules, and regularions. The Grantee will not receive payment for work
found by the State to be unsarisfactory or performed in violarion of federal, state, or local law.
6 Authorized Representative
The State's Authorized Representative is Leah Lo�ez C'Irants Specialist Intermediate. 7ustice and Communitv
Grants 444 Cedar Street Suite 100. St. Paul. Minnesota 55101. (65 11 284-3 334, or his(her successor, and has the
responsibility to monitor the Grwtee's performauce and the authority to accept the services provided under this
grant contract. If the services aze satisfactory, the State's Authorized Representative will certify acceptance on each
invoice submitted for payment.
The Grautee's Authorized Representative is 3ohn Mazk Harrington. C;hief of Police St Paul Police Department
367 Grove Street St PauL Minnesota 55101. (6511266-5588. If the Grantee's Authorized Representative changes
at any time during this grant conhact, the Grantee must immediately notify the State.
NFSIP. non-sqte ageacy (03/os)
National Forensic Scieaces Improvement OS
OJP Grant Numbez 2005-NFSL4-00410
�5.5�3
1 Assignment, Amendments, Waiver, and Grant Contract Comgiete "
71 Assignmenz The Grantee may neithei assign nor transfer any rigkis oz obligations under this grant contract
without the prior consent of the State and a fully executed Assignment Agreement, �ecuted and approved by
the same pazties who executed and appmve3 tbis gant contract, or their successors in office.
7.2 Amendments Any amendment to this grant conhact must be in writing and will not be effective until it has
been executed and approved by the same parties who executed and approved the original grant co�ract, or
their successois in office.
73 Waiver. If the State fai]s to enforce any provision of this grant contract, that failure does not waive the
provision or its right to enfoice it.
7.4 Grant Coniract Complete. This gant contract contains all negotiations and agreements betwcen the State and
the Grantee. No other understanding regazding this grant contract, whether written or oral, may be used to
bind either pazry.
8 Liability
The Grantee mtist indemnify, save, and hold the State, its agents,'and employees hannless from any claims or
causes of action, including attomey's fces incurred by the State, arising from the perfom�ance of this grant contract
by the Grantee or the Crrantee's agents or employees. Tiris clause will not be construed to baz any legal remedies
the Grautee may have for the State's failure to fulfill its obligations under ttris grant contract
9 State Audits
Under Minn. Stat. § 16C.05, subd. 5, the Grantee's books, records, documents, and accounting procedures and
practices relevant to this giant contract are subj ect to exaznination by the State and/or the State Auditor or
Legislative Auditor, as appropriate, for a uunimum of six years from the end of this grant contract.
10 Government Data Practices
The Grantee and State must comply with the Minnesota Government Data Pracrices Act, Minn. Stat. Ch. 13, as it
applies to all data provided by the State under this grant contract, and as it applies to all data created, collected,
received, stored, used, maintained, or disseminated by the Grantee under this grant contract. The civil remedies of
Minn. Stat. § 13.08 apply to ihe release of the data referred to in tlus clause by either the Grantee or the State.
If the Grantee receives a request to release the data referred to in this Clause, the Cn�antee must immediately notify
the State. The State will give the Grantee inshuetions concerning ihe release of the data to the requesting par[y
before the data is released.
11 Workers' Compensation
T'he Gtantee certifies that it is in compliance with Minn. Stat. § 176.181, subd. 2, pertaining to workeis'
wmpensation insurance covexage. The Crrantee's employees and agents will not be considered State employees.
Any clanns that may arise under the Minnesota Workers' Compensation Act on behalf of these employees and any
clauus made by any third party as a consequence of any act or omission on the part of these employees aze in no
way tha State's obligation or responsibility.
12 Publicity and Endorsement
121 Publicity. Any publicity regazding 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 purposes of this provision, publicity includes notices, infoimational pamphlets, press
releases, research, reports, signs, and similaz public notices prepared by or for the Grantee individually or
jointly with others, or any subcontractors, with respect to the program, publications, or services provided
resulting from this grant contract. Any publications (written, visual, or sound) — excluding press releases and
newsletters — shall confain the following statement: "This pmject was supported by Grant No. 2004-DI3 BX-
0160 awazded by the National Institute of Justice, Office of Justice Prograws, US Depar�ent of Justice.
Points of view in ttus document are those of the author and do not necessarily represent the official position
or policies of the US Department of Justice."
12.2 Endorsement. The Grantee must not claim that the State endorses its products or services.
NFSV+non-state agency (03/OS)
National Forensic Sciences ImprovaneM OS
OlP GrantNumber2005-NFSIA-00410
���3
13 Governing Law, Jnrisdiction, and Venne
Minnesota law, without regard to its choice-of-law pmvisions, goveins. this gant contrac� Venue for all legal
proceedings out of this gant conhact, or its breach, must be in flie appropriate state or fedecal court with competent
jurisdiction in Ramsey County, Minnesota.
14 Termination
14.1 Termination by the Stat� The State may cancel this gant contract at any time, with or without cause, upon
30 days' written notice to the Grantee. Upon ternunation, the Grantee will be entitled to payment,
determined on a pro rata basis, for services satisfactorily per€ormed.
14.2 Termirtation by the Grantee. The Cnantee may request temunation 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 retum any unused funds to the State.
14.3 Termination for Insufficient Funding. The State may immediately tenuinate this grant contract if it does not
obtain funding from the Minnesota Legisiature, or other funding source; or if fiwding cannot be continued at
a level sufficient to allow for the payment of the services covered here. TPrn�+n_ation 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 termination. However, the Grantee will be entitled to payment, determined 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 termivated because of the decision of the Minnesota I,egislature,
or other funding source, not to 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 Grantee consents to disclosure of its social security
number, federdi employer tax identificarion number, and/or Minnesota ta� identification number, already provided
to the State, to federal and state tax agencies and state personnel involved in the payment of state obligations.
These identification numbers may be used in the enforcement of federal and state tax laws which could result in
action requiring the Grantee to file state tax retums and pay delinquent state tax liabilities, if any, or pay other state
liabilities.
REMAINDER OF PAGE INTENTIONALLY LEFT BI,ANK.
NFSTA non�tate agency (03/OS)
Nationa] Forensic Sciences Improvement OS
OIP Grant Numbec 2005-1VFSIA-00410
1. ENCUMBRANCE VERIFICATION
Individual certifir_r thatfiouLs have been encumbered ar
reqrdred by Mbuc Staz ,�§ 16A15 m�d 76CO5.
Signed:
�
Caant Contraa No.: 9300-1508/2005-NFSLA-00410
2. GRANTEE
The Grmuee certifiu that the appropriate person(s)
- have ececuted the grant contract on behalfofthe Grmvee as
re4m,ed bJ' aPPGcab7e mYicler, bylaws. rerolufions, or ord"mmu�.
By.
Tifle:
Date: 1
�
By:
T�a�:
Date:
�
B}':
Titl
Date
BY�
D3CE
TiCl
3. STA'FE A6ENCY C��� 3
By .. .
(widv delegazed �city)
Tifle:
Dater.
Dish�bution:
DPS/FAS
Grnntee
State's Authorized Repxesentative
NFSL4 xwn-state agency (03/OS)
National Foreasic Sciences Improvemeo[ OS
OJP Crzant N�mmber 2IX15-NFSIA-00410 6
EXHIBIT A
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OFF(CE OF JUSTICE PROGRAMS
Grantee: St Paul Police Department � �� ;
2005-NFSIA-00410 �� �
Grant Number. =°°� �
Qrogfam �Om�O�lent: Forensic Laboratory Improvement Coverdell Forensic Grant �
Budget Category Award
Equipment over $5,000 $10,000.00
Totai $10,000.00
os-�3
Exhibit B, page 1 of 2
FEDERAL AUDIT REQUIREMENTS
For subrecioients that are state or locai aovemmenfs. non-�r�t oraanizations. or indian tribes
If the grantee expends total federal assistance of $500,000 or more per year, the granfee agrees to
obtain either a single audft or a program-spec�c audit made for the fiscal year in accordance with the
terms of the Single Audit Act Amendments of 1996.
Audits shall be made an�ually uniess the state or locai govemment has, by Januaryl, 1987, a
constitutional or statutory requirement for less frequent audits. For those govemme�ts, the federat
cognizant agency shall permR biennial audits, covering both years, if the govemment so requests. It shail
aiso honor requests for biennial audits by govemments that have an administrative policy calling for
audits less frequent than annual, but only audits prior to 1987 or administrative policies in place prior to
January 1, 1987.
For subreci�ients that are institutions of hiaher education or hosoitafs
If the grantee expends totai direct and indirect federal assistance of $500,000 or more per year, the
grantee agrees to obtain a financial and compliance audit made in accordance with OMB Circular A-110
°Requirements for Grants and Agreements with Universities, Hospitais and Other Nonprofit
Organizations" as applicable. The audit shall cover either the entire organization or all federal funds of
the organization.
The audit must detettnine whether the subrecipient spent federal assistance funds in accordance with
appiicable laws and regulations.
2. The audit shall be made by an independent auditor. An independent auditor is a state or locai
government auditor or a public accountant who meets the independence standards specfied in the
General Accounting Office's "Standards for Audit of Governmentai Organizations, Programs, Activities,
and Functions °
3. The audit report shail state that the audit was performed in accordance with the provisions of OMB
Circular A-133 (or A-110 as appiicabie).
The reporting requirements for audit reports shali be in accordance with the American institute of
Certified Public Accounts' (AICPA) audit guide, "Audits of State and Local 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 the findings and recommendations
in the report, inciuding a plan for corrective action taken or planned and comments on the status of
correetive action taken on prior findings. If corrective action is not necessary, a statementdescribing 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 necessaryfor the grantor to comply with the Single Audit Act Amendments of 1996 and OMB
Circular A-133.
5. Grantees of federai financiai assistance from subrecipients are aiso required to complywith the Single
Audit Act and OMB Circular A-133.
(04/03)
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F�chibit 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 supporttheschedule of federal assistance for at leastfour
years.
8. Reauired audit reuorts must be filed with the State Auditor's Qffice Sinale Audit Division and
with federal and state aaencies orovidina federal assistance, and the Deaartment of Pubiic Safetv
within six months of the arantee's fiscal vear end.
OMB Circular A-133 requires recipients of more than $500,000 in federal funds to submit one copy of the
audit report within 30 days after issuance to the central ciearinghouse at the foliowing address:
Bureau of the Census
Data Preparation Division
1201 East10th Street
Jeffersonviile, Indiana 47132
Attn: Single Audit Clearinghouse
The Department of Pubiic 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
(12/04)