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Home My WebLink About2011 Filing Instructions for OMB Circular A-133 Audits September 28, 2012 Corena Stern, Deputy Finance Director City of Port Townsend 250 Madison Street, Suite 1 Port Townsend, WA 98368 Re: Filing Instructions for OMB Circular A-133 Audits Report No. 1008469 Audit Period: January 1, 2011 through December 31, 2011 Dear Mrs. Stern: NOTICE: Auditee: This letter includes the instructions for filing your audit reporting package with the federal clearinghouse and for sending copies of the report to pass-through agencies if applicable. A copy of this letter is also being sent to any pass-through agencies. Pass-Through Agencies: (1) If your agency is listed in TABLE 1 on page 3, the auditee will be sending you a copy of the audit report because we either are reporting a finding related to an award you provided to the auditee or there is information regarding the status of a prior year finding related to an award you provided to the auditee. (2) If your agency is identified in TABLE 2 on page 3, you will not receive a copy of the report. This letter serves as your notification that we conducted an audit in accordance with OMB Circular A-133 and reported no findings related to the federal awards you provided to the auditee for the year under audit and there were no prior year findings that were required to be disclosed in our report. Refer to TABLE 2 – Agencies That Will Not Receive a Copy of the Audit Report on page 3 for instructions on downloading our audit reports from the Internet. Insurance Building, P.O. Box 40021  Olympia, Washington 98504-0021  (360) 902-0370  TDD Relay (800) 833-6388 FAX (360) 753-0646  http://www.sao.wa.gov Washington State Auditor Brian Sonntag Page 2 AUDITEE INSTRUCTIONS Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, requires all recipients of federal awards to submit a reporting package to the Federal Clearinghouse after the audit is concluded. The reporting package includes: 1. SAO Audit Report • Financial Statements • Schedule of Expenditures of Federal Awards • Auditor's Report on the Financial Statements • Auditor's Report on Internal Controls and Compliance • Auditor's Report on Federal Awards • Schedule of Federal Audit Findings and Questioned Costs (if applicable) • Schedule of Prior Federal Audit Findings (if applicable) • Corrective Action Plan (if applicable) 2. Data Collection Form. The auditee is also required to submit the Data Collection Form to the federal clearinghouse. The form is completed jointly by the auditor and auditee. A senior-level representative of the auditee must sign and certify that the auditee complied with responsibilities set by Circular A-133 and that the information is accurate and complete. Beginning with the audit of your fiscal year ending in 2008, the Data Collection Form will be certified and submitted electronically. Your field auditor will supply the necessary passwords and assist you in this process. Attached to the e-mail is a copy of our financial statements and federal single audit report that includes the items listed above. You may also receive our accountability audit report in the same e- mail. Do not send the accountability audit report to the Federal Audit Clearinghouse. FEDERAL CLEARINGHOUSE DISTRIBUTION INSTRUCTIONS Caution! Beginning with audits of fiscal years ending in 2008, the State Auditor’s Office audit report and the Data Collection Form will be submitted electronically to the federal clearinghouse. Your auditor will assist you in submitting the following to the federal clearinghouse: • An electronically-certified Data Collection Form • An electronic copy of our financial statements and federal single audit report You must submit the Data Collection Form and audit report within 30 days after receiving our report or within nine months following the end of the audit period, whichever is earlier. The clearinghouse will send copies of the reporting package to those federal agencies that provided you direct funding and had a finding listed in either the (1) Schedule of Federal Audit Findings and Questioned Costs, or (2) Schedule of Prior Federal Audit Findings. Deadline Extension Letter – Some auditees may need to request an extension to the nine-month federal report deadline. If your entity has been granted an extension, retain a copy of all relevant correspondence for audit purposes. Page 3 PASS-THROUGH AGENCIES DISTRIBUTION INSTRUCTIONS TABLE 1 – AGENCIES THAT SHOULD RECEIVE A COPY OF THE AUDIT REPORT (Because we are either reporting a finding or the status of a prior year finding.) In addition to the clearinghouse filing requirements described above, please submit a copy of our audit report to the following state and local agencies that provided indirect (pass-through) federal assistance to your government. You may forward the electronic report to the pass-through agency or print a copy and mail it. NA TABLE 2 – AGENCIES THAT WILL NOT RECEIVE A COPY OF THE AUDIT REPORT Below is a list of agencies that provided indirect federal assistance (pass-through awards) that were expended by the auditee during the year under audit. We did not report any current federal findings nor were there any prior year findings related to these agencies that required disclosure in our report. The Schedule of Expenditures of Federal Awards is included with this letter, which details the specific Federal Programs and amount expended. Instead of sending a copy of our report that contains no findings to pass-through agencies, we are e-mailing this notice as permitted by OMB Circular A-133. A copy of our audit report can be downloaded from our Web site at http://www.sao.wa.gov/ and click on “Current Reports.” Kim Younger, Chief Financial Officer, Olympic Area Agency on Aging Ramsey Radwan, Director, Management Services, Administrative Office of the Courts Rick Woodruff, Accounting Manager, Finance, Military Department Debbie Johnson, Accounting Manager, Traffic Safety Commission Eileen Leingang, Federal Funding Analyst, Highway and Local Programs Division, Department of Transportation If you have any questions, please call Brian Taylor, Audit Manager at (360) 895-6133 x101. Sincerely, BRIAN SONNTAG, CGFM STATE AUDITOR cc: Brian Taylor, Audit Manager Kim Younger, Chief Financial Officer, Olympic Area Agency on Aging Ramsey Radwan, Director, Management Services, Administrative Office of the Courts Rick Woodruff, Accounting Manager, Finance, Military Department Debbie Johnson, Accounting Manager, Traffic Safety Commission Eileen Leingang, Federal Funding Analyst, Highway and Local Programs Division, Department of Transportation MCAG NO. 0364SCHEDULE 16 Federal Agency Name Pass-Through AgencyFederal Program Name From Pass- Through From Direct Name Awards Awards DHS/State of Washington MilitaryHazard Mitigation Grant/FEMA97-039E10-03086,444.91 DHS/State of Washington MilitaryHazard Mitigation Grant/FEMA97-039E10-0172,408.96 DHS/State of Washington MilitaryHazard Mitigation Grant/FEMA97-039FEMA-1682-DR-WA31,170.35 DHS/State of Washington MilitaryHazard Mitigation Grant/FEMA97-039FEMA-1734-DR-WA103,942.75 DHS/State of Washington MilitaryHazard Mitigation Grant/FEMA97-039FEMA-1825-DR-WA133,083.06 357,050.03 DHS/State of Washington MilitaryPre-Disaster Mitigation97-047E10-11584,151.32 84,151.32 Department of Homeland Security Sub-Total441,201.35 Department of JusticeBulletproof Vest Partnership16-6072,993.64 2,993.64 DOJ/OVWGrants to Encourage Arrest Policies & Enf 16-5902010-WE-AX-0020163,895.82 163,895.82 3 DOJ/Office of Community Oriente Public Safety Partership and Coummun 16-7102010-CK-WX-07421,200.00 1,200.00 3 Department of Justice168,089.46 DOL/O3A Olympic Area Agency on AgingSenior Community Service Employment 17-23510,996.64 10,996.64 Department of Labor10,996.64 DOT/SOW DOTHighway Planning & Construction20-205LA-6668203,147.96 203,147.96 DOT NHTSA/WA Traffic SafetyState & Community Highway Safety20-600334.08 DOT NHTSA/WA Traffic SafetyState & Community Highway Safety20-600334.08 DOT NHTSA/WA Traffic SafetyOccupant Protection Incentive Grants20-602996.94 996.94 Department of Transportation204,478.98 National Endowment for the ArtsPromotion of the Arts Partnership Agre45-025- National Endowment for the Arts- Institute of Museum & Library Service Washington State Library Grants to State45-310G - 11/06817,520.29 17,520.29 Institute of Museum & Library Services17,520.29 DOI/National Park ServiceSave America's Treasures15-92928,331.44 28,331.44 Department of Interior28,331.44 Grand Total870,618.16 Notes to schedule of Expenditure of Federal Awards for the year ended December 31, 2011: Note 1 - Basis of Accounting Note 2 - Program Costs Note 3 - Amounts Awarded to Sub Recipients Included in the total amount expended for this program is $166,208.17 that was passed through to a sub recipient that administered its own project. The amounts shown as current year expenditures represent only the federal portion of the program costs. Entire program costs, including the city of Port Townsend's poprtion, are more than shown. This schedule is prepared on the same basis of accounting as the City of Port Townsend's financial statements. The City of Port Townsend uses the cash basis accounting. Footnote Reference Current Year Expenditures City of Port Townsend SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended December 31, 2011 Total Other I.D. Number CFDA Number