EXHIBIT 3 EXPENDITURES OF FEDERAL AWARDS BY SUBRECIPIENT ENTITY The following exhibit is a summary of expenditures of federal awards by subrecipient entities by type of entity—cities, counties, nonprofit agencies, other governmental agencies, regional development commissions, schools and related agencies, and tribal governments. The federal award expenditures for each entity are summarized by the administering agency type—direct federal or passed through the state or another agency. The exhibit shows whether the entity’s audit report is in accordance with the reporting elements required by generally accepted governmental auditing standards and the Uniform Guidance. Also presented are entities which were to file an audit but did not. 21
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EXHIBIT 3 EXPENDITURES OF FEDERAL AWARDS BY SUBRECIPIENT ENTITY · 2018-02-14 · EXPENDITURES OF FEDERAL AWARDS BY SUBRECIPIENT ENTITY The following exhibit is a summary of expenditures
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EXHIBIT 3
EXPENDITURES OF FEDERAL AWARDS BY SUBRECIPIENT ENTITY The following exhibit is a summary of expenditures of federal awards by subrecipient entities by type of entity—cities, counties, nonprofit agencies, other governmental agencies, regional development commissions, schools and related agencies, and tribal governments. The federal award expenditures for each entity are summarized by the administering agency type—direct federal or passed through the state or another agency. The exhibit shows whether the entity’s audit report is in accordance with the reporting elements required by generally accepted governmental auditing standards and the Uniform Guidance. Also presented are entities which were to file an audit but did not.
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State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3
Entity Type
AuditReport
Acceptable
CITIES
CITY OF ALEXANDRIA 1,554,717--- 1,554,717 --- Yes
CITY OF AUSTIN 844,213--- 844,213 --- Yes
CITY OF BLOOMINGTON 10,020,8905,046,466 4,830,601 143,823 Yes
CITY OF BRAINERD 1,287,308961 1,286,347 --- Yes
CITY OF BROOKLYN PARK 1,264,248170,016 480,225 614,007 Yes
CITY OF BURNSVILLE 1,788,73741,077 642,391 1,105,269 Yes
CITY OF CARLOS 1,206,088--- --- 1,206,088 Yes
CITY OF CLIMAX 839,116--- 320,000 519,116 Yes
CITY OF COLOGNE 1,288,590--- --- 1,288,590 Yes
CITY OF CROSBY 1,358,889--- 365,235 993,654 Yes
CITY OF CYRUS 1,302,2802,383 29,210 1,270,687 Yes
CITY OF DETROIT LAKES 1,717,856--- 1,717,856 --- Yes
CITY OF DULUTH 7,942,7735,160,365 2,519,286 263,122 Yes
CITY OF EAST GRAND FORKS 3,228,108272,886 17,407 2,937,815 Yes
CITY OF ELBOW LAKE 1,425,157235 1,081,654 343,268 Yes
CITY OF ELY 1,540,498--- 1,455,498 85,000 Yes
CITY OF FAIRMONT 1,035,492707,307 328,185 --- Yes
CITY OF FREEBORN 1,557,1381,220,117 34,476 302,545 Yes
CITY OF GRACEVILLE 3,190,978--- 1,777 3,189,201 Yes
CITY OF GRAND RAPIDS 1,925,0761,309 1,923,767 --- Yes
CITY OF HALLOCK 965,906--- 458,170 507,736 Yes
CITY OF HARMONY 884,206139,824 121,786 622,596 Yes
CITY OF HECTOR 5,365,7665,340,117 25,649 --- Yes
CITY OF HERMAN 1,833,4651,583,881 214,445 35,139 Yes
CITY OF HERMANTOWN 1,366,287--- 1,366,287 --- Yes
CITY OF LITCHFIELD 1,720,128--- 1,720,128 --- Yes
CITY OF MANKATO 5,305,4743,225,382 1,691,300 388,792 Yes
CITY OF MAPLE GROVE 1,373,28314,492 110,055 1,248,736 Yes
CITY OF MENAHGA 1,252,857174,381 --- 1,078,476 Yes
CITY OF MINNEAPOLIS 49,856,65226,688,583 22,350,320 817,749 Yes
CITY OF MINNETRISTA 6,963,000--- --- 6,963,000 Yes
CITY OF MONTICELLO 1,992,509--- 579,445 1,413,064 Yes
CITY OF MOORHEAD 2,634,296839,836 1,794,460 --- Yes
CITY OF MOOSE LAKE 1,097,499--- 78,097 1,019,402 Yes
CITY OF MORA 1,519,273--- 576,681 942,592 Yes
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State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
CITIES (continued)CITY OF MORGAN 2,010,3792,010,379 --- --- Yes
CITY OF MORRIS 989,843--- 987,823 2,020 Yes
CITY OF NEW YORK MILLS 938,490--- 3,903 934,587 Yes
CITY OF NORTH MANKATO 800,436168,938 41,424 590,074 Yes
CITY OF NORTHFIELD 860,235--- 860,235 --- Yes
CITY OF OSAKIS 851,979--- 2,862 849,117 Yes
CITY OF PLYMOUTH 2,145,7862,095,492 27,196 23,098 Yes
CITY OF RED WING 930,4364,744 925,692 --- Yes
CITY OF RICHFIELD 5,223,3862,110,913 2,883,357 229,116 Yes
CITY OF ROCHESTER 7,671,6881,681,839 5,989,849 --- Yes
CITY OF ROSEVILLE 1,039,2898,580 938,738 91,971 Yes
CITY OF SANDSTONE 1,374,703--- --- 1,374,703 Yes
CITY OF SHERBURN 2,150,022507 800 2,148,715 Yes
CITY OF ST CLOUD 18,484,9551,073,931 3,768,548 13,642,476 Yes
CITY OF ST FRANCIS 13,460,389--- --- 13,460,389 Yes
CITY OF ST PAUL 13,134,35110,274,321 2,064,963 795,067 Yes
CITY OF TWO HARBORS 1,812,500--- --- 1,812,500 Yes
CITY OF VERNDALE 2,157,6201,677,972 479,648 --- Yes
CITY OF WADENA 5,532,0632,969 521,621 5,007,473 Yes
CITY OF WALKER 5,221,104--- 1,878 5,219,226 Yes
CITY OF WARROAD 881,038--- 881,038 --- Yes
CITY OF WEST ST. PAUL 6,364,964--- 6,364,964 --- Yes
CITY OF WHEATON 863,901--- 863,901 --- Yes
CITY OF WILLMAR 767,0159,177 21,580 736,258 Yes
CITY OF WORTHINGTON 1,240,295--- 1,240,295 --- Yes
227,355,62071,749,380 79,389,983 76,216,257TOTAL
COUNTIES
AITKIN COUNTY 1,906,9804,449 1,720,387 182,144 Yes
ANOKA COUNTY 34,790,3261,124,788 31,916,046 1,749,492 Yes
BECKER COUNTY 6,190,474231,074 5,260,631 698,769 Yes
BELTRAMI COUNTY 8,821,298139,230 8,090,534 591,534 Yes
BENTON COUNTY 6,472,7663,300 6,456,166 13,300 Yes
BLUE EARTH COUNTY 6,009,805107,531 5,897,136 5,138 Yes
BROWN COUNTY 2,987,21212,715 2,731,357 243,140 Yes
CARLTON COUNTY 4,899,31420,677 4,467,082 411,555 Yes
CARVER COUNTY 7,632,5758,661 7,382,799 241,115 Yes
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State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
COUNTIES (continued)CASS COUNTY 6,444,182524,309 5,919,273 600 Yes
CHIPPEWA COUNTY 2,925,717--- 2,925,717 --- Yes
CHISAGO COUNTY 6,334,067354 6,277,370 56,343 Yes
CLAY COUNTY 7,022,18837,229 6,094,884 890,075 Yes
Report not filed within single audit deadline.CLEARWATER COUNTY
COOK COUNTY 5,692,623446,588 5,179,365 66,670 Yes
CROW WING COUNTY 6,890,49430,509 6,813,950 46,035 Yes
DAKOTA COUNTY 42,346,4644,881,920 37,427,681 36,863 Yes
DOUGLAS COUNTY 2,848,6311,522 2,779,606 67,503 Yes
FARIBAULT COUNTY 1,893,7978,738 1,885,059 --- Yes
Report not filed within single audit deadline.FILLMORE COUNTY
FREEBORN COUNTY 4,668,7667,934 4,659,382 1,450 Yes
GOODHUE COUNTY 4,306,657273,709 4,032,948 --- Yes
GRANT COUNTY 1,702,611--- 1,676,432 26,179 Yes
HENNEPIN COUNTY 194,108,65424,819,651 166,076,015 3,212,988 Yes
HOUSTON COUNTY 1,962,6942,516 1,960,178 --- Yes
HUBBARD COUNTY 2,483,559--- 2,483,559 --- Yes
ISANTI COUNTY 6,075,047--- 6,021,429 53,618 Yes
ITASCA COUNTY 8,665,263964,605 7,447,937 252,721 Yes
KANABEC COUNTY 3,008,16377,578 2,930,585 --- Yes
KANDIYOHI COUNTY 5,546,750138,840 4,908,541 499,369 Yes
Report not filed within single audit deadline.KITTSON COUNTY
Report not filed within single audit deadline.KOOCHICHING COUNTY
LAC QUI PARLE COUNTY 795,372--- 794,222 1,150 Yes
LAKE COUNTY 4,409,927290,299 4,022,089 97,539 Yes
LAKE OF THE WOODS COUNTY 2,749,292--- 2,749,292 --- Yes
LE SUEUR COUNTY 2,781,83486,606 2,467,479 227,749 Yes
MAHNOMEN COUNTY 983,605--- 983,605 --- Yes
MARSHALL COUNTY 1,428,050--- 1,428,050 --- Yes
MC LEOD COUNTY 4,199,1074,119 3,911,904 283,084 Yes
MEEKER COUNTY 2,044,7812,570 1,810,613 231,598 Yes
MILLE LACS COUNTY 3,315,581--- 3,144,754 170,827 Yes
MORRISON COUNTY 3,805,588126,370 3,669,127 10,091 Yes
MOWER COUNTY 5,595,22171,877 5,504,215 19,129 Yes
NICOLLET COUNTY 3,440,555--- 3,187,906 252,649 Yes
NOBLES COUNTY 3,314,183--- 3,052,140 262,043 Yes
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State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
COUNTIES (continued)NORMAN COUNTY 1,473,332--- 1,266,944 206,388 Yes
OLMSTED COUNTY 16,812,392380,412 16,325,879 106,101 Yes
OTTER TAIL COUNTY 8,717,125--- 7,592,783 1,124,342 Yes
PENNINGTON COUNTY 1,185,087--- 1,185,087 --- Yes
PINE COUNTY 2,681,5965,330 2,676,266 --- Yes
POLK COUNTY 5,511,717--- 4,992,550 519,167 Yes
POPE COUNTY 1,143,440--- 1,127,652 15,788 Yes
RAMSEY COUNTY 83,580,3861,888,769 80,496,932 1,194,685 Yes
RENVILLE COUNTY 3,378,715144,221 2,195,658 1,038,836 Yes
RICE COUNTY 10,304,9791,785,540 8,497,810 21,629 Yes
ROSEAU COUNTY 2,350,267106,949 2,243,318 --- Yes
SCOTT COUNTY 15,837,213173,928 15,341,109 322,176 Yes
SHERBURNE COUNTY 8,729,698155,806 8,551,612 22,280 Yes
SIBLEY COUNTY 2,706,916--- 2,384,068 322,848 Yes
ST LOUIS COUNTY 33,653,0223,443,185 28,566,914 1,642,923 Yes
STEARNS COUNTY 12,548,84959,778 12,456,292 32,779 Yes
STEELE COUNTY 863,8562,566 731,240 130,050 Yes
STEVENS COUNTY 1,843,186--- 1,843,186 --- Yes
SWIFT COUNTY 1,227,05527,455 1,132,153 67,447 Yes
TODD COUNTY 4,191,820141,485 3,763,215 287,120 Yes
WABASHA COUNTY 3,145,5153,059 3,138,711 3,745 Yes
WADENA COUNTY 2,084,775122,215 1,673,701 288,859 Yes
WASHINGTON COUNTY 15,591,24217,597 15,418,768 154,877 Yes
WATONWAN COUNTY 2,857,677--- 2,857,677 --- Yes
WILKIN COUNTY 1,057,609--- 835,203 222,406 Yes
WINONA COUNTY 4,406,996204,490 4,185,298 17,208 Yes
WRIGHT COUNTY 7,860,66315,371 7,835,320 9,972 Yes
YELLOW MEDICINE COUNTY 1,006,43687,914 916,597 1,925 Yes