Financial Statements Audit Report City of Seattledetect. However, we believe the errors identified...
Transcript of Financial Statements Audit Report City of Seattledetect. However, we believe the errors identified...
Financial Statements Audit Report
City of Seattle King County
For the period January 1, 2014 through December 31, 2014
Published August 6, 2015
Report No. 1014749
Insurance Building, P.O. Box 40021 Olympia, Washington 98504-0021 (360) 902-0370 TDD Relay (800) 833-6388
August 6, 2015
Mayor and City Council City of Seattle Seattle, Washington
Report on Financial Statements Please find attached our report on the City of Seattle’s financial statements.
We are issuing this report in order to provide information on the City’s financial condition.
Sincerely,
JAN M. JUTTE, CPA, CGFM
ACTING STATE AUDITOR
OLYMPIA, WA
Washington State Auditor’s Office
TABLE OF CONTENTS
Schedule Of Audit Findings And Responses .................................................................................. 4
Status Of Prior Audit Findings ..................................................................................................... 12
Independent Auditor’s Report On Internal Control Over Financial Reporting And On Compliance And Other Matters Based On An Audit Of Financial Statements Performed In Accordance With Government Auditing Standards ..................................................................... 13
Independent Auditor’s Report On Financial Statements .............................................................. 16
Financial Section ........................................................................................................................... 20
About The State Auditor’s Office ............................................................................................... 191
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 3
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 3
SCHEDULE OF AUDIT FINDINGS AND RESPONSES
City of Seattle King County
January 1, 2014 through December 31, 2014
2014-001 The Seattle City Employees’ Retirement System does not have
adequate internal controls in its accounting, which caused delays in its annual financial statement preparation.
Background It is the responsibility of City management to design and follow internal controls that provide reasonable assurance regarding the reliability of financial reporting. A certified public accounting firm audited the fund financial statements of the Seattle City Employees’ Retirement System and provided its report to our Office. In accordance with auditing standards, we are responsible for reporting internal control deficiencies that affect the City’s financial reporting.
In 2013 the certified public accounting firm reported the same significant deficiency and our Office reported the same issue as a finding.
Description of Condition The certified public accounting firm’s audit identified the following significant deficiency in internal controls over financial reporting:
Account Reconciliations
During the year, the general ledger accounts were not analyzed and reconciled with subsidiary information on a monthly basis. These monthly reconciliations, together with the posting of correcting journal entries, help ensure timely and accurate interim financial information that can be used to monitor and control operations. In addition, timely reconciliation of accounts is most cost efficient because reconciliation at a later date is often more difficult and time-consuming.
Cause of Condition City did not make timely account reconciliations of the Seattle City Employees’ Retirement System a priority.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 4
Effect of Condition Timely reconciliations of general ledger accounts were not performed throughout the year. Further, untimely reconciliations caused a delay in preparing the financial statements.
Recommendation The certified public accounting firm recommended the City adopt procedures to ensure that the monthly analysis of general ledger accounts becomes a routine procedure. A key accounting system goal should be to provide timely, accurate financial information for management.
City’s Response As part of the 2014 yearend process, the Seattle City Employees’ Retirement System (SCERS) worked with the City’s Citywide Accounting unit to reconcile SCERS’ General Ledger with the Bank of New York’s (BNY) investment summaries. This involved creating new accounts in the City’s financial system to allow for clearer alignment and reconciliation with BNY. In 2015, SCERS will begin reconciling with BNY’s investment summaries on a monthly basis. While there will still need to be journal entries as part of the yearend process, preparing monthly reconciliations will allow SCERS, and the City, to reflect information that is more accurate and timely.
Auditor’s Remarks We appreciate the City’s commitment to resolve the identified condition and thank City personnel for their cooperation and assistance during the audit.
Applicable Laws and Regulations Government Auditing Standards, December 2011 Revision, paragraph 4.23 states:
4.23 When performing GAGAS financial audits, auditors should communicate in the report on internal control over financial reporting and compliance, based upon the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the audit and any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the audit; and (4) abuse that has a material effect on the audit.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 5
The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 265, as follows:
.07 For purposes of generally accepted auditing standards, the following terms have the meanings attributed as follows:
Material weakness. A deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis.
Significant deficiency. A deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness yet important enough to merit attention by those charged with governance.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 6
SCHEDULE OF AUDIT FINDINGS AND RESPONSES
City of Seattle King County
January 1, 2014 through December 31, 2014
2014-002 The City’s internal controls over financial reporting are not
adequate to ensure the financial statements are accurate and complete.
Background It is the responsibility of City management to design, implement and maintain internal controls to ensure financial statements are fairly presented and provide reasonable assurance regarding the reliability of financial reporting. Our audit identified a significant deficiency in internal controls over financial statement reporting that affected the City’s ability to produce reliable financial statements.
Governmental Auditing Standards, prescribed by the Comptroller General of the United States, require the auditor to communicate significant deficiencies, defined in the Applicable Laws and Regulations section below, as a finding.
Description of Condition Our audit identified deficiencies in internal controls over financial reporting that represent a significant deficiency:
Year-end financial statement preparation
• Although the City has a process for reviewing journal entries, the financial statements and schedules, these reviews were not effective in ensuring the financial statements and schedules were accurate in all respects.
Capital Assets
• Capital assets were not reviewed to ensure all retired assets were removed from its accounting system.
• The depreciation calculation did not clearly distinguish between individual costs added throughout the years and life spans for newly constructed and demolished buildings. Instead, the value of the new asset was added to the book value of the old assets.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 7
• Departments were not consistently using the same method when determining the proper life span.
Business Taxes
• Citywide Accounting used its general ledger to prepare the financial statements; however, it did not reconcile this revenue to its general ledger to ensure accurate financial reporting. Further the City only reconciled its business tax revenue to receipts for three of the 12 months.
Expenditures
• City departments did not consistently follow guidance provided by Citywide Accounting to accrue expenditures in the proper accounting period and ensure expenditures were classified correctly.
• Citywide Accounting did not reconcile the expenditures reported at the department level to ensure they were properly classified on City’s financial statements within the other governmental funds.
• Although the Police Department reviewed its expenditures before posting them to City’s accounting system, it did not review the expenditures to ensure they were posted correctly on a monthly basis. Further, we noted the Parks Department and Human Service Department retained no documentation of their monthly reviews.
Cause of Condition The City's operations are highly decentralized, and internal controls vary greatly from department to department. The City lacks adequate central monitoring controls to ensure departments are consistently applying the same accounting treatment for an account balance. Further, departments lack adequate controls to ensure accurate financial reporting.
In addition, the City did not perform an effective review to ensure the financial statements were accurately prepared and presented.
Effect of Condition We identified the following errors during our audit of the City’s financial statements:
• Health and Human Services expenditures were overstated by $72.7 million. The Economic Environment and General Government expenditures were understated by the same amount. The City subsequently corrected these errors.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 8
• Due From Other Governments were understated by $1.49 million. In 2013 the City also understated the same account by $1.3 million. As a result, the net effect is an understatement of $136,014.
• The restricted fund balance reported in the Low Income Housing Fund is understated by $4.7 million. The committed fund balance is overstated by the same amount.
• The Water Fund was not disclosed as a major proprietary fund in the Notes to the Financial Statements.
• The likely understatement for Accumulated Depreciation for Building and Improvements is approximately $2 million, which caused Building and Improvements to be overstated on the Statement of Net Position by the same amount. Current Depreciation expenses were also understated by the same amount
• Two demolished assets totaling $112,068 were reported in the Building and Improvement Fund. The projected likely overstatement of the Building and Improvement fund is approximately $3.5 million.
• Intangible assets were understated by $400,000 for a building use easement.
• Subsequent to our review, the City reconciled its business tax revenue to receipts for the remaining nine months of 2014. As a result, the City identified an error understating the business tax by $1 million.
• Business taxes and excise taxes were understated by $35.6 million and $7.6 million respectively. The other taxes were overstated by $43.3 million. These errors were subsequently corrected.
• General Fund General Government expenditures were understated by $7,788. The likely understatement is $421,985.
In addition, we identified less significant errors in the financial statements and notes to the financial statements that we reported to management during the audit.
Recommendation We recommend the City establish controls to ensure:
• Departments have controls in place to ensure consistent accounting treatment for the same account balance and the reported financial statement balances are valid, accurate, complete and adequately supported.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 9
• Trainings are provided to department staff responsible for financial reporting to ensure Citywide accounting policies and procedures are followed.
• A detailed review process of the financial statements is established for accurate preparation and reporting of the City’s financial statements.
City’s Response The City would like to thank the State Auditor’s Office for their detailed conclusions, open dialogue and communications throughout the audit cycle. The City’s ongoing efforts to improve our control environment only benefit from our working relationship with the State Auditor’s Office.
The City’s financial reporting team provided to the Auditor’s staff more timely and sophisticated information about the City’s 2014 performance than has been provided in the recent past. Over the 2013 and 2014 reporting cycles, the reporting team’s efforts to realign assignments, upgrade our production reporting tools, and redefine and add year-end financial reporting processes created several efficiency benefits. These benefits came at a cost in that standard controls failed to keep pace with the accelerated timing of production. The delayed timing of controls led to issues where draft financials submitted to the Auditor’s staff included errors in presentation and completeness that our controls failed to detect. However, we believe the errors identified during the audit are immaterial to 2014’s financial statement presentation.
The City recognizes the importance of addressing concerns noted in the Auditor’s finding and will make every effort to strengthen and resolve these internal controls issues before the next reporting cycle.
Auditor’s Remarks We thank the City for its cooperation and assistance during the audit. We will review the status of these issues during our next audit.
Applicable Laws and Regulations Government Auditing Standards, December 2011 Revision, paragraph 4.23 states:
4.23 When performing GAGAS financial audits, auditors should communicate in the report on internal control over financial reporting and compliance, based upon the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the audit and
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 10
any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the audit; and (4) abuse that has a material effect on the audit.
The American Institute of Certified Public Accountants defines material weaknesses and significant deficiencies in its Codification of Statements on Auditing Standards, Section 265 as follows:
.07 For purposes of generally accepted auditing standards, the following terms have the meanings attributed as follows:
Material weakness. A deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis.
Significant deficiency. A deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness yet important enough to merit attention by those charged with governance.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 11
STATUS OF PRIOR AUDIT FINDINGS
City of Seattle King County
January 1, 2014 through December 31, 2014
This schedule presents the status of findings reported in prior audit periods. The status listed below is the representation of the City of Seattle. The State Auditor’s Office has reviewed the status as presented by the City. Audit Period: January 1, 2013 through December 31, 2013
Report Ref. No.: 1012218
Finding Ref. No.: 1
Finding Caption: The Seattle City Employees’ Retirement System does not have adequate internal controls in its accounting which caused delays in its annual financial statement preparation. Background: The certified public accounting firm’s audit identified the following significant deficiency in internal controls over financial reporting: Account Reconciliations During the year, the general ledger accounts were not analyzed and reconciled with subsidiary information on a monthly basis. These monthly reconciliations, together with the posting of correcting journal entries, help ensure timely and accurate interim financial information that can be used to monitor and control operations. In addition, timely reconciliation of accounts is most cost efficient since reconciliation at a later date is often more difficult and time consuming. The certified public accounting firm recommended the City establish and follow appropriate routine internal controls to analyze general ledger accounts on a monthly basis. Status of Corrective Action: (check one) Fully Corrected Partially Corrected X No Corrective Action Taken Finding is considered no longer valid
Corrective Action Taken: As part of the 2014 yearend process, SCERS worked with the City’s Citywide Accounting unit to reconcile SCERS’ General Ledger with the Bank of New York’s (BNY) investment summaries. This involved creating new accounts in the City’s financial system to allow for clearer alignment and reconciliation with BNY. In 2015, SCERS will begin reconciling with BNY’s investment summaries on a monthly basis. While there will still need to be journal entries as part of the yearend process, preparing monthly reconciliations will allow SCERS, and the City, to reflect information that is more accurate and timely.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 12
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
City of Seattle King County
January 1, 2014 through December 31, 2014
Mayor and City Council City of Seattle Seattle, Washington
We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate discretely presented component units and remaining fund information of the City of Seattle, King County, Washington, as of and for the year ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated June 29, 2015.
Our report includes a reference to other auditors who audited the financial statements of the Light, Water, Drainage and Wastewater, and Solid Waste funds and the Seattle City Employees’ Retirement System, as described in our report on the City’s financial statements. This report includes our consideration of the results of the other auditor’s testing of internal control over financial reporting and compliance and other matters that are reported on separately by those other auditors. However, this report, insofar as it relates to the results of the other auditors, is based solely on the reports of the other auditors. The financial statements of the Water, Drainage and Wastewater, and Solid Waste funds and the Seattle City Employees’ Retirement System were not audited in accordance with Government Auditing Standards and accordingly this report does not include reporting on internal control over financial reporting or instances of reportable noncompliance associated with the Water, Drainage and Wastewater, and Solid Waste funds and the Seattle City Employees Retirement System.
The prior year comparative information has been derived from the City's 2013 basic financial statements, on which we issued our report dated June 26, 2014.
As discussed in Note 1 to the financial statements, during the year ended December 31, 2014, the City implemented Governmental Accounting Standards Board Statement No. 67, Financial Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 13
Reporting for Pension Plans – an amendment of GASB Statement No. 25, Statement No. 69, Government Combinations and Disposals of Government Operations and Statement No. 70, Nonexchange Financial Guarantees.
INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of City's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We did identify certain deficiencies in internal control, described in the accompanying Schedule of Audit Findings and Responses as Findings 2014-001 and 2014-002 that we consider to be significant deficiencies.
COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of the City’s compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 14
The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
CITY’S REPONSE TO FINDINGS The City’s response to the findings identified in our audit is described in the accompanying Schedule of Audit Findings and Responses. The City’s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.
PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations.
JAN M. JUTTE, CPA, CGFM
ACTING STATE AUDITOR
OLYMPIA, WA
June 29, 2015
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 15
INDEPENDENT AUDITOR’S REPORT ON FINANCIAL STATEMENTS
City of Seattle King County
January 1, 2014 through December 31, 2014
Mayor and City Council City of Seattle Seattle, Washington
REPORT ON THE FINANCIAL STATEMENTS We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund and the aggregate discretely presented component units and remaining fund information of the City of Seattle, King County, Washington, as of and for the year ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed on page 20.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of:
• The Light Fund, Water Fund, Drainage and Wastewater Fund, and Solid Waste Fund, which are major funds that collectively represent 99 percent, 99 percent, and 97 percent, respectively, of the assets and deferred outflows, net position, and revenues of the business-type activities.
• The Seattle City Employees’ Retirement System, which represents 64 percent, 75 percent, and 22 percent, respectively, of the assets and deferred outflows, net position, and revenues of the aggregate discretely presented component units and remaining fund information.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 16
Those financial statements were audited by other auditors whose reports thereon have been furnished to us, and our opinions, insofar as they relate to the amounts included for the Light, Water, Drainage and Wastewater, and Solid Waste funds and the Seattle City Employees’ Retirement System are based solely on the reports of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. The financial statements of the Water, Drainage and Wastewater, and Solid Waste funds and the Seattle City Employees’ Retirement System were not audited in accordance with Government Auditing Standards.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinion
In our opinion, based on our audit and the reports of other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund and the aggregate discretely presented component units and remaining fund information of the City of Seattle, as of December 31, 2014, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Matters of Emphasis
As discussed in Note 1 to the financial statements, in 2014, the City adopted new accounting guidance, Governmental Accounting Standards Board Statement No. 67, Financial Reporting for Pension Plans – an amendment of GASB Statement No. 25, Statement No. 69, Government
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 17
Combinations and Disposals of Government Operations and Statement No. 70, Nonexchange Financial Guarantees. Our opinion is not modified with respect to this matter.
Other Matters
Report on Summarized Comparative Information The financial statements include partial prior year comparative information. Such information does not include all of the information required for a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the City’s financial statements for the year ended December 31, 2013, from which such partial information was derived.
We and other auditors have previously audited the City’s 2013 financial statements and, based on our audit and the reports of the other auditors, we expressed unmodified opinions on the respective financial statements of the governmental activities, business-type activities, each major fund, and the aggregately discretely presented component units and remaining fund information in our report dated June 26, 2014. In our opinion, the summarized comparative information for the governmental activities and governmental funds presented herein as of and for the year ended December 31, 2013, is consistent, in all material respects, with the audited financial statements from which it has been derived.
Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 21 through 41, budgetary comparison information on pages 158 through 160 and pension trust fund information on pages 161 through 162 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 18
Supplementary and Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise City’s basic financial statements. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. This schedule is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.
OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated June 29, 2015 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
JAN M. JUTTE, CPA, CGFM
ACTING STATE AUDITOR
OLYMPIA, WA
June 29, 2015
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 19
FINANCIAL SECTION
City of Seattle King County
January 1, 2014 through December 31, 2014 REQUIRED SUPPLEMENTARY INFORMATION
Management’s Discussion and Analysis – 2014
BASIC FINANCIAL STATEMENTS
Statement of Net Position – 2014 Statement of Activities – 2014 Balance Sheet – Governmental Funds – 2014 Statement of Revenues, Expenditures and Changes in Fund Balance – Governmental
Funds – 2014 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund
Balances to the Statement of Activities – 2014 Statement of Net Position – Proprietary Funds – 2014 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds
– 2014 Statement of Cash Flows – Proprietary Funds – 2014 Statement of Fiduciary Net Position – Fiduciary Funds – 2014 Statement of Changes in Fiduciary Net Position – Fiduciary Funds – 2014 Notes to Financial Statements – 2014
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund – 2014
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Transportation Fund – 2014
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Low-Income Housing Fund – 2014
Notes to Required Supplementary Information – 2014 Pension Plan Information – Schedule of Funding Progress – 2014 Pension Plan Information – Schedule of Employer Contributions – 2014
SUPPLEMENTARY INFORMATION
Schedule of Expenditures of Federal Awards – 2014 Notes to the Schedule of Expenditures of Federal Awards – 2014
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 20
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 21
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 22
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 23
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 24
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 25
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 26
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 27
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 28
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 29
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 30
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 31
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 32
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 33
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 34
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 35
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 36
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 37
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 38
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 39
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 40
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 41
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 42
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 43
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 44
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 45
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 46
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 47
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 48
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 49
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 50
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 51
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 52
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 53
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 54
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 55
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 56
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 57
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 58
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 59
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 60
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 61
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 62
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 63
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 64
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 65
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 66
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 67
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 68
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 69
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 70
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 71
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 72
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 73
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 74
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 75
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 76
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 77
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 78
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 79
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 80
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 81
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 82
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 83
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 84
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 85
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 86
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 87
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 88
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 89
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 90
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 91
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 92
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 93
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 94
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 95
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 96
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 97
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 98
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 99
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 100
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 101
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 102
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 103
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 104
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 105
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 106
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 107
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 108
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 109
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 110
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 111
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 112
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 113
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 114
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 115
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 116
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 117
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 118
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 119
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 120
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 121
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 122
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 123
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 124
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 125
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 126
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 127
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 128
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 129
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 130
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 131
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 132
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 133
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 134
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 135
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 136
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 137
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 138
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 139
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 140
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 141
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 142
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 143
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 144
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 145
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 146
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 147
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 148
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 149
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 150
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 151
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 152
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 153
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 154
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 155
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 156
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 157
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 158
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 159
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 160
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 161
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 162
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Adm
inis
tratio
n Fo
r Com
mun
ity
Livi
ng, D
epar
tmen
t Of H
ealth
And
H
uman
Ser
vice
s (v
ia D
epar
tmen
t of
Soc
ial a
nd H
ealth
Ser
vice
s)
Spe
cial
Pro
gram
s fo
r the
A
ging
_Titl
e III
, Par
t B
_Gra
nts
for S
uppo
rtive
S
ervi
ces
and
Sen
ior
Cen
ters
93.0
4414
69-9
3697
2,21
3,14
1-
2,21
3,14
1
Adm
inis
tratio
n Fo
r Com
mun
ity
Livi
ng, D
epar
tmen
t Of H
ealth
And
H
uman
Ser
vice
s (v
ia D
epar
tmen
t of
Soc
ial a
nd H
ealth
Ser
vice
s)
Spe
cial
Pro
gram
s fo
r the
A
ging
_Titl
e III
, Par
t C
_Nut
ritio
n S
ervi
ces
93.0
4514
69-9
3697
2,41
1,86
2-
2,41
1,86
2
Adm
inis
tratio
n Fo
r Com
mun
ity
Livi
ng, D
epar
tmen
t Of H
ealth
And
H
uman
Ser
vice
s (v
ia D
epar
tmen
t of
Soc
ial a
nd H
ealth
Ser
vice
s)
Nut
ritio
n S
ervi
ces
Ince
ntiv
e P
rogr
am
93.0
5314
69-9
3697
602,
875
-60
2,87
5
5,22
7,87
8-
5,22
7,87
8
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Com
mun
ity D
evel
opm
ent
Blo
ck G
rant
s/E
ntitl
emen
t G
rant
s
14.2
18B
08M
C53
0005
-20
,643
20,6
433
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Com
mun
ity D
evel
opm
ent
Blo
ck G
rant
s/E
ntitl
emen
t G
rant
s
14.2
18B
10M
C53
0005
-37
5,02
737
5,02
73
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Com
mun
ity D
evel
opm
ent
Blo
ck G
rant
s/E
ntitl
emen
t G
rant
s
14.2
18B
11M
C53
0005
-28
4,50
328
4,50
33
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Com
mun
ity D
evel
opm
ent
Blo
ck G
rant
s/E
ntitl
emen
t G
rant
s
14.2
18B
12M
C53
0005
-1,
655,
502
1,65
5,50
23
City
of S
eattl
eSc
hedu
le o
f Exp
endi
ture
s of
Fed
eral
Aw
ards
For t
he Y
ear E
nded
Dec
embe
r 31,
201
4
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eA
ging
Clu
ster
Tota
l Agi
ng C
lust
er:
CD
BG
- En
title
men
t Gra
nts
Clu
ster
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 163
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Com
mun
ity D
evel
opm
ent
Blo
ck G
rant
s/E
ntitl
emen
t G
rant
s
14.2
18B
13M
C53
0005
-41
,293
41,2
933
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Com
mun
ity D
evel
opm
ent
Blo
ck G
rant
s/E
ntitl
emen
t G
rant
s
14.2
18B
14M
C53
0005
-7,
549,
824
7,54
9,82
43
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Com
mun
ity D
evel
opm
ent
Blo
ck G
rant
s/E
ntitl
emen
t G
rant
s
14.2
18B
14M
C53
0005
/B
15M
C53
0005
-74
3,59
974
3,59
93
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Com
mun
ity D
evel
opm
ent
Blo
ck G
rant
s/E
ntitl
emen
t G
rant
s
14.2
18B
15M
C53
0005
-60
,890
60,8
903
-10
,731
,280
10,7
31,2
80
Food
And
Nut
ritio
n S
ervi
ce,
Dep
artm
ent O
f Agr
icul
ture
(via
S
uper
inte
nden
t of P
ublic
In
stru
ctio
n)
Sum
mer
Foo
d S
ervi
ce
Pro
gram
for C
hild
ren
10.5
5917
804
508,
007
-50
8,00
7
508,
007
-50
8,00
7
Eco
nom
ic D
evel
opm
ent
Adm
inis
tratio
n, D
epar
tmen
t Of
Com
mer
ce (v
ia P
uget
Sou
nd
Reg
iona
l Cou
ncil)
Eco
nom
ic A
djus
tmen
t A
ssis
tanc
e11
.307
07 7
9 06
777
185,
084
-18
5,08
4
185,
084
-18
5,08
4
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
(via
Kin
g C
ount
y)
Fede
ral T
rans
it_C
apita
l In
vest
men
t Gra
nts
20.5
00W
A-0
4-00
80-0
03,
191,
043
-3,
191,
043
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
(via
Kin
g C
ount
y)
Fede
ral T
rans
it_C
apita
l In
vest
men
t Gra
nts
20.5
00W
A-0
4-00
99-0
165
9,08
8-
659,
088
3,85
0,13
1-
3,85
0,13
1
Tota
l CD
BG
- En
title
men
t Gra
nts
Clu
ster
: C
hild
Nut
ritio
n C
lust
er
Tota
l Chi
ld N
utrit
ion
Clu
ster
: Ec
onom
ic D
evel
opm
ent C
lust
er
Tota
l Eco
nom
ic D
evel
opm
ent C
lust
er:
Fede
ral T
rans
it C
lust
er
Tota
l CFD
A 2
0.50
0:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 164
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eFe
dera
l Tra
nsit
Adm
inis
tratio
n (ft
a), D
epar
tmen
t Of
Tran
spor
tatio
n
Fede
ral T
rans
it_Fo
rmul
a G
rant
s20
.507
WA
-90-
X442
-03
-16
8,95
916
8,95
9
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
Fede
ral T
rans
it_Fo
rmul
a G
rant
s20
.507
WA
-90-
X559
-00
-30
0,00
030
0,00
0
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
Fede
ral T
rans
it_Fo
rmul
a G
rant
s20
.507
WA
-90-
0447
-03
-10
1,92
610
1,92
6
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
Fede
ral T
rans
it_Fo
rmul
a G
rant
s20
.507
WA
-90-
0474
-00
-13
7,39
813
7,39
8
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
Fede
ral T
rans
it_Fo
rmul
a G
rant
s20
.507
WA
-95-
X070
-00
-10
2,78
910
2,78
9
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
Fede
ral T
rans
it_Fo
rmul
a G
rant
s20
.507
WA
-90-
0544
-00
-66
6,56
766
6,56
7
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
Fede
ral T
rans
it_Fo
rmul
a G
rant
s20
.507
WA
-95-
X075
-00
-29
5,54
929
5,54
9
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
(via
Kin
g C
ount
y)
Fede
ral T
rans
it_Fo
rmul
a G
rant
s20
.507
WA
-90-
0522
-01
620,
464
-62
0,46
4
620,
464
1,77
3,18
82,
393,
653
4,47
0,59
51,
773,
188
6,24
3,78
4
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05B
HM
-139
9(00
4)72
,540
-72
,540
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05B
HM
-155
1(00
1)30
7,65
4-
307,
654
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05B
HM
-155
2(00
3)3,
178
-3,
178
Tota
l CFD
A 2
0.50
7:
Tota
l Fed
eral
Tra
nsit
Clu
ster
: H
ighw
ay P
lann
ing
and
Con
stru
ctio
n C
lust
er
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 165
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eFe
dera
l Hig
hway
Adm
inis
tratio
n (fh
wa)
, Dep
artm
ent O
f Tr
ansp
orta
tion
(via
WA
D
epar
tmen
t of T
rans
porta
tion)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05B
HM
-157
7(01
6)90
3,20
4-
903,
204
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05B
RM
-156
0(00
1)1,
160,
195
-1,
160,
195
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05B
RM
-157
7(01
5)(1
80)
-(1
80)
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05B
RM
-161
3(00
5)1,
046,
757
-1,
046,
757
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05C
M-1
140(
048)
6,54
3-
6,54
3
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05C
M-1
526(
002)
103,
701
-10
3,70
1
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05C
M-S
TPE
-99
99(2
05)
12,7
54-
12,7
54
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05E
R-1
101(
016)
95,3
65-
95,3
65
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05H
SIP
-00
0S(3
41)
14,3
52-
14,3
52
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05H
SIP
-00
0S(3
42)
27,6
26-
27,6
26
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 166
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eFe
dera
l Hig
hway
Adm
inis
tratio
n (fh
wa)
, Dep
artm
ent O
f Tr
ansp
orta
tion
(via
WA
D
epar
tmen
t of T
rans
porta
tion)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05H
SIP
-00
0S(3
68)
476,
143
-47
6,14
3
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05H
SIP
-175
0(00
2)40
8,38
2-
408,
382
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
RTS
-11
40(0
58)
47,2
03-
47,2
03
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
RTS
-15
20(0
01)
90,6
07-
90,6
07
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
RTS
-16
15(0
04)
8,10
9-
8,10
9
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
RTS
-17
30(0
01)
7,88
3-
7,88
3
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
RTS
-HLP
-11
40(0
49)
309,
405
-30
9,40
5
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
RTS
-HLP
-11
40(0
50)
404,
805
-40
4,80
5
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
TPE
-E
N10
(027
)83
9-
839
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
TPE
-E
N10
(029
)52
,493
-52
,493
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 167
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eFe
dera
l Hig
hway
Adm
inis
tratio
n (fh
wa)
, Dep
artm
ent O
f Tr
ansp
orta
tion
(via
WA
D
epar
tmen
t of T
rans
porta
tion)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
TPH
-00
99(0
88)
2,89
2-
2,89
2
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
TPU
L-11
40(0
54)
216,
907
-21
6,90
7
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
TPU
L-15
77(0
17)
1,12
5,24
8-
1,12
5,24
8
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
TPU
L-99
17(0
15)
(3,5
55)
-(3
,555
)
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05TA
P-1
140(
057)
12,8
97-
12,8
97
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05TI
GE
R-IV
-S
TPU
L-99
99(6
48)
4,49
8,52
2-
4,49
8,52
2
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05TI
GE
R-S
TPU
L-99
99(5
80)
1,39
9,19
7-
1,39
9,19
7
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05V
PP
P-
1140
(052
)35
,397
-35
,397
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05TA
P-1
140(
059)
67,4
82-
67,4
82
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05S
RTS
-11
40(0
62)
18,2
96-
18,2
96
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 168
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eFe
dera
l Hig
hway
Adm
inis
tratio
n (fh
wa)
, Dep
artm
ent O
f Tr
ansp
orta
tion
(via
WA
D
epar
tmen
t of T
rans
porta
tion)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05C
M-T
AP
-17
75(0
01)
405,
229
-40
5,22
9
Fede
ral H
ighw
ay A
dmin
istra
tion
(fhw
a), D
epar
tmen
t Of
Tran
spor
tatio
n (v
ia W
A
Dep
artm
ent o
f Tra
nspo
rtatio
n)
Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
20.2
05LA
-750
7 &
LA
-75
0937
1,49
5-
371,
495
13,7
09,5
63-
13,7
09,5
63
Nat
iona
l Hig
hway
Tra
ffic
Saf
ety
Adm
inis
tratio
n (n
htsa
), D
epar
tmen
t Of T
rans
porta
tion
Sta
te a
nd C
omm
unity
H
ighw
ay S
afet
y20
.600
PS
14-0
3-
78,4
3578
,435
Nat
iona
l Hig
hway
Tra
ffic
Saf
ety
Adm
inis
tratio
n (n
htsa
), D
epar
tmen
t Of T
rans
porta
tion
(via
Tr
affic
Saf
ety
Com
mis
sion
)
Sta
te a
nd C
omm
unity
H
ighw
ay S
afet
y20
.600
N/A
22,1
75-
22,1
75
22,1
7578
,435
100,
611
Nat
iona
l Hig
hway
Tra
ffic
Saf
ety
Adm
inis
tratio
n (n
htsa
), D
epar
tmen
t Of T
rans
porta
tion
(via
Tr
affic
Saf
ety
Com
mis
sion
)
Occ
upan
t Pro
tect
ion
Ince
ntiv
e G
rant
s20
.602
N/A
2,99
0-
2,99
0
25,1
6578
,435
103,
601
Bur
eau
Of J
ustic
e A
ssis
tanc
e,
Dep
artm
ent O
f Jus
tice
Edw
ard
Byr
ne M
emor
ial
Just
ice
Ass
ista
nce
Gra
nt
Pro
gram
16.7
3820
11-D
J-B
X-32
03-
515
515
Bur
eau
Of J
ustic
e A
ssis
tanc
e,
Dep
artm
ent O
f Jus
tice
Edw
ard
Byr
ne M
emor
ial
Just
ice
Ass
ista
nce
Gra
nt
Pro
gram
16.7
3820
12-D
J-B
X-05
26-
173,
433
173,
433
Bur
eau
Of J
ustic
e A
ssis
tanc
e,
Dep
artm
ent O
f Jus
tice
Edw
ard
Byr
ne M
emor
ial
Just
ice
Ass
ista
nce
Gra
nt
Pro
gram
16.7
3820
13-D
J-B
X-07
15-
296,
819
296,
819
Bur
eau
Of J
ustic
e A
ssis
tanc
e,
Dep
artm
ent O
f Jus
tice
Edw
ard
Byr
ne M
emor
ial
Just
ice
Ass
ista
nce
Gra
nt
Pro
gram
16.7
3820
14-D
J-B
X-10
34-
42,0
4442
,044
-51
2,81
251
2,81
2
Tota
l Hig
hway
Pla
nnin
g an
d C
onst
ruct
ion
Clu
ster
: H
ighw
ay S
afet
y C
lust
er
Tota
l CFD
A 2
0.60
0:
Tota
l Hig
hway
Saf
ety
Clu
ster
: JA
G P
rogr
am C
lust
er
Tota
l JA
G P
rogr
am C
lust
er:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 169
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
e
Cen
ters
For
Med
icar
e A
nd
Med
icai
d S
ervi
ces,
Dep
artm
ent O
f H
ealth
And
Hum
an S
ervi
ces
(via
D
epar
tmen
t of S
ocia
l and
Hea
lth
Ser
vice
s)
Med
ical
Ass
ista
nce
Pro
gram
93.7
7810
16LS
-69
546,
071
-54
6,07
1
Cen
ters
For
Med
icar
e A
nd
Med
icai
d S
ervi
ces,
Dep
artm
ent O
f H
ealth
And
Hum
an S
ervi
ces
(via
D
epar
tmen
t of S
ocia
l and
Hea
lth
Ser
vice
s)
Med
ical
Ass
ista
nce
Pro
gram
93.7
7813
69-7
8313
4,46
7,17
2-
4,46
7,17
2
Cen
ters
For
Med
icar
e A
nd
Med
icai
d S
ervi
ces,
Dep
artm
ent O
f H
ealth
And
Hum
an S
ervi
ces
(via
D
epar
tmen
t of S
ocia
l and
Hea
lth
Ser
vice
s)
Med
ical
Ass
ista
nce
Pro
gram
93.7
7813
69-7
8313
-03
45,8
96-
45,8
96
Cen
ters
For
Med
icar
e A
nd
Med
icai
d S
ervi
ces,
Dep
artm
ent O
f H
ealth
And
Hum
an S
ervi
ces
(via
D
epar
tmen
t of S
ocia
l and
Hea
lth
Ser
vice
s)
Med
ical
Ass
ista
nce
Pro
gram
93.7
7813
69-7
8944
575,
384
-57
5,38
4
Cen
ters
For
Med
icar
e A
nd
Med
icai
d S
ervi
ces,
Dep
artm
ent O
f H
ealth
And
Hum
an S
ervi
ces
(via
D
epar
tmen
t of S
ocia
l and
Hea
lth
Ser
vice
s)
Med
ical
Ass
ista
nce
Pro
gram
93.7
7814
69-1
4540
4,46
0,72
5-
4,46
0,72
5
Cen
ters
For
Med
icar
e A
nd
Med
icai
d S
ervi
ces,
Dep
artm
ent O
f H
ealth
And
Hum
an S
ervi
ces
(via
D
epar
tmen
t of S
ocia
l and
Hea
lth
Ser
vice
s)
Med
ical
Ass
ista
nce
Pro
gram
93.7
7814
69-1
4606
606,
862
-60
6,86
2
10,7
02,1
10-
10,7
02,1
10
Food
And
Nut
ritio
n S
ervi
ce,
Dep
artm
ent O
f Agr
icul
ture
(via
S
uper
inte
nden
t of P
ublic
In
stru
ctio
n)
Chi
ld a
nd A
dult
Car
e Fo
od
Pro
gram
10.5
5817
0200
771,
153,
366
-1,
153,
366
Food
And
Nut
ritio
n S
ervi
ce,
Dep
artm
ent O
f Agr
icul
ture
(via
D
epar
tmen
t of S
ocia
l and
Hea
lth
Ser
vice
s)
Sen
ior F
arm
ers
Mar
ket
Nut
ritio
n P
rogr
am10
.576
1369
-783
132,
299
-2,
299
Med
icai
d C
lust
er
Tota
l Med
icai
d C
lust
er:
Oth
er P
rogr
ams
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 170
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eFo
od A
nd N
utrit
ion
Ser
vice
, D
epar
tmen
t Of A
gric
ultu
re (v
ia
Dep
artm
ent o
f Soc
ial a
nd H
ealth
S
ervi
ces)
Sen
ior F
arm
ers
Mar
ket
Nut
ritio
n P
rogr
am10
.576
1469
-145
4057
,432
-57
,432
7
59,7
31-
59,7
31N
atio
nal T
elec
omm
unic
atio
ns A
nd
Info
rmat
ion
Adm
inis
tratio
n,
Dep
artm
ent O
f Com
mer
ce (v
ia
Dep
artm
ent o
f Com
mer
ce)
AR
RA
- S
tate
Bro
adba
nd
Dat
a an
d D
evel
opm
ent
Gra
nt P
rogr
am
11.5
5815
-551
00-0
2515
0,00
0-
150,
000
6
Offi
ce O
f Eco
nom
ic A
djus
tmen
t, D
epar
tmen
t Of D
efen
seC
omm
unity
Eco
nom
ic
Adj
ustm
ent A
ssis
tanc
e fo
r E
stab
lishm
ent,
Exp
ansi
on,
Rea
lignm
ent,
or C
losu
re o
f a
Mili
tary
Inst
alla
tion
12.6
07H
Q00
0512
1004
4-
21,5
2921
,529
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Em
erge
ncy
Sol
utio
ns G
rant
P
rogr
am14
.231
E12
-MC
-53-
0001
-67
467
4
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Em
erge
ncy
Sol
utio
ns G
rant
P
rogr
am14
.231
E13
-MC
-53-
0001
-47
6,35
447
6,35
4
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Em
erge
ncy
Sol
utio
ns G
rant
P
rogr
am14
.231
E14
-MC
-53-
0001
-49
0,86
449
0,86
4
-96
7,89
296
7,89
2O
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Sup
porti
ve H
ousi
ng
Pro
gram
14.2
35W
A00
27B
0T00
100
-51
5,89
951
5,89
9
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Sup
porti
ve H
ousi
ng
Pro
gram
14.2
35W
A00
52B
0T00
0802
-(3
,726
)(3
,726
)
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Sup
porti
ve H
ousi
ng
Pro
gram
14.2
35W
A02
44B
0T00
1100
-13
7,20
513
7,20
5
-64
9,37
864
9,37
8
Tota
l CFD
A 1
0.57
6:
Tota
l CFD
A 1
4.23
1:
Tota
l CFD
A 1
4.23
5:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 171
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Hom
e In
vest
men
t P
artn
ersh
ips
Pro
gram
14.2
39M
09-M
C-5
3020
-11
,740
11,7
403
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Hom
e In
vest
men
t P
artn
ersh
ips
Pro
gram
14.2
39M
10-M
C-5
3020
-48
,861
48,8
613
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Hom
e In
vest
men
t P
artn
ersh
ips
Pro
gram
14.2
39M
12-M
C-5
3020
-48
3,94
748
3,94
73
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Hom
e In
vest
men
t P
artn
ersh
ips
Pro
gram
14.2
39M
13-M
C-5
3020
-33
,232
33,2
323
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Hom
e In
vest
men
t P
artn
ersh
ips
Pro
gram
14.2
39M
14-M
C-3
5-02
00-
245,
784
245,
784
3
-82
3,56
482
3,56
4O
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Hou
sing
Opp
ortu
nitie
s fo
r P
erso
ns w
ith A
IDS
14.2
41W
AH
12-F
001
-85
2,23
285
2,23
2
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Hou
sing
Opp
ortu
nitie
s fo
r P
erso
ns w
ith A
IDS
14.2
41W
AH
13-F
001
-84
2,54
484
2,54
4
-1,
694,
776
1,69
4,77
6D
epar
tmen
t Of H
ousi
ng A
nd
Urb
an D
evel
opm
ent
Com
mun
ity D
evel
opm
ent
Blo
ck G
rant
s/B
row
nfie
lds
Eco
nom
ic D
evel
opm
ent
Initi
ativ
e
14.2
46B
-99-
BD
-53-
0015
-9,
493
9,49
34
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
15L0
T00
1205
-11
1,87
711
1,87
7
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
24L0
T00
1306
-11
5,41
211
5,41
2
Tota
l CFD
A 1
4.23
9:
Tota
l CFD
A 1
4.24
1:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 172
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
27L0
T00
1306
-57
,199
57,1
99
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
52L0
T00
1306
-15
7,98
915
7,98
9
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
(via
Kin
g C
ount
y)
Con
tinuu
m o
f Car
e P
rogr
am
14.2
6756
3734
428
6,73
8-
286,
738
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
(via
Kin
g C
ount
y)
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67N
/A47
,131
-47
,131
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
02L0
T00
1306
-10
7,48
210
7,48
2
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
10L0
T00
1205
-45
,389
45,3
89
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
10L0
T00
1306
-12
2,55
912
2,55
9
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
12L0
T00
1205
-23
4,65
923
4,65
9
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
12L0
T00
1306
-21
0,02
921
0,02
9
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
13L0
T00
1205
-35
,251
35,2
51
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 173
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
13L0
T00
1306
-46
,581
46,5
81
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
14L0
T00
1205
-15
,707
15,7
07
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
14L0
T00
1306
-11
,458
11,4
58
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
18L0
T00
1205
-18
4,35
418
4,35
4
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
18L0
T00
1306
-50
,106
50,1
06
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
24L0
T00
1205
-83
,798
83,7
98
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
26L0
T00
1205
-18
7,55
818
7,55
8
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
26L0
T00
1306
-98
4,58
898
4,58
8
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
27L0
T00
1205
-77
9,80
377
9,80
3
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
28L0
T00
1205
-43
,473
43,4
73
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 174
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
28L0
T00
1306
-20
,236
20,2
36
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
29L0
T00
1205
-65
,752
65,7
52
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
29L0
T00
1306
-15
,724
15,7
24
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
2L0T
001
205
-58
7,58
558
7,58
5
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
31L0
T00
1205
-16
3,27
516
3,27
5
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
31L0
T00
1306
-34
1,12
434
1,12
4
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
32L0
T00
1205
-44
3,47
144
3,47
1
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
37L0
T00
1205
-27
,690
27,6
90
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
37L0
T00
1306
-72
,364
72,3
64
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
39L0
T00
1205
-30
0,05
430
0,05
4
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 175
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
39L0
T00
1306
-22
7,39
522
7,39
5
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
40L0
T00
1205
-13
7,90
513
7,90
5
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
43L0
T00
1205
-58
7,06
458
7,06
4
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
43L0
T00
1306
-23
8,00
823
8,00
8
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
45L0
T00
1205
-10
,871
10,8
71
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
45L0
T00
1306
-10
1,05
310
1,05
3
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
50L0
T00
1306
-61
,608
61,6
08
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
51L0
T00
1205
-20
,376
20,3
76
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
51L0
T00
1306
-26
6,89
926
6,89
9
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
52L0
T00
1205
-39
3,91
139
3,91
1
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 176
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
53L0
T00
1205
-35
1,03
235
1,03
2
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
53L0
T00
1306
-17
1,40
717
1,40
7
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
61L0
T00
1205
-25
,778
25,7
78
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A00
61L0
T00
1306
-73
,033
73,0
33
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
01L0
T00
1204
-46
6,90
546
6,90
5
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
13L0
T00
1202
-10
4,45
010
4,45
0
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
13L0
T00
1303
-38
,672
38,6
72
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
14L0
T00
1205
-24
3,48
824
3,48
8
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
14L0
T00
1303
-90
,647
90,6
47
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
28L0
T00
1202
-13
,292
13,2
92
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 177
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
28L0
T00
1303
-13
,160
13,1
60
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
39L0
T00
1202
-29
2,35
129
2,35
1
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
42L0
T00
1201
-47
4,35
947
4,35
9
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
43L0
T00
1201
-27
,395
27,3
95
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
43L0
T00
1302
-1,
350
1,35
0
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
44L0
T00
1301
-25
1,15
925
1,15
9
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
59L0
T00
1200
-11
7,18
611
7,18
6
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
60L0
T00
1200
-58
6,68
358
6,68
3
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
60L0
T00
1301
-55
,420
55,4
20
Offi
ce O
f Com
mun
ity P
lann
ing
And
Dev
elop
men
t, D
epar
tmen
t Of
Hou
sing
And
Urb
an D
evel
opm
ent
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
61L0
T00
1200
-10
1,24
210
1,24
2
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 178
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Pla
nnin
g A
nd D
evel
opm
ent,
Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Con
tinuu
m o
f Car
e P
rogr
am
14.2
67W
A02
61L0
T00
1301
-20
920
9
333,
869
11,1
66,8
5411
,500
,723
Offi
ce O
f Fai
r Hou
sing
And
Equ
al
Opp
ortu
nity
, Dep
artm
ent O
f H
ousi
ng A
nd U
rban
Dev
elop
men
t
Fair
Hou
sing
Ass
ista
nce
Pro
gram
_Sta
te a
nd L
ocal
14.4
01FF
-210
-K11
-10
06-
33,2
8633
,286
Dep
artm
ent O
f Hou
sing
And
U
rban
Dev
elop
men
tC
omm
unity
Cha
lleng
e P
lann
ing
Gra
nts
and
the
Dep
artm
ent o
f Tr
ansp
orta
tion'
s TI
GE
R II
P
lann
ing
Gra
nts
14.7
04C
CP
WA
0068
-11
-1,
858,
155
1,85
8,15
5
Offi
ce O
f Pub
lic A
nd In
dian
H
ousi
ng, D
epar
tmen
t Of H
ousi
ng
And
Urb
an D
evel
opm
ent (
via
Sea
ttle
Hou
sing
Aut
horit
y)
Pub
lic a
nd In
dian
Hou
sing
14.8
5099
1735
9,74
4-
359,
744
Offi
ce F
or V
ictim
s O
f Crim
e,
Dep
artm
ent O
f Jus
tice
Ser
vice
s fo
r Tra
ffick
ing
Vic
tims
16.3
2020
13-V
T-B
X-K
009
-25
2,89
425
2,89
4
Offi
ce O
f Juv
enile
Jus
tice
And
D
elin
quen
cy P
reve
ntio
n,
Dep
artm
ent O
f Jus
tice
Mis
sing
Chi
ldre
n's
Ass
ista
nce
16.5
4320
11-M
C-C
X-K
029
-73
,962
73,9
62
Offi
ce O
f Juv
enile
Jus
tice
And
D
elin
quen
cy P
reve
ntio
n,
Dep
artm
ent O
f Jus
tice
Mis
sing
Chi
ldre
n's
Ass
ista
nce
16.5
4320
12-M
C-F
X-K
016
-37
7,97
137
7,97
1
-45
1,93
345
1,93
3V
iole
nce
Aga
inst
Wom
en O
ffice
, D
epar
tmen
t Of J
ustic
eG
rant
s to
Enc
oura
ge A
rres
t P
olic
ies
and
Enf
orce
men
t of
Pro
tect
ion
Ord
ers
Pro
gram
16.5
9020
09-W
E-A
X-00
08-
277,
423
277,
423
Bur
eau
Of J
ustic
e A
ssis
tanc
e,
Dep
artm
ent O
f Jus
tice
Bul
letp
roof
Ves
t Par
tner
ship
P
rogr
am16
.607
N/A
-8,
359
8,35
9
Bur
eau
Of J
ustic
e A
ssis
tanc
e,
Dep
artm
ent O
f Jus
tice
(via
W
ashi
ngto
n A
ssoc
iatio
n of
S
herif
fs a
nd P
olic
e C
hief
s)
Pro
ject
Saf
e N
eigh
borh
oods
16.6
0920
13-G
P-B
X-00
041,
668
-1,
668
Tota
l CFD
A 1
4.26
7:
Tota
l CFD
A 1
6.54
3:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 179
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eO
ffice
Of C
omm
unity
Orie
nted
P
olic
ing
Ser
vice
s, D
epar
tmen
t Of
Just
ice
Pub
lic S
afet
y P
artn
ersh
ip
and
Com
mun
ity P
olic
ing
Gra
nts
16.7
1020
12-U
LWX-
0037
-44
,237
44,2
37
Offi
ce O
f Com
mun
ity O
rient
ed
Pol
icin
g S
ervi
ces,
Dep
artm
ent O
f Ju
stic
e
Pub
lic S
afet
y P
artn
ersh
ip
and
Com
mun
ity P
olic
ing
Gra
nts
16.7
1020
13-U
L-W
X-00
24-
215,
973
215,
973
-26
0,21
026
0,21
0V
iole
nce
Aga
inst
Wom
en O
ffice
, D
epar
tmen
t Of J
ustic
eTr
ansi
tiona
l Hou
sing
A
ssis
tanc
e fo
r Vic
tims
of
Dom
estic
Vio
lenc
e, D
atin
g V
iole
nce,
Sta
lkin
g, o
r S
exua
l Ass
ault
16.7
3620
13-W
H-A
X-00
35-
80,6
0880
,608
Bur
eau
Of J
ustic
e A
ssis
tanc
e,
Dep
artm
ent O
f Jus
tice
(via
G
eorg
e M
ason
Uni
vers
ity)
Byr
ne C
rimin
al J
ustic
e In
nova
tion
Pro
gram
16.8
1720
12C
KW
XK02
629
,925
-29
,925
Bur
eau
Of J
ustic
e A
ssis
tanc
e,
Dep
artm
ent O
f Jus
tice
Byr
ne C
rimin
al J
ustic
e In
nova
tion
Pro
gram
16.8
1720
12-A
J-B
X-00
06-
250,
032
250,
032
29,9
2525
0,03
227
9,95
7C
rimin
al D
ivis
ion,
Dep
artm
ent O
f Ju
stic
eE
quita
ble
Sha
ring
Pro
gram
16.9
22N
/A-
2,86
0,25
92,
860,
259
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
Alte
rnat
ives
Ana
lysi
s 20
.522
WA
-39-
0006
-00
-26
9,94
326
9,94
3
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
Cap
ital A
ssis
tanc
e P
rogr
am
for R
educ
ing
Ene
rgy
Con
sum
ptio
n an
d G
reen
hous
e G
as E
mis
sion
s
20.5
23W
A-8
8-00
02-0
0-
3,31
63,
316
Nat
iona
l Hig
hway
Tra
ffic
Saf
ety
Adm
inis
tratio
n (n
htsa
), D
epar
tmen
t Of T
rans
porta
tion
(via
Tr
affic
Saf
ety
Com
mis
sion
)
Nat
iona
l Prio
rity
Saf
ety
Pro
gram
s20
.616
N/A
12,3
82-
12,3
82
Offi
ce O
f The
Sec
reta
ry (o
st)
Adm
inis
tratio
n S
ecre
taria
te,
Dep
artm
ent O
f Tra
nspo
rtatio
n (v
ia
WA
Dep
artm
ent o
f Tr
ansp
orta
tion)
Nat
iona
l Inf
rast
ruct
ure
Inve
stm
ents
20
.933
TIG
ER
-IV-
STP
UL-
9999
(648
)
5,80
0,73
4-
5,80
0,73
4
Dep
artm
ent o
f the
Tre
asur
yE
quita
ble
Sha
ring
21.U
NK
NO
WN
N/A
-79
1,63
579
1,63
5
Reg
ion
10, E
nviro
nmen
tal
Pro
tect
ion
Age
ncy
Pug
et S
ound
Wat
ersh
ed
Man
agem
ent A
ssis
tanc
e 66
.120
PO
-00J
0940
1-0
-12
2,44
412
2,44
4
Tota
l CFD
A 1
6.71
0:
Tota
l CFD
A 1
6.81
7:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 180
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eR
egio
n 10
, Env
ironm
enta
l P
rote
ctio
n A
genc
yP
uget
Sou
nd W
ater
shed
M
anag
emen
t Ass
ista
nce
66.1
20P
O-0
0J00
9901
-0
-14
6,04
614
6,04
6
-26
8,49
026
8,49
0R
egio
n 10
, Env
ironm
enta
l P
rote
ctio
n A
genc
y (v
ia
Dep
artm
ent o
f Eco
logy
)
Pug
et S
ound
Act
ion
Age
nda:
Tec
hnic
al
Inve
stig
atio
ns a
nd
Impl
emen
tatio
n A
ssis
tanc
e P
rogr
am
66.1
23G
1200
277
(PC
-00
J276
01-0
)6,
023
-6,
023
Reg
ion
10, E
nviro
nmen
tal
Pro
tect
ion
Age
ncy
(via
D
epar
tmen
t of E
colo
gy)
Pug
et S
ound
Act
ion
Age
nda:
Tec
hnic
al
Inve
stig
atio
ns a
nd
Impl
emen
tatio
n A
ssis
tanc
e P
rogr
am
66.1
23G
1300
125
88,5
97-
88,5
97
Reg
ion
10, E
nviro
nmen
tal
Pro
tect
ion
Age
ncy
(via
D
epar
tmen
t of E
colo
gy)
Pug
et S
ound
Act
ion
Age
nda:
Tec
hnic
al
Inve
stig
atio
ns a
nd
Impl
emen
tatio
n A
ssis
tanc
e P
rogr
am
66.1
23G
1300
084
532,
417
-53
2,41
7
Reg
ion
10, E
nviro
nmen
tal
Pro
tect
ion
Age
ncy
(via
D
epar
tmen
t of E
colo
gy)
Pug
et S
ound
Act
ion
Age
nda:
Tec
hnic
al
Inve
stig
atio
ns a
nd
Impl
emen
tatio
n A
ssis
tanc
e P
rogr
am
66.1
23G
1300
029
55,5
73-
55,5
73
682,
609
-68
2,60
9R
egio
n 9,
Env
ironm
enta
l P
rote
ctio
n A
genc
yE
nviro
nmen
tal P
rote
ctio
n C
onso
lidat
ed G
rant
s fo
r the
In
sula
r Are
as -
Pro
gram
S
uppo
rt
66.6
00A
F-83
4960
01-
21,4
9121
,491
Reg
ion
9, E
nviro
nmen
tal
Pro
tect
ion
Age
ncy
Env
ironm
enta
l Pro
tect
ion
Con
solid
ated
Gra
nts
for t
he
Insu
lar A
reas
- P
rogr
am
Sup
port
66.6
00P
O-0
0J09
101
-19
8,71
819
8,71
8
-22
0,20
922
0,20
9D
epar
tmen
t Of E
nerg
y (v
ia
Dep
artm
ent o
f Com
mer
ce)
Wea
ther
izat
ion
Ass
ista
nce
for L
ow-In
com
e P
erso
ns81
.042
F13-
4310
3-40
410
7,79
2-
107,
792
Dep
artm
ent O
f Ene
rgy
(via
D
epar
tmen
t of C
omm
erce
)W
eath
eriz
atio
n A
ssis
tanc
e fo
r Low
-Inco
me
Per
sons
81.0
42F1
3-43
104-
404
199,
598
-19
9,59
8
307,
390
-30
7,39
0
Tota
l CFD
A 6
6.12
0:
Tota
l CFD
A 6
6.12
3:
Tota
l CFD
A 6
6.60
0:
Tota
l CFD
A 8
1.04
2:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 181
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eD
epar
tmen
t Of E
nerg
y (v
ia
Dep
artm
ent o
f Com
mer
ce)
Ene
rgy
Effi
cien
cy a
nd
Ren
ewab
le E
nerg
y In
form
atio
n D
isse
min
atio
n,
Out
reac
h, T
rain
ing
and
Tech
nica
l A
naly
sis/
Ass
ista
nce
81.1
17F1
4-52
117-
013
9,50
0-
9,50
0
Dep
artm
ent O
f Ene
rgy
(via
D
epar
tmen
t of C
omm
erce
)E
nerg
y E
ffici
ency
and
R
enew
able
Ene
rgy
Info
rmat
ion
Dis
sem
inat
ion,
O
utre
ach,
Tra
inin
g an
d Te
chni
cal
Ana
lysi
s/A
ssis
tanc
e
81.1
17U
F14-
521
13,5
00-
13,5
00
23,0
00-
23,0
00D
epar
tmen
t Of E
nerg
yA
RR
A -
Ene
rgy
Effi
cien
cy
and
Con
serv
atio
n B
lock
G
rant
Pro
gram
(EE
CB
G)
81.1
2812
3360
DE
-E
E00
0357
3-
1,43
0,47
11,
430,
471
6
Offi
ce O
f Min
ority
Hea
lth,
Dep
artm
ent O
f Hea
lth A
nd
Hum
an S
ervi
ces
(via
Dep
artm
ent
of H
ealth
)
Coo
pera
tive
Agr
eem
ents
to
Impr
ove
the
Hea
lth S
tatu
s of
Min
ority
Pop
ulat
ions
93.0
04N
1955
729
3-
293
Adm
inis
tratio
n Fo
r Com
mun
ity
Livi
ng, D
epar
tmen
t Of H
ealth
And
H
uman
Ser
vice
s (v
ia D
epar
tmen
t of
Soc
ial a
nd H
ealth
Ser
vice
s)
Spe
cial
Pro
gram
s fo
r the
A
ging
_Titl
e V
II, C
hapt
er
3_P
rogr
ams
for P
reve
ntio
n of
Eld
er A
buse
, Neg
lect
, an
d E
xplo
itatio
n
93.0
4113
69-6
4725
12,6
20-
12,6
20
Adm
inis
tratio
n Fo
r Com
mun
ity
Livi
ng, D
epar
tmen
t Of H
ealth
And
H
uman
Ser
vice
s (v
ia D
epar
tmen
t of
Soc
ial a
nd H
ealth
Ser
vice
s)
Spe
cial
Pro
gram
s fo
r the
A
ging
_Titl
e V
II, C
hapt
er
3_P
rogr
ams
for P
reve
ntio
n of
Eld
er A
buse
, Neg
lect
, an
d E
xplo
itatio
n
93.0
4114
69-9
3697
18,3
87-
18,3
87
31,0
07-
31,0
07A
dmin
istra
tion
For C
omm
unity
Li
ving
, Dep
artm
ent O
f Hea
lth A
nd
Hum
an S
ervi
ces
(via
Dep
artm
ent
of S
ocia
l and
Hea
lth S
ervi
ces)
Spe
cial
Pro
gram
s fo
r the
A
ging
_Titl
e III
, Par
t D
_Dis
ease
Pre
vent
ion
and
Hea
lth P
rom
otio
n S
ervi
ces
93.0
4314
69-9
3697
74,2
49-
74,2
49
Adm
inis
tratio
n Fo
r Com
mun
ity
Livi
ng, D
epar
tmen
t Of H
ealth
And
H
uman
Ser
vice
s (v
ia D
epar
tmen
t of
Soc
ial a
nd H
ealth
Ser
vice
s)
Nat
iona
l Fam
ily C
areg
iver
S
uppo
rt, T
itle
III, P
art E
93.0
5214
69-9
3697
763,
403
-76
3,40
3
Tota
l CFD
A 8
1.11
7:
Tota
l CFD
A 9
3.04
1:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 182
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eA
dmin
istra
tion
For C
omm
unity
Li
ving
, Dep
artm
ent O
f Hea
lth A
nd
Hum
an S
ervi
ces
(via
Dep
artm
ent
of S
ocia
l and
Hea
lth S
ervi
ces)
Med
icar
e E
nrol
lmen
t A
ssis
tanc
e P
rogr
am93
.071
1369
-927
7820
,550
-20
,550
Adm
inis
tratio
n Fo
r Com
mun
ity
Livi
ng, D
epar
tmen
t Of H
ealth
And
H
uman
Ser
vice
s (v
ia D
epar
tmen
t of
Soc
ial a
nd H
ealth
Ser
vice
s)
Med
icar
e E
nrol
lmen
t A
ssis
tanc
e P
rogr
am93
.071
1469
-284
8655
2-
552
21,1
02-
21,1
02A
dmin
istra
tion
For C
omm
unity
Li
ving
, Dep
artm
ent O
f Hea
lth A
nd
Hum
an S
ervi
ces
(via
Dep
artm
ent
of S
ocia
l and
Hea
lth S
ervi
ces)
Affo
rdab
le C
are
Act
– A
ging
an
d D
isab
ility
Res
ourc
e C
ente
r
93.5
1713
69-7
8479
58,2
78-
58,2
78
Adm
inis
tratio
n Fo
r Chi
ldre
n A
nd
Fam
ilies
, Dep
artm
ent O
f Hea
lth
And
Hum
an S
ervi
ces
(via
D
epar
tmen
t of C
omm
erce
)
Low
-Inco
me
Hom
e E
nerg
y A
ssis
tanc
e93
.568
F13-
4310
1-40
41,
569,
473
-1,
569,
473
Adm
inis
tratio
n Fo
r Chi
ldre
n A
nd
Fam
ilies
, Dep
artm
ent O
f Hea
lth
And
Hum
an S
ervi
ces
(via
Oth
er
Edu
catio
nal A
genc
ies)
Hea
d S
tart
93.6
0014
-109
3-02
244,
855
-24
4,85
5
Adm
inis
tratio
n Fo
r Com
mun
ity
Livi
ng, D
epar
tmen
t Of H
ealth
And
H
uman
Ser
vice
s (v
ia D
epar
tmen
t of
Soc
ial a
nd H
ealth
Ser
vice
s)
Em
pow
erin
g O
lder
Adu
lts
and
Adu
lts w
ith D
isab
ilitie
s th
roug
h C
hron
ic D
isea
se
Sel
f-Man
agem
ent
Edu
catio
n P
rogr
ams
– fin
ance
d by
Pre
vent
ion
and
Pub
lic H
ealth
Fun
ds
(PP
HF)
93.7
3412
69-6
3897
31,1
02-
31,1
02
Cen
ters
For
Dis
ease
Con
trol A
nd
Pre
vent
ion,
Dep
artm
ent O
f Hea
lth
And
Hum
an S
ervi
ces
(via
Sea
ttle
Chi
ldre
n's
Hos
pita
l)
PP
HF:
Com
mun
ity
Tran
sfor
mat
ion
Gra
nts
-S
mal
l Com
mun
ities
P
rogr
am fi
nanc
ed s
olel
y by
P
ublic
Pre
vent
ion
and
Hea
lth F
unds
93.7
371H
75D
P00
4595
-01
26,6
12-
26,6
12
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia D
epar
tmen
t of P
arks
an
d R
ecre
atio
n)
Boa
ting
Saf
ety
Fina
ncia
l A
ssis
tanc
e97
.012
N/A
21,1
88-
21,1
88
Tota
l CFD
A 9
3.07
1:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 183
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eD
epar
tmen
t Of H
omel
and
Sec
urity
(via
Pie
rce
Cou
nty)
Nat
iona
l Urb
an S
earc
h an
d R
escu
e (U
S&
R) R
espo
nse
Sys
tem
97.0
25O
SH
A 2
9 C
RF
1910
.178
466
-46
6
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia P
ierc
e C
ount
y)N
atio
nal U
rban
Sea
rch
and
Res
cue
(US
&R
) Res
pons
e S
yste
m
97.0
25W
A T
R1-
03/0
7/20
1411
,224
-11
,224
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia P
ierc
e C
ount
y)N
atio
nal U
rban
Sea
rch
and
Res
cue
(US
&R
) Res
pons
e S
yste
m
97.0
25W
A0T
F1-1
1-25
-20
1411
,546
-11
,546
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia P
ierc
e C
ount
y)N
atio
nal U
rban
Sea
rch
and
Res
cue
(US
&R
) Res
pons
e S
yste
m
97.0
25W
ATF
-1,
FAS
142,
211
-2,
211
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia P
ierc
e C
ount
y)N
atio
nal U
rban
Sea
rch
and
Res
cue
(US
&R
) Res
pons
e S
yste
m
97.0
25W
A-T
F1-1
0/14
&
12/
141,
105
-1,
105
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia P
ierc
e C
ount
y)N
atio
nal U
rban
Sea
rch
and
Res
cue
(US
&R
) Res
pons
e S
yste
m
97.0
25W
A-T
F1-
11/1
9/14
1,22
9-
1,22
9
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia P
ierc
e C
ount
y)N
atio
nal U
rban
Sea
rch
and
Res
cue
(US
&R
) Res
pons
e S
yste
m
97.0
25W
ATF
1-12
-14-
131,
594
-1,
594
29,3
74-
29,3
74D
epar
tmen
t Of H
omel
and
Sec
urity
(via
WA
Mili
tary
D
epar
tmen
t)
Dis
aste
r Gra
nts
- Pub
lic
Ass
ista
nce
(Pre
side
ntia
lly
Dec
lare
d D
isas
ters
)
97.0
36E
08-8
2210
,275
-10
,275
5
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Dis
aste
r Gra
nts
- Pub
lic
Ass
ista
nce
(Pre
side
ntia
lly
Dec
lare
d D
isas
ters
)
97.0
36D
R 4
168
26,0
47-
26,0
475
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Dis
aste
r Gra
nts
- Pub
lic
Ass
ista
nce
(Pre
side
ntia
lly
Dec
lare
d D
isas
ters
)
97.0
36D
R-W
A-1
734
1,24
8-
1,24
85
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Dis
aste
r Gra
nts
- Pub
lic
Ass
ista
nce
(Pre
side
ntia
lly
Dec
lare
d D
isas
ters
)
97.0
36D
R-W
A-4
056
1,33
6-
1,33
65
38,9
06-
38,9
06D
epar
tmen
t Of H
omel
and
Sec
urity
(via
WA
Mili
tary
D
epar
tmen
t)
Haz
ard
Miti
gatio
n G
rant
97.0
39E
11-2
785,
511
-5,
511
Tota
l CFD
A 9
7.02
5:
Tota
l CFD
A 9
7.03
6:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 184
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eD
epar
tmen
t Of H
omel
and
Sec
urity
(via
WA
Mili
tary
D
epar
tmen
t)
Haz
ard
Miti
gatio
n G
rant
97.0
39E
13-0
3114
,028
-14
,028
19,5
39-
19,5
39D
epar
tmen
t Of H
omel
and
Sec
urity
(via
WA
Mili
tary
D
epar
tmen
t)
Em
erge
ncy
Man
agem
ent
Per
form
ance
Gra
nts
97.0
42E
MW
-201
3-E
P-
0005
0-S
0118
4,43
9-
184,
439
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Em
erge
ncy
Man
agem
ent
Per
form
ance
Gra
nts
97.0
42E
MW
-201
4-E
P-
0003
3-S
0116
7,22
4-
167,
224
351,
663
-35
1,66
3D
epar
tmen
t Of H
omel
and
Sec
urity
Ass
ista
nce
to F
irefig
hter
s G
rant
97.0
44E
MW
-201
3-FO
-05
607
-50
,328
50,3
28
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Pre
-Dis
aste
r Miti
gatio
n97
.047
EM
S-2
011-
PC
-00
0412
0,39
3-
120,
393
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia M
arin
e E
xcha
nge
of
Pug
et S
ound
)
Por
t Sec
urity
Gra
nt
Pro
gram
97
.056
2009
-PU
-T9-
K04
484
5,46
6-
845,
466
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia M
arin
e E
xcha
nge
of
Pug
et S
ound
)
Por
t Sec
urity
Gra
nt
Pro
gram
97
.056
2009
-PU
-T9-
K04
4-23
700,
430
-70
0,43
0
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia M
arin
e E
xcha
nge
of
Pug
et S
ound
)
Por
t Sec
urity
Gra
nt
Pro
gram
97
.056
2009
-PU
-T9-
K04
4-25
989,
900
-98
9,90
0
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia M
arin
e E
xcha
nge
of
Pug
et S
ound
)
Por
t Sec
urity
Gra
nt
Pro
gram
97
.056
2009
-PU
-T9-
K04
4-54
196,
769
-19
6,76
9
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia M
arin
e E
xcha
nge
of
Pug
et S
ound
)
Por
t Sec
urity
Gra
nt
Pro
gram
97
.056
2010
-PU
-T0-
K03
385
4,87
1-
854,
871
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia M
arin
e E
xcha
nge
of
Pug
et S
ound
)
Por
t Sec
urity
Gra
nt
Pro
gram
97
.056
EM
W-2
011-
PU
-K
0026
8-S
011,
442,
266
-1,
442,
266
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia M
arin
e E
xcha
nge
of
Pug
et S
ound
)
Por
t Sec
urity
Gra
nt
Pro
gram
97
.056
EM
W-2
011-
PU
-K
0026
8-S
01-2
272
9,53
5-
729,
535
Tota
l CFD
A 9
7.03
9:
Tota
l CFD
A 9
7.04
2:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 185
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eD
epar
tmen
t Of H
omel
and
Sec
urity
(via
Mar
ine
Exc
hang
e of
P
uget
Sou
nd)
Por
t Sec
urity
Gra
nt
Pro
gram
97
.056
EM
W-2
011-
PU
-K
0026
8-S
01-2
314
,071
-14
,071
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia M
arin
e E
xcha
nge
of
Pug
et S
ound
)
Por
t Sec
urity
Gra
nt
Pro
gram
97
.056
EM
W-2
011-
PU
-K
0026
8-S
01-2
463
3,21
7-
633,
217
Dep
artm
ent O
f Hom
elan
d S
ecur
ityP
ort S
ecur
ity G
rant
P
rogr
am
97.0
56E
MW
-201
2-P
U-
0036
2-
1,35
3,40
51,
353,
405
Dep
artm
ent O
f Hom
elan
d S
ecur
ityP
ort S
ecur
ity G
rant
P
rogr
am
97.0
56E
MW
-201
3-P
U-
0015
6-
56,1
5056
,150
Dep
artm
ent O
f Hom
elan
d S
ecur
ityP
ort S
ecur
ity G
rant
P
rogr
am
97.0
56E
MW
-201
3-P
U-
0034
5-S
01-
202,
606
202,
606
Dep
artm
ent O
f Hom
elan
d S
ecur
ityP
ort S
ecur
ity G
rant
P
rogr
am
97.0
56E
MW
-201
3-P
U-
0040
7-
87,3
7387
,373
Dep
artm
ent O
f Hom
elan
d S
ecur
ityP
ort S
ecur
ity G
rant
P
rogr
am
97.0
56E
MW
-201
4-P
U-
0049
6-
119,
009
119,
009
6,40
6,52
41,
818,
543
8,22
5,06
7D
epar
tmen
t Of H
omel
and
Sec
urity
(via
Kin
g C
ount
y)H
omel
and
Sec
urity
Gra
nt
Pro
gram
97.0
67FF
Y11-
CC
P-
001
11,2
42-
11,2
42
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
FFY1
1-S
HS
P-
004
29,8
57-
29,8
57
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
FFY1
1-S
HS
P-
008
43,7
73-
43,7
73
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
FFY1
1-S
HS
P-
LE00
14,
483
-4,
483
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
FFY1
1-S
HS
P-
LE00
210
3,12
6-
103,
126
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
FFY1
2-S
HS
P-
0004
190,
000
-19
0,00
0
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
FFY1
2-S
HS
P-
006
175,
000
-17
5,00
0
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
FFY1
2-S
HS
P-
011
79,9
99-
79,9
99
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
FFY1
2-S
HS
P-
1055
,000
-55
,000
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
FFY1
3-S
HS
P-
SFD
144,
850
-14
4,85
0
Tota
l CFD
A 9
7.05
6:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 186
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eD
epar
tmen
t Of H
omel
and
Sec
urity
(via
Kin
g C
ount
y)H
omel
and
Sec
urity
Gra
nt
Pro
gram
97.0
67FF
Y13-
SH
SP
-S
PD
167,
970
-16
7,97
0
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia K
ing
Cou
nty)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
KC
FFY
11-
SH
SP
-TE
-001
/ E
12-2
53
63,6
21-
63,6
21
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
E12
-165
271,
563
-27
1,56
3
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
E12
-190
233,
092
-23
3,09
2
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
E14
-093
311,
630
-31
1,63
0
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
E15
-091
74,1
49-
74,1
49
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
EM
W-2
011-
SS
-00
030-
S01
1,49
8,29
7-
1,49
8,29
7
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
EM
W-2
012-
SS
-00
115-
S01
889,
066
-88
9,06
6
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Hom
elan
d S
ecur
ity G
rant
P
rogr
am97
.067
EM
W-2
013-
SS
-00
025-
S01
53,4
52-
53,4
52
4,40
0,17
0-
4,40
0,17
0D
epar
tmen
t Of H
omel
and
Sec
urity
(via
WA
Mili
tary
D
epar
tmen
t)
Met
ropo
litan
Med
ical
R
espo
nse
Sys
tem
97.0
71E
13-0
1417
3,67
1-
173,
671
Dep
artm
ent O
f Hom
elan
d S
ecur
ityH
omel
and
Sec
urity
B
iow
atch
Pro
gram
97.0
9120
11-O
H-0
91-
0000
28-3
-16
1,66
816
1,66
8
Dep
artm
ent O
f Hom
elan
d S
ecur
ityH
omel
and
Sec
urity
B
iow
atch
Pro
gram
97.0
91D
HS
-201
4-O
HA
-B
IOW
ATC
H-
311,
439
311,
439
-47
3,10
847
3,10
8D
epar
tmen
t Of H
omel
and
Sec
urity
(via
WA
Mili
tary
D
epar
tmen
t)
Reg
iona
l Cat
astro
phic
P
repa
redn
ess
Gra
nt
Pro
gram
(RC
PG
P)
97.1
1120
10-C
A-T
0-00
0927
2,79
3-
272,
793
Tota
l CFD
A 9
7.06
7:
Tota
l CFD
A 9
7.09
1:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 187
The
acc
ompa
nyin
g no
tes
are
an in
tegr
al p
art o
f thi
s st
atem
ent.
From
Pas
s-Th
roug
h A
war
dsFr
om D
irect
A
war
dsTo
tal
Fede
ral A
genc
y (P
ass-
Thro
ugh
Age
ncy)
Fede
ral P
rogr
amC
FDA
N
umbe
rO
ther
Aw
ard
Num
ber
Expe
nditu
res
Not
eD
epar
tmen
t Of H
omel
and
Sec
urity
(via
WA
Mili
tary
D
epar
tmen
t)
Reg
iona
l Cat
astro
phic
P
repa
redn
ess
Gra
nt
Pro
gram
(RC
PG
P)
97.1
11E
MW
-201
1-C
A-
0001
955
8,32
3-
558,
323
Dep
artm
ent O
f Hom
elan
d S
ecur
ity (v
ia W
A M
ilita
ry
Dep
artm
ent)
Reg
iona
l Cat
astro
phic
P
repa
redn
ess
Gra
nt
Pro
gram
(RC
PG
P)
97.1
11FY
2011
R
CP
GP
22,6
64-
22,6
64
853,
779
-85
3,77
9
Fede
ral T
rans
it A
dmin
istra
tion
(fta)
, Dep
artm
ent O
f Tr
ansp
orta
tion
New
Fre
edom
Pro
gram
20.5
21W
A-5
7-X0
21-0
0-
14,5
0014
,500
-14
,500
14,5
00
Offi
ce O
f Pos
tsec
onda
ry
Edu
catio
n, D
epar
tmen
t Of
Edu
catio
n
TRIO
_Upw
ard
Bou
nd84
.047
P04
7A12
0661
-44
1,04
544
1,04
5
-44
1,04
544
1,04
5
Em
ploy
men
t Tra
inin
g A
dmin
istra
tion,
Dep
artm
ent O
f La
bor (
via
Wor
kfor
ce
Dev
elop
men
t Cou
ncil)
WIA
You
th A
ctiv
ities
17.2
5913
/137
-YTH
665,
658
-66
5,65
8
Em
ploy
men
t Tra
inin
g A
dmin
istra
tion,
Dep
artm
ent O
f La
bor (
via
Wor
kfor
ce
Dev
elop
men
t Cou
ncil)
WIA
You
th A
ctiv
ities
17.2
5914
/180
-YTH
72,7
44-
72,7
44
738,
402
-73
8,40
2
59,7
16,8
0540
,543
,948
100,
260,
750
Tota
l CFD
A 9
7.11
1:
Tota
l Fed
eral
Aw
ards
Exp
ende
d:
Tran
sit S
ervi
ces
Prog
ram
s C
lust
er
Tota
l Tra
nsit
Serv
ices
Pro
gram
s C
lust
er:
TRIO
Clu
ster
Tota
l TR
IO C
lust
er:
WIA
Clu
ster
Tota
l WIA
Clu
ster
:
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 188
CITY OF SEATTLE NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended December 31, 2014 NOTE 1 - BASIS OF ACCOUNTING
This schedule is prepared on the same basis of accounting as the City's financial statements. The City uses the modified accrual basis in its governmental funds and the full accrual basis of accounting in its proprietary funds.
NOTE 2 - PROGRAM COST
The amounts shown as expenditures represent only the federal grant portion of the program costs. Entire program costs, including the City's portion may be more than shown.
NOTE 3 - REVOLVING LOAN - PROGRAM INCOME
The City has a revolving loan program for low income housing. Under this federal program, repayments to the City are considered program revenues (income) and loans to eligible recipients are considered expenditures.
NOTE 4 - FEDERAL LOANS
City of Seattle participates in the HUD Section 108 loan program. In the Section 108 loan program, HUD obtains funds from private investors at a very low cost (i.e., low interest rate). HUD, in turn provides nationwide including City of Seattle. The City re-lends the funds to private borrowers. The City has used Section 108 loan funds in combination with proceeds from Federal Brownfields Economic Development Initiative (BEDI) grants. BEDI Grant funds have been applied to subsidize interest obligations on the Section 108 loans, provide loan loss reserves on the Section 108 loans and pay direct project costs. The City established a $15.5 million Section 108 loan fund with a companion $1.75 million BEDI grant to finance six projects, known as 211 First Avenue, the Buttnick Building, the City Loan Building, Compass Center, the Cadillac Hotel and Northgate South Commons, LLC. Proceeds from this Section 108/BEDI loan fund were fully disbursed in 2008. The City also established a $10.0 million Section 108 loan fund with a companion $2.0 million BEDI grant to finance four projects, known as 17th and Jackson, the Bush Hotel, Alpha Cine and Claremont Apartments. Proceeds from this Section 108/BEDI loan fund were fully disbursed in 2009. In 2011, the City established a $10 million Section 108 loan fund and used $3 million of this fund to finance the INSCAPE project. In 2013, the City disbursed an additional $1 million of that loan fund to finance what is known as the 12th Avenue Arts Project. The Bank of New York serves as the City's Custodian, disbursing Section 108 and BEDI funds to borrowers, receiving loan repayments from the borrowers, and making the City's loan repayments to HUD.
NOTE 5 - GRANTS FROM FEMA, DEPARTMENT OF HOMELAND SECURITY The City reports these funds on the SEFA when grant proceeds were received rather than when expenditures were incurred due to the nature of project acceptance and reimbursement from the federal agency.
NOTE 6 - AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA)
Expenditures for this program were funded by ARRA.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 189
NOTE 7 – NONCASH AWARDS – FOOD VOUCHERS The amount reported for the USDA Senior Farmers Market Nutrition Program includes $53,760 allocated for food vouchers provided through the Washington Department of Social and Health Services. Distribution of vouchers is overseen by the City’s Aging and Disability Services (ADS) Division of the Human Services Department.
Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 190
ABOUT THE STATE AUDITOR’S OFFICE
The State Auditor's Office is established in the state's Constitution and is part of the executive branch of state government. The State Auditor is elected by the citizens of Washington and serves four-year terms.
We work with our audit clients and citizens to achieve our vision of government that works for citizens, by helping governments work better, cost less, deliver higher value, and earn greater public trust.
In fulfilling our mission to hold state and local governments accountable for the use of public resources, we also hold ourselves accountable by continually improving our audit quality and operational efficiency and developing highly engaged and committed employees.
As an elected agency, the State Auditor's Office has the independence necessary to objectively perform audits and investigations. Our audits are designed to comply with professional standards as well as to satisfy the requirements of federal, state, and local laws.
Our audits look at financial information and compliance with state, federal and local laws on the part of all local governments, including schools, and all state agencies, including institutions of higher education. In addition, we conduct performance audits of state agencies and local governments as well as fraud, state whistleblower and citizen hotline investigations.
The results of our work are widely distributed through a variety of reports, which are available on our website and through our free, electronic subscription service.
We take our role as partners in accountability seriously, and provide training and technical assistance to governments, and have an extensive quality assurance program.
Contact information for the State Auditor’s Office
Deputy Director for Communications
Thomas Shapley
(360) 902-0367
Public Records requests (360) 725-5617
Main telephone (360) 902-0370
Toll-free Citizen Hotline (866) 902-3900
Website www.sao.wa.gov Washington State Auditor's Office
____________________________________________________________________________________________________________________
Page 191