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0DUFK([FHSWIRUWKH5HSRUWRQ6FKHGXOHRI([SHQGLWXUHVRI)HGHUDO$ZDUGV5HTXLUHGE\ 8QLIRUP*XLGDQFHZKLFKLVGDWHG)HEUXDU\ 5 CITY OF PALM DESERT, CALIFORNIA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Federal Assistance Listing Pass-Through Entity Passed-Through Total Federal Number Identifying Number to Subrecipients Expenditures CDBG - Entitlement Grants Cluster Department of Housing and Urban Development: Direct Assistance: Community Development Block Grants/Entitlement Grants 14.218 N/A -$ 225,573$ Total Department of Housing and Urban Development Programs -225,573 Total CDBG - Entitlement Grants Cluster -225,573 Other Programs Department of the Treasury: Direct Assistance: Coronavirus State and Local Fiscal Recovery Funds*21.027 N/A -4,991,526 Total Department of the Treasury Programs -4,991,526 Department of Homeland Security: Pass Through Assistance: County of Riverside Emergency Management Performance Grant 97.042 72514789 -14,576 Total Department of Homeland Security Programs -14,576 Total Other Programs -5,006,102 Total Expenditures of Federal Awards -$ 5,231,675$ * Major Program 1 There was no federal awards expended in the form of noncash assistance and insurance in effect during the year. Grantor/Program or Cluster Title Federal Grantor/Pass-Through The notes to the schedule of expenditures of federal awards are an integral part of this schedule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x 0DWHULDOZHDNQHVVHVLGHQWLILHG" \HV ;QR x 6LJQLILFDQWGHILFLHQFLHVLGHQWLILHG" \HV ;QRQHUHSRUWHG 1RQFRPSOLDQFHPDWHULDOWRILQDQFLDO VWDWHPHQWVQRWHG"\HV ;QR )HGHUDO$ZDUGV ,QWHUQDOFRQWURORYHUPDMRUSURJUDPV x 0DWHULDOZHDNQHVVHVLGHQWLILHG" \HV ;QR x 6LJQLILFDQWGHILFLHQFLHVLGHQWLILHG" \HV ;QRQHUHSRUWHG 7\SHRIDXGLWRUV UHSRUWLVVXHGRQFRPSOLDQFHIRUPDMRUSURJUDPV8QPRGLILHG2SLQLRQ $Q\DXGLWILQGLQJVGLVFORVHGWKDWDUHUHTXLUHGWREH UHSRUWHGLQDFFRUGDQFHZLWK7LWOH86&RGHRI )HGHUDO5HJXODWLRQV&)53DUWUniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards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o matters were reported. SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported. 10