Title: Note 4 Subrecipients
Accounting Policies: Note 1 Reporting EntityThe City of Napa, California (the City) was incorporated on March 23, 1872, under the laws of the State of California. The Citys Charter was filed on October 27, 1914. The City operates under a council-manager form of government. As required by generally accepted accounting principles, these financial statements present the City of Napa and its component units. The following component units are included in the Citys reporting entity because of the significance of their operational or financial relationships with the City.Blended component units, although legally separate entities are, in substance, part of the Citys operations and so data from these units are combined with that of the City.The Housing Authority of the City of Napa (the Housing Authority) was established on May 8, 1942. On July 7, 1969, the City Council declared itself to be the Board of Commissioners of the Housing Authority in accordance with Section 34920 of the Health and Safety Code of the State of California. The City of Napa has operational responsibility for the component unit.The Parking Authority of the City of Napa (the Parking Authority) was established pursuant to the Streets and Highways Code of the State of California. The City Council established the Parking Authority on April 27, 1970 and designated itself as the governing body. The primary purpose of the Authority is to acquire, maintain and operate off-street parking facilities within the City. The Parking Authority reported no financial transactions during the year ended June 30, 2022.Note 2 Basis of AccountingThe City utilizes the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the enterprise funds to prepare its basic financial statements. The accompanying Schedule of Expenditures of Federal Awards (Schedule) is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the presentation of the Citys basic financial statements. Note 3 Schedule of Expenditures Federal AwardsThe accompanying Schedule presents the activity of all federal financial assistance programs of the City. Federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through the California Bureau of Justice Assistance, California Department of Transportation, California Department of Housing and Community Development, and California Governors Office of Emergency Services are included in the Schedule. The Schedule was prepared from only the accounts of various grant programs and, therefore, does not present the financial position or results of operations of the City.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year ended June 30, 2022, the City provided federal funds to the following subrecipients:AssistanceAmountListingProvided toNumberProgram Name / Subrecipient NamesSubrecipients14.218Community Development Block Grants/Entitlement Grants Adobe Services $ 46,534 Catholic Charities of the Diocese of Santa Rosa 10,000 Fair Housing Napa Valley 34,333 NEWS Domestic Violence and Sexual Abuse Services 30,000 CARES NEWS Domestic Violence and Sexual Abuse Services 30,000 CARES Boys and Girls Club 50,000 CARES Community Action Napa Valley, Meals on Wheels 60,000 CARES Puertas Abiertas 78,798 CARES ParentsCAN 5,250 CARES NEWS Rental Assistance 36,390 Total Amount Provided to Subrecipients $ 381,305
Title: Note 5 Indirect Cost Rate
Accounting Policies: Note 1 Reporting EntityThe City of Napa, California (the City) was incorporated on March 23, 1872, under the laws of the State of California. The Citys Charter was filed on October 27, 1914. The City operates under a council-manager form of government. As required by generally accepted accounting principles, these financial statements present the City of Napa and its component units. The following component units are included in the Citys reporting entity because of the significance of their operational or financial relationships with the City.Blended component units, although legally separate entities are, in substance, part of the Citys operations and so data from these units are combined with that of the City.The Housing Authority of the City of Napa (the Housing Authority) was established on May 8, 1942. On July 7, 1969, the City Council declared itself to be the Board of Commissioners of the Housing Authority in accordance with Section 34920 of the Health and Safety Code of the State of California. The City of Napa has operational responsibility for the component unit.The Parking Authority of the City of Napa (the Parking Authority) was established pursuant to the Streets and Highways Code of the State of California. The City Council established the Parking Authority on April 27, 1970 and designated itself as the governing body. The primary purpose of the Authority is to acquire, maintain and operate off-street parking facilities within the City. The Parking Authority reported no financial transactions during the year ended June 30, 2022.Note 2 Basis of AccountingThe City utilizes the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the enterprise funds to prepare its basic financial statements. The accompanying Schedule of Expenditures of Federal Awards (Schedule) is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the presentation of the Citys basic financial statements. Note 3 Schedule of Expenditures Federal AwardsThe accompanying Schedule presents the activity of all federal financial assistance programs of the City. Federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through the California Bureau of Justice Assistance, California Department of Transportation, California Department of Housing and Community Development, and California Governors Office of Emergency Services are included in the Schedule. The Schedule was prepared from only the accounts of various grant programs and, therefore, does not present the financial position or results of operations of the City.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The City has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance.