Audit 291782

Title: Subrecipients Accounting Policies: Funds received under the various grant programs have been recorded within the general fund and special revenue funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special revenue funds. 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 (the “Uniform Guidance”). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in, the preparation of the City’s basic financial statements. The accompanying Schedule presents the activity of all federal financial assistance programs of the City. For the purposes of this schedule, federal awards include both federal financial assistance received directly from a federal agency, as well as federal funds received indirectly by the City from a non-federal agency or other organization. Only the portion of program expenditures reimbursable with such federal funds is reported in the accompanying Schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with state, local or other non-federal funds are excluded from the accompanying Schedule. The Schedule was prepared from only the accounts of various grant programs and, therefore, does not present the financial position, change in fund balance, or results of operations of the City. De Minimis Rate Used: N Rate Explanation: The Auditee did not use de minimis cost rate. During the year ended June 30, 2023, the City provided federal fund 14.218 Community Development Block Grants / Entitlement Grants to the following subrecipients:Community Family Guidance $ 7,766 Human Services Association 8,223 Pathways Volunteer Hospice 7,766 Meals on Wheels 9,593 Su Casa 4,568 Total Community Development Block Grants / Entitlement Grants 37,916 Total Amount Provided to Subrecipients $ 37,916