Title: BASIS OF PRESENTATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of San Gabriel (City) under programs of the federal government for the fiscal year ended June 30, 2023. The information in this 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). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position or results of the City’s operations.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of San Gabriel (City) under programs of the federal government for the fiscal year ended June 30, 2023. The information in this 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). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position or results of the City’s operations.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of San Gabriel (City) under programs of the federal government for the fiscal year ended June 30, 2023. The information in this 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). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position or results of the City’s operations.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate.
Basis of Accounting
The accompanying Schedule is presented using the modified accrual basis of accounting for governmental funds, which is described in Note 1 of the notes to the City’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Indirect Cost Rates
The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The City charged no indirect costs to federal programs this fiscal year.
Title: PROGRAM DESCRIPTIONS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of San Gabriel (City) under programs of the federal government for the fiscal year ended June 30, 2023. The information in this 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). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position or results of the City’s operations.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate.
U.S. Department of Housing and Urban Development
Community Development Block Grant (CDBG)
The Community Development Block Grant (CDBG) Program was authorized under Title I of the Housing and Community Development Act of 1974. The primary objective of the CDBG Program is the development of viable urban communities, including adequate housing, a suitable living environment, and expansion of economic opportunities principally for persons of low to moderate income. Under this program, the Department of Housing and Urban Development (HUD) distributes funds based upon approved applications to eligible local governmental units for the purpose of community improvement and betterment. The City uses CDBG funds for code enforcement in low and moderate income areas, a parks and recreation youth program, an after-school program, and a graffiti removal program.
U.S Department of Justice
Equitable Sharing Program
Shares proceeds from the sale of seized assets from federal-local joint operations with the local agency that assisted in the federal operation.
U.S. Department of Transportation
State and Community Highway Safety Cluster
The Highway Safety Act of 1966 established a formula grant program for states to save lives and prevent injuries due to road traffic crashes. The program identifies highway safety problems; establishes performance targets; documents an evidence-based enforcement plan; and describes strategies and projects, supported by data, to reduce traffic crashes.
U.S. Department of Transportation
Highway Planning and Construction
The objectives of the Highway Planning and Construction Cluster are to (1) assist states, tribal governments, and state land management agencies in the planning and development of an integrated, interconnected transportation system important to interstate commerce and travel by constructing, rehabilitating, and preserving the National Highway System (NHS) including interstate highways, and other state-aid highways; (2) provide aid for the repair of state aid highways following disasters, (3) foster safe highway design and improve bridge conditions, and (5) to provide for other special purposes.
Driving While Intoxicated
To encourage states and local entities to enact and enforce repeat intoxicated offender laws.
U.S. Department of Treasury
Equitable Sharing
The program is a nationwide law enforcement initiative that removes the tools of crime from criminal organizations, deters crime and deprives wrongdoers of the proceeds of their criminal proceeds, and recovers property that may be used to compensate victims. The program further enhances the law enforcement mission by fostering cooperation among federal, state, and local law enforcement agencies. Federal law authorizes Treasury to share federally forfeited property with participating state and local law enforcement agencies. The program is discretionary and limited by statute.
U.S. Department of Homeland Security
Assistance to Firefighters Grant
The primary goal of the Assistance to Firefighters Grant (AFG) is to meet the firefighting and emergency response needs of the fire departments and non-affiliated emergency medical service organizations.
Homeland Security Grant Program
The objective of this program is to provide funds to eligible entities to support state, local, tribal, and territorial efforts to achieve core capabilities related to preventing, preparing for, protecting against, and responding to acts of terrorism.
Title: AMOUNTS PROVIDED TO SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of San Gabriel (City) under programs of the federal government for the fiscal year ended June 30, 2023. The information in this 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). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position or results of the City’s operations.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate.
For the fiscal year ended June 30, 2023, the City passed through $0 to other agencies.