Title: Reporting Entity
Accounting Policies: Note 2 – Basis of Accounting
Funds received under the various grant programs have been recorded within the special revenue funds and enterprise
funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special
revenue funds. The City utilizes the modified accrual basis of accounting for the special revenue funds, and the full
accrual basis of accounting for the enterprise 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 (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.
Note 3 – Schedule of Expenditures of Federal Awards
The 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 Department of Transportation, State of California and Metropolitan Transportation Commission 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, change in fund balance, or results of operations of the City.
Note 4 – Indirect Cost Rate
The City did not elect to use the 10% de minimis cost rate as allowed under the Uniform Guidance.
Note 5 – Subrecipients
The City did not provide funding to subrecipients during the year ended June 30, 2023.
Note 6 – Contingencies
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain
costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to
a request for reimbursement to the grantor agencies.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The City of Pinole ("City") was incorporated June 25, 1903. The City is primarily a residential community located in Contra Costa County, twenty-four miles east of San Francisco on Interstate 80. The City provides the following services: public safety (police and fire), parks, streets and highways, sanitation and health services, culture-recreation, public improvements, planning and zoning, and general administration services. The City operates under the Council-Manager form of government, with five elected Council members served by a full-time City Manager and staff. At June 30, 2023, the City’s staff comprised 93 full-time and 24 part-time employees.
Title: Basis of Accounting
Accounting Policies: Note 2 – Basis of Accounting
Funds received under the various grant programs have been recorded within the special revenue funds and enterprise
funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special
revenue funds. The City utilizes the modified accrual basis of accounting for the special revenue funds, and the full
accrual basis of accounting for the enterprise 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 (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.
Note 3 – Schedule of Expenditures of Federal Awards
The 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 Department of Transportation, State of California and Metropolitan Transportation Commission 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, change in fund balance, or results of operations of the City.
Note 4 – Indirect Cost Rate
The City did not elect to use the 10% de minimis cost rate as allowed under the Uniform Guidance.
Note 5 – Subrecipients
The City did not provide funding to subrecipients during the year ended June 30, 2023.
Note 6 – Contingencies
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain
costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to
a request for reimbursement to the grantor agencies.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Funds received under the various grant programs have been recorded within the special revenue funds and enterprise funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special revenue funds. The City utilizes the modified accrual basis of accounting for the special revenue funds, and the full accrual basis of accounting for the enterprise 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 (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.
Title: Schedule of Expenditures of Federal Awards
Accounting Policies: Note 2 – Basis of Accounting
Funds received under the various grant programs have been recorded within the special revenue funds and enterprise
funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special
revenue funds. The City utilizes the modified accrual basis of accounting for the special revenue funds, and the full
accrual basis of accounting for the enterprise 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 (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.
Note 3 – Schedule of Expenditures of Federal Awards
The 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 Department of Transportation, State of California and Metropolitan Transportation Commission 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, change in fund balance, or results of operations of the City.
Note 4 – Indirect Cost Rate
The City did not elect to use the 10% de minimis cost rate as allowed under the Uniform Guidance.
Note 5 – Subrecipients
The City did not provide funding to subrecipients during the year ended June 30, 2023.
Note 6 – Contingencies
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain
costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to
a request for reimbursement to the grantor agencies.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The 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 Department of Transportation, State of California and Metropolitan Transportation Commission 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, change in fund balance, or results of operations of the City.
Title: Indirect Cost Rate
Accounting Policies: Note 2 – Basis of Accounting
Funds received under the various grant programs have been recorded within the special revenue funds and enterprise
funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special
revenue funds. The City utilizes the modified accrual basis of accounting for the special revenue funds, and the full
accrual basis of accounting for the enterprise 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 (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.
Note 3 – Schedule of Expenditures of Federal Awards
The 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 Department of Transportation, State of California and Metropolitan Transportation Commission 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, change in fund balance, or results of operations of the City.
Note 4 – Indirect Cost Rate
The City did not elect to use the 10% de minimis cost rate as allowed under the Uniform Guidance.
Note 5 – Subrecipients
The City did not provide funding to subrecipients during the year ended June 30, 2023.
Note 6 – Contingencies
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain
costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to
a request for reimbursement to the grantor agencies.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The City did not elect to use the 10% de minimis cost rate as allowed under the Uniform Guidance.
Title: Subrecipients
Accounting Policies: Note 2 – Basis of Accounting
Funds received under the various grant programs have been recorded within the special revenue funds and enterprise
funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special
revenue funds. The City utilizes the modified accrual basis of accounting for the special revenue funds, and the full
accrual basis of accounting for the enterprise 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 (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.
Note 3 – Schedule of Expenditures of Federal Awards
The 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 Department of Transportation, State of California and Metropolitan Transportation Commission 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, change in fund balance, or results of operations of the City.
Note 4 – Indirect Cost Rate
The City did not elect to use the 10% de minimis cost rate as allowed under the Uniform Guidance.
Note 5 – Subrecipients
The City did not provide funding to subrecipients during the year ended June 30, 2023.
Note 6 – Contingencies
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain
costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to
a request for reimbursement to the grantor agencies.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The City did not provide funding to subrecipients during the year ended June 30, 2023.
Title: Contingincies
Accounting Policies: Note 2 – Basis of Accounting
Funds received under the various grant programs have been recorded within the special revenue funds and enterprise
funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special
revenue funds. The City utilizes the modified accrual basis of accounting for the special revenue funds, and the full
accrual basis of accounting for the enterprise 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 (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.
Note 3 – Schedule of Expenditures of Federal Awards
The 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 Department of Transportation, State of California and Metropolitan Transportation Commission 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, change in fund balance, or results of operations of the City.
Note 4 – Indirect Cost Rate
The City did not elect to use the 10% de minimis cost rate as allowed under the Uniform Guidance.
Note 5 – Subrecipients
The City did not provide funding to subrecipients during the year ended June 30, 2023.
Note 6 – Contingencies
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain
costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to
a request for reimbursement to the grantor agencies.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to a request for reimbursement to the grantor agencies.