Title: NOTE 1 – BASIS OF PRESENTATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of Bellflower (City) under programs of the federal government for the fiscal year ended June 30, 2024. 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).
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During the fiscal year 2023-2024, the City did not charge indirect costs to any federal programs.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of Bellflower (City) under programs of the federal government for the fiscal year ended June 30, 2024. 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: NOTE 2 – 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 Bellflower (City) under programs of the federal government for the fiscal year ended June 30, 2024. 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).
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During the fiscal year 2023-2024, the City did not charge indirect costs to any federal programs.
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. During the fiscal year 2023-2024, the City did not charge indirect costs to any federal programs.
Title: NOTE 3 – PROGRAM DESCRIPTIONS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of Bellflower (City) under programs of the federal government for the fiscal year ended June 30, 2024. 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).
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During the fiscal year 2023-2024, the City did not charge indirect costs to any federal programs.
U.S. Department of Housing and Urban Development
Community Development Block Grant (CDBG)
The Community Development Block Grant (CDBG) Entitlement Grant 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. CDBG funds are used to support code enforcement activities, provide public services and business assistance to community, fund the City’s annual section 108 loan debt service payment, fair housing, and related administrative costs. The CDBG-CV funds expended in fiscal year 2023-2024 were used for Emergency Housing Needs Assistance Program that assists low- and moderate-income Bellflower residents, Food Insecurity Program, business grants, emergency youth/family/senior services and program administration. The programs provide assistance with housing related costs such as rent, mortgage, and utilities to prevent evictions and/or foreclosures, provide groceries twice a month for families in need for up to six months, assist small businesses that were affected by the COVID-19 pandemic, and households impacted by COVID-19 with access to mental health, childcare, and other resources.
Home Investment Partnerships Program (HOME)
The Home Investments Partnerships Program (HOME) include (1) expanding the supply of decent and affordable housing, particularly housing for low- and very low-income Americans, (2) strengthening the abilities of State and local governments to design and implement strategies for achieving adequate supplies of decent, affordable housing, (3) providing financial and technical assistance to participating jurisdictions, including the development of model programs for affordable low-income housing, and (4) extending and strengthening partnerships among all levels of government and the private sector, including for-profit and non-profit organizations, in the production and operation of affordable housing.
U.S. Department of Interior
Outdoor Recreation Acquisition, Development and Planning Land and Water Conservation Fund (LWCF)
The Outdoor Recreation Acquisition, Development and Planning Land and Water Conservation Fund (LWCF) was established by Congress in 1964 to safeguard natural areas, water resources and cultural heritage, and to provide recreation opportunities to all Americans. The fund helps strengthen communities, preserve history and protect the national endowment of lands and waters. The program objective is to provide assistance for the acquisition and development of outdoor recreation areas and facilities for the general public, to meet current and future needs.
U.S. Department of Justice
Edward Byrne Memorial Justice Assistance Grant (JAG)
The Edward Byrne Memorial Justice Assistance Grant Program allows states and units of local government, including tribes, to support a broad range of criminal justice related activities based on their own state and local needs and conditions. Grant funds can be used for state and local initiatives, technical assistance, training, personnel, equipment, supplies, contractual support, and information systems for criminal justice, including any one or more of the following purpose areas: 1) law enforcement programs, 2) prosecution and court programs; 3) prevention and education programs; 4) corrections and community corrections programs; 5) drug treatment and enforcement programs; 6) planning, evaluation, and technology improvement programs; 7) crime victim and witness programs (other than compensation); and 8) mental health programs and related law enforcement and corrections programs, including behavioral programs and crisis intervention teams.
U.S. Department of Treasury
Coronavirus State and Local Fiscal Recovery Funds
The program allows units of local governments to respond to the COVID-19 public health emergency or its negative economic impact including to provide assistance to households, small business, nonprofits, and impacted industries, such as tourism, travel, and hospitality; respond to workers performing essential work during the COVID-19 pandemic by providing premium pay to eligible workers of the State, territory, tribal government, metropolitan city, county, or nonentitlement units of local government performing essential work or by providing grants to eligible employers that have eligible workers; provide government services, to the extent of the reduction of revenue due to COVID-19 relative to revenues collected in the most recent full fiscal year of the State, territory, tribal government, metropolitan city, county, or nonentitlement units of local government; or make necessary investments in water, sewer, or broadband infrastructure.
Title: NOTE 4 – AMOUNTS PROVIDED TO SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of Bellflower (City) under programs of the federal government for the fiscal year ended June 30, 2024. 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).
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During the fiscal year 2023-2024, the City did not charge indirect costs to any federal programs.
For the fiscal year ended June 30, 2024, the City passed through $161,616 of CDBG funding to other agencies.