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, 2025. 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.
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 de minimis indirect cost rate as allowed under the Uniform Guidance. During the fiscal year 2024-2025, the City did not charge indirect costs to any federal programs.
U.S. Department of Agriculture Pass-Through Green Latinos Inflation Reduction Act Urban & Community Forestry Program The Inflation Reduction Act Urban & Community Forestry Program is the only federal program dedicated to growing and maintaining urban and community trees, forests, and green spaces. Authorized under the Cooperative Forestry Assistance Act of 1978, Urban Forestry assists states and partner organizations in applying nature-based solutions to chronic and emergent economic, social, and environmental challenges. The subaward agreement to the City aims to support frontline communities in restoring and expanding urban forest canopy in areas with low tree cover, and engaging residents in community forestry, resulting in (1) increased resilience to heat, flood, and storm events; (2) increased wellness and recreational opportunities; and (3) reductions in greenhouse gas and air quality pollutants in frontline communities across the City. The City is utilizing the funding to develop an Urban Forestry Management Plan to promote an equitable, sustainable, and reliable means of managing the City’s green space for its residents. A portion of the funding is also allocated for future tree planning and tree maintenance. U.S. Department of Housing and Urban Development CDBG - Entitlement Grants Cluster The Community Development Block Grant (CDBG) Entitlement Grant Cluster was authorized under Title I of the Housing and Community Development Act of 1974. Its primary objective is to foster the development of viable urban communities by promoting adequate housing, a suitable living environment, and expanded economic opportunities principally for persons of low to moderate income. Under this program, the Department of Housing and Urban Development (HUD) allocates funds to eligible local government units based on approved applications, with the goal of supporting community improvement and betterment. CDBG funds are used to support code enforcement activities, provide public services and business assistance, fund the City’s annual section 108 loan debt service payment, promote fair housing, and cover related administrative costs. In fiscal year 2024-2025, CDBG-CV funds were expended on emergency services for youth, families, and seniors. These programs provided households impacted by COVID-19 with access to mental health support, childcare, and other essential resources. Home Investment Partnerships Program (HOME) The Home Investment 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 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. Small Business Administration Congressional Grants Congressional Grants provide funding for small business development and entrepreneurship initiatives, including programmatic and construction activities. The City utilized the funding for their Entrepreneurial Training Program which is a bilingual, in-person and online program which includes an 8-week in person training in Spanish to both existinglocal small business owners and prospective entrepreneurs, as well as an online retail readiness training portal to offer programming and support to help local entrepreneurs in the City grow into profitable, sustainable, and scalable retail businesses.
For the fiscal year ended June 30, 2025, the City passed through $100,091 of CDBG funding to other agencies.