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, 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. Pass through Payments to Subrecipients The City had no payments to pass through subrecipients during the fiscal year.
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 in low and moderate income areas, a parks and recreation youth program, an after-school program, a graffiti removal program, and street improvements. U.S. Department of Justice Bulletproof Vest Partnership The Bulletproof Vest Partnership 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 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. Driving While Intoxicated The Minimum Penalties for Repeat Offenders for Driving While Intoxicated grant program is a National Highway Safety Administration program that encourages states to enact and enforce strict laws against repeat intoxicated drivers. This funding is used for impaired driving enforcement, including checkpoints and officer training, to reduce DUI recidivism. U.S. Department of Homeland Security Disaster Grants – Public Assistance The objective of the Disaster Grants - Public Assistance grant program is to provide assistance to state, tribal, territorial, and local governments, and certain types of nonprofit organizations so that communities can quickly respond to and recover from major disasters or emergencies declared by the president. 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.