CITY OF RIVERSIDE, CALIFORNIA
JUNE 30, 2022 SINGLE AUDIT REPORT
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CITY OF RIVERSIDE, CALIFORNIA
SINGLE AUDIT REPORT
JUNE 30, 2022
TABLE OF CONTENTS
Page
Number
Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ...................................................................... 1
Independent Auditors’ Report on Compliance for Each Major Program and on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance ........................................................................................ 3
Schedule of Expenditures of Federal Awards for the
Fiscal Year Ended June 30, 2022 ........................................................................................................ 6
Notes to the Schedule of Expenditures of Federal Awards .................................................................... 8
Schedule of Findings and Questioned Costs for the
Fiscal Year Ended June 30, 2022 ........................................................................................................ 9
Schedule of Prior Year Findings and Questioned Costs for the Fiscal Year Ended June 30, 2021 ...................................................................................................... 11
203 N. Brea Blvd., Suite 203
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Opinion on Each Major Federal Program
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Basis for Opinion on Each Major Federal Program
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6 CITY OF RIVERSIDE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Assistance Passed
Listing Pass-Through Through to
Federal Grantor/Pass-Through Grantor/Program Title Number Unique Entity ID Subrecipients Expenditures CDBG - Entitlement Grants Cluster
U.S. Department of Housing and Urban Development
Direct Programs:
Community Development Block Grants/Entitlement Grants 14.218 N/A 8 95,487$ 2,130,066$ CDBG Loans Program with Compliance Requirements 14.218 N/A - 117,274 Total CDBG - Entitlement Grants Cluster 895,487 2,247,340 Federal Transit Cluster
U.S. Department of Transportation
Direct Programs:
Federal Transit - Formula Grants 20.507 N/A - 190,762 COVID-19 -- Federal Transit - Formula Grants 20.507 N/A - 1,950,522 Total Federal Transit Cluster - 2,141,284 Highway Planning and Construction Cluster
U.S. Department of Transportation
Pass-through the California Department of Transportation:
Highway Planning and Construction 20.205 EHEGWCLJEVJ4 - 781,087 Total Highway Planning and Construction Cluster - 781,087 Highway Safety Cluster
U.S. Department of Transportation
Pass-through State of California Office of Traffic Safety:
State and Community Highway Safety 20.600 XCA4E3XL2KY7 - 42,441 Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 - 272,912 National Priority Safety Programs 20.616 - 33,107 Total Highway Safety Cluster - 348,460 Other Programs
U.S. Department of Housing and Urban Development:
Direct Programs:
Emergency Solutions Grants Program * 14.231 N/A 2,351,763 2,369,664 Home Investment Partnerships Program * 14.239 N/A - 3,259,651 HOME Loans Program with Compliance Requirements 14.239 N/A - 898,907 Total Home Investment Partnerships Program - 4,158,558 Housing Opportunities for Persons with AIDS 14.241 N/A 2,367,628 2,429,304 Continuum of Care Program 14.267 N/A - 194,398 Total U.S. Department of Housing and Urban Development 4,719,391 9,151,924 U.S. Department of Justice
Direct Programs:
Missing Children's Assistance 16.543 N/A - 69,787 Bulletproof Vest Partnership Program 16.607 N/A
Edward Byrne Memorial Justice Assistance Grant Program 16.738 N/A 118,066 183,650 Body Worn Camera Policy and Implementation 16.835 N/A
Equitable Sharing Program 16.922 N/A 383,469
Total U.S. Department of Justice 118,066 636,906 U.S. Department of Transportation
Direct Programs:
Airport Improvement Program 20.106 N/A - 60,097 Total U.S. Department of Transportation - 60,097 U.S. Department of Treasury
Direct Programs:
Asset Forfeiture 21.U01 N/A - 52,088 COVID-19 -- Coronavirus Relief Fund 21.019 N/A - 7,558,808 COVID-19 -- Coronavirus State and Local Fiscal Recovery Funds * 21.027 N/A - 2,689,686 Total U.S. Department of Treasury - 10,300,582 7 CITY OF RIVERSIDE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Assistance Passed
Listing Pass-Through Through to
Federal Grantor/Pass-Through Grantor/Program Title Number Unique Entity ID Subrecipients Expenditures Institute of Museum and Library Services
Pass-through State of California:
National Endowment for the Humanities 45.129 TE22Z7JFP4P2 - 20,000 Total Institute of Museum and Library Services - 20,000 US Department of Small Business Administration
Direct Programs:
Shuttered Venue Operators Grant * 59.075 N/A -$ 3,479,911$ Total US Department of Small Business Administration - 3,479,911 Executive Office of the President - Office of National Drug Control Policy Pass-through State of California:
High Intensity Drug Trafficking Areas Program 95.001 E2TSDGFNMF99 - 246,251 Total Executive Office of the President - Office of National Drug Control Policy - 246,251
U.S. Department of Homeland Security
Direct Programs:
National Urban Search and Rescue (US&R) Response System * 97.025 N/A - 1,355,357 Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 N/A - 274,063 Assistance to Firefighters Grant * 97.044 N/A - 515,286 Pass-through State of California:
Homeland Security Grant Program 97.067 UTM3S7LKYQZ4 790,133 2,571,603 Pass-through Riverside County:
Homeland Security Grant Program 97.067 UGKSJJCNHPP3 - 55,427 Emergency Management Performance Grants 97.042 UGKSJJCNHPP3 - 161,058 Total U.S. Department of Homeland Security 790,133 4,932,794 Total Other Programs 5,627,590 28,828,465
Total Federal Expenditures 6,523,077$ 34,346,636 $ * Denotes major program
Note b: There were no federal awards expended in the form of noncash assistance and insurance in effect during the year.
Note a: Refer to Note 1 to the schedule of expenditures of federal awards fora description of significant accounting policies used in preparing this schedule.
8 CITY OF RIVERSIDE
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies Applicable t o the Schedule of Expenditures of Federal Awards
a. Scope of Presentation
The accompanying schedule presents only the expenditures incurred by the City of Riverside, California, that are reimbursable under federal programs of federal financial assistance. For the purposes of this schedule, federal awards include both federal financial assistance received directly from a federal agency, as well as federal funds received indirectly by the City from a non-federal agency or other organ ization. Only the portion of program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with state, local or other non-federal funds are excluded from the accompanying schedule.
b. Basis of Accounting
The expenditures included in the accompanying schedule were rep orted on the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are incurred when the City becomes obligated for payment as a result of the receipt of the related goods and services. Expenditures reported included any property or equipment acquisitions incurred under the federal program.
c. Indirect Cost Rate
The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Note 2: Federal Loan Programs with Compliance Requirements
Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the accompanying schedule . T h e b a l a n c e o f l o a n s outstanding with compliance requirements at June 30, 2022, consists of:
Assistance
Listing Number Program Name
Balance at
June 30, 2022
14.218 CDBG Loans Program 115,904 $
14.239 HOME Loans Program 888,380
Total loans subject to continuing compliance requirements 1,004, 284$
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