Audit 10538

Title: Match Participation Requirements Accounting Policies: The Schedule of Expenditures of Federal Awards and State Financial Assistance has been prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America and is in accordance with the Uniform Guidance, Florida Single Audit Act (Florida Statute 215.97) and Florida Auditor General Rule 10.650. Expenditures reported on the Schedule of Expenditures of Federal Awards and State Financial Assistance include cash disbursements, whether capitalized or expensed, during the fiscal year, as well as grant related amounts recorded as payable at year end. Revenues reported on the Schedule of Expenditures of Federal Awards and State Financial Assistance include cash receipts, whether recognized or deferred, as well as grant receivables recorded at year end. Expenditures reported on the Schedule are recognized following the cost principles contained in the Uniform Guidance, Florida Single Audit Act (Florida Statute 215.97) and Florida Auditor General Rule 10.650 wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Abuse Counseling and Treatment, Inc. did not routinely allocate costs to Federal Award programs. Costs charged to such programs were direct costs unless specifically incurred for the program and allowed and indicated as such. Abuse Counseling and Treatment, Inc. received financial assistance under several grants and contracts. For the fiscal year ended June 30, 2023, Abuse Counseling and Treatment, Inc. had met its match/participation requirement for the State of Florida Department of Children and Family grants. The State of Florida Attorney General removed the match requirements from its grants for the year ended June 30, 2023.