Audit 11922

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Florida Single Audit Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: There is no indirect cost rate used for admin allocation The accompanying schedule of expenditures of federal awards and state financial assistance (the “Schedule”) includes the federal award activity and state grant activity of Healthy Start Coalition of Palm Beach County, Inc. d/b/a Healthy Beginnings Coalition of Palm Beach County (the “Coalition”) for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), and Chapter 10.650, Rules of the Auditor General (“Chapter 10.650”). Because the Schedule presents only a selected portion of the operations of the Coalition, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Coalition.

Title: Note 3 - Matching Requirements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Florida Single Audit Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: There is no indirect cost rate used for admin allocation Certain grants funded by the U.S. Department of Health and Human Services (“HHS”) include State matching funds and maintenance of effort funding requirements. The Medical Assistance Program (CFDA 93.778) under Contract GFA089-28 includes State matching funding from the State of Florida Department of Health (“DOH”). The State matching amounts are considered part of the federal award and therefore are not considered State financial assistance subject to Section 215.97, Florida Statutes, the Florida Single Audit Act. The amounts designated as matching funds for federal award program is summarized as follows: AL Number Amount Medical Assistance Program 93.778 $ 706,851 Total $ 706,851