Title: Pass-Through Awards
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Did not use de minimus cost rate
The Organization receives federal financial assistance from the U.S. Department of Agriculture, which is a pass-through award from the State of Florida, Department of Health. The Organization also receives federal financial assistance from the U.S. Department of Health and Human Services under Title XX and under Voluntary Pre-kindergarten Education Program as a pass-through award from the School District of Hillsborough County, Florida. Federal financial assistance from the U.S Department of Health and Human Services are also received under the Head Start for School Readiness Reauthorization Act as a pass-through from Eckerd Connects. The amounts of direct awards and pass-through awards are included on the schedule of expenditures of federal awards.
Title: Contingencies
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Did not use de minimus cost rate
The federal programs shown in the schedule of expenditures of federal awards are subject to financial and compliance audits by grantor agencies, which, if instances of material noncompliance are found, may result in disallowable expenditures, and affect the Organization's continued participation in specific programs. The amount, if any, of expenditures, which may be disallowed by the grantor agencies, cannot be determined at this time, although the Organization expects such amounts, if any, to be immaterial.
Title: Subrecipients
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Did not use de minimus cost rate
Of the federal expenditures presented in the schedule, the Organization provided federal awards to subrecipients as follows: Assistance Living Number: 10.558 Federal Program: Child and Adult Food Care Program Amount Provided to Subrecipients: $4,861,316 As a subrecipient, the Organization has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these sub-awards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Did not use de minimus cost rate
The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.