Audit 1567

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and State Matching Funds (the Schedule) includes the Federal awards and State matching fund activity of Florida Healthy Kids Corporation under programs of the federal and state government for the year ended June 30, 2023 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 Florida Healthy Kids Corporation it is not intended to and does not present the financial position, changes in net assets, or cash flows of Florida Healthy Kids Corporation. 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, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Florida Healthy Kids Corporation has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance For the year ended June 30, 2023, there were no pass through amounts to subrecipients.