Audit 1860

Title: 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, wherein certain types of expenditures are not allowable or limited as to eimbursement. De Minimis Rate Used: N Rate Explanation: The Center has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Broward Community and Family Health Centers, Inc. (the “Center”) under programs of the federal government for the year ended January 31, 2023. The information in the Schedule is presented 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 the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.

Title: RECEIVABLE FROM U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 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, wherein certain types of expenditures are not allowable or limited as to eimbursement. De Minimis Rate Used: N Rate Explanation: The Center has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Center submits requests for reimbursement to the U.S. Department of Health and Human Services (“HHS”) on a periodic basis. At January 31, 2023, receivables totaling $108,586 were outstanding from the HHS.

Title: SUBRECIPIENTS 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, wherein certain types of expenditures are not allowable or limited as to eimbursement. De Minimis Rate Used: N Rate Explanation: The Center has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. There were no federal awards provided to subrecipients.