Title: SUPPLEMENTARY SCHEDULE OF FLORIDA PASS-THROUGH AWARDS BY FEDERAL ASSISTANCE
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of National Youth Advocate Program, Inc., (NYAP) under programs of the federal government for the year ended December 31, 2022. 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). Because the Schedule presents only a selected portion of the operations of NYAP, it is not intended to and does not present NYAPs financial position, changes in net assets, or cash flows. Summary of Significant Accounting Policies: (a) 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 are limited as to reimbursement. (b) NYAP has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. (c) There are no awards passed through to subrecipients. (d) Pass-through identifying numbers were not available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
LISTING NUMBER REQUESTED BY FLORIDA DEPARTMENT OF CHILDREN AND FAMILIES: Childnet, Inc. - Contract No. YAP22CPA/NYA22CPA/NYA22BST, 93.556 $71,045, 93.558 $559, 93.575 $-0-, 93.645 $-0-, 93.658 $438,204, 93.659 $40,376, 93.667 $-0- and 93.669 $-0-; Family Support Services of North Florida, Inc. - Contract No. CMO-020-NYAP, 93.556 $17,064, 93.558 $600,065, 93.575 $-0-, 93.645 $269,105, 93.658 $1,255,809, 93.659 $111,116, 93.667 $-0- and 93.669 $3,273; Sarasota Family YMCA, Inc. - Contract No. NYAOHCS18, 93.556 $-0-, 93.558 $2,337, 93.575 $499, 93.645 $-0-, 93.658 $124,877, 93.659 $11,341, 93.667 $83,936 and 93.669 $-0-; Citrus Family Care Network - Contract No. 20-11, 93.556 $0, 93.558 $0, 93.575 $-0-, 93.645 $-0-, 93.658 $96,376, 93.659 $0, 93.667 $102,307 and 93.669 $-0-; Children's Network of Southwest Florida - Contract No. DAS21, 93.556 $0, 93.558 $30, 93.575 $-0-, 93.645 $-0-, 93.658 $58,475, 93.659 $2,202, 93.667 $84,773 and 93.669 $-0-; Children's Network of Hillsborough, LLC - Contract No. DBA01, 93.556 $0, 93.558 $52, 93.575 $-0-, 93.645 $-0-, 93.658 $79,273, 93.659 $3,732, 93.667 $23,299 and 93.669 $-0-;and Lakeview Center, Inc. - Contract No. C-014-100, 93.556 $416, 93.558 $14,398, 93.575 $0, 93.645 $6,552, 93.658 $197,920, 93.659 $28,418, 93.667 $-0- and 93.669 $0.