Title: Commitments and Contingencies
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Buckner International (the Organization) and is presented on the accrual basis of accounting. 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 (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% deminimis indirect cost rate.
Federal awards are subject to periodic review and assessment by the related federal and state agencies. The Organization believes the resolution of matters related to these reviews will not have a significant impact on the Organizations financial position.
Title: Federal Programs Administered by the Organization - Part 1
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Buckner International (the Organization) and is presented on the accrual basis of accounting. 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 (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% deminimis indirect cost rate.
U.S. Department of Agriculture Child and Adult Care Food ProgramThe objective of this program is to provide financial assistance to states for payment of food assistance (breakfast, lunch and snacks) on behalf of children who meet income and resource requirements. The Organization provides nutritious meals and snacks to children of low-income families in Buckner Children and Family Services programs in Lufkin. The Organization receives funding for meals and snacks on a reimbursement basis through the Texas Department of Agriculture.U.S. Department of Health and Human Services Chafee Foster Care Independence ProgramThe Organization provides PAL Case Management and Aftercare Services (under new procurement effective 9/01/2022 became PAL Transition and Financial Support Services (TFSS)) and PAL Life Skills Training in Region 1 (offices in Lubbock and Amarillo) and Region 5 (offices in Beaumont and Lufkin) to young adults, ages 14 to 21, who are transitioning from Child Protective Services care to independent living. PAL Case Management and Aftercare Services are provided to support youth as they work toward self-sufficiency by gaining education, job skills, life management skills and social skills. PAL Life Skills Training is provided to help youth develop skills needed to function as adults as they transition to independent living. Core training topics are health and safety, housing and transportation, job readiness, financial management, life decisions/responsibilities and personal/social relationships. The Organization receives funding for these services on a reimbursement basis through the Texas Department of Family and Protective Services (TDFPS).U.S. Department of Health and Human Services Community-Based Child Abuse Prevention: Fatherhood E.F.F.E.C.T. (Educating Fathers for Empowering Children Tomorrow)The Organization provides preventative services and has organized a community collaboration focused on developing resources for fathers and their families in Jefferson County (Beaumont area). The Fatherhood program provides evidence-based curricula (24/7 Dad and Parents as Teachers) to fathers/father figures in individualized sessions and groups. Fathers are also provided service coordination as needed, which connects them to other resources in Jefferson County. The program goals are to empower and educate fathers, collaborate with community partners, and develop a community collaboration to build an infrastructure that supports fathers and strengthens families.U.S. Department of Health and Human Services Promoting Safe and Stable FamiliesThe Organization has developed a Family and Youth Success (FAYS) program which operates in Southeast Texas (office in Beaumont) and the Rio Grande Valley (offices in Harlingen and Mission). The goal of this program is the provision of timely and appropriate services for at-risk youth and their families to reduce risk and stabilize families in need. Program services include outreach services, intake and screening, crisis intervention services, case management (provided to youth and family members), skills-based training, parenting advocacy, and emergency residential services (for the youth only) to eligible youth and their families.HB5 Texas Department of Family and Protective Services Foster Care Capacity ExpansionThe Organization has implemented a program to expand foster care to address the existing foster care capacity shortage. The main objectives for this program are to serve children in the target population with the highest level of complex behavioral and mental health needs by placing them in therapeutic foster homes, and to implement services that are a direct solution to long term placement stability and providing a continuous service. Foster Care Capacity services are provided through Buckners foster care locations.
Title: Federal Programs Administered by the Organization - Part 2
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Buckner International (the Organization) and is presented on the accrual basis of accounting. 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 (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% deminimis indirect cost rate.
U.S. Department of Health and Human Services Temporary Assistance for Needy FamiliesThe Organization has developed the Fostering Youth Independence (FYi) Centers (the Center) in Amarillo, Beaumont, and Lubbock. The Center provides a one-stop shop for teenagers and young adults aging out of the foster care system. The Center provides access to services including educational tutoring, GED preparation, and aid with technical schools or colleges. In addition, assistance in finding employment, financial assistance, case management, counseling and mentor connections is also available.U.S. Department of Health and Human Services Covid-19 Provider Relief FundThe objective of the Provider Relief Fund (PRF) program is to support eligible health care providers in the battle against the COVID-19 pandemic. The PRF program provides relief funds to eligible providers of health care services and support for health care-related expenses or lost revenues attributable to coronavirus. The PRF program can be used by all Buckner locations and employees who qualify per the grant agreement.The Organization received PRF payments under the CARES Act from the Department of Health and Human Services (HHS) totaling $643,465 for PRF reporting periods 3 and 4. COVID-19 impacted Buckner operationally and financially in 2020, particularly in Buckner Retirement Services (BRS), where occupancy declined as a direct result of the pandemic due to operational restrictions placed on the communities. The PRF payments helped offset expenses and lost revenue resulting from the pandemic. The expenditures and lost revenue amounts are reported on the Schedule of Expenditures of Federal Awards (SEFA) included in this report.The amounts reported in the SEFA for the PRF program (including both expenditures and lost revenues) are based upon the PRF report that is required to be submitted to the Health Resources and Service Administration (HRSA) reporting portal. PRF expenditures in the SEFA cover periods 3 and 4 of the HRSA reporting portal, as required by HHS. These expenditures were incurred between January 1, 2020 and December 31, 2022.Baptist Memorials Ministries (BMM), a subsidiary of BRS, received pass through funding from the Seminole Hospital District of Gains County (Seminole). Seminole reported these funds on the HRSA reporting portal, as required by HHS.