Title: Note (2): Basis of Consolidation
Accounting Policies: Note (1): Basis of Accounting The Consolidated Schedule of Expenditures of Federal Awards and State Financial Assistance is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Consolidated Schedule of Expenditures of Federal Awards and State Financial Assistance includes the federal awards and state financial assistance received by Community Based Care of Brevard, Inc. d/b/a Brevard Family Partnership and its financially interrelated affiliate, Brevard C.A.R.E.S., Inc., which are under common control. Intercompany transactions have been eliminated in consolidation.
Title: Note (3): Service Provided Contracts
Accounting Policies: Note (1): Basis of Accounting The Consolidated Schedule of Expenditures of Federal Awards and State Financial Assistance is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Only revenues earned in accordance with the contract terms are reported as expenditures on the Consolidated Schedule of Expenditures of Federal Awards and State Financial Assistance.
Title: Note (5): Sub-recipients
Accounting Policies: Note (1): Basis of Accounting The Consolidated Schedule of Expenditures of Federal Awards and State Financial Assistance is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Community Based Care of Brevard, Inc. d/b/a Brevard Family Partnership and affiliates have obtained and acted upon required sub-recipient audit reports and these reports meet the requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Chapter 10.650, Rules of the Auditor General, State of Florida. The audit reports have been submitted within the required time frames and audit findings have been addressed within six months. Of the expenses presented in the accompanying Consolidated Schedule of Federal Awards and State Financial Assistance, Community Based Care of Brevard, Inc. d/b/a Brevard Family Partnership provided federal and state awards under contract GJ401 to sub-recipients as follows: Federal Awards: U.S. Department of Health and Human Services Marylee Allen Promoting Safe and Stable Families 93.556 $ 528,379 Social Services Block Grant 93.667 364,147 Temporary Assistance for Needy Families 93.558 894,869 Foster Care Title IV-E 93.658 2,270,377 Child Welfare Services-State Grant 93.645 373,876 Adoption Assistance 93.659 241,435 93.674 188,228 Child Abuse and Neglect State Grants 93.669 75,190 State Access & Visitation Grant 93.597 8,799 Total Federal 4,945,300 State Matching of Federal Awards Marylee Allen Promoting Safe and Stable Families 93.556 $ 7,562 Stephanie Tubbs Jones Child Welfare Services Program 93.645 124,625 Adoption Assistance 93.659 241,435 John H Chafee Care Program for Successful Transition to Adulthood 93.674 47,057 Temporary Assistance for Needy Families-TANF Cluster 93.558 1,371,994 Foster Care Title IV-E 93.658 1,901,942 To be Tested Pursuant to OCA Activity 93.XXX 3,910,603 Total State Matching of Federal Awards $ 7,605,218 State Financial Assistance: State of Florida, Department of Children and Families Out-of-Home Supports 60.074 41,874 CBC-Adoption Services 60.076 4,950 CBC-Purchase for Therapeutic Services for Children 60.183 61,137 CBC - Extended Foster Care Program 60.141 38,710 Independent Living Program 60.112 7,968 CBC-Sexually Exploited Children 60.138 25,925 Total State 180,564 Total Federal Awards, State Matching of Federal Awards, and State Financial Assistance $ 12,731,082
Title: Note (5): Sub-recipients (continued)
Accounting Policies: Note (1): Basis of Accounting The Consolidated Schedule of Expenditures of Federal Awards and State Financial Assistance is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Subrecipients are as follows: 4 Kids South Florida $ 312 Aspire 15,100 Attain 105,850 Brevard Behavioral Consultants 15,986 Brevard C.A.R.E.S. 2,649,458 Coastal Behavioral Therapy 127,203 Crosswinds Youth Services 504,935 Del B Angels 387,326 Devereux 328,679 Eckerd Youth Alternatives 175,106 Elevated Youth Alternatives 15,294 Family Allies 5,401,475 FL Baptist Children's Home 150,984 FL United Methodist 71,825 Friends of Children and Families 437,320 Grandbrook Homecare 237,200 Hands of Mercy 34,390 Hearts of Florida Youth Ranch 13,650 Home Safe 137,507 Images of Glory 25,925 Impower 183,916 Mockingbird Quality Care 49,810 Pediatric Pavillion 8,512 Res-Care 17,617 Reyna Group Home 1,540 St. Augustine Youth Services 142,351 The Grove 2,750 The Haven for Children 944,860 Waypoint Residential Care/Twin Oaks Juvenile 21,780 Yellow Umbrella 64,421 $ 12,273,082