Title: NOTE (1): Basis of Accounting
Accounting Policies: 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 Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs and state projects for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal programs and state projects are determined by the revelant federal or state agency.
The Consolidated Schedule of Expenditures of Federal Awards and State Financial Assistance is prepared on the accrual basis of accounting.
Title: NOTE (2): Basis of Consolidation
Accounting Policies: 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 Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs and state projects for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal programs and state projects are determined by the revelant federal or state agency.
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 affiliates, Brevard C.A.R.E.S., Inc., The National Center for Innovation and Excellence, Inc., and Family Allies, Inc., which are under common control. Intercompany transactions have been eliminated in consolidation.
Title: NOTE (3): Service Provided Contracts
Accounting Policies: 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 Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs and state projects for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal programs and state projects are determined by the revelant federal or state agency.
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 (4): Indirect Cost Rates
Accounting Policies: 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 Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs and state projects for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal programs and state projects are determined by the revelant federal or state agency.
The Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs and state projects for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal programs and state projects are determined by the revelant federal or state agency.
Title: NOTE (5): Sub-recipients
Accounting Policies: 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 Organization has elected to not use the 10% de minimis indirect cost rate for its federal programs and state projects for the year ended June 30, 2023. The indirect cost rates used on the Organization's federal programs and state projects are determined by the revelant federal or state agency.
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 $ 413,395
Social Services Block Grant 93.667 956,984
Temporary Assistance for Needy Families 93.558 1,791,852
Foster Care Title IV-E 93.658 3,151,123
Child Welfare Services-State Grant 93.645 271,470
Adoption Assistance 93.659 298,533
John H Chafee Care Program for Successful Transition to
Adulthood 93.674 156,547
Child Abuse and Neglect State Grants 93.669 112,647
Comprehensive Community Mental Health Services for Children
with Serious Emotional Disturbances 93.104 639,440
Total Federal Awards 7,791,991
State Matching of Federal Awards
Marylee Allen Promoting Safe and Stable Families 93.556 7,073
Stephanie Tubbs Jones Child Welfare Services Program 93.645 90,490
Adoption Assistance 93.659 299,328
John H Chafee Care Program for Successful Transition to
Adulthood 93.674 39,137
Temporary Assistance for Needy Families-TANF Cluster 93.558 672,116
Foster Care Title IV-E 93.658 2,736,696
To be Tested Pursuant to OCA Activity 93.XXX 3,965,730
Total State Matching of Federal Awards 7,810,570
State Financial Assistance:
State of Florida, Department of Children and Families
Out-of-Home Supports 60.074 2,728,429
CBC-Adoption Services 60.076 11,228
CBC-Purchase for Therapeutic Services for Children 60.183 38,851
CBC-Extended Foster Care Program 60.141 190,718
Family Finders Program 60.206 64,083
Kinship Navigation Program 60.207 122,218
Early Childhood Court Case Management & Prevention Services 60.225 495
CBC-Sexually Exploited Children 60.138 96,475
Total State Financial Assistance 3,252,497
Total Federal Awards, State Matching of Federal Awards, and State Financial Assistance $ 18,855,058
Note (5): Sub-recipients (continued)
Subrecipients are as follows:
ALPHA House of Pinellas County $ 3,467
Anchor House Ministries 19,514
Aspire Health Partners 25,777
Attain 80,747
Brevard Behavioral Consultants 19,394
Brevard CARES 4,248,635
Camelot Community Care 567,173
Children's Harbor 81,585
Coastal Behavioral Therapy 112,990
Cross Roads Hope Academy 100,584
Crosswinds Youth Services 894,578
Del B Angels 507,298
Devereux 549,407
Family Allies 8,285,495
FL Baptist Children's Home (One More Child) 207,534
Florida United Methodist Children's Home (FUMCH) 54,000
Friends of Children and Families 643,247
Grandbrook Homecare 293,937
Hands of Mercy 27,772
Home Safe 62,374
Images of Glory 127,925
Integrity Care Group Homes 48,625
Miracles Outreach 30,780
National Center for Innovation and Excellence 285,465
Our Mother's Home 12,750
Pediatric Pavilion 17,325
Res-Care 149,522
St Augustine Youth Services (SAYS) 155,031
The Haven for Children 1,121,820
Waypoint Residential Care/Twin Oaks Juvenile 91,250
Yellow Umbrella 29,057
$ 18,855,058