Notes to SEFA
Title: Note 1 - Basis of Presentation
Accounting Policies: Note 1 - Basis of Presentation, Note 2 - Summary of Significant Accounting Policies, Note 3 - Sub-Recipients, Note 4 – Matching Funds for Federal Programs
De Minimis Rate Used: N
Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompany Schedule of Expenditures of Federal Awards and State Financial Assistance (the
Schedule) includes the federal awards and state financial assistance activity of Partnership for Strong Families, Inc. (the Organization) under programs of federal and state government for the year ended June 30, 2023, 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); and Chapter 10.650, Rules of the Auditor General. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization.
Title: Note 2 - Summary of Significant Accounting Policies
Accounting Policies: Note 1 - Basis of Presentation, Note 2 - Summary of Significant Accounting Policies, Note 3 - Sub-Recipients, Note 4 – Matching Funds for Federal Programs
De Minimis Rate Used: N
Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
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, whereincertain types of expenditures are not allowable or are limited as to reimbursement Only revenues earned in accordance with the contract terms are reported as expenditures on the Schedule. The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 3 - Sub-Recipients
Accounting Policies: Note 1 - Basis of Presentation, Note 2 - Summary of Significant Accounting Policies, Note 3 - Sub-Recipients, Note 4 – Matching Funds for Federal Programs
De Minimis Rate Used: N
Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization provided funding to the following sub-recipients as follows:
Title: Note 4 – Matching Funds for Federal Programs
Accounting Policies: Note 1 - Basis of Presentation, Note 2 - Summary of Significant Accounting Policies, Note 3 - Sub-Recipients, Note 4 – Matching Funds for Federal Programs
De Minimis Rate Used: N
Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The following funds were provided by the State of Florida, through the Department of Children and Families as matching funds for the Federal Programs under Contract. CJ149 as follows: