Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 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 State of Florida Auditor General, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S. Department of Health and Human Services, the Organization is not using the 10% de minimis rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards and state financial assistance (the “Schedule”) includes the federal and state grant activity of Children’s Home Network under programs of the federal and state governments for the year ended June 30, 2023. The information in this Schedule is presented 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 State of Florida Auditor General. Because the Schedule presents only a selected portion of the operations of Children’s Home Network, it is not intended to and does not present the combined financial position, changes in net assets, or cash flows of Children’s Home Network.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 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 State of Florida Auditor General, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S. Department of Health and Human Services, the Organization is not using the 10% de minimis 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 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 State of Florida Auditor General, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Other
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 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 State of Florida Auditor General, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S. Department of Health and Human Services, the Organization is not using the 10% de minimis rate allowed under the Uniform Guidance.
The accompanying Schedule includes federal and state expenditures awarded by pass-through agencies. Expenditures of certain federal programs and state projects were awarded to Children’s Home Network by more than one pass-through agency or under more than one contract.
Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S. Department of Health and Human Services, the Organization is not using the 10% de minimis rate allowed under the Uniform Guidance.
Total federal expenditures by federal program and state financial assistance by state project for the year ended June 30, 2023 were as follows:
AL/CSFA
Number Federal Program/State Project Expenditures
Child Nutrition Cluster:
10.553 School Breakfast Program $ 31,592
10.555 National School Lunch Program 47,178
78,770
CDBG - Entitlement Grants Cluster:
14.218 Community Development Block Grants/Entitlement Grants 1,071,711
93.556 Promoting Safe and Stable Families 155,771
93.558 Temporary Assistance for Needy Families (TANF) 149,679
93.575 Child Care and Development Block Grant 117,751
93.645 Stephanie Tubbs Jones Child Welfare Services Program 49,133
93.658 Foster Care Title IV-E 1,911,190
93.659 Adoption Assistance 115,276
93.667 Social Services Block Grant 292,034
93.674 John H. Chafee Foster Care Program for Successful
Transition to Adulthood 5,400
Total Expenditures of Federal Awards $ 3,946,715
60.074 Out-of-Home Supports $ 2,840,999
60.141 Extended Foster Care Program 122,112
60.206 Family Finders Program 235,602
60.207 Kinship Navigator Program 1,577,992 Total Expenditures
of State Financial Assistance $ 4,776,705