Audit 301532

Title: Note 1- 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 the Uniform Guidance and the Florida Single Audit Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards and state financial assistance (the “Schedule”) includes the federal award and state grant activity of Children’s Services Council of Palm Beach County (the “Council”) under programs of the federal government and state agencies for the fiscal year ended September 30, 2023. 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 (“Uniform Guidance”), and Chapter 10.550, Rules of the Auditor General (“Chapter 10.550”). Because the Schedule presents only a selected portion of the operations of the Council, it is not intended to and does not present the financial position, or the changes in net position of the Council.

Title: Note 3 - Matching Requirements 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 the Uniform Guidance and the Florida Single Audit Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. Certain grants funded by the U.S. Department of Health and Human Services (“HHS”) include State matching funds and maintenance of effort funding requirements. The Medical Assistance Program (CFDA 93.778) under Contract GFA089-28 includes State matching funding from the State of Florida Department of Health (“DOH”). The State matching amounts are considered part of the federal award and therefore are not considered State financial assistance subject to Section 215.97, Florida Statutes, the Florida Single Audit Act. The amounts designated as matching funds for federal award programs are summarized as follows: Medical Assistance Program Cluster- 93.778 - $675,405.