Notes to SEFA
Title: CONTIGENCIES
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grantactivity of Phoenix Programs of Florida, Inc. (PP Florida) and is presented on the accrualbasis of accounting. The information in this schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because this schedule presents only a selected portion of the operations of PPFlorida, it is not intended to and does present the financial position, changes in net assets, orcash flows of PP Florida. All federal awards passed-through other governmental or non-profitagencies are included in the accompanying schedule.Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursements.Pass-through identifying numbers are presented when available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
These federal programs are subject to financial and compliance audits by grantor agencies,which, if instances of material noncompliance are found, may result in disallowed expenditures,and affect PP Floridas continued participation in specific programs. The amount of expenditureswhich may be disallowed by the grantor agencies cannot be determined at this time, althoughPP Florida expects such amounts, if any, to be immaterial.
Title: STATE MATCHING FUNDS FOR FEDERAL PROGRAMS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grantactivity of Phoenix Programs of Florida, Inc. (PP Florida) and is presented on the accrualbasis of accounting. The information in this schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because this schedule presents only a selected portion of the operations of PPFlorida, it is not intended to and does present the financial position, changes in net assets, orcash flows of PP Florida. All federal awards passed-through other governmental or non-profitagencies are included in the accompanying schedule.Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursements.Pass-through identifying numbers are presented when available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
State funds awarded to PP Florida as matching funds for federal programs consisted of thefollowing:Pass-through Entity Contract Number ExpendituresME061 $ 378,930QG037-21 408,236$ 787,166Federal Program Matched by State Awards93.959 Block Grants for Prevention andTreatment of Substance Abuse93.959 Block Grants for Prevention andTreatment of Substance AbuseThese expenditures are not subject to the Florida Single Audit Act.