Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the audit 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), wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization receives funding for the Child Welfare Continuum of Care program through a unique funding methodology employed by the primary grantor agency, the Michigan Department of Health and Human Services (MDHHS) and passed through West Michigan Partnership for Children (WMPC). The Organization is required to report all expenditures incurred during the audit period on quarterly cost reports to WMPC, who submits quarterly to MDHHS. MDHHS then analyzes and makes a determination of the Federal award under which the costs will be claimed. An allocation of all Organization expenditures to their respective funding source, both Federal and State, was provided by WMPC subsequent to year-end.
During the year ended December 31, 2023, the Organization received additional funding of $300,000 from WMPC through a Workforce Stabilization grant, and $1,109,930 for the purpose of establishing a risk reserve for future expenditures incurred by the Child Welfare Continuum of Care program. Funds distributed are a culmination of net assets generated in multiple fiscal years by WMPC and are an unknown combination of State and Federal dollars based on the unique funding methodology. Federal expenditures, by program, are reported each year by WMPC based on allocations provided by MDHHS. Because the additional funds received by the Organization during the current year were included in expenditure totals used for current or prior year allocations, we have treated them as State dollars and have appropriately excluded from the schedule of expenditures of federal awards.
De Minimis Rate Used: N
Rate Explanation: Indirect cost rates are only applied for some grants and are based solely on allowable rates established with the grantor; communicated to the District in the associated grant agreement.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of D.A. Blodgett - St. John’s under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the audit 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). Because the Schedule presents only a selected portion of the operations of D.A. Blodgett - St. John’s it is not intended to and does not present the financial position, changes in net assets, or cash flows of D.A. Blodgett - St. John’s.
Title: Note D - Federal Income Reconciliation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the audit 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), wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization receives funding for the Child Welfare Continuum of Care program through a unique funding methodology employed by the primary grantor agency, the Michigan Department of Health and Human Services (MDHHS) and passed through West Michigan Partnership for Children (WMPC). The Organization is required to report all expenditures incurred during the audit period on quarterly cost reports to WMPC, who submits quarterly to MDHHS. MDHHS then analyzes and makes a determination of the Federal award under which the costs will be claimed. An allocation of all Organization expenditures to their respective funding source, both Federal and State, was provided by WMPC subsequent to year-end.
During the year ended December 31, 2023, the Organization received additional funding of $300,000 from WMPC through a Workforce Stabilization grant, and $1,109,930 for the purpose of establishing a risk reserve for future expenditures incurred by the Child Welfare Continuum of Care program. Funds distributed are a culmination of net assets generated in multiple fiscal years by WMPC and are an unknown combination of State and Federal dollars based on the unique funding methodology. Federal expenditures, by program, are reported each year by WMPC based on allocations provided by MDHHS. Because the additional funds received by the Organization during the current year were included in expenditure totals used for current or prior year allocations, we have treated them as State dollars and have appropriately excluded from the schedule of expenditures of federal awards.
De Minimis Rate Used: N
Rate Explanation: Indirect cost rates are only applied for some grants and are based solely on allowable rates established with the grantor; communicated to the District in the associated grant agreement.
“See the Notes to the SEFA for chart/table”