Title: Scope of Audit
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the federal
grant activity of the Organization and is presented on the accrual basis. The information in the 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.
Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the
preparation of, the basic financial statements. 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, nor cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Administrative expenses are allocated to programs based on each program's portion of total direct costs using the modified direct method approved by the Commonwealth of Massachusetts.
Brockton Day Nursery, Inc. (herinafter "Organization") is a non-profit Organization established under the laws of the Commonwealth of Massachusetts. All operations related to the Organization's federal award programs are included in the scope of the audit in accordance with Title 2 U.S. Code of Federal Regulations (hereinafter "CFR") Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The U.S. Department of Health and Human Services has been designated as the Organization's oversight agency for the single audit. Compliance testing of all applicable types of compliance requirements, as described in the Compliance Supplement, was performed. The monetary threshold used to distinguish between Type A and Type B programs was $750,000. Specifically, compliance testing and tests of controls were performed for the following award programs which were tested as major federal awards.
Title: Period audited
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the federal
grant activity of the Organization and is presented on the accrual basis. The information in the 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.
Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the
preparation of, the basic financial statements. 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, nor cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Administrative expenses are allocated to programs based on each program's portion of total direct costs using the modified direct method approved by the Commonwealth of Massachusetts.
Single Audit testing procedures were performed for the Organization’s major federal award transactions
during the year ended June 30, 2023.
Title: Program Clusters
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the federal
grant activity of the Organization and is presented on the accrual basis. The information in the 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.
Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the
preparation of, the basic financial statements. 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, nor cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Administrative expenses are allocated to programs based on each program's portion of total direct costs using the modified direct method approved by the Commonwealth of Massachusetts.
The selection of major federal programs provides consideration to the U.S. Department of Health and Human Services CCDF Cluster (CFDA No. 93.575, Child Care and Development Block Grant; CFDA No. 93.596, Child Care Mandatory and Matching Funds of the Child Care and Development Fund); the Head Start Cluster (CFDA No. 93.600, Head Start); and the Child Nutrition Cluster (CFDA No. 10.555, National School Lunch Program).