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 the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Negative amounts shown on the Schedule represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years. The Healthy Start
Coalition of Hillsborough County has elected to use the 10% de minimis indirect cost rate as
allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant
activity of Healthy Start Coalition of Hillsborough County, Inc. (the “Coalition”) and is presented
on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of the basic financial statements.
Title: CONTINGENCIES
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,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Negative amounts shown on the Schedule represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years. The Healthy Start
Coalition of Hillsborough County has elected to use the 10% de minimis indirect cost rate as
allowed under the Uniform Guidance.
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 the Coalition's continued participation in specific programs. The amount of
expenditures which may be disallowed by the grantor agencies cannot be determined at this
time, although the Coalition expects such amounts, if any, to be immaterial.
Title: STATE MATCHING FUNDS FOR FEDERAL PROGRAMS
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,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Negative amounts shown on the Schedule represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years. The Healthy Start
Coalition of Hillsborough County has elected to use the 10% de minimis indirect cost rate as
allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
State funds awarded to the Coalition as matching funds for federal programs consisted of the
following:
State Contract # Expenditures
Medical Assistance Program (Medicaid) GFA089-13-01 (A1, A2, A3) $ 1,342,485
COSGG R1 (A1, A2, A3) 1,535,358
Promoting Safe and Stable Families HF-20-25-01 (A5, A6, A7, A8, A9) 19,814
Temporary Assistance for Needy Families Block grant HF-20-25-01 (A5, A6, A7, A8, A9) 592,176
$ 3,489,833