Title: Basis of Presentation
Accounting Policies: (1) Basis of Presentation - The accompanying schedule of expenditures of federal awards and state financial assistance (the“Schedule”) includes the federal and state grant activity of Children’s Home Network underprograms of the federal and state governments for the year ended June 30, 2024. The information inthis Schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (“Uniform Guidance”) and Chapter 10.650, Rules of the State ofFlorida Auditor General. Because the Schedule presents only a selected portion of the operations ofChildren’s Home Network, it is not intended to and does not present the combined financialposition, changes in net assets, or cash flows of Children’s Home Network.
(2) Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles and AuditRequirements for Federal Awards, and Chapter 10.650, Rules of the State of Florida AuditorGeneral, wherein certain types of expenditures are not allowable or are limited as toreimbursement.
(3) Other - The accompanying Schedule includes federal and state expenditures awarded by pass-throughagencies. Expenditures of certain federal programs and state projects were awarded to Children’sHome Network by more than one pass-through agency or under more than one contract. Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S.Department of Health and Human Services, the Organization is not using the 10% de minimis rateallowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S.Department of Health and Human Services, the Organization is not using the 10% de minimis rateallowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards and state financial assistance (the“Schedule”) includes the federal and state grant activity of Children’s Home Network underprograms of the federal and state governments for the year ended June 30, 2024. The information inthis Schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (“Uniform Guidance”) and Chapter 10.650, Rules of the State ofFlorida Auditor General. Because the Schedule presents only a selected portion of the operations ofChildren’s Home Network, it is not intended to and does not present the combined financialposition, changes in net assets, or cash flows of Children’s Home Network.
Title: Summary of Significant Accounting Policies
Accounting Policies: (1) Basis of Presentation - The accompanying schedule of expenditures of federal awards and state financial assistance (the“Schedule”) includes the federal and state grant activity of Children’s Home Network underprograms of the federal and state governments for the year ended June 30, 2024. The information inthis Schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (“Uniform Guidance”) and Chapter 10.650, Rules of the State ofFlorida Auditor General. Because the Schedule presents only a selected portion of the operations ofChildren’s Home Network, it is not intended to and does not present the combined financialposition, changes in net assets, or cash flows of Children’s Home Network.
(2) Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles and AuditRequirements for Federal Awards, and Chapter 10.650, Rules of the State of Florida AuditorGeneral, wherein certain types of expenditures are not allowable or are limited as toreimbursement.
(3) Other - The accompanying Schedule includes federal and state expenditures awarded by pass-throughagencies. Expenditures of certain federal programs and state projects were awarded to Children’sHome Network by more than one pass-through agency or under more than one contract. Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S.Department of Health and Human Services, the Organization is not using the 10% de minimis rateallowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S.Department of Health and Human Services, the Organization is not using the 10% de minimis rateallowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles and AuditRequirements for Federal Awards, and Chapter 10.650, Rules of the State of Florida AuditorGeneral, wherein certain types of expenditures are not allowable or are limited as toreimbursement.
Title: Other
Accounting Policies: (1) Basis of Presentation - The accompanying schedule of expenditures of federal awards and state financial assistance (the“Schedule”) includes the federal and state grant activity of Children’s Home Network underprograms of the federal and state governments for the year ended June 30, 2024. The information inthis Schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (“Uniform Guidance”) and Chapter 10.650, Rules of the State ofFlorida Auditor General. Because the Schedule presents only a selected portion of the operations ofChildren’s Home Network, it is not intended to and does not present the combined financialposition, changes in net assets, or cash flows of Children’s Home Network.
(2) Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles and AuditRequirements for Federal Awards, and Chapter 10.650, Rules of the State of Florida AuditorGeneral, wherein certain types of expenditures are not allowable or are limited as toreimbursement.
(3) Other - The accompanying Schedule includes federal and state expenditures awarded by pass-throughagencies. Expenditures of certain federal programs and state projects were awarded to Children’sHome Network by more than one pass-through agency or under more than one contract. Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S.Department of Health and Human Services, the Organization is not using the 10% de minimis rateallowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S.Department of Health and Human Services, the Organization is not using the 10% de minimis rateallowed under the Uniform Guidance.
The accompanying Schedule includes federal and state expenditures awarded by pass-throughagencies. Expenditures of certain federal programs and state projects were awarded to Children’sHome Network by more than one pass-through agency or under more than one contract.
Due to the Organization’s historical use of a negotiated indirect cost rate agreement with the U.S.Department of Health and Human Services, the Organization is not using the 10% de minimis rateallowed under the Uniform Guidance.
Total federal expenditures by federal program and state financial assistance by state project for the
year ended June 30, 2024 were as follows:
AL/CSFA
Number Federal Program/State Project Expenditures
Child Nutrition Cluster:
10.553 School Breakfast Program $ 44,024
10.555 National School Lunch Program 37,784
81,808
SNAP Cluster:
10.561 State Administrative Matching Grants For Food Stamp Program 920
93.556 Promoting Safe and Stable Families 86,864
93.558 Temporary Assistance for Needy Families (TANF) 608,221
93.590 Community-Based Child Abuse Prevention Grants 21,212
93.645 Stephanie Tubbs Jones Child Welfare Services Program 32,139
93.658 Foster Care Title IV-E 1,492,609
93.659 Adoption Assistance 64,466
93.669 Child Abuse and Neglect State Grants 39,951
Medicaid Cluster:
93.778 Medical Assistance Program 4,593
Total Expenditures of Federal Awards $ 2,432,783
60.074 Out-of-Home Supports $ 3,659,801
60.138 CBC Sexually Exploited Children 8,955
60.141 Family Finders Program 27,463
60.183 CBC Purchase of Therapeutic Services for Children 1,174
60.206 Family Finders Program 143,330
60.207 Kinship Navigator Program 759,396
Total Expenditures of State Financial Assistance $ 4,600,119