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 and Chapter 10.650, Rules of the State of Florida Auditor General. Under these cost principles, certain expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: Due to Eckerd Youth Alternatives, Inc. historical use of a negotiated indirect cost rate agreement with the US Department of Health and Human Services, Eckerd Youth Alternatives, Inc. is not using the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Paxen, LLC has elected to use the 10 percent de minimis indirect cost rate allowed 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 Eckerd Youth Alternatives, Inc. (d/b/a Eckerd Connects) and its affiliate, Paxen, LLC (collectively, “Eckerd Connects”) under programs of the federal government and the State of Florida for the year ended June 30, 2024. 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”) and Chapter 10.650, Rules of the State of Florida Auditor General. Because the Schedule presents only a selected portion of the operations of Eckerd Connects, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of Eckerd Connects.
Title: Summary of Significant Accounting Policies
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 and Chapter 10.650, Rules of the State of Florida Auditor General. Under these cost principles, certain expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: Due to Eckerd Youth Alternatives, Inc. historical use of a negotiated indirect cost rate agreement with the US Department of Health and Human Services, Eckerd Youth Alternatives, Inc. is not using the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Paxen, LLC has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
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 and Chapter 10.650, Rules of the State of Florida Auditor General. Under these cost principles, certain expenditures are not allowable or are limited as to reimbursement.
Title: Non-Cash Assistance/Federal Insurance
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 and Chapter 10.650, Rules of the State of Florida Auditor General. Under these cost principles, certain expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: Due to Eckerd Youth Alternatives, Inc. historical use of a negotiated indirect cost rate agreement with the US Department of Health and Human Services, Eckerd Youth Alternatives, Inc. is not using the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Paxen, LLC has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Eckerd Connects and its affiliates had non-cash assistance in the form of food commodities totaling $7,614 for the year ended June 30, 2024. Eckerd Connects and its affiliates did not have Federal Insurance in force during the year ended June 30, 2024.
Title: Other
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 and Chapter 10.650, Rules of the State of Florida Auditor General. Under these cost principles, certain expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: Due to Eckerd Youth Alternatives, Inc. historical use of a negotiated indirect cost rate agreement with the US Department of Health and Human Services, Eckerd Youth Alternatives, Inc. is not using the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Paxen, LLC has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule includes federal expenditures awarded by pass-through agencies. Expenditures of certain federal programs were awarded to Eckerd Connects by more than one pass-through agency or under more than one contract.
Due to Eckerd Youth Alternatives, Inc.’s historical use of a negotiated indirect cost rate agreement with the U.S. Department of Health and Human Services, Eckerd Youth Alternatives, Inc. is not using the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Paxen, LLC has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Total federal expenditures by federal program for the year ended June 30, 2024 were as follows:
Federal Total
Assistance Eckerd Youth Federal
Listing Number Federal Program Alternatives, Inc. Paxen, LLC Expenditures
Child Nutrition Cluster:
10.553 School Breakfast Program $ 87,273 - 87,273
10.555 National School Lunch Program 184,599 - 184,599
Total Child Nutrition Cluster 271,872 - 271,872
SNAP Cluster:
10.561 National School Lunch Program 227 - 227
Food Distribution Cluster:
10.569 Emergency Food Assistance Program (Food Commodities) 7,614 - 7,614
Economic Development Cluster:
11.307 Economic Adjustment Assistance 140,814 - 140,814
WIOA Cluster:
17.258 WIOA Adult Program 10,470,573 308,370 10,778,943
17.259 WIOA Youth Activities 12,747,877 1,445,158 14,193,035
17.278 WIOA Dislocated Worker Formula Grants 4,798,876 136,194 4,935,070
Total WIOA Cluster 28,017,326 1,889,722 29,907,048
Employment Service Cluster:
17.207 Employment Service/Wagner-Peyser Funded Activities 131,336 - 131,336
17.225 Unemployment Insurance Program 981,767 - 981,767
17.245 Trade Adjustment Assistance for Workers 64,841 - 64,841
17.268 H-1B Job Training Grants 1,385,776 - 1,385,776
17.270 Reentry Employment Opportunities 2,212,904 - 2,212,904
17.274 YouthBuild 315,841 - 315,841
17.277 WIOA National Dislocated Worker Grants/
WIA National Emergency Grants 305,980 - 305,980
17.285 Registered Apprenticeship 189,733 - 189,733
21.019 Coronavirus Relief Fund 299,540 - 299,540
66.039 Diesel Emission Reduction Act (DERA) National Grants 482 - 482
84.000 E-Rate 29,561 - 29,561
84.013 Title I State Agency Program for Neglected and Delinquent
Children and Youth 35,986 - 35,986
84.126 Rehabilitation Services Vocational Rehabilitation
Grants to States 273,150 - 273,150
84.425U American Rescue Plan–Elementary and Secondary School
Emergency Relief (ARP ESSER) 104,879 - 104,879
93.556 MaryLee Allen Promoting Safe and Stable Families Program 44,970 - 44,970
93.558 Temporary Assistance to Needy Families 7,154,123 - 7,154,123
93.575 Child Care and Development Block Grant 26,867 - 26,867
Head Start Cluster:
93.600 Head Start 6,952,354 - 6,952,354
93.645 Stephanie Tubbs Jones Child Welfare Services Program 22,283 - 22,283
93.658 Foster Care Title IV-E 1,041,324 - 1,041,324
93.659 Adoption Assistance 12,483 - 12,483
Medicaid Cluster:
93.778 Medical Assistance Program 1,134 - 1,134
93.788 Opioid STR 224,173 - 224,173
93.958 Block Grants for Community Mental Health Services 408 - 408
93.959 Block Grant for the Prevention and Treatment
of Substance Abuse 2,961,552 - 2,961,552
$ 53,211,300 1,889,722 55,101,022