Audit 339471

Title: Note 3 – Support Requiring Matching Funds Accounting Policies: Note 1 – Summary of Significant Accounting Policies The accompanying schedule of expenditures of federal awards includes the federal grant activities of Brevard Prevention Coalition, Inc. (“Organization”) 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”). 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, or cash flows of the Organization. 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. De Minimis Rate Used: Both Rate Explanation: Note 2 – Indirect Costs The Organization has elected not to use the 10% de minimis cost rate allowed by the Uniform Guidance for the Central Florida Cares Health Systems, Inc. awards. The Organization has elected to use the 10% de minimis cost rate allowed by the Uniform Guidance for its direct awards. From time to time, the Organization receives funding from various sources that requires the Organization to obtain matching funds. During the year ended June 30, 2024, the Organization obtained the required amount of matching funds.

Title: Note 4 – Contingency Accounting Policies: Note 1 – Summary of Significant Accounting Policies The accompanying schedule of expenditures of federal awards includes the federal grant activities of Brevard Prevention Coalition, Inc. (“Organization”) 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”). 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, or cash flows of the Organization. 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. De Minimis Rate Used: Both Rate Explanation: Note 2 – Indirect Costs The Organization has elected not to use the 10% de minimis cost rate allowed by the Uniform Guidance for the Central Florida Cares Health Systems, Inc. awards. The Organization has elected to use the 10% de minimis cost rate allowed by the Uniform Guidance for its direct awards. Expenditures incurred by the Organization are subject to audit and possible disallowance by federal agencies. Management believes that, if audited, an adjustment for disallowed expenses would be immaterial.