Audit 342431

Title: NOTE A - SIGNIFICANT ACCOUNTING POLICY AND BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and the Schedule of State Financial Assistance include the federal and state grant activities of Breakthrough Miami, Inc. (the “Organization”) and is presented on the accrual basis. The information on these schedules is presented in accordance with the requirements of Chapter 10.650, Rules of the Auditor General; and the requirements of Chapter 691-5, Rules of the Florida Department of Financial Services, Florida Administrative Code. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards and the Schedule of State Financial Assistance include the federal and state grant activities of Breakthrough Miami, Inc. (the “Organization”) and is presented on the accrual basis. The information on these schedules is presented in accordance with the requirements of Chapter 10.650, Rules of the Auditor General; and the requirements of Chapter 691-5, Rules of the Florida Department of Financial Services, Florida Administrative Code. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the financial statements.

Title: NOTE B - DE MINIMIS INDIRECT COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and the Schedule of State Financial Assistance include the federal and state grant activities of Breakthrough Miami, Inc. (the “Organization”) and is presented on the accrual basis. The information on these schedules is presented in accordance with the requirements of Chapter 10.650, Rules of the Auditor General; and the requirements of Chapter 691-5, Rules of the Florida Department of Financial Services, Florida Administrative Code. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis cost rate. The Organization did not elect to use the 10% de minimis cost rate.