Title: 1
Accounting Policies: The accompanying Schedules of Expenditures of Federal Awards, State and Other State Financial Assistance, and Local Financial Assistance (the Schedules) include the grant activity of Broward Partnership for the Homeless, Inc. ( BPHI) under programs of federal, state and local government for the year ended September 30, 2024. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedules present only a selected portion of the operations, it is not intended to and do not present the financial position, changes in net assets, or cash flows of BPHI.
De Minimis Rate Used: N
Rate Explanation: Did not elect to use the de minimis cost rate.
The accompanying Schedules of Expenditures of Federal Awards, State and Other State Financial Assistance, and Local Financial Assistance (the Schedules) include the grant activity of Broward Partnership for the Homeless, Inc. ( BPHI) under programs of federal, state and local government for the year ended September 30, 2024. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedules present only a selected portion of the operations, it is not intended to and do not present the financial position, changes in net assets, or cash flows of BPHI.
Title: 2
Accounting Policies: The accompanying Schedules of Expenditures of Federal Awards, State and Other State Financial Assistance, and Local Financial Assistance (the Schedules) include the grant activity of Broward Partnership for the Homeless, Inc. ( BPHI) under programs of federal, state and local government for the year ended September 30, 2024. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedules present only a selected portion of the operations, it is not intended to and do not present the financial position, changes in net assets, or cash flows of BPHI.
De Minimis Rate Used: N
Rate Explanation: Did not elect to use the de minimis cost rate.
Expenditures reported on the Schedules 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 Florida Auditor General, wherein certain types of expenditures are not allowable or are limited as to reimbursement, as applicable.
Title: 3
Accounting Policies: The accompanying Schedules of Expenditures of Federal Awards, State and Other State Financial Assistance, and Local Financial Assistance (the Schedules) include the grant activity of Broward Partnership for the Homeless, Inc. ( BPHI) under programs of federal, state and local government for the year ended September 30, 2024. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedules present only a selected portion of the operations, it is not intended to and do not present the financial position, changes in net assets, or cash flows of BPHI.
De Minimis Rate Used: N
Rate Explanation: Did not elect to use the de minimis cost rate.
BPHI did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.