Title: NOTE 1 - 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 con-tained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
CFCHS’ indirect cost rate is dictated by its contract terms with the State of Florida Department of Children and Families (“DCF”). The 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance, is not in effect, nor is it available under its GHME1 contract with DCF.
De Minimis Rate Used: N
Rate Explanation: CFCHS’ indirect cost rate is dictated by its contract terms with the State of Florida Department of Children and Families (“DCF”). The 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance, is not in effect, nor is it available under its GHME1 contract with DCF.
The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the “Schedule”) includes the federal and state grant activity for Central Florida Cares Health System, Inc. (“CFCHS”) under programs of the federal govern-ment 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 CFCHS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CFCHS. Pass-through entity identifying numbers are presented, where available.
Title: NOTE 3 - OTHER FINANCIAL ASSISTANCE RECEIVED
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles con-tained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
CFCHS’ indirect cost rate is dictated by its contract terms with the State of Florida Department of Children and Families (“DCF”). The 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance, is not in effect, nor is it available under its GHME1 contract with DCF.
De Minimis Rate Used: N
Rate Explanation: CFCHS’ indirect cost rate is dictated by its contract terms with the State of Florida Department of Children and Families (“DCF”). The 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance, is not in effect, nor is it available under its GHME1 contract with DCF.
CFCHS received funding from DCF that was not subject to Section 215.97, Florida Statutes, as follows:
A. Matching Funds for Federal Programs:
Agency or Pass-through Number
Current Year Expenditure
Transfer to Sub-recipients
State Department of Children and Families
State Matching Funds-93.958 Block Grants for Community Mental Health Services
GHME1
$ 37,245,579
$ 37,245,579
Federal Matching Funds-93.959 Block Grants for Prevention and Treatment of Substance Abuse
GHME1
16,312,960
16,312,960
Total Matching Funds for Federal Programs
$ 53,558,539
$ 53,558,539