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 HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: Management elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of A Positive Approach to Teen Health (P.A.T.H., Inc.) under programs of the federal government 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 Title 45 U.S. Code of Federal Regulations Part 75, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards (HHS Uniform Guidance). Because the Schedule presents only a selected portion of the operations of A Positive Approach to Teen Health (P.A.T.H., Inc.), it is not intended to be and does not present the financial position, changes in net assets, or cash flows of A Positive Approach to Teen Health (P.A.T.H., Inc.). Uniform Guidance and HHS Uniform Guidance require an annual audit of organizations expending a total amount of federal wards equal to or in excess of $750,000 in any fiscal year unless by constitution or statute a less frequent audit is required.Pass-through entity identifying numbers are presented where available.
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 HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: Management elected to use the 10 percent de-minimus indirect cost rate as 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 HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
Title: Affordable Care Act Personal Responsibility Education Program (PREP)
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 HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: Management elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
A Positive Approach to Teen Health (P.A.T.H., Inc.) receives both advances and reimbursements of claims from U.S. Department of Health and Human Services. The program’s objectives are to provide evidence-based programs that educate adolescents on both abstinence and contraception to prevent pregnancy and sexually transmitted infections, and / or other adulthood preparation topics such as healthy relationships, communication with parents, and financial literacy.
Title: Sexual Risk Avoidance Education Program (SRAE)
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 HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: Management elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
A Positive Approach to Teen Health (P.A.T.H., Inc.) receives both advances and reimbursements of claims from U.S. Department of Health and Human Services. The program’s objectives are to provide evidence-based programs to educate adolescents how to voluntarily refrain from non-marital sexual activity, and teach the benefits associated with self-regulation, success sequencing for poverty prevention, healthy relationships, goal setting, resisting sexual coercion, dating violence and other youth risk behaviors.
Title: Title V State Sexual Risk Avoidance Education Program
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 HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: Management elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
A Positive Approach to Teen Health (P.A.T.H., Inc.) receives both advances and reimbursements of claims from U.S. Department of Health and Human Services as a sub-grantee from the Indiana Department of Health. The program’s objectives are to provide evidence-based or promising practice abstinence education programs, based on sound theoretical frameworks and to foster peer support of decisions to delay sexual activity in adolescents and young adults.
Title: Compresensive Youth Violence Prevention and Reduction
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 HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: Management elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
A Positive Approach to Teen Health (P.A.T.H., Inc.) receives both advances and reimbursements of claims from the U.S. Department of Justice. The Community-Based Violence Prevention (CBVP) Program helps states and localities support a coordinated and multi-disciplinary approach to community youth gun and gang violence through prevention, intervention, suppression, and reentry in targeted communities. The CBVP Program is designed to support and enhance programs and approaches that replicate models that have been proven to have a positive impact on the reduction of violence in target communities. Toward achievement of the ultimate goal of eliminating community violence, the CBVP Program has three main objectives: to change community norms regarding violence; to provide alternatives to violence when gangs and individuals in the community are making risky behavior decisions; and, to increase awareness of the perceived risks and costs of involvement in violence among high-risk young people. The CBVP Program supports effective use of focused deterrence (enforcement) strategies and public health and education approaches to stop violence. This will be accomplished by supporting communities to establish and strengthen partnerships between law enforcement and outreach workers, clergy, community leaders, and family members in efforts to deter young people from committing violence, particularly shootings and killings. The CBVP Program also calls for the strengthening of communities so they have the capacity to exercise social controls and to respond to issues that affect community violence.
Title: Mentoring for Youth Affected by the Opioid Crisis
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 HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: Management elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
A Positive Approach to Teen Health (P.A.T.H., Inc.) receives both advances and reimbursements of claims from the U.S. Department of Justice. The Mentoring For Youth Affected By The Opioid Crisis program is designed to improve outcomes for at-risk and high-risk youth, and reduce negative outcomes (including juvenile delinquency, substance use, and gang participation) through the provision of mentoring services. To increase the capacity of state, local, community, tribal, and national organizations to develop, implement, and expand youth mentoring efforts that incorporate evidence-based findings of best practices and principles, funding to state, local, community, and national organizations to propose the enhancement or expansion of initiatives that will assist in the development and maturity of community programs to provide mentoring services to high-risk populations. To increase opportunities for at-risk and high-risk youth to have mentors. To align the mentoring practices with research and evidence on effective mentoring approaches that are under-served due to location, shortage of mentors, special physical or mental challenges of the targeted population, or other analogous situations identified by the community in need of mentoring services. To develop and maintain a national resource on mentoring research, practice, and effectiveness.
Title: National Community Service Act
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 HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: Management elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
AmeriCorps is the federal agency for national service and volunteerism. Program services range from mentoring students to supporting disaster recovery, helping older adults age with dignity, and tackling other pressing needs, AmeriCorps helps communities across the country.