Title: Note 1 - Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of the City of Gainesville, Florida and is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards and the Florida Single Audit Act. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis cost rate as covered in the 200.414 indirect (F&A) costs.
The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of the City of Gainesville, Florida and is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards and the Florida Single Audit Act. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule is prepared using the modified accrual basis of accounting.
Title: Note 2 - Sub Recipients
Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of the City of Gainesville, Florida and is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards and the Florida Single Audit Act. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis cost rate as covered in the 200.414 indirect (F&A) costs.
The City provided federal awards to sub recipients as follows:
Community Development Block Grant – Entitlement Program (14.218) $ 696,614
Sub Recipients:
Alachua Habitat for Humanity, Inc.
Black on Black Crime Task Force of Gainesville
Elder Care of Alachua County, Inc.
Episcopal Childrens Services, Inc.
Family Promise of Gainesville, Florida
Florida Housing Coalition
Fountain of Restoration International Ministries, Inc.
Gainesville Housing Authority
Girl Scouts of Gateway Council, Inc.
Helping Hands Clinic, Inc.
Manhood Youth Development Foundation, Inc.
Neighborhood Housing & Development Corporation
Rebuilding Together North Central Florida
St. Francis House, Inc.
Star Center Childrens Theater, Inc.
Transitional Living of North Central Florida
HOME Investment Partnership Program (14.239) $109,084
Sub Recipients:
Alachua Habitat for Humanity, Inc.
Florida Housing Coalition
Gainesville Housing Authority
Transitional Living of North Central Florida
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (21.027) $ 3,015,757
Sub Recipients:
Alachua Conservation Trust, Inc.
Alachua County Coalition for the Homeless & Hungry
Alachua County Health Promotion and Wellness Coalition
Alachua Habitat for Humanity, Inc.
Alachua Organization for Rural Needs, Inc.
Bread of the Mighty Food Bank
Cade Creativity Labs, Inc.
Catholic Charities Bureau
Created Gainesville, Inc.
Episcopal Childrens Services, Inc.
First Love Yourself, Inc.
Florida Institute for Workforce Innovation, Inc.
Food4Kids Backpack Program of North Florida, Inc.
Forage, Inc.
Gainesville Community Counseling Center
Gainesville for All
Gainesville Opportunity Center
Human Rights Coalition
Kids Count in Alachua County
Meridian Behavioral Healthcare, Inc.
Mt. Pleasant United Methodist Church, Inc.
Neighborhood Housing & Development Corporation
North Central Florida YMCA Young Men’s Christian Association, Inc.
Pace Center for Girls, Inc.
Peaceful Paths, Inc.
Rebuilding Together North Central Florida
River Phoenix Center for Peacebuilding
Rural Women’s Health Project, Inc.
Star Center Childrens Theater
University of Florida Foundation
Upper Room of Greater Gainesville Church of God in Christ
Title: Note 3 - Indirect Costs
Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of the City of Gainesville, Florida and is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards and the Florida Single Audit Act. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis cost rate as covered in the 200.414 indirect (F&A) costs.
The City has not elected to use the 10% de minimis cost rate as covered in the 200.414 indirect (F&A) costs.