Title: FEDERAL PROGRAMS ADMINISTERED BY THE ORGANIZATION
Accounting Policies: BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Buckner International and Subsidiaries (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate.
U.S. Department of Health and Human Services Chafee Foster Care Independence
Program
The Organization provides PAL Transition and Financial Support Services (TFSS) and PAL Life Skills Training in Region 5 (Beaumont and Lufkin) to young adults, ages 14 to 21, who are transitioning from Child Protective Services care to independent living. PAL TFSS
provides support for youth as they work toward self-sufficiency by gaining education, job skills, life management skills and social skills. PAL Life Skills Training provides help for youth to develop skills needed to function as adults as they transition to independent living.
Core training topics include health and safety, housing and transportation, job readiness, financial management, life decisions and responsibilities, and personal and social relationships. The Organization receives funding for these services on a reimbursement
basis through the Texas Department of Family and Protective Services (TDFPS). In 2024, Region 5 funding for PAL Life Skills Training was transferred by TDFPS to the Region 5 SSCC, St. Francis Ministries. Effective September 2024, St. Francis Ministries became the recipient of these funds and Buckner the subrecipient under St. Francis Ministries.
U.S. Department of Health and Human Services Administration for Children and Families Community-Based Child Abuse Prevention under the authority of American Rescue Plan Act Fatherhood E.F.F.E.C.T. (Educating Fathers for Empowering Children Tomorrow)
The Organization provides preventative services and has organized a community collaboration focused on developing resources for fathers and their families in Jefferson and Gregg counties (Beaumont and Longview). The Fatherhood program provides evidencebased
curricula (24/7 Dad) to fathers and father figures in individualized sessions and groups. Fathers are also provided with service coordination as needed, which connects them to other resources. The goals of the program are to empower and educate fathers,
work together with community partners, and develop a community collaboration to build an infrastructure that supports fathers and strengthens families. The Organization receives funding for these services on a reimbursement basis through the Texas Department of
Family and Protective Services (TDFPS) until August 2024. Starting in September 2024, the program received funding through the Texas Human and Health Services Commission (THHSC).
U.S. Department of Health and Human Services Temporary Assistance for Needy
Families
The Organization has developed the Fostering Youth Independence (FYI) Centers (the Center) in Amarillo, Beaumont, and Lubbock. The Center provides a one-stop shop for teenagers and young adults aging out of the foster care system. The Center provides
access to services including educational tutoring, GED preparation, and aid with technical schools or colleges. Assistance in finding employment, financial assistance, case management, counseling and mentor connections is also available. The Organization received funding for these services on a reimbursement basis through the Texas Department of Family and Protective Services (TDFPS) until August 2024. Starting in September 2024, the program received funding through the Texas Human and Health Services Commission (THHSC).
U.S. Agency for International Development Ocean Freight Reimbursement Program
The Organization ships clothing, medical items, Non P.L. 480 food, educational and developmental materials, and building materials to several countries including Guatemala, Honduras, Kenya, Mexico, Peru, and Dominican Republic. Annually, these humanitarian
items directly benefit thousands of vulnerable children and families living in dire circumstances in these countries. Funding from the Ocean Freight Reimbursement Program allows the Organization to distribute more aid than would be possible if the funding was not
available.
U.S. Department of Agriculture Rural Development Single Family Housing Program
This program provides funding to qualified organizations to help them carry out local self help housing construction projects. Grant recipients supervise groups of very low and low income
individuals and families as they construct their own homes in rural areas. The group members provide most of the construction labor on each other’s homes, with technical assistance from the organization overseeing the project. Funds may be used to give
technical and supervisory assistance to participating families, help other organizations provide self-help technical and supervisory assistance, and recruit and help families to enable them to participate.
U.S. Department of Health and Human Services Health Resources and Services Administration Maternal Infant and Early Childhood Home Visiting
The Organization has developed a Texas Home Visiting (THV) program which operates in Southeast Texas (Beaumont) and Lubbock. The goals of the program through the delivery of targeted, intensive evidence-based home visiting services and community-level approaches are to improve maternal and child health, security, and wellbeing, support healthy and safe homes for children, boost positive parenting, strengthen families of young children through caregiver support, promote child development and school readiness; and prevent child abuse and neglect as well as other negative outcomes. Program services include intake and screening, service planning, and targeted home visits through the SafeCare Augmented Program Model to eligible children (prenatal to 5 years) and their families.
Texas Department of Family and Protective Services State General Revenue
The Organization has developed a Family and Youth Success (FAYS) program which provides services in Southeast Texas (Beaumont) and the Rio Grande Valley (Harlingen and McAllen). The goal of this program is the provision of timely and appropriate services for at-risk youth and their families to reduce risk and stabilize families in need. Program contractors provide outreach services, intake and screening, case management through caregivers, youth and family sessions, service planning and service coordination, parent skills training, youth skills training, community events and presentations, and counseling to eligible youth and their families. The Organization received funding for these services on a reimbursement basis through the Texas Department of Family and Protective Services (TDFPS) until August 2024. Starting in September 2024 the program received funding through the Texas Human and Health Services Commission (THHSC).
Title: COMMITMENTS AND CONTINGENCIES
Accounting Policies: BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Buckner International and Subsidiaries (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate.
Federal awards are subject to periodic review and assessment by the related federal and state agencies. The Organization believes the resolution of matters related to these reviews will not have a significant impact on the Organization’s financial position.