Title: BASIS OF PRESENTATION
Accounting Policies: Summary of Significant Accounting Policies: (a) 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, wherein certain types of expenditures
are not allowable or are limited as to reimbursement. (b) NYAP has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. (c) There are no awards passed through to subrecipients. (d) Pass-through identifying numbers were not available.
De Minimis Rate Used: Y
Rate Explanation: NYAP has elected to use the 10 percent de minimis 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
National Youth Advocate Program, Inc., (NYAP) under programs of the federal government for the year ended
December 31, 2024. 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 (Uniform Guidance). Because the Schedule presents only a selected
portion of the operations of NYAP, it is not intended to and does not present NYAP’s financial position, changes in
net assets, or cash flows.
Title: SUPPLEMENTARY SCHEDULE OF FLORIDA PASS-THROUGH AWARDS BY FEDERAL ASSISTANCE LISTING NUMBER REQUESTED BY FLORIDA DEPARTMENT OF CHILDREN AND FAMILIES
Accounting Policies: Summary of Significant Accounting Policies: (a) 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, wherein certain types of expenditures
are not allowable or are limited as to reimbursement. (b) NYAP has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. (c) There are no awards passed through to subrecipients. (d) Pass-through identifying numbers were not available.
De Minimis Rate Used: Y
Rate Explanation: NYAP has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Childnet, Inc. - Contract No. YAP23CPA/NYA23CPA/NYA23BST, 93.556 $34,665, 93.558 $-0-, 93.658 $61,175, 93.659 $9,214, 93.667 $-0- and 93.669 $-0-; Family Support Services of North Florida, Inc. - Contract No. CMO-024-NYAP, 93.556 $94,561, 93.558 $40,109, 93.658 $-0-, 93.659 $-0-, 93.667 $8,779 and 93.669 $3,076; Community Partnership for Children - Contract No. D12-23-NYAP-EFH, 93.556 $-0-, 93.558 $-0-, 93.575 -$0-, 93.658 $46,510, 93.659 $7,779, 93.667 -$0- and 93.669 $-0-; Citrus Family Care Network - Contract No. 20-11, 93.556 $0, 93.558 $0, 93.658 $22,142, 93.659 -$0-, 93.667 $106,031 and 93.669 $-0-; Children's Network of Southwest Florida - Contract No. DBV02, 93.556 $0, 93.558 $-0-, 93.658 $29,154, 93.659 $1,187, 93.667 $28,678 and 93.669 $-0-; Children's Network of Hillsborough, LLC - Contract No. DBA01, 93.556 $0, 93.558 -$0-, 93.658 $68,897, 93.659 -$0-, 93.667 $56,244 and 93.669 $-0-; St. Johns County Board of County Commissioners - Contract No. 2022-474/ 2024-263, 93.556 $-0-, 93.558 $1,448, 93.658 $185,548, 93.659 $27,716, 93.667 $-0- and 93.669 $-0-; NWF Health Network - Contract No. A0938, 93.556 $-0-, 93.558 $-0-, 93.575 -$0-, 93.658 $65,368, 93.659 $9,846, 93.667 $-0- and 93.669 $-0-; and Family Support Services of Pasco and Pinellas County - Contract No. FSS-C6-TFC-NYAP-FY25, 93.556 $-0-, 93.558 $-0-, 93.658 $2, 93.659 $-0-, 93.667 $-0- and 93.669 $-0-.