Title: 2. Pass-Through Awards
Accounting Policies: 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards and state financial assistance(the Schedule) includes the federal and state grant activity of Pace Center for Girls, Inc. andAffiliates (the Organization) for the year ended June 30, 2022.The information in the Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations (CFR), Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards, and Chapter 10.650, Rules of the Stateof Florida Auditor General. Because the Schedule presents only a selected portion of theoperations of the Organization, it is not intended to, and does not present the financial position,changes in net assets, or cash flows of the Organization.Expenditures reported on the Schedule are reported on the accrual basis of accounting and arerecognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations(CFR), Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, wherein certain types of expenditures are not allowable orare limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: 4. Indirect Cost RateThe Organization has negotiated to use 19.32% for grants and contracts with the U.S.Department of Justice and other Federal agencies to which 2 CFR 200 Subpart E applies and haselected the 10% de minimis indirect cost rate as allowed under the Uniform Guidance andChapter 10.650, for remaining federal awards, unless otherwise specifically required by theapplicable grant agreement.
The Organization received certain federal awards and state financial assistance from passthrough awards of the state. The total amount of such pass-through awards is included in the Schedule.
Title: 3. Transfers to Subrecipients
Accounting Policies: 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards and state financial assistance(the Schedule) includes the federal and state grant activity of Pace Center for Girls, Inc. andAffiliates (the Organization) for the year ended June 30, 2022.The information in the Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations (CFR), Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards, and Chapter 10.650, Rules of the Stateof Florida Auditor General. Because the Schedule presents only a selected portion of theoperations of the Organization, it is not intended to, and does not present the financial position,changes in net assets, or cash flows of the Organization.Expenditures reported on the Schedule are reported on the accrual basis of accounting and arerecognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations(CFR), Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, wherein certain types of expenditures are not allowable orare limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: 4. Indirect Cost RateThe Organization has negotiated to use 19.32% for grants and contracts with the U.S.Department of Justice and other Federal agencies to which 2 CFR 200 Subpart E applies and haselected the 10% de minimis indirect cost rate as allowed under the Uniform Guidance andChapter 10.650, for remaining federal awards, unless otherwise specifically required by theapplicable grant agreement.
The Organization did not transfer any federal awards and state financial assistance to other entities.
Title: 5. Contingencies
Accounting Policies: 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards and state financial assistance(the Schedule) includes the federal and state grant activity of Pace Center for Girls, Inc. andAffiliates (the Organization) for the year ended June 30, 2022.The information in the Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations (CFR), Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards, and Chapter 10.650, Rules of the Stateof Florida Auditor General. Because the Schedule presents only a selected portion of theoperations of the Organization, it is not intended to, and does not present the financial position,changes in net assets, or cash flows of the Organization.Expenditures reported on the Schedule are reported on the accrual basis of accounting and arerecognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations(CFR), Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, wherein certain types of expenditures are not allowable orare limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: 4. Indirect Cost RateThe Organization has negotiated to use 19.32% for grants and contracts with the U.S.Department of Justice and other Federal agencies to which 2 CFR 200 Subpart E applies and haselected the 10% de minimis indirect cost rate as allowed under the Uniform Guidance andChapter 10.650, for remaining federal awards, unless otherwise specifically required by theapplicable grant agreement.
The programs shown in the Schedule are subject to financial and compliance audits by grantor agencies, which, if instances of material noncompliance are found, may result in disallowable expenditures and affect the Organization's continued participation in specific programs. The amount of expenditures, if any, which may be disallowed by the grantor agencies cannot be determined at this time, although the Organization expects such amounts to be immaterial, if any.
Title: 6. Program Clusters
Accounting Policies: 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards and state financial assistance(the Schedule) includes the federal and state grant activity of Pace Center for Girls, Inc. andAffiliates (the Organization) for the year ended June 30, 2022.The information in the Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations (CFR), Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards, and Chapter 10.650, Rules of the Stateof Florida Auditor General. Because the Schedule presents only a selected portion of theoperations of the Organization, it is not intended to, and does not present the financial position,changes in net assets, or cash flows of the Organization.Expenditures reported on the Schedule are reported on the accrual basis of accounting and arerecognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations(CFR), Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, wherein certain types of expenditures are not allowable orare limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: 4. Indirect Cost RateThe Organization has negotiated to use 19.32% for grants and contracts with the U.S.Department of Justice and other Federal agencies to which 2 CFR 200 Subpart E applies and haselected the 10% de minimis indirect cost rate as allowed under the Uniform Guidance andChapter 10.650, for remaining federal awards, unless otherwise specifically required by theapplicable grant agreement.
The U.S. Office of Management and Budget Compliance Supplement defines a cluster ofprograms as a grouping of closely related programs that share common compliancerequirements. There was one program that met this criterion for the current fiscal year,Assistance Listing Number 10.553/10.555/10.579 Child Nutrition Cluster.