Notes to SEFA
Title: Reconciliation of Federal Expenditures to Federal Grant Revenue
Accounting Policies: NOTE 1. Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Boys & Girls Clubs of Tampa Bay, Inc. (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the audit 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). Because the Schedule presents only a selected portion of the operations 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. Pursuant to the Uniform Guidance, the Organization, as a sub-recipient of federal awards, has provided the name of the pass-through entity and the identifying description and number assigned by the pass-through entity when available from the pass-through entity. The Organization has provided the total federal awards expended for each individual federal program and the Assistance Listing Number (ALN) or other identifying information when the ALN information is not available. The Uniform Guidance does not require the Organization to provide this information, nor a breakdown of amounts awarded by ALN number if that information is not available from the awarding agency.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10-percent de minimus indirect cost rate as allowed under the Uniform Guidance.
Total Expenditures per Schedule of Expenditures of Federal Awards $1,459,350 Child Care and Development Block Grant Child Care Stabilization Subgrants 380,926 Total Federal Grant Revenue $1,840,276. Child care stabilization funds included in the American Rescue Plan Act are for the benefit of qualified child care providers and are considered payments made to beneficiaries of a federal program. Qualified providers receiving these funds are therefore not categorized as sub-recipients but instead as beneficiaries. The Single Audit Act requirements at 45 CFR Subpart F do not apply to beneficiaries.