Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following 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), wherein certain types of expenditures are not allowable or are limited as to reimbursement. No accruals have been recorded on the Schedule due to a unique funding methodology employed by the primary grantor agency, the Michigan Department of Health and Human Services (MDHHS). The Organization is required to report all expenditures incurred during the audit period on quarterly cost reports and submit to the pass-through entity, the West Michigan Partnership for Children (WMPC), who submits quarterly to the MDHHS. MDHHS then analyzes and makes a determination of the Federal award under which the costs will be claimed. An allocation of all Organization expenditures to their respective funding source, both Federal and State, was provided by WMPC subsequent to year-end. Whereas a grant receivable existed at December 31, 2022 and is properly reflected in the financial statements of the Organization, the federal portion is indeterminable based on the aforementioned funding methodology.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of D.A. Blodgett - St. Johns 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 D.A. Blodgett - St. Johns it is not intended to and does not present the financial position, changes in net assets, or cash flows of D.A. Blodgett - St. Johns.
Title: Federal Income Reconciliation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following 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), wherein certain types of expenditures are not allowable or are limited as to reimbursement. No accruals have been recorded on the Schedule due to a unique funding methodology employed by the primary grantor agency, the Michigan Department of Health and Human Services (MDHHS). The Organization is required to report all expenditures incurred during the audit period on quarterly cost reports and submit to the pass-through entity, the West Michigan Partnership for Children (WMPC), who submits quarterly to the MDHHS. MDHHS then analyzes and makes a determination of the Federal award under which the costs will be claimed. An allocation of all Organization expenditures to their respective funding source, both Federal and State, was provided by WMPC subsequent to year-end. Whereas a grant receivable existed at December 31, 2022 and is properly reflected in the financial statements of the Organization, the federal portion is indeterminable based on the aforementioned funding methodology.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Grant ExpendituresPer ScheduleFederalof FederalRevenue PerFinancialFinancialAssistanceStatementsDifferenceChild Welfare Continuum of Care:TANF Cluster $213,247 $213,247 $- Stephanie Tubbs Jones Child Welfare Services 5 5 - Foster Care - Title IV-E 399,223 399,223 - Adoption Assistance - Title IV-E 183,459 183,459 - Social Services Block Grant 19,090 19,090 - Medicaid Cluster 25,409 25,409 - National Family Caregiver Support - Title III-E 1,378 1,378 - Child Nutrition Cluster 7,665 7,665 - $849,476 $849,476 $-