Audit 46916

Title: Basis of Preparation Accounting Policies: 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 and Chapter 10.650, Rules of the Florida Auditor General, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Boys and Girls Clubs of Broward County, Inc. has not awarded any amounts to sub-recipients. 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 and state financial assistance (the Schedule) includes the federal and state award activity of Boys and Girls Clubs of Broward County, Inc. under programs of the federal and state government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the 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) and Chapter 10.650, Rules of the FloridaAuditor General. Because the Schedule presents only a selected portion of the operations of Boys and Girls Clubs of Broward County, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Boys and Girls Clubs of Broward County, Inc.