Title: Scope of Audit
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter "Schedule") includes the federal grant activity of the Organization and is presented on the accrual basis. The information in the 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. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 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, nor cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Robbins Children's Programs, Inc. (hereinafter "Organization") is a non-profit Organization established under the laws of the Commonwealth of Massachusetts. All operations related to the Organization's federal award programs are included in the scope of the audit in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The U.S. Department of Health and Human Services has been designated as the Organization's oversight agency for the single audit.Compliance testing of all applicable types of compliance requirements, as described in the Compliance Supplement, was performed. The monetary threshold used to distinguish between Type A programs and Type B programs was $750,000. Specifically, compliance testing and tests of controls were performed for the following Type B award programs which are tested as major federal awards. Description/Federal Expenditures; Childcare Mandatory and Matching Funds of the Childcare and Development Fund (CCDF Cluster) $217,202; Childcare and Development Block Grant (CCDF Cluster) $347,825; Temporary Assistance for Needy Families $480,254.
Title: Period Audited
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter "Schedule") includes the federal grant activity of the Organization and is presented on the accrual basis. The information in the 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. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 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, nor cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Single audit testing procedures were performed for the Organization's major federal award transactions during the year ended December 31, 2022.
Title: Program cluster
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter "Schedule") includes the federal grant activity of the Organization and is presented on the accrual basis. The information in the 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. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 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, nor cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The selection of major federal programs provides consideration to the Department of Health and Human Services CCDF Cluster (CFDA No. 93.575, Childcare and Development Block Grant; CFDA No. 93.596, Childcare Mandatory and Matching Funds of the Childcare and Development Fund), and the Child Nutrition Cluster (CFDA No. 10.555, National School Lunch Program).