Title: Note 2 - Summary of Significant Accounting Policies
Accounting Policies: Note 1 - Basis of Presentation The accompany Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) includes the federal awards and state financial assistance activity of Partnership for Strong Families, Inc. (the Organization) under programs of federal and state government for the year ended June 30, 2022, 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 Auditor General. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Only revenues earned in accordance with the contract terms are reported as expenditures on the Schedule.
Title: Note 3 - Sub-Recipients
Accounting Policies: Note 1 - Basis of Presentation The accompany Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) includes the federal awards and state financial assistance activity of Partnership for Strong Families, Inc. (the Organization) under programs of federal and state government for the year ended June 30, 2022, 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 Auditor General. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization provided funding to the following sub-recipients as follows: Camelot Community Care, Inc. $ 4,905,853 CDS Family and Behavioral Health Services, Inc. 295,541 Lutheran Services Florida, Inc 2,493,876 Florida Sheriffs Youth Ranches, Inc. 25,240 Florida United Methodist Church 36,490 Twin Oaks 250,840 Haven Open Arms 177,939 Total $ 8,185,779 Passed Through Federal Awards $ 3,590,728 Passed Through State Awards 25,415 Subtotal 3,616,143 Passed Through State Matching Funds Awarded for Matching 4,569,636 Total $ 8,185,779
Title: Note 4 Matching Funds for Federal Programs
Accounting Policies: Note 1 - Basis of Presentation The accompany Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) includes the federal awards and state financial assistance activity of Partnership for Strong Families, Inc. (the Organization) under programs of federal and state government for the year ended June 30, 2022, 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 Auditor General. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following funds were provided by the State of Florida, through the Department of Children and Families as matching funds for the Federal Programs under Contract. CJ149 as follows: Name of Program ALN No. Amount Chafee Education and Training Vouchers Program (ETV) 93.599 $ 9,903 Stephanie Tubbs Jones Child Welfare Services Program 93.645 257,440 Adoption Assistance 93.659 4,365,462 Chafee Foster Care Independent Living 93.674 55,497 Medical Assistance Program 93.778 267,061 MaryLee Allen Promoting Safe and Stable Families 93.556 15,673 Temporary Assistance for Needy Families 93.558 1,682,782 Foster Care Title IV-E 93.658 5,732,441 Guardian Assistance 93.090 56,279Tested Pursuant to OCA Activity 93.XXX 6,547,229 Total State Funds Awarded for Matching $ 18,989,767