Title: Federal Loan Programs
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
As discussed in Note G of the consolidated financial statements, the Organization received U.S. Department of Housing and Urban Development (HUD) federal awards, Assistance Listing Number 14.218, in the form of a zero-interest deferred mortgage note from Hillsborough County, which related to the 43rd Street Rehabilitation Project, and a zero-interest deferred mortgage note from the City of Tampa, which related to the DACCO Project. The Organization was in compliance with the current requirements of the federal loan programs for the years ended June 30, 2022 and 2021. The following table shows federal loan programs as of June 30, 2022 and 2021, respectively: Hillsborough County 2021: $428,398 ; Hillsborough County 2022: $958,932. City of Tampa 2021: $9,575,000; City of Tampa 2022: $8,975,000. City of Tampa 2021 & 2022: $1,000,000
Title: Summarized Assistance Listing Information
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule presents federal award programs summarized by federal and pass-through agencies. Certain federal award programs were funded by multiple agencies and are summarized as follows: Assistance Listing Number - 93.959; Program Name - Block Grants for Prevention and Treatment of Substance Abuse; Expenditures - $4,866,016
Title: Subrecipients
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization provided local awards to subrecipients during the year ended June 30, 2022 as identified in the transferred to subrecipients column in the accompanying Schedule.As a service provider, the Organization has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these sub-awards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the awards performance goals.
Title: Central Florida Behavioral Health Network
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization commingles cash receipts from the U.S. Department of Health and Human Services with similar State grants. When reporting expenditures on this Schedule, the Organization assumes it expends federal monies first.