Audit 302849

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: The Organization does not have a system for identifying federally funded expenditures in order to prepare the Schedule of Federal Expenditures (SEFA). During our review of the SEFA, we uncovered multiple inaccuracies which resulted in a net decrease in total federal expenditures of approximately $585,000. This changed the classification of Type A and Type B programs and affected the determination of which programs were audited under the Uniform Guidance regulations. Cause: This situation was attributed to (1) the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance during the transition process for the newly hired personnel. (2) FCCP was awarded grants from new funders with varying grant funding criteria than in previous years. Thus, with the change in the type of grants and funders there was a disconnect on what type of funds were being passed through to FCCP. Effect: Inaccurate reporting of the Schedule of Expenditures of Federal Awards (SEFA) could potentially lead to the incorrect inclusion or exclusion of federal programs in the annual single audit. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: No Recommendation: We advise management to maintain a comprehensive log documenting all grants received, both federal and non-federal, including grant #, funding source, grant period, total available funding, amount advanced, amount of reimbursable expenditures invoiced, etc to ensure accurate reporting in the Schedule of Expenditures of Federal Awards. In addition, we recommend confirming directly with the granting organizations (a) the amount of total approved grant expenditures incurred during the fiscal year, (b) the amount of federally funded expenditures included in total expenditures, (c) the amount advanced under the contract, if any, and (d) the amount owed to FCCP at June 30th. Response: The finance manager will have a SEFA template to record each grant as it is being awarded throughout the fiscal year. The Organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and CFDA number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Significant deficiency - Timely Submission of Single Audit Data Collection Form U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2022, financial statements and its Single Audit required under the Uniform Guidance. Cause: Due to turnover and vacancy in the accounting department positions from July 2021 through May 2022, the Organization’s audit was delayed and the annual single audit report for fiscal year June 30, 2022, was not submitted within the required timeframe. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties, and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Yes Recommendation: Employ the necessary accounting personnel in order to have the resources to ensure the audit is completed within nine months of year end. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness - Payroll Benefit Expenditures – Allowable Costs/ Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support fringe benefit expenditures submitted for reimbursement. During our audit we were unable to verify the total fringe benefit amounts allocated to grants in the three months selected for testing. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questions Costs: Unknown Repeat Finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement Response: The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including a subclass to track and report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Material Weakness – Documentation of Non-Payroll Expenditures – Allowable Costs /Activities U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: In accordance with Uniform Guidance, all federal grant expenditures must be adequately documented. The Organization should have internal controls designed to ensure proper cost allocation. Condition: The Organization did not maintain sufficient documentation to support the internal approval and proper distribution of expenditures submitted for reimbursement. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: There is a risk that unallowable costs could be charged to a grant or conversely there is a risk that allowable costs were not charged to the grant. Questioned costs: Unknown Repeat finding: No Recommendation: We recommend the Organization implement procedures to ensure sufficient supporting records are maintained for all grant expenses submitted for reimbursement. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing expenditures. The Organization will significantly increase the practice of including sufficient supporting records to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.

Significant Deficiency – Year End Accrued Payroll - Period of Performance U.S. Department of Health and Human Services CFDA #93.566 U.S. Department of Labor CFDA #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires that revenue is recognized when federal expenditures under cost reimbursement contracts are incurred. Condition: The Organization's internal controls over financial reporting did not ensure that revenues and expenses were recorded in the proper period. The year end payroll totaling approximately $69,000 was not accrued at June 30, 2022, and therefore was not allocated and charged to grants until the following fiscal year. In addition, the year-end accrued vacation did not agree to the supporting detail resulting in an adjustment of approximately $7,000 that was not allocated to grants in the year ended June 30, 2022. Cause: This situation was attributed to the turnover and vacancy in the accounting department positions from July 2021 through May 2022 which resulted in the absence of guidance as well as the use of inconsistent accounting methodologies during this period and at year end. Effect: Grant expenditures and the associated invoicing for reimbursement do not occur in the appropriate fiscal year. Although this is just a timing difference, there is a potential to lose out on receiving reimbursement for expenses depending on the grant period. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the Organization implement payroll accrual procedures at month end in order to ensure costs are captured in the appropriate period and within the appropriate grant period. Response: The Organization agrees with the finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place for reviewing payroll expenditures. The Organization will significantly increase the practice of capturing payroll expenses in the appropriate period and within the appropriate grant period to report grant expenses for reimbursement.