Audit 32772

Title: NOTE 1 SCOPE OF AUDIT PURSUANT TO THE OMB COMPLIANCE SUPPLEMENT Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards and State FinancialAssistance includes all federal and state grants to the Organization that had activity during the fiscal year ended June 30, 2022. The basis of accounting is described in Note 2 to the Organization's financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal Awards Programs All Federal grant operations of Pasco-Hernando Workforce Board, Inc. (the Organization) are included in the scope of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) audit (the Single Audit). The Single Audit was performed in accordance with the provisions of the OMB Compliance Supplement in Appendix XI of the Uniform Guidance (revised April 2022, the "Compliance Supplement"). Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the grant programs noted in the Schedule of Findings and Questioned Costs Federal Programs. These programs represent Federal award Type A and Type B programs for fiscal year 2022 with cash and noncash expenditures that ensure coverage of at least 20 percent of federally granted funds.

Title: NOTE 3 SUBRECIPIENTS Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards and State FinancialAssistance includes all federal and state grants to the Organization that had activity during the fiscal year ended June 30, 2022. The basis of accounting is described in Note 2 to the Organization's financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization provided federal awards and state financial assistance to subrecipients as follows during the fiscal year ended June 30, 2022: Program Title CFDA / CSFA Number Amount Temporary Assistance for Needy Families 93.558 $ 1,289,341 WIOA - Youth Activities 17.259 771,717 Supplemental Nutrition Assistance Program 40.037 250,000 National Emergency 17.277 290 Total $ 2,311,348