Audit 34608

SCHEDULE OF FINDINGS AND QUESTIONED COSTS Part A: Summary of Audit Results: 1. The audited financial statements were prepared in accordance with GAAP. 2. The auditor?s report expresses an unmodified opinion on the financial statements of HFF. 3. No material weaknesses were identified in relation to internal control over financial reporting. 4. No significant deficiencies were reported in relation to internal control over financial reporting. 5. No instances of noncompliance material to the financial statements of HFF were disclosed during the audit. 6. No material weaknesses related to internal control over major federal programs were identified during the audit. 7. No significant deficiencies related to internal control over major federal programs were reported during the audit. 8. The auditor?s report on compliance for the major federal award programs for HFF expresses an unmodified opinion. 9. There were no audit findings relative to the major federal award programs for HFF in accordance with 2 CFR 200.516(a). 10. One audit finding was disclosed that is required to be reported in accordance with 2 CFR 200.516(a). 11. Identification of major federal programs: Assistance Listing Number 14.231 12. The programs tested as major programs were: Assistance Listing Number 14.231 13. The threshold for distinguishing Types A and B programs was $750,000. 14. HFF was determined to be a low-risk auditee. Part B: Findings at the financial statement level: None Part C: Findings and Questioned Costs ? Major Federal Award Program Audit: None Findings and Questioned Cost ? Other Matters: 1) Finding 2022-001: Assistance Listing #14.267 US Department of Housing and Urban Development Passed through Community Shelter Board ? Transitional Age Youth Program Condition: Subrecipients not reimbursed on a timely basis. During the period, the Organization oversaw subrecipient grantees under CFDA #14.267. The Organization received and held funds from grantor intended for subrecipients for an amount of time in excess of what is considered timely for reimbursement to the subrecipient. Criteria: This is deemed a matter of untimely subrecipient reimbursement. Cause: The Organization had an incorrect understanding of their role as sub-grantee, in which they believed that additional information was required to be provided by subrecipient before funds were disbursed. Effect: The result is a backlog of monthly reimbursements not disbursed to subrecipient in a timely manner. Recommendations: That the Organization implement controls to align subrecipient reimbursement requests with collection of required subrecipient information, as well as establish a formal timeline for approving reimbursements to subrecipients. Comments: The finding was discussed with Board and Management, and they communicated in the Corrective Action Plan that the Organization will implement additional controls surrounding their subrecipient relationships, and that they consult Uniform Guidance guidelines when implementing these controls. It should be noted that the Organization does not maintain subrecipient relationships under any other federal grants, and hence, the issue at hand does not impact other grants/programs.

SCHEDULE OF FINDINGS AND QUESTIONED COSTS Part A: Summary of Audit Results: 1. The audited financial statements were prepared in accordance with GAAP. 2. The auditor?s report expresses an unmodified opinion on the financial statements of HFF. 3. No material weaknesses were identified in relation to internal control over financial reporting. 4. No significant deficiencies were reported in relation to internal control over financial reporting. 5. No instances of noncompliance material to the financial statements of HFF were disclosed during the audit. 6. No material weaknesses related to internal control over major federal programs were identified during the audit. 7. No significant deficiencies related to internal control over major federal programs were reported during the audit. 8. The auditor?s report on compliance for the major federal award programs for HFF expresses an unmodified opinion. 9. There were no audit findings relative to the major federal award programs for HFF in accordance with 2 CFR 200.516(a). 10. One audit finding was disclosed that is required to be reported in accordance with 2 CFR 200.516(a). 11. Identification of major federal programs: Assistance Listing Number 14.231 12. The programs tested as major programs were: Assistance Listing Number 14.231 13. The threshold for distinguishing Types A and B programs was $750,000. 14. HFF was determined to be a low-risk auditee. Part B: Findings at the financial statement level: None Part C: Findings and Questioned Costs ? Major Federal Award Program Audit: None Findings and Questioned Cost ? Other Matters: 1) Finding 2022-001: Assistance Listing #14.267 US Department of Housing and Urban Development Passed through Community Shelter Board ? Transitional Age Youth Program Condition: Subrecipients not reimbursed on a timely basis. During the period, the Organization oversaw subrecipient grantees under CFDA #14.267. The Organization received and held funds from grantor intended for subrecipients for an amount of time in excess of what is considered timely for reimbursement to the subrecipient. Criteria: This is deemed a matter of untimely subrecipient reimbursement. Cause: The Organization had an incorrect understanding of their role as sub-grantee, in which they believed that additional information was required to be provided by subrecipient before funds were disbursed. Effect: The result is a backlog of monthly reimbursements not disbursed to subrecipient in a timely manner. Recommendations: That the Organization implement controls to align subrecipient reimbursement requests with collection of required subrecipient information, as well as establish a formal timeline for approving reimbursements to subrecipients. Comments: The finding was discussed with Board and Management, and they communicated in the Corrective Action Plan that the Organization will implement additional controls surrounding their subrecipient relationships, and that they consult Uniform Guidance guidelines when implementing these controls. It should be noted that the Organization does not maintain subrecipient relationships under any other federal grants, and hence, the issue at hand does not impact other grants/programs.