Audit 361764

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-002 Significant deficiency - Preparation of the Schedule of Federal Expenditures 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: During our audit, we discovered the incorrect inclusion of non-federal programs and exclusion of federal programs on the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-002 Recommendation: We recommend confirming directly with the granting organizations (a) the amount of expenditures incurred during the fiscal year, (b) the portion that is federally funded, (c) the Assistance Listing number, (d) the amount advanced under the contract, if any, and (e) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to select grantors to verify the federal funds and Assistance Listing Number.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form 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, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. 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.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.

2023-004 Significant Deficiency - Accrued Vacation - Period of Performance Criteria: Uniform Guidance requires revenue to be 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. Accrued vacation at June 30, 2023 and 2022 did not agree to the supporting detail resulting in adjustments that were not allocated to grants. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. 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: Previously reported as finding 2022-007 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Implement vacation accrual procedures at month end to ensure costs are captured in the appropriate period. Response: The Organization agrees with the finding. The Organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants.