2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listing Number: 14.218 Pass-Through Agencies: Multiple: Orange County, City of Orlando, and City of Kissimmee Pass-Through Number(s): CDBG Loan 2013, 2019-20-21, 2021-6-18, 2020-2021 CDBG-CV, and CDBG Award Period(s): November 12, 2013- November 11, 2023, July 2021-June 30, 2022, and October 1, 2021-September 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per the agreement with Orange County, Florida it is stated that "Lighthouse shall document and maintain records of all persons using the Property to ensure that activities and services benefit adults with blindness or visual impairments. Lighthouse shall submit within thirty (30) calendar days of the end of each County fiscal year (September 30) annual reports to the County indicating the total number of persons receiving employment and training opportunities". The additional contracts under CDBG contained either monthly or quarterly performance reporting requirements with set deadlines. Condition: Lighthouse has multiple contracts open under the assistance listing number 14.218. Each contract contains specific financial and performance reporting requirements that are in line with the Office of Management and Budget (OMB)'s reporting requirements for the program. The auditors noted 0 out of 8 errors on the sample of financial reporting requirements tested and 5 out 8 errors on the sample of performance reporting requirements. Questioned costs: None Context: Out of the sample of eight (8) performance reports, there were five (5) exceptions noted. Four out of the five exceptions related to the reports not being submitted within the deadline, but the other requirements had been met. The other exception related to the annual programmatic reporting under the CDBG loan which is the only continued compliance requirement until the loan is forgiven. Cause: The grant between the County and Lighthouse Central Florida, Inc. was initiated in December 2013 and expenditures occurred in fiscal year 2014. As the compliance requirements continue to be in effect through the loan period in which there is a lien on the Property, over time the program has changed hands and communication between the County and the Lighthouse Central Florida, Inc. has not been consistent in regard to reporting requirements for the CDBG loan. Additionally, there was turnover and a staffing shortage in the accounting department that lead to the performance reports for the CDBG-CV agreements to be filed subsequent to the deadline. Effect: Lighthouse Central Florida, Inc. could cause their pass-through entity to under report their performance measures if they are not receiving the updated information or receiving the information in a timely basis as prescribed by the contract agreements. Repeat Finding: No Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement an internal review process before the information is submitted to the pass-through agencies. Views of responsible officials: There is no disagreement with the audit finding.