Audit 5229

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

SECTION 3 – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS II Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with Generally Accepted Government Auditing Standards A. Material Weakness in Internal Control over Major Program Findings related to major federal awards required to be reported in accordance with Section 2 CDR-20.516(b): Finding 2022-001 Internal Control over Cash Receipts and Disbursements ALN 16.575 Crime Victim Assistance Condition: During audit procedures we select a random sample of cash disbursements by check number. We selected 25 transactions. We test the following: 1) does the invoice exist for the payment 2) does the check issued agree to the invoice 3) was the payment authorized by management and 4) does the amount and payee of the check agree to the general ledger. We were not able to perform the test due to missing checks, the general ledger information not agreeing to the information on the check, and missing authorization to pay. Expenditures to on-line company for over $52,000 have no secondary review of the purchases made by secondary personnel. Cause: The Organization has not adopted an internal control policy over cash disbursements as required for Federal contracts. Criteria: Uniform Guidance Part 6 – Internal Control The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Government Auditing Standards Chapter 5 Internal Control Requirement: System of Quality Control 5.04 An audit organization should document its quality control policies and procedures and communicate those policies and procedures to its personnel. The audit organization should document compliance with its quality control policies and procedures and maintain such documentation for a period of time sufficient to enable those performing monitoring. Effect: Organizations receiving federal and state are required to develop, document and monitor internal controls as term of the grant agreements. The Organization has signed a legal document they will do so. Recommendation: The Organization should adopt internal control procedures which comply at a minimum with the procedures above. The purpose of internal control is to detect and prevent fraud. Without these controls, this is not possible. Internal controls function to minimize risks and protect assets, ensure accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws. Further, auditable internal controls are required by government grants and contracts Management’s response: Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.