Audit 9443

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: Orange County, Florida Pass-Through Number(s): CDBG Loan 2013 Award Period(s): November 12, 2013- November 11, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance 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 Organization should have internal controls designed to ensure accuracy and completeness of reporting requirements. Condition: The Organization 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 no errors on the sample of 4 financial reporting requirements tested and 1 error on the sample of 5 performance reporting requirements tested. Questioned costs: None Context: Out of the sample of 5 performance reports, there was 1 exception noted related to a lack of internal review of the report prior to submission. Cause: The grant between the County and the Organization 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 Organization has not been consistent in regard to reporting requirements for the CDBG loan. As a result, the annual performance reporting was completed for the first time during fiscal year 2023 and a process for internal review of the report was not in place at the time of submission. Effect: The auditor noted no instances of noncompliance. However, the lack of the lack of internal controls over these compliance requirements provides an opportunity for inaccuracy or incomplete information to be provided to their pass-through entity. Repeat Finding: No Recommendation: The Organization 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.

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: Orange County, Florida Pass-Through Number(s): CDBG Loan 2013 Award Period(s): November 12, 2013- November 11, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance 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 Organization should have internal controls designed to ensure accuracy and completeness of reporting requirements. Condition: The Organization 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 no errors on the sample of 4 financial reporting requirements tested and 1 error on the sample of 5 performance reporting requirements tested. Questioned costs: None Context: Out of the sample of 5 performance reports, there was 1 exception noted related to a lack of internal review of the report prior to submission. Cause: The grant between the County and the Organization 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 Organization has not been consistent in regard to reporting requirements for the CDBG loan. As a result, the annual performance reporting was completed for the first time during fiscal year 2023 and a process for internal review of the report was not in place at the time of submission. Effect: The auditor noted no instances of noncompliance. However, the lack of the lack of internal controls over these compliance requirements provides an opportunity for inaccuracy or incomplete information to be provided to their pass-through entity. Repeat Finding: No Recommendation: The Organization 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.

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: Orange County, Florida Pass-Through Number(s): CDBG Loan 2013 Award Period(s): November 12, 2013- November 11, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance 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 Organization should have internal controls designed to ensure accuracy and completeness of reporting requirements. Condition: The Organization 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 no errors on the sample of 4 financial reporting requirements tested and 1 error on the sample of 5 performance reporting requirements tested. Questioned costs: None Context: Out of the sample of 5 performance reports, there was 1 exception noted related to a lack of internal review of the report prior to submission. Cause: The grant between the County and the Organization 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 Organization has not been consistent in regard to reporting requirements for the CDBG loan. As a result, the annual performance reporting was completed for the first time during fiscal year 2023 and a process for internal review of the report was not in place at the time of submission. Effect: The auditor noted no instances of noncompliance. However, the lack of the lack of internal controls over these compliance requirements provides an opportunity for inaccuracy or incomplete information to be provided to their pass-through entity. Repeat Finding: No Recommendation: The Organization 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.

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: Orange County, Florida Pass-Through Number(s): CDBG Loan 2013 Award Period(s): November 12, 2013- November 11, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance 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 Organization should have internal controls designed to ensure accuracy and completeness of reporting requirements. Condition: The Organization 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 no errors on the sample of 4 financial reporting requirements tested and 1 error on the sample of 5 performance reporting requirements tested. Questioned costs: None Context: Out of the sample of 5 performance reports, there was 1 exception noted related to a lack of internal review of the report prior to submission. Cause: The grant between the County and the Organization 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 Organization has not been consistent in regard to reporting requirements for the CDBG loan. As a result, the annual performance reporting was completed for the first time during fiscal year 2023 and a process for internal review of the report was not in place at the time of submission. Effect: The auditor noted no instances of noncompliance. However, the lack of the lack of internal controls over these compliance requirements provides an opportunity for inaccuracy or incomplete information to be provided to their pass-through entity. Repeat Finding: No Recommendation: The Organization 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.