Findings Citing § 200.512

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by certain grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.

Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receive of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition PSA did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended September 31, 2022. Cause Due to the complex nature of the federal regulations associated with the Shuttered Venue Operators Grant (SVOG) and the evolving guidance, PSA was not aware that an audit was required in accordance with 2 CFR 200.512. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that PSA perform research and establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs Not applicable.

FINDING 2022-005 – Reporting SIGNIFICANT DEFICIENCY, NONCOMPLIANCE Identification of the Federal Program: U.S. Department of Health and Human Services 93.224/93.527 Health Center Program Cluster Criteria: In accordance with 2 CFR Part 200.303(a), the auditee must establish and maintain internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report, or nine months after the end of the audit period (whichever is earlier). Condition: The Center did not complete its audit report prior to the required deadline. Cause: Due to a delay in the compiling of records related to the audit, the Center was not in compliance with the reporting requirements. Effect or Potential Effect: The Center was not in compliance with the annual reporting of its data collection form. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Center complete its audits and submit the required reports by the deadline. View of Responsible Officials: See accompanying Corrective Action Plan.

FINDING 2022-005 – Reporting SIGNIFICANT DEFICIENCY, NONCOMPLIANCE Identification of the Federal Program: U.S. Department of Health and Human Services 93.224/93.527 Health Center Program Cluster Criteria: In accordance with 2 CFR Part 200.303(a), the auditee must establish and maintain internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report, or nine months after the end of the audit period (whichever is earlier). Condition: The Center did not complete its audit report prior to the required deadline. Cause: Due to a delay in the compiling of records related to the audit, the Center was not in compliance with the reporting requirements. Effect or Potential Effect: The Center was not in compliance with the annual reporting of its data collection form. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Center complete its audits and submit the required reports by the deadline. View of Responsible Officials: See accompanying Corrective Action Plan.

FINDING 2022-005 – Reporting SIGNIFICANT DEFICIENCY, NONCOMPLIANCE Identification of the Federal Program: U.S. Department of Health and Human Services 93.224/93.527 Health Center Program Cluster Criteria: In accordance with 2 CFR Part 200.303(a), the auditee must establish and maintain internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report, or nine months after the end of the audit period (whichever is earlier). Condition: The Center did not complete its audit report prior to the required deadline. Cause: Due to a delay in the compiling of records related to the audit, the Center was not in compliance with the reporting requirements. Effect or Potential Effect: The Center was not in compliance with the annual reporting of its data collection form. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Center complete its audits and submit the required reports by the deadline. View of Responsible Officials: See accompanying Corrective Action Plan.

FINDING 2022-005 – Reporting SIGNIFICANT DEFICIENCY, NONCOMPLIANCE Identification of the Federal Program: U.S. Department of Health and Human Services 93.224/93.527 Health Center Program Cluster Criteria: In accordance with 2 CFR Part 200.303(a), the auditee must establish and maintain internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report, or nine months after the end of the audit period (whichever is earlier). Condition: The Center did not complete its audit report prior to the required deadline. Cause: Due to a delay in the compiling of records related to the audit, the Center was not in compliance with the reporting requirements. Effect or Potential Effect: The Center was not in compliance with the annual reporting of its data collection form. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Center complete its audits and submit the required reports by the deadline. View of Responsible Officials: See accompanying Corrective Action Plan.

FINDING 2022-005 – Reporting SIGNIFICANT DEFICIENCY, NONCOMPLIANCE Identification of the Federal Program: U.S. Department of Health and Human Services 93.224/93.527 Health Center Program Cluster Criteria: In accordance with 2 CFR Part 200.303(a), the auditee must establish and maintain internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report, or nine months after the end of the audit period (whichever is earlier). Condition: The Center did not complete its audit report prior to the required deadline. Cause: Due to a delay in the compiling of records related to the audit, the Center was not in compliance with the reporting requirements. Effect or Potential Effect: The Center was not in compliance with the annual reporting of its data collection form. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Center complete its audits and submit the required reports by the deadline. View of Responsible Officials: See accompanying Corrective Action Plan.

Criteria - Reporting: Compliance Requirement – The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the Federal Audit Clearinghouse within the nine-month period for the year ended September 30, 2022. Effect: The Project is not in compliance with 2 CFR 200.512(a)(2). Context: The Data Collection Form was not filed timely. Cause: The annual audit was not completed within the applicable time frame so it was not available to be submitted by the due date. Recommendation: The Data Collection form should be filed as soon as possible. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and will file the report.

Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition and Context The DCF was not submitted by its due date of June 30, 2023. Cause Delays in the audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes noncompliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF by the due date. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.

Finding Number: 2022-001 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: Economic Adjustment Assistance CFDA #: 11.307/97.036 Award #: 0119022690, 011903104 FEMA-4335-DR, FEMA-4340-DR-VI Award Years: 10/01/2021- 09/30/2022 09/20/2017- 09/07/2025, 09/07/2017- 09/16/2025 Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Virgin Islands Economic Development Authority (the Authority) audited financial statements for the September 30, 2022, year-end was not submitted to the Federal Audit Clearinghouse within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The Authority is not in compliance with the reporting compliance of the Office of Management and Budget. Cause: There were transitions in financial personnel which resulted in delays in the audit process. Recommendation: We recommend that the Authority meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Official and Corrective Action Plan: Management concurs with finding. See Current Year Corrective Action Plan.

Section III – Findings and Questioned Costs for Federal Awards 2022-003 - Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the Schedule of Expenditures of Federal Awards (“SEFA”) Award Name: All awards on the SEFA Award Year: All awards on the SEFA Assistance Listing #: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's reports), or nine months after the end of the audit period. Condition The LPCH Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by May 31, 2023. Given the report was not filed until December 6, 2023, the report is considered late. Cause The 2022 audit commenced in the Spring of 2023 with timely completion expected. However, additional time was needed to complete processes for certain financial statement presentation and disclosure matters that are unrelated to federal funding. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management's Views and Correction Action Plan Management's views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.

Section III – Findings and Questioned Costs for Federal Awards 2022-003 - Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the Schedule of Expenditures of Federal Awards (“SEFA”) Award Name: All awards on the SEFA Award Year: All awards on the SEFA Assistance Listing #: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's reports), or nine months after the end of the audit period. Condition The LPCH Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by May 31, 2023. Given the report was not filed until December 6, 2023, the report is considered late. Cause The 2022 audit commenced in the Spring of 2023 with timely completion expected. However, additional time was needed to complete processes for certain financial statement presentation and disclosure matters that are unrelated to federal funding. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management's Views and Correction Action Plan Management's views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

DEPARTMENT OF HEALTH AND HUMAN SERVICES HeadStart, CFDA # 93.600 2022 - 03: Criteria: 2 CFR 200.512(a) requires that (SF) 425 form must be submitted on a quarterly and semi-annual basis no later than 30 days after the end of each reporting period. Annual report shall be submitted no later than 90 days after the end of each report period. (SF) 429 form must be submitted on an annual basis no later than 90 days after the project or grant period end date. Condition: In gaining our understanding of control over (SF) 425 and (SF) 429 forms, we noted the following controls: (SF) 425 form must be submitted quarterly basis and (SF) 429 form must be submitted annually. We reviewed (SF) 425 forms for the 2nd quarter and 4th quarter noted that amounts did not agreed to the general ledger and quarterly reports were submitted late. Form (SF) 429 was not submitted in a timely manner at all. Cause: The Agency had significant turnover for the whole year of 2021 and 2022. This resulted in significant delays in getting ready or providing information and submitted the required forms to the funder agency. Effect: This delay and in accuracy in reporting to the governmental entity could cause some confusion by the governmental entity in exactly how much funds were spent during the quarter and prevents the Agency in tracking their grant funds spent and how much is remaining. This could result in overspending on the grant. Auditor?s Recommendation: We recommend that when there is a significant vacancy in the accounting department, the Agency finds some temporary help to keep the accounting records accurate and up to date. This will enable the Agency to have adequate and complete accounting records to meet reporting requirements. Management response: Due to significant employee turnover in the accounting department, SF-425 and SF-429 reports were not submitted in a timely manner or with information matching the general ledger. The new accounting team is in place and is in the process of correcting and resubmitting or submitting the reports. The accounting team will submit accurate SF-425 and SF-429 reports in a timely manner moving forward.

Section III – Findings and Questioned Costs for Federal Awards 2022-003 - Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the Schedule of Expenditures of Federal Awards (“SEFA”) Award Name: All awards on the SEFA Award Year: All awards on the SEFA Assistance Listing #: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's reports), or nine months after the end of the audit period. Condition The LPCH Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by May 31, 2023. Given the report was not filed until December 6, 2023, the report is considered late. Cause The 2022 audit commenced in the Spring of 2023 with timely completion expected. However, additional time was needed to complete processes for certain financial statement presentation and disclosure matters that are unrelated to federal funding. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management's Views and Correction Action Plan Management's views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.

Section III – Findings and Questioned Costs for Federal Awards 2022-003 - Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the Schedule of Expenditures of Federal Awards (“SEFA”) Award Name: All awards on the SEFA Award Year: All awards on the SEFA Assistance Listing #: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's reports), or nine months after the end of the audit period. Condition The LPCH Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by May 31, 2023. Given the report was not filed until December 6, 2023, the report is considered late. Cause The 2022 audit commenced in the Spring of 2023 with timely completion expected. However, additional time was needed to complete processes for certain financial statement presentation and disclosure matters that are unrelated to federal funding. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management's Views and Correction Action Plan Management's views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

DEPARTMENT OF HEALTH AND HUMAN SERVICES HeadStart, CFDA # 93.600 2022 - 03: Criteria: 2 CFR 200.512(a) requires that (SF) 425 form must be submitted on a quarterly and semi-annual basis no later than 30 days after the end of each reporting period. Annual report shall be submitted no later than 90 days after the end of each report period. (SF) 429 form must be submitted on an annual basis no later than 90 days after the project or grant period end date. Condition: In gaining our understanding of control over (SF) 425 and (SF) 429 forms, we noted the following controls: (SF) 425 form must be submitted quarterly basis and (SF) 429 form must be submitted annually. We reviewed (SF) 425 forms for the 2nd quarter and 4th quarter noted that amounts did not agreed to the general ledger and quarterly reports were submitted late. Form (SF) 429 was not submitted in a timely manner at all. Cause: The Agency had significant turnover for the whole year of 2021 and 2022. This resulted in significant delays in getting ready or providing information and submitted the required forms to the funder agency. Effect: This delay and in accuracy in reporting to the governmental entity could cause some confusion by the governmental entity in exactly how much funds were spent during the quarter and prevents the Agency in tracking their grant funds spent and how much is remaining. This could result in overspending on the grant. Auditor?s Recommendation: We recommend that when there is a significant vacancy in the accounting department, the Agency finds some temporary help to keep the accounting records accurate and up to date. This will enable the Agency to have adequate and complete accounting records to meet reporting requirements. Management response: Due to significant employee turnover in the accounting department, SF-425 and SF-429 reports were not submitted in a timely manner or with information matching the general ledger. The new accounting team is in place and is in the process of correcting and resubmitting or submitting the reports. The accounting team will submit accurate SF-425 and SF-429 reports in a timely manner moving forward.

Statement of condition #2022-001: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021 with the Federal Audit Clearinghouse by the required date of April 30, 2022. Criteria: Pursuant to Section 18 of the Regulatory Agreement, non-profit borrowers are to follow audit requirements specified in the OMB Compliance Supplement. The OMB Compliance Supplement requires the data collection form SF-SAC to be filed with the Federal Audit Clearinghouse in a timely manner, as required by 2 CFR 200.512. The required timeframe specified by 2 CFR 200.512 is the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The deadline to file the data collection form SF-SAC was April 30, 2022. Effect: The Corporation was not in compliance with the Regulatory Agreement or the OMB Compliance Supplement. Cause: Due to administrative delays, the Corporation did not file the data collection form SF-SAC by April 30, 2022. Recommendation: The data collection form SF-SAC should be filed with the Federal Audit Clearinghouse in a timely manner pursuant to the time frame set forth by OMB. Completion date: June 1, 2022 Management's response: Management concurs with the finding and agrees with the recommendation. The data collection form SF-SAC as of and for the year ended July 31, 2021 has been filed with the Federal Audit Clearinghouse. No further action is required.

Statement of condition #2022-001: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021, with the Federal Audit Clearinghouse by the required date of April 30, 2022. Criteria: Pursuant to Section 18 of the Regulatory Agreement, non-profit borrowers are to follow audit requirements specified in the OMB Compliance Supplement. The OMB Compliance Supplement requires the data collection form SF-SAC to be filed with the Federal Audit Clearinghouse in a timely manner, as required by 2 CFR 200.512. The required timeframe specified by 2 CFR 200.512 is the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The deadline to file the data collection form SF-SAC was April 30, 2022. Effect: The Corporation was not in compliance with the Regulatory Agreement or the OMB Compliance Supplement. Cause: Due to administrative delays, the Corporation did not file the data collection form SF-SAC by April 30, 2022. Recommendation: The data collection form SF-SAC should be filed with the Federal Audit Clearinghouse in a timely manner pursuant to the time frame set worth by OMB. Proposed completion date: May 4, 2022 Management's response: Management concurs with the finding and agrees with the recommendation. The data collection form SF-SAC as of and for the year ended July 31, 2021, was filed with the Federal Audit Clearinghouse on May 4, 2022. No further action is required.

Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 Criteria: 2 CFR § 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. In addition, HRSA, the major fund grantor, required timely submission of the grants’ annual and quarterly Federal Financial Report (FFR) and Native Hawaiian Data System reports. Government Auditing Standards require adequate internal controls over accounting functions. These internal controls should reduce to a relatively low level of risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants would be material in relation to a federal program being audited may occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Conditions: We noted a lack of internal control over Reporting and noncompliance with the timely on-line submission of the annual audit report to the Federal Audit Clearinghouse. Also, during the fiscal year the HRSA grant’s required quarterly financial reports (QFRs) and UDS reports were not available. Cause: Management had turnover and financial data was not prepared accurately and timely to properly report the audited financial statements to the Federal Audit Clearinghouse. Potential Effect: A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None 2022-003, Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 (Continued) Recommendations: We recommend management complete all required reporting timely. Repeat Finding: Yes. See Summary Schedule of Prior Audit Finding, Finding 2021-003 Views of Responsible Officials of the Auditee: The Organization concurs with the finding and recommendation. See Management Responses and Corrective Action Plans.

Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 Criteria: 2 CFR § 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. In addition, HRSA, the major fund grantor, required timely submission of the grants’ annual and quarterly Federal Financial Report (FFR) and Native Hawaiian Data System reports. Government Auditing Standards require adequate internal controls over accounting functions. These internal controls should reduce to a relatively low level of risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants would be material in relation to a federal program being audited may occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Conditions: We noted a lack of internal control over Reporting and noncompliance with the timely on-line submission of the annual audit report to the Federal Audit Clearinghouse. Also, during the fiscal year the HRSA grant’s required quarterly financial reports (QFRs) and UDS reports were not available. Cause: Management had turnover and financial data was not prepared accurately and timely to properly report the audited financial statements to the Federal Audit Clearinghouse. Potential Effect: A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None 2022-003, Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 (Continued) Recommendations: We recommend management complete all required reporting timely. Repeat Finding: Yes. See Summary Schedule of Prior Audit Finding, Finding 2021-003 Views of Responsible Officials of the Auditee: The Organization concurs with the finding and recommendation. See Management Responses and Corrective Action Plans.

Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 Criteria: 2 CFR § 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. In addition, HRSA, the major fund grantor, required timely submission of the grants’ annual and quarterly Federal Financial Report (FFR) and Native Hawaiian Data System reports. Government Auditing Standards require adequate internal controls over accounting functions. These internal controls should reduce to a relatively low level of risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants would be material in relation to a federal program being audited may occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Conditions: We noted a lack of internal control over Reporting and noncompliance with the timely on-line submission of the annual audit report to the Federal Audit Clearinghouse. Also, during the fiscal year the HRSA grant’s required quarterly financial reports (QFRs) and UDS reports were not available. Cause: Management had turnover and financial data was not prepared accurately and timely to properly report the audited financial statements to the Federal Audit Clearinghouse. Potential Effect: A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None 2022-003, Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 (Continued) Recommendations: We recommend management complete all required reporting timely. Repeat Finding: Yes. See Summary Schedule of Prior Audit Finding, Finding 2021-003 Views of Responsible Officials of the Auditee: The Organization concurs with the finding and recommendation. See Management Responses and Corrective Action Plans.

Statement of condition #2022-001: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021 with the Federal Audit Clearinghouse by the required date of April 30, 2022. Criteria: Pursuant to Section 18 of the Regulatory Agreement, non-profit borrowers are to follow audit requirements specified in the OMB Compliance Supplement. The OMB Compliance Supplement requires the data collection form SF-SAC to be filed with the Federal Audit Clearinghouse in a timely manner, as required by 2 CFR 200.512. The required timeframe specified by 2 CFR 200.512 is the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The deadline to file the data collection form SF-SAC was April 30, 2022. Effect: The Corporation was not in compliance with the Regulatory Agreement or the OMB Compliance Supplement. Cause: Due to administrative delays, the Corporation did not file the data collection form SF-SAC by April 30, 2022. Recommendation: The data collection form SF-SAC should be filed with the Federal Audit Clearinghouse in a timely manner pursuant to the time frame set forth by OMB. Completion date: June 1, 2022 Management's response: Management concurs with the finding and agrees with the recommendation. The data collection form SF-SAC as of and for the year ended July 31, 2021 has been filed with the Federal Audit Clearinghouse. No further action is required.

Statement of condition #2022-001: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021, with the Federal Audit Clearinghouse by the required date of April 30, 2022. Criteria: Pursuant to Section 18 of the Regulatory Agreement, non-profit borrowers are to follow audit requirements specified in the OMB Compliance Supplement. The OMB Compliance Supplement requires the data collection form SF-SAC to be filed with the Federal Audit Clearinghouse in a timely manner, as required by 2 CFR 200.512. The required timeframe specified by 2 CFR 200.512 is the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The deadline to file the data collection form SF-SAC was April 30, 2022. Effect: The Corporation was not in compliance with the Regulatory Agreement or the OMB Compliance Supplement. Cause: Due to administrative delays, the Corporation did not file the data collection form SF-SAC by April 30, 2022. Recommendation: The data collection form SF-SAC should be filed with the Federal Audit Clearinghouse in a timely manner pursuant to the time frame set worth by OMB. Proposed completion date: May 4, 2022 Management's response: Management concurs with the finding and agrees with the recommendation. The data collection form SF-SAC as of and for the year ended July 31, 2021, was filed with the Federal Audit Clearinghouse on May 4, 2022. No further action is required.

Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 Criteria: 2 CFR § 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. In addition, HRSA, the major fund grantor, required timely submission of the grants’ annual and quarterly Federal Financial Report (FFR) and Native Hawaiian Data System reports. Government Auditing Standards require adequate internal controls over accounting functions. These internal controls should reduce to a relatively low level of risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants would be material in relation to a federal program being audited may occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Conditions: We noted a lack of internal control over Reporting and noncompliance with the timely on-line submission of the annual audit report to the Federal Audit Clearinghouse. Also, during the fiscal year the HRSA grant’s required quarterly financial reports (QFRs) and UDS reports were not available. Cause: Management had turnover and financial data was not prepared accurately and timely to properly report the audited financial statements to the Federal Audit Clearinghouse. Potential Effect: A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None 2022-003, Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 (Continued) Recommendations: We recommend management complete all required reporting timely. Repeat Finding: Yes. See Summary Schedule of Prior Audit Finding, Finding 2021-003 Views of Responsible Officials of the Auditee: The Organization concurs with the finding and recommendation. See Management Responses and Corrective Action Plans.

Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 Criteria: 2 CFR § 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. In addition, HRSA, the major fund grantor, required timely submission of the grants’ annual and quarterly Federal Financial Report (FFR) and Native Hawaiian Data System reports. Government Auditing Standards require adequate internal controls over accounting functions. These internal controls should reduce to a relatively low level of risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants would be material in relation to a federal program being audited may occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Conditions: We noted a lack of internal control over Reporting and noncompliance with the timely on-line submission of the annual audit report to the Federal Audit Clearinghouse. Also, during the fiscal year the HRSA grant’s required quarterly financial reports (QFRs) and UDS reports were not available. Cause: Management had turnover and financial data was not prepared accurately and timely to properly report the audited financial statements to the Federal Audit Clearinghouse. Potential Effect: A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None 2022-003, Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 (Continued) Recommendations: We recommend management complete all required reporting timely. Repeat Finding: Yes. See Summary Schedule of Prior Audit Finding, Finding 2021-003 Views of Responsible Officials of the Auditee: The Organization concurs with the finding and recommendation. See Management Responses and Corrective Action Plans.

Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 Criteria: 2 CFR § 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. In addition, HRSA, the major fund grantor, required timely submission of the grants’ annual and quarterly Federal Financial Report (FFR) and Native Hawaiian Data System reports. Government Auditing Standards require adequate internal controls over accounting functions. These internal controls should reduce to a relatively low level of risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants would be material in relation to a federal program being audited may occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Conditions: We noted a lack of internal control over Reporting and noncompliance with the timely on-line submission of the annual audit report to the Federal Audit Clearinghouse. Also, during the fiscal year the HRSA grant’s required quarterly financial reports (QFRs) and UDS reports were not available. Cause: Management had turnover and financial data was not prepared accurately and timely to properly report the audited financial statements to the Federal Audit Clearinghouse. Potential Effect: A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None 2022-003, Lack of Internal Control over Reporting, Health Resources and Services Administration, United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 (Continued) Recommendations: We recommend management complete all required reporting timely. Repeat Finding: Yes. See Summary Schedule of Prior Audit Finding, Finding 2021-003 Views of Responsible Officials of the Auditee: The Organization concurs with the finding and recommendation. See Management Responses and Corrective Action Plans.

2022-002 - Reporting (Material Weakness) Federal program information: Federal agency: U.S. Department of Human Health and Services Pass-through agency:: PRC Title: Housing Opportunities for Persons with AIDS ALN number: 14.241 Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: 1. 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. 2. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC. Condition: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2022, within 9 months after the audit period. Effect: Baker Places, Inc.n is deficient in its submission of the required audit reporting package and data collection form. As such, Baker Places, Inc. is noncompliant with the reporting requirements. Questioned Costs: None. Cause: Baker Places, Inc. does not have internal control procedures to ensure timely submission of a financial reports. Repeat finding: Yes Recommendation: We recommended that Baker Places, Inc. implement policies, procedures and controls to ensure compliance with the reporting requirements. Baker Places, Inc. should designate an individual that has thorough knowledge of both the program and the compliance requirements to monitor, review and approve all required reports including knowledge of reporting deadlines and ensure timely submission of all required reports to the funding agency. Evidence of submission should also be maintained as part of program documentation.

Finding 2022-004 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal control over Financial Reporting and Material Noncompliance Agency U.S. Department of Treasury Program ALN: No. 21.027 Coronavirus State and Local Fiscal Recovery Funds - COVID-19 Award No. AK0137 Award Year 2022 Criteria or Specific Requirement 2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(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.” Condition The Federal data collection form and reporting package were not filed on time. Cause There were limited personnel resources at the City to assist in the timely completion of the City’s audit. Effect or potential effect Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance. Questioned Costs None. Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2022 was filed late. Recommendation The City should prepare for its fiscal year audit before year end to ensure that it is able to assist in the execution of the audit. Views of responsible officials and planned corrective actions Management agrees with the finding. The City recently hired a Finance Director and is working to fill the Controller position. Being fully staffed will assist in the timely completion of the City’s audit.

Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: As a result of the timing of the audit, the applicable reporting deadline was not met. Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline. Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form. View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.