suwannee river economic council, inc. financial … · - 2 - opinion in our opinion, the financial...

SUWANNEE RIVER ECONOMIC COUNCIL, INC.

FINANCIAL STATEMENTS

SEPTEMBER 30, 2015


TABLE OF CONTENTS

SEPTEMBER 30, 2015

Page(s)

Independent Auditors’ Report 1 – 2

Financial Statements Statement of Financial Position 3 Statement of Activities 4 Statement of Functional Expenses 5 – 6 Statement of Cash Flows 7 Notes to Financial Statements 8 – 12

Schedule of Expenditures of Federal Awards and State Financial

Assistance 13 – 18

Note to Schedule of Expenditures of Federal Awards and State

Financial Assistance 19

Independent Auditors’ Report on Internal Control over Financial

Reporting and on Compliance and Other Matters Based on an

Audit of Financial Statements Performed In Accordance with

Government Auditing Standards 20 – 21

Independent Auditors’ Report on Compliance For Each Major

Federal Program and State Project and Report on Internal

Control over Compliance in Accordance with OMB Circular A-

133 and Chapter 10.650, Rules of the State of Florida, Office of

the Auditor General 22 – 23

Schedule of Findings and Questioned Costs 24 – 25

- 1 -

INDEPENDENT AUDITORS’ REPORT

To the Board of Directors, Suwannee River Economic Council, Inc.:

Report on the Financial Statements

We have audited the accompanying financial statements of Suwannee River Economic Council, Inc., which comprise the statement of financial position as of September 30, 2015, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

- 2 -

Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Suwannee River Economic Council, Inc. as of September 30, 2015, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Other Information

Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance is presented for purposes of additional analysis as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.650, Rules of the State of Florida, Office of the Auditor General, and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards and State Financial Assistance is fairly stated in all material respects in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated January 22, 2016, on our consideration of Suwannee River Economic Council, Inc.’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Suwannee River Economic Council, Inc.’s internal control over financial reporting and compliance.

Gainesville, Florida January 22, 2016

Current assets

Cash and cash equivalents 2,831,851$

Grants and contracts receivable 1,238,271

Unconditional promise to give 20,932

Prepaid expenses 9,099

Inventory 10,870

Total current assets 4,111,023

Property and equipment, net of accumulated depreciation 2,165,360

Total Assets 6,276,383$

Current liabilities

Accounts payable and accrued expenses 775,607$

Deferred revenue 4,463

Total current liabilities 780,070

Net assets

Unrestricted

Operations 3,310,021

Property and equipment 2,165,360

Total unrestricted net assets 5,475,381

Temporarily restricted 20,932

Total net assets 5,496,313

Total Liabilities and Net Assets 6,276,383$

LIABILITIES AND NET ASSETS


STATEMENT OF FINANCIAL POSITION

SEPTEMBER 30, 2015

ASSETS

The accompanying notes to financial statements

are an integral part of this statement.

- 3 -

TemporarilySupport and revenues Unrestricted Restricted Total

Support

Grants and contracts 8,309,520$ -$ 8,309,520$

Contributions 106,454 20,932 127,386

In-kind contributions 44,858 - 44,858

Net assets released from restrictions 20,084 (20,084) -

Total support 8,480,916 848 8,481,764

Revenues

Interest earned 5,376 - 5,376

Total support and revenues 8,486,292 848 8,487,140

Expenses

Program services

Special Programs for the Aging 1,312,362 - 1,312,362

Low-Income Home Energy Assistance 1,375,010 - 1,375,010

Transportation Disadvantaged 912,516 - 912,516

State Housing Initiatives Partnership 1,626,490 - 1,626,490

Community Care for the Elderly 726,529 - 726,529

Community Services Block Grant 348,107 - 348,107

Weatherization 249,084 - 249,084

Emergency Home Energy Assistance 206,157 - 206,157

Emergency Food and Shelter 6,361 - 6,361

Home Care for the Elderly 83,197 - 83,197

Alzheimer's Disease Initiative 274,850 - 274,850

Total program services 7,120,663 - 7,120,663

Administrative services 931,791 - 931,791

Total expenses 8,052,454 - 8,052,454

Increase in net assets 433,838 848 434,686

Net assets, beginning of year 5,041,543 20,084 5,061,627

Net assets, end of year 5,475,381$ 20,932$ 5,496,313$


STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED SEPTEMBER 30, 2015



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Cash flows from operating activities

Cash received from grantors, contractors and programs 8,560,268$

Cash paid to employees and vendors (7,885,970)

Interest received 5,376

Local cash contributions 126,538

Net cash provided by operating activities 806,212

Cash flows from investing activities

Purchases of property and equipment (143,806)

Net increase in cash and cash equivalents 662,406

Cash and cash equivalents, beginning of year 2,169,445

Cash and cash equivalents, end of year 2,831,851$

Reconciliation of increase in net assets

to net cash provided by operating activities

Increase in net assets 434,686$

Adjustments to reconcile increase in net assets to net

cash provided by operating activities:

Depreciation 238,189

Changes in assets and liabilities:

Decrease in grants and contracts receivable 258,894

Increase in unconditional promise to give (848)

Decrease in prepaid expenses 2,218

Decrease in inventory 2,903

Decrease in accounts payable and accrued expenses (121,684)

Decrease in deferred revenue (8,146)

Total adjustments 371,526

Net cash provided by operating activities 806,212$


STATEMENT OF CASH FLOWS




- 7 -


NOTES TO FINANCIAL STATEMENTS

SEPTEMBER 30, 2015

- 8 -

(1) Summary of Significant Accounting Policies:

The following is a summary of the more significant accounting policies and practices of Suwannee River Economic Council, Inc. (the "Organization"), which affect significant elements of the accompanying financial statements:

(a) Organization and purpose—The Organization is a not-for-profit corporation formed to cooperate with and assist governmental and private agencies in accomplishing the purposes described in the Community Services Act of 1974 and amendments thereto. Its principal activities consist of carrying out community action programs under Federal, state and private agency grants requiring compliance with specific grant conditions and other special requirements.

(b) Revenue recognition—The Organization receives substantially all of its grant and contract revenue from Federal, State and local agencies. The Organization recognizes contract revenue (up to the contract ceiling) from its contracts over a period which represents the service period for certain contracts, or to the extent of expenses. Revenue recognition depends on the contract. Any of the funding sources may, at their discretion, request reimbursement for expenses or return of funds, or both, as a result of non-compliance with the terms of the grants/contracts.

(c) Property and equipment—Property and equipment acquired by the Organization are considered to be owned by the Organization. However, funding sources may maintain an equitable interest in the property purchased with grant monies as well as the right to determine the use of any proceeds from the sale of these assets. The State of Florida has a reversionary interest in those assets purchased with its funds which have a cost of $1,000 or more and an estimated useful life of at least one year. The Federal Government has a reversionary interest in those assets purchased with its funds which have a cost of $5,000 or more and an estimated useful life of at least one year.

Property and equipment with a value greater than $5,000 and an estimated useful life of at least one year are recorded at cost when purchased or at estimated fair market value when contributed. Depreciation is computed using the straight-line method over the estimated useful life of the assets, ranging from 3 to 39 years.

(d) Contributed facilities, services and other support—The Organization receives contributed materials and supplies which are reported as in-kind contributions and in-kind expense at their estimated fair market value in the period in which they are donated.

Contributed property and equipment is recorded at fair value at the date of donation. In the absence of donor-imposed stipulations regarding how long the contributed assets must be used, the Organization has adopted a policy of not implying a time restriction on contributions of such assets; consequently, all contributions of property and equipment, and of the assets contributed to acquire property and equipment, are recorded as unrestricted support or contributions.

The value of donated professional services is included as in-kind contributions and in-kind expense in the financial statements. In addition, donated services with an estimated value of approximately $215,000 were not recognized in the financial statements because they did not meet the criteria for revenue recognition.



SEPTEMBER 30, 2015

(1) Summary of Significant Accounting Policies: (Continued)

- 9 -

(e) Basis of accounting—The financial statements have been prepared on the accrual basis of accounting, and accordingly, reflect significant receivables, payables, and other liabilities.

(f) Functional allocation of expenses—The costs of providing the various programs and other activities have been summarized on a functional basis in the Statement of Activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited.

(g) Income taxes—The Organization is generally exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Therefore, no provision for income taxes has been made in the accompanying financial statements.

The Organization files income tax returns in the U.S. Federal jurisdiction. The Organization’s income tax returns for the past three years are subject to examination by tax authorities and may change upon examination.

The Organization has reviewed and evaluated the relevant technical merits of each of its tax positions in accordance with accounting principles generally accepted in the United States of America for accounting for uncertainty in income taxes, and determined that there are no uncertain tax positions that would have a material impact on the financial statements.

(h) Cash and cash equivalents—For the purpose of reporting cash flows, cash and cash equivalents includes cash on hand, amounts in demand deposits and short-term investments with an original maturity date of ninety days or less.

(i) Use of estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

(j) Basis of presentation—The Organization is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets.

(k) Contributions—All contributions are considered to be available for unrestricted use unless specifically restricted by the donor. Amounts received that are designated for future periods or restricted by the donor for specific purposes are reported as temporarily restricted or permanently restricted support that increases these net asset classes. However, if a restriction is fulfilled in the same time period in which the contribution is received, the entity reports the support as unrestricted.

Unconditional promises to give that are expected to be collected within one year are recorded at net realizable value. Unconditional promises to give that are expected to be collected in future years are recorded at the present value of their estimated future cash flows. The discounts on those amounts are computed using risk-free interest rates applicable to the years in which the promises are received. Amortization of the discounts is included in contribution revenue. It is the Organization’s policy to use the direct write-off method for unconditional promises to give deemed to be uncollectible. This method yields substantially the same results as the allowance method. Conditional promises to give are not included as support until the conditions are substantially met.



SEPTEMBER 30, 2015

(1) Summary of Significant Accounting Policies: (Continued)

- 10 -

(l) Grants and contracts receivable—Grants and contracts receivable are stated at the amount management expects to collect from balances outstanding at year-end. Based on management’s assessment of the credit history with grantors and contractors having outstanding balances and current relationships with them, it has concluded that realization losses on balances outstanding at year-end will be immaterial.

(m) Advertising—The Organization expenses advertising costs in the period in which they are incurred.

(n) Inventory—Inventory consists of frozen meals for distribution to program participants. Inventory is recorded at the lower of cost or market.

(o) Accrued leave––The Organization compensates its employees for unused vacation and sick leave upon termination of employment. The amount of change in accrued vacation and sick leave for all employees from one year to the next is recorded in personnel expense during the current year.

(p) Deferred revenue—The Organization records certain contract receipts as deferred revenue until it is expended for the purpose of the contract, at which time it is recognized as revenue.

(2) Matching Requirements:

The Organization receives a portion of its support through grants and contracts. Certain grants and contracts require the Organization to provide specified amounts of matching revenue. For each grant/contract, where applicable, the Organization has met all matching requirements. Also, for each grant/contract that ended on or before September 30, 2015, no obligation remains outstanding to the funding source.

(3) Pension Plan:

The Organization sponsors a 401(k) plan. The plan covers all eligible employees of the Organization. Employees are considered to be eligible when they are 21 years of age and have one year of service as defined by the plan document. Employees are fully vested following three years of service. The Organization normally makes a contribution of 10% of each eligible employee’s gross salary. The level of future funding could affect the Organization’s ability to continue the normal contribution. The amount of plan expense for the year ended September 30, 2015, was approximately $122,000.

(4) Property and Equipment:

Property and equipment consists of the following at September 30, 2015:

Land $ 154,107 Equipment 1,659,098 Buildings 2,756,862 4,570,067 Less: accumulated depreciation 2,404,707 Total $ 2,165,360



SEPTEMBER 30, 2015

- 11 -

(5) Concentrations of Credit Risk:

The more significant concentrations of credit risk are as follows:

(a) Demand deposits—The Organization maintains demand deposits with one financial institution. The Organization has a policy requiring collateral or other security to support its deposits in excess of FDIC coverage. All demand deposits with banks are insured for amounts in excess of Federal Deposit Insurance Corporation limits.

(b) Grants and contracts receivable—The Organization’s receivables are for amounts due under contracts with the Federal, State, and local agencies under cost-reimbursement and service contracts related to health and welfare activities. The Organization has no policy requiring collateral or other security to support its receivables.

(c) Unconditional promise to give—Financial instruments that potentially subject the Organization to concentrations of credit risk include an unconditional promise to give. The unconditional promise to give is from a donor in the north Florida area.

(6) Significant Funding Sources:

The Organization receives a substantial amount of its funding from the U.S. Department of Energy passed through the State of Florida Department of Economic Opportunity; the U.S. Department of Health and Human Services passed through the State of Florida Department of Economic Opportunity; the U.S. Department of Health and Human Services passed through Mid-Florida Area Agency on Aging, Inc.; the U.S. Department of Transportation passed through the State of Florida Department of Transportation; the State of Florida Department of Elder Affairs passed through Mid-Florida Area Agency on Aging, Inc.; and the State of Florida, Department of Transportation. A significant reduction in the level of this funding, if this were to occur, could have an adverse effect on the Organization’s programs and activities.

(7) Unconditional Promise To Give:

The balance in unconditional promise to give, deemed collectible in one year, is comprised of the following at September 30, 2015:

United Way of Suwannee Valley, Inc. $ 20,932

(8) Temporarily Restricted Net Assets:

At September 30, 2015, temporarily restricted net assets include $20,932 of receivables for unconditional promises to give from a United Way agency.

(9) Subsequent Events:

The Organization has evaluated events and transactions for potential recognition or disclosure in the financial statements through January 22, 2016, the date which the financial statements were available to be issued. No subsequent events have been recognized or disclosed.



SEPTEMBER 30, 2015

- 12 -

(10) Contingent Liabilities:

Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies, principally Federal and state governments. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by grantors cannot be determined at this time although the Organization expects such amounts, if any, to be immaterial.

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- 19 -


NOTE TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

AND STATE FINANCIAL ASSISTANCE


Note 1. Basis of Presentation

The accompanying schedule of expenditures of Federal awards and state financial assistance includes the Federal and state grant and contract activity of Suwannee River Economic Council, Inc. and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of OMB Circular A-133 Audits of States, Local Governments, and Non-Profit

Organizations and Chapter 10.650, Rules of the State of Florida, Office of the Auditor General. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the financial statements.

- 20 -

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS


We have audited in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of Suwannee River Economic Council, Inc., which comprise the statement of financial position as of September 30, 2015, and the related statements of activities, functional expenses and cash flows for the year then ended, and the related notes to the financial statements and have issued our report thereon dated January 22, 2016.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered Suwannee River Economic Council, Inc.’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Suwannee River Economic Council, Inc.’s internal control. Accordingly, we do not express an opinion on the effectiveness of Suwannee River Economic Council, Inc.’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

- 21 -

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Suwannee River Economic Council, Inc.’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.


- 22 -

INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND REPORT ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY OMB CIRCULAR A-133 AND CHAPTER 10.650, RULES OF THE STATE OF FLORIDA AUDITOR GENERAL


Report on Compliance for Each Major Federal Program and State Project

We have audited Suwannee River Economic Council, Inc.’s compliance with the types of compliance requirements described in OMB Circular A-133 Compliance Supplement and the requirements described in the State of Florida State Projects Compliance Supplement, that could have a direct and material effect on each of Suwannee River Economic Council, Inc.’s major federal programs and major state projects for the year ended September 30, 2015. Suwannee River Economic Council, Inc.’s major federal programs and major state projects are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs and state projects.

Auditors’ Responsibility

Our responsibility is to express an opinion on compliance for each of Suwannee River Economic Council, Inc.’s major federal programs and major state projects based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations’ and Chapter 10.650, Rules of the State of Florida, Office of the Auditor General (“Chapter 10.650”). Those standards, OMB Circular A-133, and Chapter 10.650 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program or major state project occurred. An audit includes examining, on a test basis, evidence about Suwannee River Economic Council, Inc.’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program and major state project. However, our audit does not provide a legal determination of Suwannee River Economic Council, Inc.’s compliance.

- 23 -

Opinion on Each Major Federal Program and Major State Project

In our opinion, Suwannee River Economic Council, Inc. complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs and major state projects for the year ended September 30, 2015.

Report on Internal Control over Compliance

Management of Suwannee River Economic Council, Inc. is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Suwannee River Economic Council, Inc.’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program and major state project to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and major state project and to test and report on internal control over compliance in accordance with Circular A-133 and Chapter 10.650, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Suwannee River Economic Council, Inc.’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program or state project on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program or state project will not be prevented, or detected and corrected, on a timely basis. A significant

deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program or state project that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133 and Chapter 10.650. Accordingly, this report is not suitable for any other purpose.


- 24 -


SCHEDULE OF FINDINGS AND QUESTIONED COSTS


I. Summary of Auditors' Results:

Financial Statements

Type of audit report issued on the financial statements: Unmodified

Internal control over financial reporting:

• Material weakness(es) identified? yes X no

• Significant deficiency(ies) identified? yes X none reported

Noncompliance material to financial statements noted? yes X no

Federal Awards

Internal control over major Federal programs:



Type of auditor’s report issued on compliance for major Federal programs: Unmodified

Any audit findings that are required to be reported in accordance with section 510(a) of OMB Circular A-133? yes X no

Identification of major Federal programs:

Federal Program

Federal CFDA

Number Special Programs for the Aging – Title III, Part B 93.044* Special Programs for the Aging – Title III, Part C 93.045* Nutrition Services Incentive Program 93.053*

*Cluster of Programs as defined by OMB Circular A-133

Dollar threshold used to distinguish between type A and type B Federal programs:

$300,000

Auditee qualified as low-risk auditee?

X yes no

- 25 -


SCHEDULE OF FINDINGS AND QUESTIONED COSTS


(Continued)

I. Summary of Auditors' Results: (Continued)

State Projects

Internal control over major state projects:



Types of auditor’s report issued on compliance for major State projects: Unmodified

Any audit findings that are required to be reported in accordance with Chapter 10.650, Rules of the State of Florida, Office of the Auditor General?

yes X no

Identification of major state projects:

State Project

State CSFA

Number

Alzheimer’s Respite Services 65.004

Community Care for the Elderly (CCE) 65.010

Dollar threshold used to distinguish between type A and type B State projects:

$300,000

II. Financial Statement Findings:

None.

III. Federal Award Findings and Questioned Costs:

None.

IV. State Financial Assistance Findings and Questioned Costs:

None.

V. Independent Auditors’ Management letter required by Chapter 10.650, Rules of the State of Florida, Office of the Auditor General:

Nothing to report.

VI. Federal Award Summary Schedule of Prior Year Findings:

There were no audit findings for the year ended September 30, 2014.

VII. State Financial Assistance Summary Schedule of Prior Year Findings:

There were no audit findings for the year ended September 30, 2014.

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