Gulf Coast Jewish Family and Community Services, Inc.

2024-003 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended June 30, 2024. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2025, for the Organization’s reporting for the year ended June 30, 2024. Condition: The Organization’s June 30, 2024 Single Audit package was not submitted to the FAC by the deadline of March 31, 2025. Cause: The information was not timely filed because of delays in completing the single audit as a result of delays in receiving needed audit information.Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.

U.S Department of Health and Human Services Passed-through Eckerd Youth Alternatives, Inc. ALN Number: 93.667 Program Name: Social Security Blocks Grant U.S Department of Health and Human Services Passed-through Eckerd Youth Alternatives, Inc. ALN Number: 93.558 Program Name: Temporary Assistance for Needy Families State of Florida Department of Children and Families Passed-through Family Support Services of Suncoast CSFA Number: 60.214 Project Name: Family Preservation and CWS Diversion Program – Circuit 6 See Financial Statement Finding 2023-001 Material Weakness Criteria: The schedule of expenditures of federal awards and state financial assistance (the Schedule) should reflect expenditures of federal and state programs. Generally, this would mean that the expenses reported should reconcile to the consolidated financial statements. 2 CFR 200.510(b) indicates that the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements which must include total federal awards expended as determined in accordance with 2 CFR 200.502. Rule 69I-5.003 of the Department of Financial Services, Rules, Chapter 69I-5, Florida Administrative Code, State Financial Assistance, requires an auditee to prepare a schedule of expenditures of state financial assistance for the period covered by the auditee’s financial statements. Condition: When compiling the Schedule, the Organization omitted expenditures from one federal program and one state project, resulting in the Schedule being incomplete and inaccurate. Cause: Proper controls were not put into place in order to ensure that all post-award notices received from funding agencies were properly incorporated into the Schedule. Effect or Potential Effect: The amounts that are misreported could potentially be in the wrong fiscal year or perpetually omitted from the Schedule, impacting future funding from government agencies. ALN Number 93.667 was understated on the Schedule $564,123. ALN Number 93.558 was overstated on the Schedule by $1,139,173. CSFA Number 60.214 was understated on the Schedule by $727,339. Recommendation: We recommend that management enhance controls and procedures to ensure all post-award notices received from funding agencies are properly incorporated into the Schedule. We recommend management enhance controls around the Schedule reconciliation process back to the consolidated financial statements. Questioned Costs: None Context: This finding is isolated to the federal programs and state project identified above. Repeat Finding: This is not a repeat finding. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.