FLORIDA COALITION AGAINST DOMESTIC VIOLENCE, INC.Non-Profit

Criteria: In accordance 2 CFR Part-200, Appendix XI, Compliance Supplement M. Subrecipient Monitoring, the Organization is responsible for: * Monitoring the subrecipient?s use of Federal awards through reporting, site visits, regular contact, or other means to provide reasonable assurance that the subrecipient administers Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements and that performance goals are achieved. * Ensuring that subrecipients expending $750,000 or more in Federal awards during the subrecipient?s fiscal year have met the requirements of 2 CFR Part - 200, subpart F and that the required audits are completed within 9 months of the end of the subrecipient?s audit period Condition: The Organization was not able to provide evidence that any monitoring was performed on the federal award. Cause: The Organization is currently in liquidation and documentation or access to documentation is limited. The administration of all grants was transferred to the Florida Department of Children & Families prior to this fiscal year, the Department performed monitoring procedures on grants that passed through their department but did not perform any on CFDA 16.575. Effect: No evidence was provided that monitoring was performed on CFDA 16.575. Questioned Costs: None identified.

Criteria: In accordance with 2 CFR Part - 200.512(d), The audit must be completed and the data collection form and reporting 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. Condition: The audit reporting package for fiscal year ended June 30, 2019, was due to the Federal Audit Clearinghouse on September 30, 2020, as extended by the OMB due to COVID-19. The report was filed on August 12, 2022. Cause: The Organization is currently in liquidation and the June 30, 2019 audit was delayed. Effect: Late filings with the Federal Audit Clearinghouse affect the determination of the Organization being considered a ?low risk auditee? pursuant to OMB guidance. Questioned Costs: Not Applicable.

Finding 2020-001 ? Material Weakness ? Financial and Programmatic Reporting ? CFDA # 93.136 Criteria: In accordance with the grant agreement CDC-RFA-CE18-1801 DELTA, an Annual Federal Financial Report (FFR, SF-425) is to be submitted within 90 days after the end of the budget period. Additionally, an Annual Performance Progress and Monitoring Report is required to be submitted no later than 120 days prior to the end of the budget period. Condition: The Organization was not able to provide copies of the reports or documentation that the reports had been filed. Cause: The Organization is currently in liquidation and documentation or access to documentation is limited. Effect: We are unable to test the compliance requirement for Reporting applicable to funds expended for federal program 93.136. Questioned Costs: None identified.

Finding 2020-002 ? Material Weakness ? Financial Reporting ? CFDA #s 93.671 & 93.136 Criteria: In accordance with the grant agreement LJ990 with the Florida Department of Children and Families, quarterly expenditure reports are required to be submitted. Condition: We reviewed 1 of 4 quarterly reports required to be filed. In the sampled report we noted that 3 funding sources which we could not reconcile expenditures in the report to the general ledger. Additional reports were requested and were not able to be provided. Cause: The Organization is currently in liquidation and documentation or access to documentation is limited. We were unable to obtain an explanation as to the difference in the quarterly report tested. Effect: We are unable to reconcile the reported quarterly expenditures to the general ledger. Questioned Costs: None identified.

Finding 2020-003 ? Material Weakness ? Procurement ? CFDA #s 93.671, 93.136 & 16.575 Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Condition: The Organization was not able to provide supporting documentation on procurement for 3 of the 5 vendors with expenditures over $35,000 in the fiscal year. Cause: The Organization is currently in liquidation and documentation or access to documentation is limited. We were unable to obtain an explanation as to the difference in the quarterly report tested. Effect: We are unable to test 3 of the 5 sampled vendors for Procurement applicable to funds expended for federal program 93.671, 93.136 and 16.575. Questioned Costs: 93.671: $43,389, 93.136: $72,084, 16.575: $51,836

Finding 2020-004 ? Significant Deficiency ? Allowable Costs ? Executive Paid Time Off ? CFDA 93.671 Criteria: In accordance with 2 CFR Part 200.404, a cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when the non-Federal entity is predominantly federally-funded. Condition: The President & CEO was provided additional compensation by receiving 1,280 hours of paid time off in addition to the policy that the organization had in place. This amounted to $284,121 in benefits. The entire balance of the paid time off account was paid to the President & CEO during the fiscal year in the amount of $535,033 prior to retirement. Cause: Compensation was approved by the Board of Directors and has been performed in prior years as well. Effect: Amounts allocated to federal and state grants, including indirect allocations, are considered to be questioned costs. Questioned Costs: 93.671: $18,511, 93.591: $65,426, 16.556: $3,673, 93.558: $8,520, 16.588: $17,438