Slam Florida Inc

SECTION II ? FINANCIAL STATEMENT FINDINGS A. Internal Control ? None B. Compliance ? None SECTION III ? FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARDS PROGRAMS A. Internal Control: ML ? 2022-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted one instance where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for one purchase tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials. B. Compliance ? None

SLAM Florida, Inc. March 23, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer SLAM Florida, Inc.

2021-001

A. Internal Control ML ? 2021-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted several instances where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for several purchases tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.

SLAM Florida, Inc March 21, 2022 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2021-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response The Organization has appointed staff to properly train and ensure full compliance of purchase order policies. Sincerely, Ana M. Martinez Authorized Signer SLAM Florida, Inc.