HEALTHCARE FOR THE HOMELESS – HOUSTON FINANCIAL STATEMENTS AND SINGLE AUDIT REPORTS December 31, 2011
HEALTHCARE FOR THE HOMELESS - HOUSTON TABLE OF CONTENTS December 31, 2011 PAGE INDEPENDENT AUDITORS’ REPORT
3
FINANCIAL STATEMENTS: Statement of Financial Position
4
Statement of Activities
5
Statement of Functional Expenses
6
Statement of Cash Flows
7
Notes to Financial Statements
8-11
SINGLE AUDIT REPORTS: Schedule of Expenditures of Federal Awards
12
Notes to Schedule of Expenditures of Federal Awards
13
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
14
Independent Auditors’ Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 15-16 Schedule of Findings and Questioned Costs
2
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INDEPENDENT AUDITORS’ REPORT To: The Board of Directors
Healthcare for the Homeless - Houston Houston, Texas We have audited the accompanying statement of financial position of Healthcare for the Homeless - Houston (the “Organization”) as of December 31, 2011, and the related statements of activities, functional expenses and cash flows for the year then ended. These financial statements are the responsibility of the Organization’s management. 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 of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Healthcare for the Homeless - Houston as of December 31, 2011, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated July 13, 2012, on our consideration of the Organization’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, 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 the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered when assessing the results of our audit. Our audit was conducted for the purpose of forming an opinion on the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a required part of the basic 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 basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underling 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 information is fairly stated in all material respects in relation to the basic financial statements as a whole.
July 13, 2012
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HEALTHCARE FOR THE HOMELESS - HOUSTON STATEMENT OF FINANCIAL POSITION December 31, 2011 ASSETS Cash and cash equivalents
$
Accounts receivable
355,649 31,744
Government grants receivable
127,193
Pledges receivable
455,000
Prepaid expenses
45,248
Property and equipment, net
307,365
TOTAL ASSETS
$
1,322,199
$
403,734
LIABILITIES AND NET ASSETS LIABILITIES: Accounts payable NET ASSETS: Unrestricted Temporarily restricted
463,465 455,000
Total net assets
918,465
TOTAL LIABILITIES AND NET ASSETS
$
See accompanying notes to financial statements. 4
1,322,199
HEALTHCARE FOR THE HOMELESS - HOUSTON STATEMENT OF ACTIVITIES For the year ended December 31, 2011
CHANGES IN NET ASSETS: Support and revenues: Programs Individuals Corporations Federal and state grants and contracts Private grants In-kind contributions Other
Unrestricted
Temporarily Restricted
$
$
Total support and revenues Expenses: Healthcare services Management and general Fundraising Total expenses Support and revenues over (under) expenses Net assets released-restrictions satisfied
145,398 179,889 136,776 1,312,993 789,535 565,925 70,607
-
Total
$
145,398 179,889 136,776 1,312,993 789,535 565,925 70,607
3,201,123
-
3,201,123
2,575,217 404,789 139,417
-
2,575,217 404,789 139,417
3,119,423
-
3,119,423
81,700
-
81,700
150,000
(150,000)
-
INCREASE (DECREASE) IN NET ASSETS
231,700
(150,000)
81,700
NET ASSETS, beginning of year
231,765
605,000
NET ASSETS, end of year
$
463,465
$
See accompanying notes to financial statements. 5
455,000
836,765 $
918,465
HEALTHCARE FOR THE HOMELESS - HOUSTON STATEMENT OF FUNCTIONAL EXPENSES For the year ended December 31, 2011
Program Services
$
Total salaries and related benefits Volunteer services and support Facilities usage Insurance Other Other medical services Printing and postage Professional fees Supplies Telephone Transportation Total expenses before depreciation Depreciation Total expenses Percent of total expenses
Management And General
Healthcare Services
Description Salaries Employee benefits
Supporting Services
$
1,326,853 340,245
$
Total Supporting Services
Fundraising
236,326 62,294
$
87,083 21,005
$
323,409 83,299
Total $
1,650,262 423,544
1,667,098
298,620
108,088
406,708
2,073,806
398,126 133,879 11,325 15,281 64,452 3,691 2,000 94,198 6,828 132,454
21,561 10,902 26,251 3,481 24,002 7,309 1,207 -
800 8,735 2,072 1,792 17,206 724 -
800 30,296 10,902 28,323 5,273 41,208 7,309 1,931 -
398,926 164,175 22,227 43,604 64,452 8,964 43,208 101,507 8,759 132,454
2,529,332
393,333
139,417
532,750
3,062,082
45,885
11,456
-
11,456
57,341
2,575,217
$
404,789
83%
$
13%
See accompanying notes to financial statements. 6
139,417 4%
$
544,206 17%
$
3,119,423 100%
HEALTHCARE FOR THE HOMELESS - HOUSTON STATEMENT OF CASH FLOWS For the year ended December 31, 2011 CASH FLOWS FROM OPERATING ACTIVITIES: Increase in net assets Adjustments to reconcile increase in net assets to net cash provided by operating activities: Depreciation Changes in operating assets and liabilities: Accounts receivable Government grants receivable Pledges receivable Prepaid expenses Accounts payable
$
81,700
57,341 61,836 185,294 150,000 (41,456) (203,011)
Net cash provided by operating activities
291,704
CASH FLOWS FROM INVESTING ACTIVITIES: Purchase of equipment
(200,519)
Net cash used by investing activities
(200,519)
NET INCREASE IN CASH AND CASH EQUIVALENTS
91,185
CASH AND CASH EQUIVALENTS, beginning of year
264,464
CASH AND CASH EQUIVALENTS, end of year
$
355,649
SUPPLEMENTAL CASH FLOW INFORMATION: Non-cash operating activities: Donated materials and services
$
565,925
See accompanying notes to financial statements. 7
HEALTHCARE FOR THE HOMELESS - HOUSTON NOTES TO FINANCIAL STATEMENTS December 31, 2011 (1) Summary of significant accounting policies Background Healthcare for the Homeless – Houston (the “Organization”) is a nonprofit corporation organized by a consortium of healthcare and community-based service organizations. The mission of the Organization is to promote health, hope and dignity for Houston’s homeless through accessible and comprehensive care. Support for the Organization is provided primarily through donor contributions, grants and volunteer services. Contributions Contributions are recognized when the donor makes a promise to give to the Organization that is, in substance, unconditional. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized. All other donor-restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are released to unrestricted net assets. Functional expense allocation Directly identifiable expenses are charged to programs and supporting services. Expenses related to more than one function are charged to programs and supporting services on the basis of periodic time and expense studies or on the basis of square footage. Management and general expenses include those expenses that are not directly identifiable with any other specific function but provide for the overall support and direction of the Organization. The Organization has a staffing agreement with an entity that provides licensed medical and administrative professionals. These and other contract service expenses are presented as salaries and employee benefits in the statement of functional expenses. Donated materials and services The value of donated materials is reflected in the accompanying financial statements to the extent that an objective basis is available to measure the value of such items. Donated services are recognized as contributions in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 958-605, Not-for-Profit Entities Revenue Recognition, if the services (a) create or enhance nonfinancial assets or (b) require specialized skills, are performed by people with those skills, and would otherwise have to be contracted and paid for by the Organization. Other volunteers donate significant amounts of their time in fulfillment of the functions of the Organization that were not recognized as contributions in the financial statements since the recognition criteria under FASB ASC 958-605 were not met. Cash and cash equivalents For the purposes of the statement of cash flows, the Organization considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Receivables Government grants, pledges and other receivables are considered by management to be fully collectible and accordingly no allowance for doubtful accounts is considered necessary. If amounts become uncollectible, operations will be charged when the determination is made.
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HEALTHCARE FOR THE HOMELESS - HOUSTON NOTES TO FINANCIAL STATEMENTS December 31, 2011 (1) Summary of significant accounting policies (cont’d) Property and equipment Property and equipment are shown at cost or, in the case of donated assets, fair market value at the date of the gift. Donated assets are reported as unrestricted support unless the donor has restricted the donated asset to a specific purpose. Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire property and equipment are reported as restricted support. Absent donor stipulations regarding how long those donated assets must be maintained, the Organization reports expirations of donor restrictions when the donated or acquired assets are placed in service as instructed by the donor and reclassifies temporarily restricted net assets to unrestricted net assets at that time. Depreciation of property and equipment is provided on a straight-line basis over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred. Costs of betterments and renewals are capitalized. Gains or losses upon disposal of assets are recognized in the period during which the transaction occurs. Impairment of long-lived assets Long-lived assets are reviewed for impairment when circumstances indicate the carrying value of an asset may not be recoverable. For assets that are to be held and used, an impairment is recognized when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying value. If impairment exists, an adjustment is made to write the asset down to its fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets held for sale are carried at the lower of carrying value or estimated net realizable value. Upon classification as an asset held for sale, depreciation expense is no longer recorded. There were no impairments for the year ended December 31, 2011. Income taxes The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and is not a private foundation. Gifts to the Organization are tax deductible. The Organization follows the guidance under the FASB ASC 740 Income Taxes. Management evaluated the Organization’s tax positions and concluded that the Organization had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. With few exceptions, the Organization is no longer subject to income tax examinations by the U.S. Federal, State or local tax authorities for years before 2008. Concentration of credit risk The Organization occasionally maintains deposits in excess of federally insured limits. The risk is managed by maintaining all deposits in high quality financial institutions. Fair value of financial instruments The carrying amounts of financial instruments including cash, accounts and pledges receivable and accounts payable approximated fair value as of December 31, 2011.
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HEALTHCARE FOR THE HOMELESS - HOUSTON NOTES TO FINANCIAL STATEMENTS December 31, 2011 (1) Summary of significant accounting policies (cont’d) 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 the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of support, revenues and expenses during the reporting period. Actual results could differ from those estimates. Subsequent events The Organization has evaluated subsequent events up until, July 13, 2012, the date financial statements were available to be issued. (2) Restrictions on assets At December 31, 2011, temporarily restricted net assets consisted of $455,000 of pledges receivable which are to be used to fund direct patient care service costs through the year 2011. (3) Pledges receivable At December 31, 2011, unconditional promises to give of $455,000 are due to be collected in one year. (4) Property and equipment Property and equipment, less accumulated depreciation, at December 31, 2011 included the following: Estimated Useful Lives Furniture and fixtures Computer software Office and medical equipment Leasehold improvements Construction in progress
5 years 3 years 3 to 5 years 5 years
$
40,282 15,390 208,879 81,549 136,331 482,431 (175,066)
$
307,365
Less accumulated depreciation
(5) Major donors During 2011, one federal grant accounted for approximately $642,000 or 20% of the Organization’s total unrestricted and restricted support and revenues.
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HEALTHCARE FOR THE HOMELESS - HOUSTON NOTES TO FINANCIAL STATEMENTS December 31, 2011 (6) Related party transactions The Organization engaged the services of a company that is owned by the Organization's president to develop software that will allow the Organization’s clinics to meet the government’s new electronic health records requirements. During 2011, the Organization paid the company fees of approximately $41,000 for these services. (7) Commitments and contingencies The Organization receives significant financial assistance from federal, state and local government agencies in the form of grants. The disbursement of funds received under these programs generally requires compliance with terms and conditions specified in the grant agreement and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audits would become a liability of the Organization. However, in the opinion of management, potential disallowed claims, if any, would not have a material effect on the financial statements.
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HEALTHCARE FOR THE HOMELESS - HOUSTON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the year ended December 31, 2011
Federal Grantor/Pass-Through Grantor Program Title
Federal CFDA Number
U.S. Department of Health and Human Services Health Resources and Services Administration Bureau of Primary Health Care Health Center Cluster Health Center Cluster
U.S. Department of Health and Human Services Health Resources and Services Administration Bureau of Primary Health Care ARRA -Health Center Integrated Services Department Initiative ARRA -Health Center Integrated Services Department Initiative
U.S. Department of Housing and Urban Development Passed through Harris County Community and Economic Development Dept. Community Development Block Grant Program Community Development Block Grant Program
U.S. Department of Justice Passed through Harris County Community and Economic Development Dept. ARRA -Justice Assistance Grant (JAG)
U.S. Department of Housing and Urban Development Passed through the City of Houston - Housing and Community Development Dept. Community Development Block Grant Program Project Access Project Access
U.S. Department of Housing and Urban Development Passed through the Texas Department of Housing and Community Affairs and administered by Service of the Emergency Aid Resource Center for the Homeless, Inc. Emergency Shelter Grants Program Emergency Shelter Grants Program
U.S. Department of Housing and Urban Development Passed through the City of Houston and administered by The Child Care Council of Greater Houston, Inc. Healthcare and Vision Services for the Homeless Healthcare and Vision Services for the Homeless
93.224 93.224
93.703 93.703
14.218 14.218
16.804
14.218 14.218
14.231 14.231
14.231 14.231
Pass-through Grantors Contract Number
H80CS00300 H80CS00300
H8BCS11976 C81CS13917
2011-0020 2009-0018
2009-0018
4600010680 4600011390
42090001026 42090001266
Grant Period
11/01/10 - 10/31/11 11/01/11 - 10/31/12
03/27/10 - 03/26/11 06/29/10 - 06/28/11
03/01/11 - 02/29/12 08/31/10 - 02/28/11
08/31/10 - 02/28/11
09/01/10 - 11/30/11 12/01/11 - 11/30/12
09/1/10 - 08/31/11 09/1/11 - 08/31/12
08/01/10 - 07/31/11 08/01/11 - 07/31/12
Award Amount
$
642,166 716,340
12
$
526,219 115,696
1,358,506
641,915
94,018 350,911
23,912 257,293
444,929
281,205
89,761 65,219
67,290 22,592
154,980
89,882
30,529
9,639
30,529
9,639
169,880 139,362
124,625 11,727
309,242
136,352
62,368 100,000
41,475 24,131
162,368
65,606
65,000 75,000
39,346 28,589
140,000
67,935
$ 2,600,554
See accompanying notes to schedule of expenditures and federal awards.
Audit Period Expenditures
$
1,292,534
HEALTHCARE FOR THE HOMELESS – HOUSTON NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS December 31, 2011 (1) Basis of presentation The accompanying schedule of expenditures of federal awards includes the federal and state grant activity of Healthcare for the Homeless – Houston and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. (2) Relationship to federal financial reports Amounts reported in the accompanying schedule may not agree with the amounts reported in the related federal financial reports filed with grantor agencies because of different program year-ends and accruals that will be reflected in the next reports filed with the agencies.
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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 To: The Board of Directors
Healthcare for the Homeless – Houston Houston, Texas We have audited the financial statements of Healthcare for the Homeless – Houston (the “Organization”) as of and for the year ended December 31, 2011 and have issued our report thereon dated July 13, 2012. 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.
Internal Control Over Financial Reporting In planning and performing our audit, we considered the Organization’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Organization’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization’s internal control over financial reporting. 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. Our consideration of internal control over financial reporting 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 financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.
Compliance and Other Matters As part of obtaining reasonable assurance about whether the Organization’s financial statements are free of 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. This report is intended solely for the information and use of the Board of Directors, management, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.
July 13, 2012
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INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 To: The Board of Directors
Healthcare for the Homeless – Houston Houston, Texas
Compliance We have audited the compliance of Healthcare for the Homeless – Houston (the “Organization”) with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A133 Compliance Supplement that could have a direct and material effect on each of the Organization’s major federal programs for the year ended December 31, 2011. The Organization’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of the Organization’s management. Our responsibility is to express an opinion on the Organization’s compliance based on our audit. 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; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 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 occurred. An audit includes examining, on a test basis, evidence about the Organization’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. Our audit does not provide a legal determination of the Organization’s compliance with those requirements. In our opinion, Healthcare for the Homeless – Houston complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2011.
Internal Control Over Compliance The management of Healthcare for the Homeless – Houston is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the Organization’s internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133, 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 the Organization’s internal control over compliance.
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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 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 will not be prevented, or detected and corrected, on a timely basis. 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 deficiencies, significant deficiencies or material weaknesses in internal control over compliance. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the Board of Directors, management, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.
July 13, 2012
16
HEALTHCARE FOR THE HOMELESS - HOUSTON SCHEDULE OF FINDINGS AND QUESTIONED COSTS December 31, 2011 Summary of Auditors’ Results
Section 1 Financial Statements 1. Type of auditors’ report issued 2. Internal control over financial reporting: a. Material weaknesses identified? b. Significant deficiencies identified not considered to be material weaknesses? c. Noncompliance material to the financial statements noted?
Unqualified No None reported No
Federal Awards 1. Internal control over major programs: a. Material weaknesses identified? b. Significant deficiencies identified not considered to be material weaknesses? 2. Type of auditors’ report issued on compliance for major programs: 3. Any audit findings disclosed that are required to be reported in accordance with OMB Circular A-133, Section 510(a)? 4. Identification of major programs: CFDA Number 93.224
No None reported Unqualified No
Name of Federal Program Health Center Cluster
5. Dollar threshold used to distinguish between Type A and Type B programs: 6. Auditee qualified as a low-risk auditee under OMB Circular A-133, Section 530?
$300,000 Yes
Section 2 Financial Statement Findings (None reported)
Section 3 Federal Award Findings and Questioned Costs
Section 4 Summary Schedule of Prior Audit Findings (None reported)
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