OHIO SUICIDE PREVENTION FOUNDATION REPORT ON AUDIT OF FINANCIAL STATEMENTS

Transcription

1 OHIO SUICIDE PREVENTION FOUNDATION REPORT ON AUDIT OF FINANCIAL STATEMENTS for the Year Ended June 30, 2017

2 OHIO SUICIDE PREVENTION FOUNDAITON TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS REPORT 1 Statement of Financial Position 3 Statement Activities and Changes in Net Assets 4 Statement of Cash Flows 5 Notes to Financial Statements 6 Independent Auditor s 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 9 Independent Auditor s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance 11 Schedule of Expenditures of Federal Awards 14 Note to the Schedule of Expenditures of Federal Awards 15 Schedule of Findings and Questioned Costs 16

3 Wells, CPA LLC 6500 Busch Blvd., Suite 120 Columbus, Ohio INDEPENDENT AUDITORS REPORT To the Board of Directors of Ohio Suicide Prevention Foundation Columbus, Ohio Report on the Financial Statements We have audited the accompanying financial statements of Ohio Suicide Prevention Foundation (a nonprofit organization), which comprise the statements of financial position as of June 30, 2017, and the related statements of activities and changes in net assets 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. Auditor s 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. Phone Facebook and Partnering with you to achieve your goals

4 Wells, CPA LLC 6500 Busch Blvd., Suite 120 Columbus, Ohio INDEPENDENT AUDITOR S REPORT (Continued) Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Ohio Suicide Prevention Foundation as of June 30, 2017, 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. 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, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis 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 information 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 March 14, 2018 on my consideration of Ohio Suicide Prevention Foundation 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 Ohio Suicide Prevention Foundation s internal control over financial reporting and compliance. Columbus, Ohio March 14, 2018 Phone Facebook and Partnering with you to achieve your goals

5 OHIO SUICIDE PREVENTION FOUNDATION STATEMENT OF FINANCIAL POSITION AS OF JUNE 30, 2017 Current Assets Cash $ 266,867 Accounts Receivable 325 Grants and Contracts Receivable 32,067 Prepaid Expenses 120 Total Current Assets 299,379 Security Deposit 1,250 TOTAL ASSETS $ 300,629 LIABILITIES AND NET ASSETS Current Liabilities Accounts Payable $ 49,536 Accrued Expenses 13,808 Refundable Advances 26,668 Total Current Liabilities 90,012 TOTAL LIABILITIES 90,012 NET ASSETS Total Unrestricted 210,617 TOTAL NET ASSETS 210,617 TOTAL LIABILITIES AND NET ASSETS $ 300,629 See Accompanying Notes to Financial Statements 3

6 OHIO SUICIDE PREVENTION FOUNDATION STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2017 REVENUE AND OTHER SUPPORT Direct Public Support $ 5,588 Government Grants 753,984 Program Income 6,210 Miscellaneous Income 3,414 TOTAL REVENUE AND OTHER SUPPORT 769,196 EXPENSES Program Services Personnel 155,578 Business Expenses 2,064 Contract Services 498,872 Facilities and Equipment 16,471 Operations 6,549 Other Types of Expenses 2,168 Memberships and Dues 202 Travel and Meetings 12,245 Total Program Services 694,149 Administrative Expenses Personnel 61,274 Business Expenses 288 Contract Services 4,931 Facilities and Equipment 5,781 Operations 1,022 Other Types of Expenses 473 Memberships and Dues 250 Travel and Meetings 3,819 Donations 600 Total Administrative Expenses 78,438 TOTAL EXPENSES 772,587 Change in Unrestricted Net Assets from Operations (3,391) Net Assets at Beginning of Year 214,008 Net Assets at End of Year $ 210,617 See Accompanying Notes to Financial Statements 4

7 OHIO SUICIDE PREVENTION FOUNDATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2017 Cash Flows from Operating Activities Change in Unrestricted Net Assets from Operations $ (3,391) Adjustments to Reconcile Change in Unrestricted Net Assets from Operations to Net Cash Provided by Operating Activities Changes in Assets: Accounts Receivable (82) Grants and Contracts Receivable 62,847 Prepaid Expenses (120) Changes in Liabilities: Accounts Payable (55,730) Accrued Liabilities 13,808 Refundable Advances 20,004 Net Cash Provided by Operating Activities 37,336 Cash Flows from Investing Activities Net Cash Used in Investing Activities - Cash Flows from Financing Activities Net Cash from Financing Activities - Net Change in Cash 37,336 Cash at Beginning of Year 229,531 Cash at End of Year $ 266,867 See Accompanying Notes to Financial Statements 5

8 NOTE 1 - ORGANIZATION OHIO SUICIDE PREVENTION FOUNDATION NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2017 The mission of Ohio Suicide Prevention Foundation ( OSPF ) is to provide suicide prevention organizations with information & resources; raise awareness, eliminate stigma, & increase helpseeking behavior for Ohioans. Also, to advance awareness, intervention, & methodology strategies which will support all Ohio-based suicide prevention efforts. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Contributions/Grants In accordance with accounting principles generally accepted in the United States, all contributions received, including unconditional promises to give, are recognized as revenue in the period pledged at their fair values. All contributions are recorded as unrestricted, temporarily restricted, or permanently restricted depending on the existence and/or nature of any donorimposed restrictions. However, if a restriction is fulfilled in the same time period in which the contribution is received, OSPF reports that support as unrestricted. Grants Receivable Grants receivable are stated at unpaid balances, less an allowance for doubtful accounts. OSPF provides for losses on grants receivable using the allowance method. The allowance is based on experience, third-party contracts, and other circumstances, which may affect the ability of debtors to meet their obligations. There was no allowance recorded as of June 30, Receivables are considered impaired if full principal payments are not received in accordance with the contractual terms. It is OSPF s policy to charge off uncollectible accounts receivable when management determines the receivable will not be collected. OSPF considers its grants as exchange transactions because the grantors are purchasing services and, therefore, the revenue from these transactions is recognized in the period in which the services are rendered. Income Taxes OSPF is exempt from Federal income taxes under Section 501 (c)(3) of the Internal Revenue Code. OSPF follows FASB guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, OSPF may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization, and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate 6

9 OHIO SUICIDE PREVENTION FOUNDATION NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2017 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) settlement. The guidance on accounting for uncertainty in income taxes also addresses derecognition, classification, interest and penalties on income taxes, and accounting in interim periods. At June 30, 2017, there were no material unrecognized tax benefits identified or recorded as liabilities. OSPF files a Form 990 in the U.S. federal jurisdiction. TLC s federal exempt organization tax returns are subject to examination by the Internal Revenue Service, generally for three years after they are filed. Basis of Presentation The accompanying financial statements have been presented in accordance with accounting principles generally accepted in the United States of America. Under these principles, net assets and revenues, expenses, gains and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, the net assets of OSPF and changes therein are classified and reported as follows: Unrestricted Net Assets - Unrestricted net assets are neither permanently nor temporarily restricted by donor-imposed restrictions and are available for use in TLC s ongoing operations. Temporarily Restricted Net Assets - Temporarily restricted net assets are limited as to use by donor-imposed restrictions that expire either by passage of time, can be fulfilled and removed by action of OSPF pursuant to those restrictions, or upon receipt of funds. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statements of activities and change in net assets as net assets released from restrictions. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire (that is, when a stipulated time restriction ends, or purpose restriction is accomplished) in the reporting period in which the revenue is recognized. As of June 30, 2017, there were no temporarily restricted net assets. Permanently Restricted Net Assets - Permanently restricted net assets are subject to donor-imposed restrictions which do not expire. There were no permanently restricted net assets as of June 30, 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 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 revenues and expenses during the reporting period. Actual results may differ from those estimates. 7

10 OHIO SUICIDE PREVENTION FOUNDATION NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2017 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Subsequent Events Generally accepted accounting principles define subsequent events as events or transactions that occur after the statement of financial position date, but before the financial statements are issued or are available to be issued. Management has evaluated subsequent events through March 14, 2018, the date on which the financial statements were available to be issued. NOTE 3 REFUNDABLE ADVANCES Refundable advances are funds received by OSPF as part of an exchange transaction in which OSPF has not performed the required service to recognize the revenue. Until the revenue recognition criteria are met (OSPF performs the service), the funds are recognized as a liability in the form as a refundable advance. 8

11 Wells, CPA LLC 6500 Busch Blvd., Suite 120 Columbus, Ohio INDEPENDENT AUDITOR S 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 of Ohio Suicide Prevention Foundation Columbus, Ohio We have audited, in accordance with the 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 Ohio Suicide Prevention Foundation (a nonprofit organization), which comprise the statement of financial position as of June 30, 2017, and the related statements of activities, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated March 14, Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Ohio Suicide Prevention Foundation 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 Ohio Suicide Prevention Foundation s internal control. Accordingly, we do not express an opinion on the effectiveness of the Ohio Suicide Prevention Foundation 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 the 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 and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did identify certain Phone Facebook and 9 Partnering with you to achieve your goals

12 Wells, CPA LLC 6500 Busch Blvd., Suite 120 Columbus, Ohio INDEPENDENT AUDITOR S 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 (continued) deficiencies in internal control, described in the accompanying schedule of findings and questioned costs that we consider to be material weaknesses, see finding Compliance and Other Matters As part of obtaining reasonable assurance about whether Ohio Suicide Prevention Foundation 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 instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and which are described in the accompanying schedule of findings and questioned costs as finding Ohio Suicide Prevention Foundation s Response to Findings Ohio Suicide Prevention Foundation s response to the findings identified in our audit is described in the accompanying schedule of findings and questioned costs. Ohio Suicide Prevention Foundation s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. Purpose of this Report The purpose of this report is solely to describe the scope of my testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the organization 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 organization s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Columbus, Ohio March 14, 2018 Phone Facebook and 10 Partnering with you to achieve your goals

13 Wells, CPA LLC 6500 Busch Blvd., Suite 120 Columbus, Ohio INDEPENDENT AUDITOR S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE To the Board of Directors of Ohio Suicide Prevention Foundation Columbus, Ohio Report on Compliance for Each Major Federal Program We have audited Ohio Suicide Prevention Foundation s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have direct and material effect on each of Ohio Suicide Prevention Foundation s major federal programs for the year ended June 30, Ohio Suicide Prevention Foundation s major federal programs are identified in the summary of auditor s results section of the accompanying schedule of findings and questioned costs. Management s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor s Responsibility Our responsibility is to express an opinion on compliance for each of Ohio Suicide Prevention Foundation s major federal programs 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; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance 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 Ohio Suicide Prevention Foundation 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 qualified opinion on compliance for major federal programs. However, our audit does not provide a legal determination of Ohio Suicide Prevention Foundation s compliance. Basis for Qualified Opinion on Substance Abuse and Mental Health Services Projects of Regional and National Significance As described in the accompanying schedule of findings and questioned costs, Ohio Suicide Prevention Foundation did not comply with requirements regarding CFDA Substance Phone Facebook and 11 Partnering with you to achieve your goals

14 Wells, CPA LLC 6500 Busch Blvd., Suite 120 Columbus, Ohio INDEPENDENT AUDITOR S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE (continued) Abuse and Mental Health Services Projects of Regional and National Significance as described in finding for Reporting and for Allowable Costs. Compliance with such requirements is necessary, in our opinion, for Ohio Suicide Prevention Foundation to comply with the requirements applicable to that program. Qualified Opinion on Substance Abuse and Mental Health Services Projects of Regional and National Significance In our opinion, except for the noncompliance described in the Basis for Qualified Opinion paragraph, Ohio Suicide Prevention Foundation complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on CFDA Substance Abuse and Mental Health Services Projects of Regional and National Significance for the year ended June 30, Other Matters Ohio Suicide Prevention Foundation s response to the noncompliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. Ohio Suicide Prevention Foundation s response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control Over Compliance Management of Ohio Suicide Prevention Foundation 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 Ohio Suicide Prevention Foundation s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program 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 to test and report on internal control over compliance in accordance with the Uniform Guidance, 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 Ohio Suicide Prevention Foundation s internal control over compliance. Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies. Phone Facebook and 12 Partnering with you to achieve your goals

15 Wells, CPA LLC 6500 Busch Blvd., Suite 120 Columbus, Ohio INDEPENDENT AUDITOR S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE (continued) 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 a 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. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as finding to be material weaknesses. 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 that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as finding to be significant deficiencies. Ohio Suicide Prevention Foundation s response to the internal control over compliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. Ohio Suicide Prevention Foundation s response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. 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 the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Columbus, Ohio March 14, 2018 Phone Facebook and 13 Partnering with you to achieve your goals

16 OHIO SUICIDE PREVENTION FOUNDATION Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2017 Pass-Through Federal Entity Pass-Through CFDA Identifying to Federal Federal Grantor/Pass-Through Grantor/Program Title Number Number Subrecipients Expenditures Department of Health and Human Services Direct Federal Awards Substance Abuse and Mental Health Services - Projects of Regional and National Significance SM $ - $ 494,686 Total Substance Abuse and Mental Health Services - Projects of Regional and National Significance - 494,686 Total Direct Federal Awards 494,686 Pass through Ohio Department of Mental Health and Addiction Services Block Grants for Prevention and Treatment of Substance Abuse ,297 Total Block Grants for Prevention and Treatment of Substance Abuse - 259,297 Total Pass through Ohio Department of Mental Health and Addiction Services - 259,297 Total Department of Health and Human Services - 753,983 Total Expenditures of Federal Awards $ - $ 753,983 See independent auditors' report and notes to schedule of federal awards 14

17 OHIO SUICIDE PREVENTION FOUNDATON NOTE TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended June 30, 2017 Note 1 Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Ohio Suicide Prevention Foundation under programs of the federal government for the year ended June 30, The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Ohio Suicide Prevention Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ohio Suicide Prevention Foundation. Note 2 Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures may or may are not be allowable or are limited as to reimbursement. Ohio Suicide Prevention Foundation has elected not to use the 10-percent de minimus indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. 15

18 OHIO SUICIDE PREVENTION FOUNDATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2017 Financial Statements Section I Summary of Auditors Results Type of auditor s report issued: Unmodified Internal control over financial reporting: Material weakness(es) identified? X yes no Significant deficiency(ies) identified? yes X none reported Noncompliance material to financial statements noted? X yes no Federal Awards Internal control over major programs: Material weakness(es) identified? X yes no Significant deficiency(ies) identified? X yes none reported Type of auditor s report issued on compliance for major programs: Qualified Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of OMB Circular A-133? X yes no Identification of major programs: CFDA Number(s) Name of Federal Program or Cluster Substance Abuse and Mental Health Services Projects of Regional and National Significance Dollar threshold used to distinguish between type A and type B programs: $ 750,000 Auditee qualified as low-risk auditee? yes X no 16

19 OHIO SUICIDE PREVENTION FOUNDATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2017 Section II Financial Statement Findings Finding : Indirect Cost are to be allocated to programs using an allowable costs allocation method Criteria: The indirect costs are allocated to individual awards and other activities by means of an indirect cost rate or calculated allocation method. 2 CFR Part 230 discusses the allowable method of allocating indirect costs. Condition: During the year ended June 30, 2017, Ohio Suicide Prevention Foundation did not have a documented method for allocating indirect costs. Therefore, we could not determine if the allocation methods used followed the federal costs principles. The financial statements have been adjusted using current time studies as an allocation method. Context: During our testing of program and administrative expenses, we determined that the personnel costs, were considered direct charges. After discussion and observation, we noted that some administrative costs existed within the Organization. We further inquired about the methods used to determine the allocation of indirect costs. Effect: As a result of this condition, Ohio Suicide Prevention Foundation did not comply with the cost principles nor do records exists to determine the variance between actual and reported results. Cause: Ohio Suicide Prevention Foundation was not aware of the methods of allocating costs. Cost were allocated in order of funding received. Recommendation: We recommend that Ohio Suicide Prevention Foundation document the method that is used to allocate indirect costs. That method should comply with 2 CFR Part 230. Finally, documentation should be maintained to support the allocation method and ratios used by Ohio Suicide Prevention Foundation. Views of responsible officials and planned corrective actions: We agree with the finding. As of January 2018, we are maintaining time study records to be utilized in the allocation of indirect costs. Section III Federal Award Findings and Questioned Costs Finding : Single Audit Report not submitted to Federal Clearinghouse on time Federal Program: CFDA Substance Abuse and Mental Health Services Projects of Regional and National Significance 17

20 OHIO SUICIDE PREVENTION FOUNDATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2017 Criteria: Audits subject to the Uniform Guidance and Data Collection Forms are to be submitted to the Federal Clearinghouse within 9 months of the Organization s year end. Ohio Suicide Prevention Foundation s year end is June 30; thus, the deadline for completing and submitting the annual audit is March 31 of each year. Condition: Neither the annual audit nor the data collection form were submitted to the Federal Clearinghouse by March 31 for the years ended prior to June 30, Questioned Costs: None Context: Upon acceptance of this engagement, it was determined through discussions with management that Circular A-133 audits and Data Collection Forms should have been completed in the prior years. Effect: As a result of this condition, Ohio Suicide Prevention Foundation did not comply with the reporting deadlines associated with Uniform Guidance. Cause: Ohio Suicide Prevention Foundation has been subject to the Uniform Guidance requirements prior to the year ended June 30, The financial statements were not independently audited prior to the year ended June 30, Recommendation: We recommend that Ohio Suicide Prevention Foundation schedule the annual audit in such a manner that the reporting deadlines are met. Views of responsible officials and planned corrective actions: We agree with the finding and are now fully aware of the requirements to meet the March 31 deadline and have an audit completed that complies with Uniform Guidance. We anticipate that this circumstance will not occur in future years. Finding : Indirect Cost are to be allocated using to programs using an allowable costs allocation method Federal Program: CFDA Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: The indirect costs are allocated to individual awards and other activities by means of an indirect cost rate or calculated allocation method. 2 CFR Part 230 discusses the allowable method of allocating indirect costs. Condition: During the year ended June 30, 2017, Ohio Suicide Prevention Foundation did not have a documented method for allocating indirect costs. Therefore, we could not determine if the allocation methods used followed the federal costs principles. The financial statements have 18

21 OHIO SUICIDE PREVENTION FOUNDATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2017 been adjusted using current time studies as an allocation method. Questioned Costs: We used fiscal year 2018 time studies to apply to fiscal year 2017 personnel costs. Based on the current time studies, the federal award was charged $19,381 less for personnel cost than the time studies supported. Context: During our testing of program and administrative expenses, we determined that the personnel costs, were considered direct charges. After discussion and observation, we noted that some administrative costs existed within the Organization. We further inquired about the methods used to determine the allocation of indirect costs. We noted that no documented allocation method existed. During fiscal 2018, the Organization began keeping time studies. We used the fiscal year 2018 time studies to determine the impact on fiscal year Effect: Because of this condition, Ohio Suicide Prevention Foundation did not comply with the cost principles nor do records exists to determine the variance between actual and reported results. Cause: Ohio Suicide Prevention Foundation was not aware of the methods of allocating costs. Cost were allocated in order of funding received. Recommendation: We recommend that Ohio Suicide Prevention Foundation document the method that is used to allocate indirect costs. That method should comply with 2 CFR Part 230. Finally, documentation should be maintained to support the allocation method and ratios used by Ohio Suicide Prevention Foundation. Views of responsible officials and planned corrective actions: We agree with the finding. As of January 2018, we are maintaining time study records to be utilized in the allocation of indirect costs. 19

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