IOWA POISON CONTROL CENTER AUDITED FINANCIAL STATEMENTS JUNE 30, 2016 AND 2015

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1 AUDITED FINANCIAL STATEMENTS JUNE 30, 2016 AND 2015

2 CONTENTS Independent Auditors' Report Statements of Financial Position Statements of Activities Statements of Cash Flows Notes to Financial Statements Schedule of Expenditures of Federal Awards 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 Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance Schedule of Findings and Questioned Costs * * * * * * * *

3 HENJES, CONNER & WILLIAMS, P.C. CERTIFIED PUBLIC ACCOUNTANTS 800 FRANCES BUILDING 505 FIFTH STREET P.O. BOX 1528 SIOUX CITY, IOWA PH. (712) (800) FAX (712) INDEPENDENT AUDITORS' REPORT To the Board of Dii"ectors Iowa Poison Control Center Sioux City, Iowa Report on the Financial Statements We have audited the ac~ompanying financial statements of the IOWA POISON CONTROL CENTER (a non-profit corporation), which comprise the statements of financial position as of June 30, 2016 and 2015, and the related statements of actjvities and cash flows for the years 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 acrounting 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. -1-

4 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position ofth.e Iowa Poison Control Center, as of June 30, 20'16 and 2015, and the changes in its net assets and its cash flows for the years then ended in accordance 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 additianal 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 November 21, 2016, on our consideration of Iowa Poison Control Center'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 Iowa Poison Control Center's internal control over financial reporting and compliance. ~~!IJ~.tZ Certified PubUc Accountants Sioux City, Iowa November21,

5 STATEMENTS OF FINANCIAL POSITION JUNE 30, 2016 AND 2015 ASSETS CURRENT ASSETS Cash and Cash Equivalents.... Grants Receivable.... Contributions Receivable - Note Prepaid Expense.... Total Current Assets.... PROPERTY AND EQUIPMENT - AT COST Equipment.... Leasehold Improvements.... Less: Accumulated Depreciation..... Net Property and Equipment..... Total Assets $ 1,151, ,084 5,000 5,703 $ 1,476,587 $ 84,991 89,162 ( 31,652) $ 142,501 $ $ 316, ,988 5,200 1,535 $ 1,029,178 $ 140,107 ( 95,078) $ 45,029 $ LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts Payable.... Accounts Payable - Related Parties - Note Accrued Salaries and Benefits..... Deferred Revenue - Note Total Current Liabilities $ 102, , ,355 5,000 $ 358,646 $ 139,422 5,200 $ 144,622 NET ASSETS Unrestricted... $ 1,260,442 Total Net Assets... $ 1,260,442 Total Liabilities and Net Assets... $ $ 929,585 $ 929,585 $ See Accompanying Notes to Financial Statements -3-

6 STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED JUNE 30-, 2016 AND 2015 REVENUES Government Grants.... Private Grants.... Contributions and Miscellaneous Revenue - Note Total Revenues $ 1,528,372 22, ,376 $ 1,882,872 $ 1,438,567 22, ,639 $ 1,900,330 EXPENSES Salaries and Benefits - Note Professional Fees.... Telephone.... Software - Note Rent - Note Insurance and Bonding.... Office Expenses.... Patient Education and Promotional Materials.... Depreciation.... Travel and Meetings.... Accounting - Note Books, Dues and Subscriptions.... Miscellaneous.... Total Expenses.... Increase in Net Assets.... Unrestricted Net Assets - Beginning of Year.... Unrestricted Net Assets - End of Year.... $ 1,344,440 9,918 10,626 25,000 46,274 19,299 14,036 27,069 7,831 28,348 3,000 15,144 1,030 $ 1,552,015 $ 330, ,585 $ l 2260A42 $ 1,261,374 5,742 9,767 32,229 35,191 19,765 23,970 32,554 4,572 24,822 3,000 6,159 1,462 $ 1,460,607 $ 439, ,862 $ See Accompanying Notes to Financial Statements -4-

7 STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30, 2016 AND 2015 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Grants and Contributions.... Cash Paid to Employees and Suppliers.... Net Cash Provided (Used) by Operating Activities CASH FLOWS FROM INVESTING ACTIVITIES Cash Paid for Purchase of Equipment.... Cash Paid for Purchase of Leasehold Improvements.... Net Cash (Used) by Investing Activities.... Net Increase (Decrease) in Cash and Cash Equivalents... Cash and Cash Equivalents - Beginning of Year.... Cash and Cash Equivalents - End of Year $ 2,274,976 ( 1,334,328) $ 940,648 $( 16,141) ( 89,162) $( 105,303) $ 835, ,455 $ 1!151! $ 1,277,055 ( ) $( 152,390) $( 5,141) $( 5,141) $( 157,531) 473,986 $ 316A55 RECONCILIATION OF INCREASE IN NET ASSETS TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Increase in Net Assets.... Adjustments to Reconcile Increase in Net Assets to Net Cash Provide~ (ljsed) by Operating Activities: Depreciation.... (Increase) Decrease in Grants Receivable.... (Increase) Decrease in Contributions Receivable.... (Increase) Decrease in Prepaid Expenses.... Increase (Decrease) in Accounts Payable.... Increase (Decrease) in Deferred Revenue.... Total Adjustments.... Net Cash Provided (Used) by Operating Activities.... $ 330,857 $ 7, , ( 4,168) 214,224 ( 200) $ 609,791 $ 940!648 $ 439,723 $ 4,572 ( 684,651) 61,376 1,536 34,154 ( 9,100) $( 592,113) $( ) See Accompanying Notes to Financial Statements -5-

8 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2016 AND Note 1 - NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES Nature of Activities - The Iowa Poison Control Center (the Center) was established to provide 24-hour telephone access to emergency poison information and treatment for all citizens of Iowa. The Center's mission is to reduce illness, deaths and costs associated with poisoning through providing statewide 24-hour emergency telephone advice, poison prevention information and education. Basis of Presentation The Center follows accounting standards set by the Financial Accounting Standards Board, commonly referred to as the F ASB. The F ASB sets generally accepted accounting principles (GAAP) that the company follows to ensure we consistently report our financial condition, results of operations, and cash flows. References to. GAAP issued by the F ASB in these footnotes are to the F ASB Accounting Standards Codification, sometimes referred to as the Codification or ASC. Financial Statement Presentation - The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The Center is required to report information regarding its financial position and activities according to three classes of net assets (unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets) based upon the existence or absence of donor-imposed restrictions. At June 30, 2016 and 2015, the Center's net assets are all unrestricted. Allowance for Uncollectible Contributions - The allowance for uncollectible contributions is maintained at a balance which, in the opinion of management, is adequate to reflect contributions receivable at their net realizable value. No allowance is considered necessary at June 30, 2016 or Property and Equipment - Property and equipment are stated at cost at the date of acquisition. Depreciation is provided on a straight-line basis over the estimated useful lives of the respective assets. Fixed asset purchases over $5,000 are capitalized. The Center has no planned major maintenance activities. Income Taxes - The Center is a not-for-profit organization that is exempt from Federal and State income taxes under Section 501(c)(3) of the Internal Revenue Code and Section (2), Code of Iowa. As such, income earned in the performance of its exempt purpose is not subject to income tax and accordingly, the financial statements do not reflect a provision for income taxes. Management has concluded that any uncertain tax positions would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the operating statement or accrued in the balance sheet. -6-

9 lowa POISON CONTROL CENTER NOTES TO FINANCIAL STATEMENTS JUNE 30, 2016 AND 2015 Note 1 - NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES (Cont.) 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 certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents - For purposes of the statements of cash flows, the Center considers all highly-liquid investments available for current use with an initial maturity of three months or less to be cash equivalents. Subsequent Events - In preparing these financial statements, the Center has evaluated all subsequent events for potential recognition or disclosure through November 21, 2016, the date the financial statements were available to be issued. Note2 - RELATEDPARTYTRANSACTIONS The Center has significant transactions with the employers of various board members, UnityPoint Health - St. Luke's, UnityPoint Health and the University of Iowa Hospitals and Clinics. Specifically, the Center leases its employees from UnityPoint Health - St. Luke's. UnityPoint Health - St. Luke's also provides accounting services and software on a monthly fee basis. A summary of related party transactions and balances as of June 30, 2016 and 2015, is as follows: Contribution Revenue... $ 44,500 $ 44,500 Salaries and Benefits... $ 1,344,440 $ 1,261,374 Software... $ 25,000 $ 25,000 Accounting.... Accounts Payable.... $ 3,000 $ 3,000 $ 133,740 $ 139,422 Note 3 - OPERATING LEASE The Center leases its office space from an unrelated party under an operating lease agreement that was renewed effective February 1, 2016 and is in effect through January 28, The lease may be renewed for two successive five year terms. The future minimum rental payments required under this lease for five years are as follows: Years Ending June 30 Amount $ $ $ $ $ 68,440 68,440 68,440 68,440 68,440-7-

10 NOTES TO FINANCIAL STATEMENTS JUNE 3.0, 2016 AND 2015 Note 4 - FUNCTIONAL CLASSIFICATION OF EXPENSES The major classes of the Center's expenses for the years ending June 30, 2016 and 2015 were as follows: Program Services... $ 1,419,823 $ 1,351,296 Management and General ,816 97,807 Fundraising... 5,376 11,504 Total Expenses.... $ 1,552,015 $ li460,607 Note 5 - DEFERRED REVENUE During the fiscal year ended June 30, 2013, the Center began requesting contributions from all Iowa hospitals based on a calculated allocation. This was requested to be contributed toward the Center's operating revenue in order to sustain current operations. A large majority of the hospitals have contributed as requested. However, as of June 30, 2016 and 2015, certain hospitals still had a combined total unpaid contribution of $5,000 and $5,200 respectively. The amount is included in Contributions Receivable and in Deferred Revenue because it is not considered revenue until it is collected. Subsequent to the respective fiscal year-ends, the Center received a majority of these contributions from the hospitals. Note 6 - CONCENTRATION A significant portion of the Center's revenues are comprised of grant funds from the State of Iowa and the Federal government. Due to current economic conditions, funding agencies are making cutbacks in various areas. The Center is vulnerable due to the fact that this funding could not easily be replaced in the event of significant reductions in grant awards. Note 7 - OFF-BALANCE SHEET RISK At various times during the year, the Center's cash and cash equivalents balances may have exceeded amounts insured by the Federal Deposit Insurance Corporation. The banks have FDIC insurance that insures depositors' accounts. The Center does not believe it is exposed to any significant credit risk on cash and equivalents. -8-

11 SCHEDULE OF EXPENDITURES OF FEDERAL A WARDS FOR THE YEAR ENDED JUNE 30, 2016 Federal Federal Grantor/Pass-Through Grantor/Program or Cluster CFDA Title Number Other Programs: U.S. Department of Health and Human Services: Passed-Through Iowa Department of Public Health: Children's Health Insurance Program Total Passed-Through Iowa Department of Public Health.... Direct Awards: Poison Center Support and Enhancement Grant Program Total Direct A wards.... Total U.S. Department of Health and Human Services. Total Expenditures of Federal Awards.... Pass-Through Entity Identifying Number 5886PC01 Federal Expenditures $ 762,584 $ 762,584 $ 167,036 $ 167,036 $ 929,620 $ Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Iowa Poison Control Center under programs of the federal government for the year ended June 30, The information in this Schedule is presented 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 the Iowa Poison Control Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Iowa Poison Control Center. -9-

12 HENJES, CONNER & WILLIAMS, P.C. CERTIFIED PUBLIC ACCOUNTANTS 800 FRANCES BUILDING 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 505 FIFTH STREET P.O. BOX 1528 SIOUX CITY, IOWA 51!02 PH. (712) (800) FAX (712) To :the Board of Directors Iowa Poison Control Center Sioux City, Iowa We have audited, 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, the financial statements of IOWA POISON CONTROL CENTER (a non-profit organization), which comprise the statements of financial position as of June 30, 2016 and 2015, and the related statements of activities and cash flows for the years then ended, and the related notes to the financial statements, and have issued our report thereon dated November 21, Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Iowa Poison Control Center'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 Iowa Poison Control Center's internal control. Accordingly, we do not express an opinion on the effectiveness of the Organization'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 sever~ than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of 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. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. -10-

13 Compliance and Other Matters As part of obtaining reasonable assurance about whether Iowa Poison Control Center'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. Purpose of This Report The purpose of this report is solely to describe the scope of our 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. ~~ efl{)l~ft!. Certified Public Accountants Sioux City, Iowa November 21,

14 HENJES I co WILLIAMS, P.C. NNER & CERTIFIED PUBLIC ACCOUNTANTS 800 FRANCES BUILDING INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 505 FIFTH STREET P.O. BOX 1528 SIOUX CITY, IOWA 5I 102 PH. (712) (800) FAX (7 12) To the Board of Directors Iowa Poison Control Center Sioux City, Iowa Report on Compliance for Each Major Federal Program We have audited IOWA POISON CONTROL CENTER'S compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Iowa Poison Control Center's major federal programs for the year ended June 30, Iowa Poison Control Center's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of Iowa Poison Control Center'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 c-0mpliance 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 Iowa Poison Control Center's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit pr-0vides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Iowa Poison Control Center's compliance. -12-

15 Opinion on Each Major Federal Program In our opinion, Iowa Poison Col'ltrol Center complied, in all material. respects, with the types. of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, Report on Internal Control over Compliance Management of Iowa Poison Control Center is responsible for establishing and maintaining effective internal control over compliance with the types of pompliance requirements referred to above. In planning and performing our audit of compliance, we considered Iowa Poison Control Center'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 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 Iowa Poison Control Center's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allowmanagement 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. 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. 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 material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 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. ~~~ (U}~~/!~.,,...,~~rtified Public Accountants ' Sioux City, Iowa November 21,

16 SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2016 PART I: SUMMARY OF AUDITORS' RESULTS Financial Statements Type of Auditor's Report Issued: Internal Control Over Financial Reporting: Material Weakness( es) Identified? Significant Deficiencies Identified That Are Not Considered to be Material Weakness( es)? Noncompliance Material to Financial Statements Noted? Unmodified Yes X No Yes X None Reported Yes X No Federal Awards Internal Control Over Major Programs: Material Weakness( es) Identified? Significant Deficiencies Identified Not Considered to be Material Weakness( es)? Type of Auditor's Report Issued on Compliance for Major Programs: Any Audit Findings Disclosed That are Required to be Reported in Accordance With 2 CFR Section (a) Yes X No Yes X None Reported Unmodified Yes X No Major Programs CFDANumber Name of Federal Program Children's Health Insurance Program Dollar Threshold Used to Distinguish Between Type A and Type B Programs: Auditee Qualified as Low-Risk Auditee? $ 750,000 Yes _K_No -14-

17 SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2016 Part II: FINDINGS RELATED TO THE FINANCIAL STATEMENTS None Reported -15-

18 SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2016 Part III: FINDINGS AND QUESTIONED COSTS FOR FEDERAL AW ARDS None Reported -16-