2017 Financial Statements - FLAuditor.gov rpts/2017 florida network of childrens...financial...

FLORIDA NETWORK OF CHILDREN'S ADVOCACY CENTERS, INC.

Tallahassee, Florida

FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

June 30, 2017 and 2016

C O N T E N T S

INDEPENDENT AUDITORS' REPORT ............................................................................ 1 - 2 FINANCIAL STATEMENTS Statements of Financial Position ..............................................................................................3 Statement of Activities 2017 ....................................................................................................4 Statement of Activities 2016 ....................................................................................................5 Statements of Cash Flows ........................................................................................................6 Notes to Financial Statements .......................................................................................... 7 - 11 SUPPLEMENTARY INFORMATION Schedule of Functional Expenses ..........................................................................................12 ADDITIONAL ELEMENTS OF REPORTS PREPARED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS AND WITH CHAPTER 10.650, RULES OF THE STATE OF FLORIDA AUDITOR GENERAL

Schedule of Expenditures of Federal Awards and State Financial Assistance ......................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 - 15

INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE WITH

REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON ITS MAJOR STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH CHAPTER 10.650, RULES OF THE STATE OF FLORIDA AUDITOR GENERAL ........................................................... 16 - 18

Schedule of Findings and Questioned Costs .................................................................... 19 - 24

INDEPENDENT AUDITORS' REPORT To the Board of Directors Florida Network of Children's Advocacy Centers, Inc. Tallahassee, Florida Report on the Financial Statements We have audited the accompanying financial statements of Florida Network of Children’s Advocacy Centers, Inc. (a Florida non-profit organization), which comprise the statements of financial position as of June 30, 2017 and 2016, and the related statements of activities 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 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. Auditors’ Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits 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 involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ 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 evaluation of 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. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Florida Network of Children’s Advocacy Centers, Inc. as of June 30, 2017, and 2016, and the changes in its net assets and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America. Other Matters Our audit was conducted for the purpose of forming an opinion on the basic financial statements of Florida Network of Children’s Advocacy Centers, Inc. taken as a whole. The accompanying schedule of functional expenses is presented for purposes of additional analysis and is not a required part of the basic financial statements. The accompanying schedule of expenditures of federal awards and state financial assistance is also presented for purposes of additional analysis as required by Chapter 10.650, Rules of the State of Florida Auditor General, 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 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 schedule of functional expenses and expenditures of federal awards and state financial assistance are fairly stated, in all material respects, in relation to the financial statements taken as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 20, 2018 on our consideration of Florida Network of Children’s Advocacy Centers, Inc.’s internal control over financial reporting and 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 controls 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 in considering Florida Network of Children’s Advocacy Centers, Inc.’s internal control over financial reporting and compliance.

Tallahassee, Florida March 20, 2018

FLORIDA NETWORK OF CHILDREN'S ADVOCACY CENTERS, INC. STATEMENTS OF FINANCIAL POSITION

June 30, 2017 and 2016

See accompanying notes.

- 3 -

2017 2016 ASSETS

CURRENT ASSETS Cash $ 360,234 $ 653,559 Certificates of deposit 20,045 20,040 Restricted cash held in trust 192,475 159,521 Employee advances 1,402 - Grants receivable 1,587,540 130,087 Prepaid expenses 46,935 43,760 TOTAL CURRENT ASSETS 2,208,631 1,006,967

FURNITURE AND EQUIPMENT, net 2,761 1,777 $ 2,211,392 $ 1,008,744

LIABILITIES AND NET ASSETS

CURRENT LIABILITIES Accounts payable $ 1,513,403 $ 455,840 Accrued payroll expenses 12,939 7,248 Deferred revenue 80,637 62,975 TOTAL CURRENT LIABILITIES 1,606,979 526,063 NET ASSETS Unrestricted 101,281 104,832 Temporarily restricted 503,132 377,849 TOTAL NET ASSETS 604,413 482,681 $ 2,211,392 $ 1,008,744

FLORIDA NETWORK OF CHILDREN'S ADVOCACY CENTERS, INC. STATEMENT OF ACTIVITIES

Year Ended June 30, 2017


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Unrestricted

Temporarily Restricted

Total

SUPPORT State appropriation $ - $ 4,743,240 $ 4,743,240 License plate commissions - 133,879 133,879 Child Advocacy Trust Fund - 161,315 161,315 National Children's Alliance 5,875 231,402 237,277 Contributions 1,230 - 1,230 Special events and fundraisers 4,185 - 4,185 Restrictions satisfied by payments 5,144,553 ( 5,144,553) - 5,155,843 125,283 5,281,126 REVENUE Conference registration and sponsorships 93,350 - 93,350 Membership dues 13,700 - 13,700 Interest and other income 300 - 300 107,350 - 107,350 TOTAL SUPPORT AND REVENUE 5,263,193 125,283 5,388,476 EXPENSES AND LOSSES PROGRAM SERVICES Payments to Children Advocacy Centers 4,778,033 - 4,778,033 Program and related expenses 315,279 - 315,279 5,093,312 - 5,093,312 SUPPORTING SERVICES Development and fundraising 1,034 - 1,034 General and administrative 170,835 - 170,835 171,869 - 171,869

TOTAL EXPENSES 5,265,181 - 5,265,181 Loss from disposal of assets 1,563 - 1,563

TOTAL EXPENSES AND LOSSES 5,266,744 - 5,266,744

CHANGE IN NET ASSETS ( 3,551) 125,283 121,732 BEGINNING NET ASSETS 104,832 377,849 482,681 ENDING NET ASSETS $ 101,281 $ 503,132 $ 604,413

FLORIDA NETWORK OF CHILDREN'S ADVOCACY CENTERS, INC. STATEMENT OF ACTIVITIES



- 5 -

Unrestricted

Temporarily Restricted

Total

SUPPORT State appropriation $ - $ 3,937,730 $ 3,937,730 License plate commissions - 135,074 135,074 Child Advocacy Trust Fund - 129,382 129,382 National Children's Alliance 27,500 190,175 217,675 Contributions 13,043 - 13,043 Special events and fundraisers 4,156 - 4,156 Restrictions satisfied by payments 4,301,177 ( 4,301,177) - 4,345,876 91,184 4,437,060 REVENUE Conference registration and sponsorships 96,925 - 96,925 Membership dues 9,450 - 9,450 Interest and other income 394 - 394 106,769 - 106,769 TOTAL SUPPORT AND REVENUE 4,452,645 91,184 4,543,829 EXPENSES PROGRAM SERVICES Payments to Children Advocacy Centers 4,012,312 - 4,012,312 Program and related expenses 294,211 - 294,211 4,306,523 - 4,306,523 SUPPORTING SERVICES Development and fundraising 1,472 - 1,472 General and administrative 77,360 - 77,360 78,832 - 78,832 TOTAL EXPENSES 4,385,355 - 4,385,355 CHANGE IN NET ASSETS 67,290 91,184 158,474 BEGINNING NET ASSETS 37,542 286,665 324,207 ENDING NET ASSETS, as restated $ 104,832 $ 377,849 $ 482,681

FLORIDA NETWORK OF CHILDREN'S ADVOCACY CENTERS, INC. STATEMENTS OF CASH FLOWS Years Ended June 30, 2017 and 2016


- 6 -

2017 2016 CASH FLOWS FROM OPERATING ACTIVITIES Cash received from contracts, members and contributions $ 3,947,282 $ 4,395,190 Cash payments to employees and employment taxes ( 137,897) ( 180,124) Cash payments to vendors and sub-recipients ( 4,066,990) ( 4,135,231)

NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES ( 257,605)

79,835

CASH FLOWS FROM INVESTING ACTIVITIES Purchase of fixed assets ( 2,761) - Purchase of certificate of deposit - ( 10,000) Reinvestment of interest earnings ( 5) ( 5) Restricted cash held in trust ( 32,954) ( 28,400)

NET CASH USED IN INVESTING ACTIVITIES ( 35,720) ( 38,405) NET (DECREASE) INCREASE IN CASH ( 293,325) 41,430 CASH AT BEGINNING OF YEAR 653,559 612,129 CASH AT END OF YEAR $ 360,234 $ 653,559 RECONCILIATION OF CHANGE IN NET ASSETS TO NET CASH PROVIDED BY OPERATING ACTIVITIES:

Change in net assets $ 121,732 $ 158,474 Adjustments to change in net assets to net cash (used in) provided by operating activities:

Depreciation 214 731 Loss from disposal of assets 1,563 - (Increase) decrease in:

Employees advances ( 1,402) - Grants receivable ( 1,457,453) ( 89,120) Prepaid expenses ( 3,175) ( 35,175)

Increase (decrease) in: Accounts payable 1,057,563 34,924 Accrued payroll expenses 5,691 7,221 Deferred revenue 17,662 2,780

NET CASH (USED IN) PROVIDED BY OPERATING

ACTIVITIES $( 257,605) $ 79,835

FLORIDA NETWORK OF CHILDREN'S ADVOCACY CENTERS, INC. NOTES TO FINANCIAL STATEMENTS

June 30, 2017 and 2016

- 7 -

NOTE 1 - NATURE OF ACTIVITIES AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Activities - Florida Network of Children's Advocacy Centers, Inc. (the “Network”) was incorporated as a Florida non-profit organization in 1996, for the purpose of improving Florida's response to child abuse by supporting the development, growth, and continuation of the twenty-seven Children's Advocacy Centers located in the State of Florida. Basis of Presentation - Net assets and changes in net assets of the Network are classified and reported as unrestricted when net assets are not subject to donor-imposed stipulations. Revenue is reported as increases in unrestricted net assets unless use of the related assets is limited by donor-imposed restrictions. Expenses are reported as decreases in unrestricted net assets. Gains and losses on assets or liabilities are reported as increases or decreases in unrestricted net assets unless their use is restricted by explicit donor stipulation or by law. Temporarily restricted revenue in which the restrictions lapse in the same period as the revenue is earned are reported as increases to unrestricted net assets. Cash and Cash Equivalents - The Network considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Certificates of Deposit - The Network records certificates of deposit at cost. Interest is recorded when the certificate of deposit is re-issued. Contributions - All contributions, including unconditional promises to give, are recognized as revenue in the period the contribution or promise is received. All contributions are available for unrestricted use unless specifically restricted by the donor. All in-kind contributions are recorded at fair value in the period donated. Furniture and Equipment - Furniture and equipment consists of office furniture and equipment. Property, acquired by the Network, with an original purchase price of more than $1,000 is capitalized. Purchased assets are recorded at cost or fair value if contributed; depreciation is provided over the estimated useful lives of the respective assets on a straight-line basis. Deferred Revenue - Deferred revenue represents conference registration fees received for an event that will take place subsequent to June 30, 2017. Grants Receivable - Grant receivables are amounts due from grants contracted with various departments in the State of Florida and are recognized in the period when services are provided. The Network’s grant receivables as of June 30, 2017 and 2016, are due in less than one year and management believes that all receivables are fully collectible. Accordingly, no allowance for doubtful accounts is considered necessary. Functional Allocation of Expenses - The costs of providing various programs and other activities have been summarized on a functional basis in the statement of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited.


June 30, 2017 and 2016

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NOTE 1 - NATURE OF ACTIVITIES AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Income Taxes - The Network is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the Network has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. U.S. GAAP requires that a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Due to its tax-exempt status, the Network is not subject to U.S. federal income tax or state income tax. The Network’s Form 990 has not been subject to examination by the Internal Revenue Service or the State of Florida for the last three years. The Network does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Network recognizes interest and/or penalties related to income tax matters in income tax expense. The Network did not have any amounts accrued for interest and penalties at June 30, 2017 and 2016. Estimates - The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Subsequent Events - Management has performed an analysis of the activities and transactions subsequent to June 30, 2017 to determine the need for any adjustments to and/or disclosures within the audited financial statements for the year ended June 30, 2017. Management has evaluated the subsequent events for recognition and disclosure through March 20, 2018, the date the financial statements were available to be issued. NOTE 2 - RESTRICTED CASH HELD IN TRUST In accordance with Chapter 938.10, Florida Statutes, court costs imposed in cases of certain crimes against minors are deposited into the Department of Children and Family Services Advocacy Trust Fund for the purpose of funding children's advocacy centers that are members of the Network. The amounts deposited to the trust fund are both time and expenditure restricted. In order to request disbursement from the trust fund, the Network is required to submit an application for the release of the funds of which 95% of the proceeds must be distributed to the member advocacy centers either in providing local matching contributions to communities establishing children advocacy centers or an equitable distribution based on population, clients served and accreditation status.


June 30, 2017 and 2016

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NOTE 3 - PROPERTY AND EQUIPMENT Property and equipment consisted of the following: 2017 2016 Office furniture and equipment $ 2,761 $ 26,927 Less accumulated depreciation - ( 25,150) $ 2,761 $ 1,777 Depreciation expense for the years ended June 30, 2017 and 2016, amounted to $214 and $731, respectively. NOTE 4 - LINE OF CREDIT During the year ended June 30, 2017, the Network executed an unsecured line of credit with a commercial bank. As of June 30, 2017, the outstanding balance due on the line amounted to $0 with a remaining balance available to draw in the amount of $50,000. Interest and fee expense incurred on the line of credit amounted to $250 for the year ended June 30, 2017. NOTE 5 - TEMPORARILY RESTRICTED NET ASSETS Net assets were released from donor restrictions by incurring expenses satisfying the purpose or time restrictions specified by donors as follows: 2017 2016 Purpose restriction accomplished: Allowable grant expenditures $ 366,520 $ 319,084 License plate commission support to Child Advocacy Centers 55,205 122,090 Sub-awards to local Child Advocacy Centers 4,722,828 3,860,003 $ 5,144,553 $ 4,301,177 Temporarily restricted net assets are available for the following purposes or periods:

2017 2016 License plate commissions $ 242,860 $ 168,889 Child Advocacy Trust Fund 192,475 159,521 National Children’s Alliance 67,797 49,439 $ 503,132 $ 377,849


June 30, 2017 and 2016

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NOTE 6 - CONCENTRATIONS Concentration of Revenue Sources The Network’s main sources of revenue are derived from grants, appropriations and fees received from the State of Florida. For the fiscal years ending June 30, 2017 and 2016, the Network received 95% and 92%, respectively, of its total support and revenue from three separate State of Florida sources. Concentration of Credit Risk Arising from Cash Deposits in Excess of Insured Limits The Network maintains cash balances at a financial institution located in Florida. Accounts at the institution are insured by the Federal Deposit Insurance Corporation up to $250,000. At June 30, 2017 and 2016, the Network’s uninsured cash balances totaled $159,995 and $461,014, respectively. NOTE 7 - RELATED PARTY TRANSACATIONS During the year ended June 30, 2017, the Network’s Board of Directors had 13 of its 15 members as top management officials in Child Advocacy Centers throughout Florida. Funds from various grants are passed through to these Centers during the fiscal year. NOTE 8 - OPERATIONAL LEASE The Network has entered into a lease contract through 2019 for the use of office space. As of June 30, 2017, future minimum lease payments required under the lease are as follows:

Year Amount 2018 $ 18,0002019 4,500

$ 22,500 Lease expense for the years ended June 30, 2017 and 2016, amounted to $16,500 and $12,000, respectively. NOTE 9 - PENSION PLAN The Network created a 401(k) defined contribution plan during November 2013. All full-time employees, who are at least twenty-one years of age and have been employed by the Network for at least one year, are eligible to participate in the 401(k) plan. Deferrals up to 6% of compensation will be matched by the Network and additional contributions may be made by the employee up to the legal limit. Employer contributions were $1,361 for 2017 and $6,927 for 2016.


June 30, 2017 and 2016

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NOTE 10 - PRIOR PERIOD ADJUSTMENT As of June 30, 2016, beginning unrestricted restricted net assets and accounts payable have been restated to correct an adjustment that resulted from OSCA allowing the Network to utilize unreimbursed expenses incurred during the year ended June 30, 2016. Details of the prior period adjustment are as follows: Accounts

Payable Unrestricted Net Assets

As previously reported June 30, 2016 $ 518,211 $ 42,461 Prior period adjustment for: Overstatements of OSCA expenditures ( 62,371) 62,371 As restated, June 30, 2016 $ 455,840 $ 104,832 NOTE 11 - RECLASSIFICATIONS Certain reclassifications have been made to the prior year financial statement in order to be in conformation with the current year presentation.

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ADDITIONAL ELEMENTS OF REPORTS PREPARED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS AND WITH CHAPTER 10.650, RULES OF THE STATE OF FLORIDA AUDITOR GENERAL

FLORIDA NETWORK OF CHILDREN'S ADVOCACY CENTERS, INC. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE

FINANCIAL ASSISTANCE Year Ended June 30, 2017

- 13 -

Grantor/Program Title

CFDA CSFA

Number

Contract Number

Expenditures

Transfers to

Subrecipients

FEDERAL EXPENDITURES Department of Justice Federal Surplus Property Transfer Program 16.758 FL-2Q1AA16 $ 195,880 $ 146,441 Federal Surplus Property Transfer Program 16.758 FL-2Q1AA17 17,164 -

Total expenditure of federal awards $ 213,044 $ 146,441

STATE EXPENDITURES State Courts System Florida Network of Children Advocacy Centers 22.016 SA 3167 $ 4,743,240 $ 4,447,884 Department of Children and Families Family Safety Program 60.124 LJ918 128,361 128,361 Dept. of Highway Safety and Motor Vehicles Child Abuse Prevention License Plate Project

76.067 N/A 27,658 27,658

FNCAC Voluntary Contribution 76.123 N/A 32,251 27,547 Total expenditures of state financial assistance $ 4,931,510 $ 4,631,450

Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance Basis of Presentation The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of Florida Network of Children’s Advocacy Centers, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Chapter 10.650, Rules of the State of Florida Auditor General. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.

See independent auditors’ report.

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 Florida Network of Children’s Advocacy Centers, Inc. Tallahassee, Florida 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 Florida Network of Children’s Advocacy Centers, Inc. (the “Network”), which comprise the statements of financial position as of June 30, 2017 and 2016, 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 March 20, 2018. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Network’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 the Network’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Network’s internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph 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 were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal control that we consider to be material weaknesses.

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. We consider the deficiencies described in the accompanying schedule of findings and questioned costs to be material weaknesses. (2017-01)

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. We did not identify any deficiencies in the accompany schedule of findings and questioned costs to be significant deficiencies. Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Network’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. (2017-02, 2017-03, 2017-04 and 2016-02)

The Network’s Response to Findings

The Network’s responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. The Network’s responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the responses.

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.


INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND

MATERIAL EFFECT ON ITS MAJOR STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH CHAPTER 10.650, RULES OF THE STATE OF FLORIDA

AUDITOR GENERAL To the Board of Directors Florida Network of Children’s Advocacy Centers, Inc. Tallahassee, Florida Report on Compliance for Each Major State Project We have audited the Florida Network of Children’s Advocacy Centers, Inc.’s (the “Network”) compliance with the types of compliance requirements described in the Department of the Financial Services’ State Projects Compliance Supplement, that could have a direct and material effect on each of the Network’s major State projects for the year ended June 30, 2017. The Network’s State projects 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 State projects. Auditors’ Responsibility Our responsibility is to express an opinion on compliance for each of the Network’s major State projects 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 (Chapter 10.650), Rules of the Auditor General. Those standards, and Chapter (10.650) Rules of the Auditor General, 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 State project occurred. An audit includes examining, on a test basis, evidence about the Network’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 on compliance for each major State project. However, our audit does not provide a legal determination of the Network’s compliance. Basis for Qualified Opinion on CSFA 22.016 Florida Network of Children’s Advocacy Centers

As described in the accompanying schedule of findings and questioned costs, the Network did not comply with requirements regarding CSFA 22.016 as described in finding numbers 2017-02, Reporting and 2016-02, Monitoring. Compliance with such requirements is necessary, in our opinion, for the Network to comply with the requirements applicable to that program.

Opinion on CSFA 22.016 Florida Network of Children’s Advocacy Centers In our opinion, except for the noncompliance described in the “Basis for Qualified Opinion” paragraph, the Network 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 State projects for the year ended June 30, 2017.

Other Matters

The results of our auditing procedures disclosed other instances of noncompliance, which are required to be reported in accordance with Chapter (10.650), Rules of the Auditor General, and which are described in the accompanying schedule of findings and questioned costs as items (2017-03 and 2017-04) . Our opinion on each major federal program is not modified with respect to these matters.

The Network’s responses to the noncompliance findings identified in our audit are described in the accompanying schedule of findings and questioned costs. The Network’s responses were not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the responses.

Report on Internal Control Over Compliance

Management of the Network 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 the Network’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 Chapter (10.650), Rules of the Auditor General, 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 Network’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 were not identified. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies.

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 state project 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 items 2017-02 and 2016-02 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 state project 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 items 2017-03 and 2017-04 to be significant deficiencies.

The Network’s response to the internal control over compliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The Network’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 Chapter (10.650), Rules of the Auditor General. Accordingly, this report is not suitable for any other purpose.


FLORIDA NETWORK OF CHILDREN'S ADVOCACY CENTERS, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS


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Part A - SUMMARY OF AUDIT RESULTS

1. The independent auditors’ report expresses an unmodified opinion on the basic financial statements of Florida Network of Children’s Advocacy Centers, Inc.

2. Significant deficiencies relating to the audit of the financial statements are reported in

the 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.

3. Material weaknesses related to the audit of financial statements are reported in the

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. (2017-01)

4. Significant deficiencies in internal control over a major State project are reported in the

Independent Auditor’s Report on Compliance with Requirements That Could Have a Direct and Material Effect on its Major State Project and on Internal Control Over Compliance in Accordance with Chapter 10.650, Rules of the Auditor General. These significant deficiencies are not considered material weaknesses. (2017-03 and 2017-04)

5. Material weaknesses in internal control over a major State project are reported in the

Independent Auditor’s Report on Compliance with Requirements That Could Have a Direct and Material Effect on its Major State Project and on Internal Control Over Compliance in Accordance with Chapter 10.650, Rules of the Auditor General.

(2017-02 and 2016-02)

6. The independent auditors’ report on compliance with requirements applicable to the major State project for Florida Network of Children’s Advocacy Centers, Inc. expresses a qualified opinion.

7. Audit findings relative to the major State project of Florida Network of Children’s

Advocacy Centers, Inc. are reported on Part C and E of this Schedule.

8. The State project tested as a major program included: State Courts System, CSFA Number 22.016.

9. The threshold used to distinguish between Type A and B State projects was $300,000.



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Part B - FINDINGS - FINANCIAL STATEMENTS AUDIT

Finding 2017-01 - Material adjustments to financial statements - Material Weakness Criteria: Management is responsible for maintaining adequate internal control over accounting and financial reporting. Condition: Misstatements were not prevented or detected by the Network’s system of internal control related to cash, accounts receivable, accounts payable, revenues and expenses. Material adjustments were required to correct the misstatements. Cause: The Network was going through a process of restructure at the end of the fiscal year. Four different accountants were working with the general ledger and top management positions changed various times throughout the year. Effect: Grant revenue and expenditures were not properly recorded to the general ledger as of June 30, 2017. Also, expenditures that cleared the cash account prior to year end were recorded subsequent to year end. Recommendation: We recommend that the Network establish proper internal control over accounting and financial reporting to identify and correct potential cut-off issues at or around the fiscal year end. Management’s Response: The Network recognized the need to establish proper internal control over accounting and financial reporting to identify and correct potential cut-off issues at or around Fiscal year end. To this effect, we hired a full-time Accountant in February 2018.

Part C - FINDINGS AND QUESTIONED COSTS - MAJOR STATE PROJECTS

Finding 2017-02 - CSFA 22.016 - Reporting - Material Weakness Criteria: Management is responsible for maintaining adequate internal control over compliance requirements for state funding provided in the grant agreement with the Office of the State Courts Administrators (“OSCA”) and Florida Single Audit Act. Condition: We did not receive evidence that reports were filed with OSCA for the 2016/17 fiscal year. The grant agreement signed by the Network and OSCA requires the Network to submit the following reports:

Monthly financial report, due by the 20th of the following month Monthly bank account reconciliation package, due by the 20th of the following

month Monthly programmatic services report, due by the 20th of the following month Quarterly monitoring and oversight report, due by the due by the end of the

following month



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Cause: The grant agreement changed significantly from the 2015/16 fiscal year. The Network is now required to submit invoices for reimbursement from OSCA instead of reporting on funds that were previously advanced. The Network was going through a process of restructure at the end of the fiscal year. Four different accountants were recording transactions in the general ledger and top management positions changed various times throughout the year. Effect: Other than invoices being submitted to OSCA for reimbursement, no other reports were filed. The Network was not in compliance with reporting. Recommendation: We recommend that the Network establish proper internal control over reporting with OSCA. Processes should be developed to receive information timely from the Children’s Advocacy Centers (“CACs”), summarize as required and remit that information to OSCA within the required deadline. If an extension of time is required we recommend that it is requested from OSCA. Management’s Response: The Network hired a contract manager in July 2017. This position is responsible for educating CACs on contract requirements and for maintaining and submitting reports/deliverables from each CAC by the funders deadline each month. The newly hired Accountant will be submitting the FNCAC administrative and monitoring invoices to the funder as well as provide the required reports/deliverables. Additionally, FNCAC has requested an extension from the funder on the administrative-related reports and deliverables. Finding 2017-03 - CSFA 22.016 Allowable Costs (Communication) - Significant Deficiency Criteria: Management is responsible for maintaining adequate internal control over compliance requirements for state funding provided in the grant agreement with OSCA and Florida Single Audit Act. Condition: The Network submits invoices to OSCA on a monthly basis for reimbursement of their expenses for operations. Invoices submitted by the Network were not consistent in reporting the proper month in which the expenditures were incurred. When OSCA received the invoice, changes were made to remove those expenses and increases were made to salaries, benefits and payroll taxes to reasonably match the invoiced amount. These changes were not communicated to the Network.

Cause: The grant agreement changed significantly from the 2015/16 fiscal year. The Network is now required to submit invoices for reimbursement from OSCA instead of reporting on funds that were previously advanced. The Network was in a process of restructure at the end of the fiscal year. Four different accountants were recording transactions in the general ledger and top management positions changed various times throughout the year.



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Effect: The Network allocates salaries between other grants. Without OSCA notifying the Network which expenses were not allowed for reimbursement and which salaries were increased, a potential for duplication of allowable expenses exists between the various federal and state grants. The Network has reported in their accounting software the amounts that were previously invoiced to OSCA. Recommendation: We recommend that the Network work on communication with OSCA and develop a way to reconcile invoices that were submitted to those that are approved by OSCA. If payment amounts do not meet the invoiced amount, a communication over the difference needs to be made. Management’s Response: The Network is in the process of submitting administrative and monitoring invoices for FY17-18 to the OSCA and has requested verbally and in writing that any changes needed be submitted back to the Network’s Accountant for revision. Beginning July 1, 2018, the Network will have a new funder for the State appropriations and is currently in the process of establishing invoice and documentation requirements. Finding 2017-04 - CSFA 22.016 - Cash Management - Significant Deficiency Criteria: Management is responsible for maintaining adequate internal control over compliance requirements for state funding provided in the grant agreement with OSCA and Florida Single Audit Act. Condition: OSCA approved invoices for funds to be passed down to the CACs in the amount of $4,447,884. The Network is to account for these funds and remit as soon as possible to the corresponding CACs. We performed a reconciliation of the amounts received by the Network to the amounts paid to the Centers and identified $51,314 of funds that were not passed down.

Cause: The Network was not performing a reconciliation of the amounts received from OSCA to amounts paid to the CACs. Also, payments from OSCA were being delayed by several months because of the recent changes to the grant agreement. Effect: A total of $51,314 was not remitted timely to the CACs. Also, remittance of payments to CACs was being delayed by several months throughout the fiscal year. Recommendation: We recommend that the Network work on communication with OSCA and develop a way to reconcile invoices that were submitted to those that are approved by OSCA. If payment amounts do not meet the invoiced amount a communication over the difference needs to be made.



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Management’s Response: The Network’s Accountant will reconcile invoices that were submitted by the Contract Manager to those that are approved by the funder. Those reconciliations will be approved by the Executive Director each month. Any discrepancies will be reported to the Board. The $51,314 of unallocated funds identified will be allocated to the CACs.

Part D - PRIOR YEAR FINDINGS - FINACIAL STATEMENTS

Finding 2016-01 - Unrecorded liability due back to the Office of the State Courts Administrators (“OSCA”) - RESOLVED

Current Status: It was determined by OSCA that the $62,371 would be allowed to be expended by the Network if they were able to locate additional allowable expenditures for the grant which occurred during the 2015/16 fiscal year. The Network was able to submit documentation for those expenditures. This finding is considered to be resolved.

Part E - PRIOR YEAR FINDINGS AND QUESTIONED COSTS - MAJOR STATE PROJECTS

Finding 2016-02 - CSFA 22.016 - Monitoring - Material Weakness Criteria: To promote sound financial management, including effective internal controls, with respect to state financial assistance administered by non-state entities.

Condition and Effect: In accordance with the Grant agreement with OSCA, the Network is required to perform on-site monitoring of the CACs that received funding from the contracts. The on-site monitoring of each CAC was performed and documented, but the reports were not reviewed by the Network and the corrective action listed was not followed up. Recommendation: We recommended that management implement a process to review the monitoring reports and follow up with the CACs on corrective action that is identified through the findings. Current Status: In the current year, seven of the eight CACs that received on-site monitoring had corrective action that was required. We were only able to review the Network’s follow up of corrective action on one of the CACs. We were also not able to obtain evidence that the Network reviewed the on-site monitoring reports that were provided by their contracted monitor.

Management’s Response: The Network’s Contract Manager now has an annual schedule of on-site monitoring established. Any corrective actions that are required are recorded in the CAC’s file and shared with the CAC. All corrective actions will be given a timeline for compliance and the Contract Manager will follow up to ensure compliance.



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Finding 2015-01 - CSFA 22.016 - Reporting - No longer Valid

Current Status: The grant agreement with OSCA was changed significantly from the prior year contract. The grant is now on a reimbursable basis instead of being fully advanced. OSCA requires the Network to submit invoices monthly for reimbursement. Because of this change, this finding is no longer valid. However reporting issues still remain, see finding 2017-03 for details.

MANAGEMENT LETTER To the Board of Directors Florida Network of Children’s Advocacy Centers, Inc. Tallahassee, Florida Report on the Financial Statements We have audited the financial statements of the Florida Network of Children’s Advocacy Centers, Inc. (the “Network”) as of and for the year ended June 30, 2017, and have issued our report thereon dated March 20, 2018. Our report includes a modification to our opinion on internal controls over compliance. Auditors’ Responsibility 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. Other Reporting Requirements We have issued our Independent Auditors’ Report on Internal Control over Financial Reporting and Compliance and Other Matters, Independent Auditors’ Report on Compliance with Requirements Applicable to each Major State Project and on Internal Control over Compliance in accordance with chapter 10.650, rules of the Auditor General. Disclosures in those reports and schedule, which are dated March 20, 2018, should be considered in conjunction with this management letter. Additional Matters Section 10.654(1)(e), Rules of the Auditor General, requires that we communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements or State project amounts that is less than material but which warrants the attention of those charged with governance. In connection with our audit, the following matters are required to be disclosed:

Florida Network of Children’s Advocacy Centers, Inc. Page 2

PRIOR YEAR CONDITIONS STILL APPLICABLE 1. Late Filed reports with the Office of State Courts Administration - SEE FINDING 2017-02 In the prior year, we identified three (3) reports that were filed late with Office of State Courts Administration (“OSCA”). Management was not able to provide any evidence that extensions were requested or authorized by OSCA. We recommended that the Network file the quarterly reports with OSCA in a timely manner or request an extension of time to file. Current year update: In the current year, the reporting requirements from OSCA were changed to include monthly filing requirements for financial and programmatic information and quarterly monitoring information. The filing requirements were not met by the Network and this finding has been increased to a material weakness, see finding 2017-02 of our audit report. 2. Potential Overpayment to Center – RE SOLVED In the prior year, we discovered possible overpayment of state payments to the Walton County Children’s Advocacy Center. In accordance with Florida’s 2015-16 General Appropriation 3167: “$100,000 in recurring general revenue funds is provided to the Walton County Children’s Advocacy Center for child advocacy services.” The Network had allocated $100,000 from their administrative budget for this appropriation; however, this appropriation may have also been funded from OSCA and not through the Network. Current year update: In the current year, these funds were specifically identified as being passed through to the Network even though on Attachment A, section C part 2.2.2 and 2.2.3, of the grant agreement, OSCA notifies the Network that the “funds will be distributed directly by OSCA to the provider”. We were not able to identify if these funds were sent by both the Network and OSCA during the 2015-16 fiscal year, but can identify that OSCA passed the funds through to the Network for the 2016/017 fiscal year. This finding is considered to be resolved. 3. Proper Recording of Grant Receivables and Payables - SEE FINDING 2017-01 In the prior year, we identified a grant receivable which should not have been recorded as a receivable in the fiscal year and a grant payable that was not properly recorded in the fiscal year. We recommended that management review the grant receivable and payable balances as of year end and match revenue to the period in which the expense is incurred. Current year update: In the current year, a material adjustment was made to grant receivables and payables and this findings has been increased to a material weakness, see finding 2017-01 of our audit report.

Florida Network of Children’s Advocacy Centers, Inc. Page 3

CURRENT YEAR COMMENTS

1. Late Remittance of Payroll Taxes - Deficiency While testing payroll taxes, we noted that two payroll tax remittances were missed during the fiscal year for November and December. Payments were made subsequent to year end. We recommend that management remit payroll taxes to the IRS on a timely basis to prevent penalties and fees. Management’s Response: The Network has remitted all past due payroll tax remittances. Additionally, the Network hired a full-time Accountant in February 2018 who is responsible for timely filing of all payroll taxes to the IRS. 2. Employee Compensation Not Processed Through Payroll - Deficiency While testing payroll, we identified a payment to an employee for a summer stipend. The payment was not processed through payroll and payroll taxes were not withheld. We recommend that all compensation for employees be processed through payroll. Management’s Response: The Network’s Accountant will ensure all employee compensation will be processed through payroll. 3. Monitoring of Sub-recipient financial statements - Deficiency While testing monitoring of the Child Advocacy Centers, we noted that management did not perform the review of their financial statements in accordance with the Florida Single Audit Act. We recommend that management develop a process of gathering the financial statements of the Centers and reviewing them. Management’s Response: The Network has developed a process to review all CAC financial statements in accordance with the Florida Single Audit Act. All CAC audits that have been submitted to FNCAC have been reviewed. 4. Consistency in Child Advocacy Centers Names in QuickBooks - Best Practice While reconciling payments for Child Advocacy Centers we noted that multiple names are used throughout the Network’s documentation. Having multiple names can cause confusion throughout the accounting software and reporting. We recommend that management use one name for each center to remain consistent throughout the Network’s documents. Management’s Response: In QuickBooks, the Network’s Accountant has changed CAC names to their legal names, which is consistent with the Contract Manager’s reporting. Moving forward, the Network will use the same CAC name for consistency throughout the Network’s documents.

Florida Network of Children’s Advocacy Centers, Inc. Page 4 5. Policies and Procedures Update - Best Practice The Network has recently gone through a change in staffing. We recommend that the board and management work on updating current policies and procedures while implementing a fiscal policies and procedures manual. Management’s Response: The Network’s Board of Directors and management are in the process of updating current polices and procedures and implementing a fiscal policies and procedures manual. 6. Credit Card Receipts - Best Practice The Network tracks receipts for credit cards by each separate grant and staff struggled to locate documentation for credit card charges on specific statements. We recommend that a copy of the receipt be kept with the credit card statement as well as in the corresponding grant file. Management’s Response: Credit card receipts will be kept with the original credit card statement. The receipts will be reconciled against the statement and a copy made for each grant expense is related to. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Directors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

March 20, 2018

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