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COMMUNITY AND FAMILY RESOURCES
AND THE RICHMOND CENTER
FINANCIAL REPORT
June 30, 2021
i
C O N T E N T S
INTRODUCTORY SECTION
Table of contents
Board of Directors
i
ii
FINANCIAL SECTION
Independent auditor’s report
Combined financial statements:
Combined statement of financial position
Combined statement of activities
Combined statement of functional expenses
Combined statement of cash flows
Notes to combined financial statements
Supplementary information:
Combining schedule of statement of financial position
Combining schedule of statement of activities
Combining schedule of statement of cash flows
1 – 2
3
4
5
6
7 - 14
15 - 16
17 – 18
19
COMPLIANCE SECTION
Schedule of expenditures of federal awards
Independent auditor’s report
on internal control over financial reporting and
on compliance and other matters based on an audit
of the combined financial statements performed in
accordance with government auditing standards
Independent auditor’s report
on compliance for each major federal program
and on internal control over compliance
required by the uniform guidance
Schedule of findings and questioned costs
20 – 21
22 – 23
24 – 25
26
ii
BOARD OF DIRECTORS
NAME POSITION
Board Members
Carl Bergstrom President
Lauris Olson Vice President
Bob Thode
Bill Lusher
Associate Vice President
Secretary
Bruce Reimers Treasurer
Scott Becker Member
Latifah Faisal Member
Louis Stauter Member
Gwenda Naylor Member
Dean Kluss Member
James Gill Member
Natasha Terrones
Jerry Kloberdanz
Member
Member
Organization Officials
Michelle De La Riva Executive Director
Pam Barkley Controller
1
SCHNURR & COMPANY, LLP
Certified Public Accountants and Consultants
INDEPENDENT AUDITOR’S REPORT
Board of Directors
Community and Family Resources
and The Richmond Center
Fort Dodge, Iowa
Report on the Financial Statements
We have audited the accompanying combined financial statements of Community and Family Resources and The
Richmond Center, which comprise the combined statement of financial position as of June 30, 2021, the related
combined statements of activities, functional expenses and cash flows for the year then ended, and the related
notes to combined financial statements (collectively, 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 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 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 Organization’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 Organization’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 the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
2
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of Community and Family Resources and The Richmond Center as of June 30, 2021, and the changes in
their net assets and their cash flows for the year then ended in accordance with accounting principles generally
accepted in the United States of America.
Other Matters
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements taken as a whole. The
supplementary information included in pages 15 through 21, including the Schedule of Expenditures of Federal
Awards 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 basic financial statements.
The supplementary 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. Such 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 supplementary information is 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 October 25, 2021 on our
consideration of Community and Family Resources and The Richmond Center’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 solely to describe the scope of our testing of internal
control over financial reporting and compliance and the results of that testing and not to provide an opinion on the
effectiveness of the Organization’s 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 Community
and Family Resources and The Richmond Center’s internal control over financial reporting and compliance.
Fort Dodge, Iowa
October 25, 2021
COMMUNITY AND FAMILY RESOURCES AND
THE RICHMOND CENTER
COMBINED STATEMENT OF FINANCIAL POSITION
June 30, 2021
ASSETS
Current Assets:
Cash 3,188,817 $
Accounts receivable net 1,576,711
Contributions receivable, current portion 102,512
Prepaid expenses 68,482
Total current assets 4,936,522
Property and Equipment:
Land 359,781
Buildings 9,054,369
Equipment 2,047,538
Vehicles 283,468
11,745,156
Less accumulated depreciation 3,208,223
8,536,933
Long-term Receivables and Investments:
Contributions receivable, net of current portion 79,831
Investment in IBHN 150,000
229,831
Total assets 13,703,286 $
See Notes to Combined Financial Statements.
3
LIABILITIES AND NET ASSETS
Current Liabilities:
Current maturities of long-term debt 162,265 $
Accounts payable 171,477
Accrued salaries 135,131
Accrued paid time off 106,611
Accrued payroll taxes and benefits 51,208
Accrued expenses 31,871
Total current liabilities 658,563
Note payable, less current maturities 3,700,879
Total liabilities 4,359,442
Net Assets:
Without donor restrictions:
Undesignated 9,145,590
With donor restrictions:
Purpose restriction 198,254
9,343,844
Total liabilities and net assets 13,703,286 $
4
COMMUNITY AND FAMILY RESOURCES AND
THE RICHMOND CENTER
COMBINED STATEMENT OF ACTIVITIES
Year Ended June 30, 2021
Without Donor
Restrictions
With Donor
Restrictions Total
Revenue and Support:
Federal and state grants 3,131,667 $ -$ 3,131,667 $
Medicaid 2,112,860 - 2,112,860
County contributions 51,708 - 51,708
City contributions 2,230 - 2,230
Other contributions 21,850 30,331 52,181
Client private pay 237,149 - 237,149
Client third-party pay 2,065,637 - 2,065,637
Miscellaneous 1,708,003 - 1,708,003
Interest 3,720 2 3,722
Contributed goods and services 25,741 - 25,741
Total revenue and support 9,360,565 30,333 9,390,898
Net Assets Released from Restrictions:
Expended in accordance with donors' restrictions 105,220 (105,220) -
Total revenue, support and reclassification 9,465,785 (74,887) 9,390,898
Expenditures:
Program services expense:
Residential 2,386,026 - 2,386,026
Special programs 613,908 - 613,908
Outpatient 1,464,725 - 1,464,725
Psychiatry 243,356 - 243,356
Therapy 507,645 - 507,645
Prevention 436,733 - 436,733
Supporting services expense:
General and administrative 1,972,305 - 1,972,305
Total expenditures 7,624,698 - 7,624,698
Increase (decrease) in net assets 1,841,087 (74,887) 1,766,200
Net assets at beginning of year 7,304,503 273,141 7,577,644
Net assets at end of year 9,145,590 $ 198,254 $ 9,343,844 $
See Notes to Combined Financial Statements.
COMMUNITY AND FAMILY RESOURCES AND
THE RICHMOND CENTER
COMBINED STATEMENT OF FUNCTIONAL EXPENSES
Year Ended June 30, 2021
Special
Adult
Residential
and Detox
Recovery
and
Transition
House
STARS
Program
(Adolescent
Treatment)
Operating Expenses:
Salary 788,262 $ 1,331,083 $ 35,852 $ 315,116 $
FICA/Medicare 59,022 101,223 2,726 23,960
Workers' compensation 13,819 25,254 680 5,979
Unemployment 3,244 4,894 132 1,168
Health insurance 52,814 92,834 2,490 21,830
IPERS 69,256 126,606 3,413 29,968
Dues, fees and memberships 11,602 207 - 98
Subscriptions/publications 2,486 - - -
Food/groceries - 167,357 11,608 39,848
Medical supplies - 10,353 60 213
Program supplies 215 15,593 498 3,160
Office supplies 6,344 1,029 130 497
Operating supplies/non-food 31,231 47,891 6,078 10,995
Recreational - - - 391
Postage 2,112 165 3 35
Advertising/promotional items 78,686 - - -
Depreciation 137,535 105,970 5,535 39,442
Computer hardware, software,
maintenance 147,761 4,682 - 1,187
Building repairs/maintenance 6,445 30,756 3,270 11,501
Office repairs/maintenance 3,339 3,285 - 776
Office/space rental 430 - - -
Utilities 11,579 46,509 14,987 14,335
Telephone 10,443 14,067 318 4,535
Insurance 80,633 - - -
Property tax - - - -
Contracted services 131,850 60,586 3,600 13,718
Recruiting expenses 5,320 6,247 - 3,101
In-state travel 8,700 1,895 82 298
Staff development training 18,004 3,827 16 299
Vehicle expense 742 - - 695
In-kind - - - -
Interest 16,621 91,665 - 33,652
Miscellaneous expense 11,354 570 - 91
1,709,849 $ 2,294,548 $ 91,478 $ 576,888 $
See Notes to Combined Financial Statements.
Residential
General and
Administrative
5
Programs Outpatient
Gambling
(Treatment,
Education and
Housing)Fort Dodge Ames Boone
Webster
City
Rockwell
City Pocahontas Humboldt Clarion Prevention
General and
Administrative Psychiatry Therapy Total
24,176 $ 463,544 $ 265,204 $ 65,694 $ 30,977 $ 14,409 $ 14,409 $ 14,409 $ 24,385 $ 255,025 $ 1,424 $ 94,326 $ 363,085 $ 4,101,380 $
1,859 35,316 20,169 4,997 2,356 1,096 1,096 1,096 1,855 19,612 109 7,512 27,776 311,780
469 8,825 5,038 1,245 587 273 273 273 462 3,329 32 2,188 8,120 76,846
351 2,546 979 242 114 53 53 53 90 3,523 7 466 1,682 19,597
2,441 33,789 18,400 4,598 2,288 999 999 1,000 1,725 24,349 63 4,577 16,850 282,046
2,053 43,330 25,252 6,247 2,945 1,372 1,372 1,371 2,319 21,652 128 8,895 32,873 379,052
- 95 86 130 - - - - - 2,105 - - 100 14,423
- - 143 - - - - - - 609 - 37 60 3,335
- - - - - - - - - - - - - 218,813
- 31,613 - - - - - - - - - - - 42,239
- 10,640 8,253 351 1,207 - - - 540 10,229 - - - 50,686
142 972 1,555 517 352 - - 97 86 837 - 24 149 12,731
86 9,427 5,057 2,046 1,068 - - - 230 17,474 5 116 364 132,068
- - - - - - - - - - - - - 391
- 201 418 195 - 2 2 2 2 88 - 56 331 3,612
- 12,499 - - - - - - - 6,543 - - - 97,728
- 30,737 27,287 - - - - - - 758 520 1,834 1,834 351,452
10 4,040 2,877 - 695 - - - 563 753 3,474 52 84 166,178
58 8,865 3,541 - - - - - - 520 - 1,560 2,900 69,416
456 1,805 5,549 885 1,511 - - - - 2,771 - 694 1,463 22,534
2,059 - - 8,400 8,668 1,782 2,100 4,800 4,800 14,853 - - 8,400 56,292
1,819 11,859 14,989 12,920 9,260 - - - 600 11,302 - 5,619 22,220 177,998
339 4,638 6,812 1,837 90 180 180 180 837 2,827 - 15,006 5,927 68,216
- - - - - - - - - - 20,275 - - 100,908
- - - - - - - - - - - - - -
- 4,195 8,779 4,362 845 43 40 240 305 66 236,272 93,799 5,866 564,566
72 889 694 - 134 - - - - 1,418 - 620 1,017 19,512
349 1,202 2,131 229 332 865 1 149 155 3,629 - 3,998 2,851 26,866
217 5,182 3,183 - - 70 70 69 3 6,021 147 347 416 37,871
64 - - - - - - - - - - - - 1,501
- - - - - - - - - 25,741 - - - 25,741
- 27,839 - - - - - - - - - 1,630 3,277 174,684
- - 816 706 - - - - - 699 - - - 14,236
37,020 $ 754,048 $ 427,212 $ 115,601 $ 63,429 $ 21,144 $ 20,595 $ 23,739 $ 38,957 $ 436,733 $ 262,456 $ 243,356 $ 507,645 $ 7,624,698 $
The Richmond CenterCommunity and Family Resources
6
COMMUNITY AND FAMILY RESOURCES Exhibit D
AND THE RICHMOND CENTER
COMBINED STATEMENT OF CASH FLOWS
Year Ended June 30, 2021
Cash Flows from Operating Activities
Increase in net assets 1,766,200 $
Adjustment to reconcile increase in net assets to
net cash provided by operating activities:
Depreciation 351,452
(Gain) on sale of property and equipment (1,563)
Effect of changes in:
Accounts receivable (313,244)
Contributions receivable 74,890
Prepaid expenses (23,983)
Accounts payable 106,272
Accrued salaries 14,494
Accrued paid time off 9,320
Accrued payroll taxes and benefits 4,493
Accrued expenses (3,582)
Net cash provided by operating activities 1,984,749
Cash Flows from Investing Activities
Proceeds from sale of property and equipment 8,525
Purchase of property and equipment (83,860)
Net cash (used in) investing activities (75,335)
Cash Flows from Financing Activities
Repayment of note payable (1,002,516) Net cash (used in) financing activities (1,002,516)
Net increase in cash 906,898
Cash:
Beginning 2,281,919
Ending 3,188,817 $
Supplemental Disclosures of Cash Flow Information:
Cash payments for interest 174,684 $
COMMUNITY AND FAMILY RESOURCES
AND THE RICHMOND CENTER
NOTES TO COMBINED FINANCIAL STATEMENTS
7
Note 1. Nature of Activities and Significant Accounting Policies
Nature of activities: Community and Family Resources is a nonprofit corporation that was established in 1968.
The purpose of the Organization is to increase understanding, to alleviate the damage, and to reduce the incidence
of alcoholism. The Organization operates treatment facilities in northwestern and central Iowa offering outpatient,
residential, and detoxification services to persons experiencing problems in living due to alcoholism and other
chemical dependencies. Community and Family Resources is funded by federal, state, county, and local
governments as well as private payments from patients.
The Richmond Center is a non-profit corporation providing mental health services that include outpatient mental
health psychiatric services for the residents of Story and Boone counties.
The financial statements combine Community and Family Resources and The Richmond Center (collectively the
“Organization”), which share the same Board of Directors. In addition, The Richmond Center is financially
dependent on Community and Family Resources.
Significant accounting policies:
A summary of the Organization’s significant accounting policies is as follows:
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 disclosures 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 could differ from those estimates.
Principles of combination: The accompanying combined financial statements include the accounts of
Community and Family Resources and The Richmond Center. All material intercompany balances and
transactions have been eliminated in combination.
Accounts receivable: Accounts receivable, with the exception of private client pay, are recorded on the accrual
basis of accounting. Private client pay is recognized as income in the period in which it is received due to the
uncertainty of collection. The Organization uses the allowance method of recording bad debts. The allowance
for bad debts is $102,000 at June 30, 2021.
Contributions receivable: Contributions receivable are recorded at the fair value when pledged, assuming a
discount rate of 5% at June 30, 2021. In subsequent years, amortization of the discount is included in
contribution revenue in the combined statement of activities. The Organization uses the allowance method to
determine uncollectible contributions receivable. The allowance is based on management’s analysis of specific
promises made. The balance of the allowance for uncollectible pledges was $16,677 at June 30, 2021.
Investments: The Organization has an 18.9% investment in the Iowa Behavioral Health Network. The
Organization accounts for this investment by the cost method since the investment is unlisted and the criteria
for using the equity method of accounting are not satisfied.
NOTES TO COMBINED FINANCIAL STATEMENTS
8
Note 1. Nature of Activities and Significant Accounting Policies (Continued)
Significant accounting policies (continued):
Property and equipment: Expenditures for the acquisition of property and equipment over $5,000 are
capitalized at cost. The fair value of donated furniture and equipment is similarly capitalized. Depreciation is
computed using the straight-line method based on the following useful lives:
Years
Buildings 5-40
Equipment 2-20
Vehicles 5
Net assets: Net assets, revenues, gains and losses are classified based on the existence or absence of donor or
grantor imposed restrictions. Accordingly, net assets and changes therein are classified and reported as
follows:
Net assets without donor restrictions - Net assets available for use in general operations and not subject to
donor (or certain grantor) restrictions.
Net assets with donor restrictions - Net assets subject to donor (or certain grantor) imposed restrictions.
Some donor-imposed restrictions are temporary in nature, such as those that will be met by the passage of
time or other events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where
the donor stipulates that resources be maintained in perpetuity. The Organization reports contributions
restricted by donors as increases in net assets without donor restrictions 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. Donor-imposed restrictions are released when a restriction expires, that is,
when the stipulated time has elapsed, when the stipulated purpose for which the resource was restricted has
been fulfilled, or both.
Revenue and revenue recognition: Client service revenue is reported at the amount that reflects the
consideration to which the Organization expects to be entitled in exchange for providing services to the clients.
These amounts are due from third-party payors (including health insurers and government programs) and
clients. The Organization bills the third-party payors and clients after the services are performed. Revenue is
recognized as performance obligations are satisfied.
Performance obligations are determined based on the nature of the services provided by the Organization. The
performance obligations are satisfied over time as the client simultaneously receives and consumes the benefits
of the services.
The Organization determines the transaction price based on industry rates for services provided, reduced by
contractual adjustments provided to third-party payers and discounts provided to clients in accordance with
the Organization’s policy. Clients who are covered by third-party payers are responsible for related deductibles
and coinsurance, which vary in amount. The Organization also provides services to uninsured clients, which
recognizes revenue as received due to the uncertainty of collection.
NOTES TO COMBINED FINANCIAL STATEMENTS
9
Note 1. Nature of Activities and Significant Accounting Policies (Continued)
Significant accounting policies (continued):
Revenue and revenue recognition (continued): A portion of the Organization’s revenue is derived from cost-
reimbursable federal and state contracts and grants, which are conditioned upon certain performance
requirements and/or the incurrence of allowable qualifying expenses. Amounts received are recognized as
revenue when the Organization has incurred expenditures in compliance with specific contract or grant
provisions. Amounts received prior to incurring qualifying expenditures are reported as refundable advances
in the statement of financial position.
The Organization recognizes contributions when cash, securities or other assets, an unconditional promise to
give, or notification of a beneficial interest is received. Conditional promises to give, that is, those with a
measurable performance or other barrier, and a right of return, are not recognized until the conditions on which
they depend have been substantially met.
Contributed goods and services: A large number of volunteers have given significant amounts of their time to
the Organization’s programs; however, no amounts have been recognized in the financial statements for
volunteer time since no objective basis is available to measure the value of such services. Contributed goods
and services are recognized as in-kind revenues at the time the goods and services are received. These in-kind
contributions and the corresponding expenses are valued at their fair market value as estimated by management
and/or donors and recognized in the financial statements and amounted to $25,741 for the year ended June 30,
2021.
Advertising costs: Advertising costs are expensed as incurred. Advertising expense for the year ended June
30, 2021 was $97,728.
Functional allocation of expenses: The costs of program and supporting services activities have been
summarized on a functional basis in the statements of activities. The statements of functional expenses present
the natural classification detail of expenses by function. Accordingly, certain costs have been allocated among
the programs and supporting services benefited.
Income taxes: Both Organizations are non-profit corporations exempt from income taxes under § 501(c)(3) of
the Internal Revenue Code. Accordingly, no provision for income tax has been made in the financial
statements.
Subsequent events: Subsequent events have been evaluated through October 25, 2021, which is the date the
financial statements were available to be issued. Events occurring after that date have not been evaluated to
determine whether a change in the financial statements would be required.
NOTES TO COMBINED FINANCIAL STATEMENTS
10
Note 2. Liquidity and Availability
Financial assets available for general expenditures, that is, without donor or other restrictions limiting their use,
within one year of the balance sheet date, comprise the following:
Cash 3,172,907 $
Accounts receivable 1,576,711
4,749,618 $
As part of the Organization’s liquidity management plan, cash in excess of daily requirements is invested in money
market or sweep accounts.
Note 3. Pledges Receivable
Pledges receivable as of June 30, 2021 are due as follows:
Year ending June 30,
2022 114,211 $
2023 73,550
2024 19,669
2025 909
2026 120
208,459
Less:
Discounts for time value of money (9,439)
Allowance for doubtful pledges (16,677)
182,343 $
Note 4. Pledged Assets and Note Payable
Long-term debt consists of the following as of June 30, 2021:
3,863,144 $
Less: Current portion 162,265
3,700,879 $
3.70% note payable to Great Western Bank payable in monthly installments of $25,206,
including interest, through May, 2030. Monthly installments of $18,343, including interest,
through May, 2035. Monthly installments of $15,559 with a final payment due May, 2040.
The interest rate may change every five years with interest calculated at 2.50% plus the
Federal reserve five-year treasury constant maturities rate. The note is secured by real estate.
NOTES TO COMBINED FINANCIAL STATEMENTS
11
Note 4. Pledged Assets and Note Payable (Continued)
Aggregate maturities required on long-term debt as of June 30, 2021 are due in future years as follows:
2022 162,265 $
2023 168,372
2024 174,708
2025 181,283
2026 188,105
Thereafter 2,988,411
3,863,144 $
Note 5. Leases
The Organization leases office space for outpatient facilities in several cities in Central Iowa under noncancelable
operating leases, which expire on various dates between December, 2021 and February, 2024. Several leases are
cancelable should government funding no longer be available.
Total future minimum rental commitment by year as of June 30, 2021 follows:
Year ending June 30,
2022 50,442 $
2023 42,810
2024 15,535
108,787 $
Total rent expense for the year ended June 30, 2021 was $56,292.
Note 6. Support From Governmental Units
The Organization receives a substantial amount of its support from the federal government and the State of Iowa.
A significant reduction in the level of this support, if this were to occur, may have a significant effect on the
Organization's programs and activities.
Note 7. Risk Management
The Organization is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets;
errors and omissions; injuries to employees; and natural disasters. These risks are covered by commercial
insurance purchased from independent third parties. Settled claims from these risks have not exceeded
commercial insurance coverage for the past three years.
NOTES TO COMBINED FINANCIAL STATEMENTS
12
Note 8. Pension and Retirement Benefits
Plan Description – IPERS membership is mandatory for employees of the Organization, except for those covered
by another retirement system. Employees of the Organization are provided with pensions through a cost-sharing
multiple employer defined benefit pension plan administered by the Iowa Public Employees’ Retirement System
(IPERS). IPERS issues a stand-alone financial report which is available to the public by mail at P.O. Box 9117,
Des Moines, Iowa 50306-9117 or at www.ipers.org.
IPERS benefits are established under Iowa Code Chapter 97B and the administrative rules thereunder. Chapter
97B and the administrative rules are the official plan documents. The following brief description is provided for
general informational purposes only. Refer to the plan documents for more information.
Pension Benefits – A Regular member may retire at normal retirement age and receive monthly benefits without
an early-retirement reduction. Normal retirement age is age 65, any time after reaching age 62 with 20 or more
years of covered employment, or when the member’s years of service plus the member’s age at the last birthday
equals or exceeds 88, whichever comes first. These qualifications must be met on the member’s first month of
entitlement to benefits. Members cannot begin receiving retirement benefits before age 55. The formula used to
calculate a Regular member’s monthly IPERS benefit includes:
• A multiplier based on years of service.
• The member’s highest five-year average salary, except members with service before June 30, 2012 will
use the highest three-year average salary as of that date if it is greater than the highest five-year average
salary.
If a member retires before normal retirement age, the member’s monthly retirement benefit will be permanently
reduced by an early-retirement reduction. The early-retirement reduction is calculated differently for service
earned before and after July 1, 2012. For service earned before July 1, 2012, the reduction is 0.25% for each month
the member receives benefits before the member’s earliest normal retirement age. For service earned on or after
July 1, 2012, the reduction is 0.50% for each month that the member receives benefits before age 65.
Generally, once a member selects a benefit option, a monthly benefit is calculated and remains the same for the
rest of the member’s lifetime. However, to combat the effects of inflation, retirees who began receiving benefits
prior to July 1990 receive a guaranteed dividend with their regular November benefit payments.
Disability and Death Benefits – A vested member who is awarded federal Social Security disability or Railroad
Retirement disability benefits is eligible to claim IPERS benefits regardless of age. Disability benefits are not
reduced for early retirement. If a member dies before retirement, the member’s beneficiary will receive a lifetime
annuity or a lump-sum payment equal to the present actuarial value of the member’s accrued benefit or calculated
with a set formula, whichever is greater. When a member dies after retirement, death benefits depend on the
benefit option the member selected at retirement.
NOTES TO COMBINED FINANCIAL STATEMENTS
13
Note 8. Pension and Retirement Benefits (Continued)
Contributions – Contribution rates are established by IPERS following the annual actuarial valuation which
applies IPERS’ Contribution Rate Funding Policy and Actuarial Amortization Method. State statute limits the
amount rates can increase or decrease each year to 1 percentage point. IPERS Contribution Rate Funding Policy
requires the actuarial contribution rate be determined using the “entry age normal” actuarial cost method and the
actuarial assumptions and methods approved by the IPERS Investment Board. The actuarial contribution rate
covers normal cost plus the unfunded actuarial liability payment based on a 30-year amortization period. The
payment to amortize the unfunded actuarial liability is determined as a level percentage of payroll, based on the
Actuarial Amortization Method adopted by the Investment Board.
In fiscal year 2021, pursuant to the required rate, regular members contributed 6.29% of covered payroll and the
Organization contributed 9.44% of covered payroll for a total rate of 15.73%.
The Organization’s contribution to IPERS for the year ended June 30, 2021 was $379,052.
At June 30, 2021, the Organization reported payables to IPERS of $0 for legally required Organization
contributions and employee contributions withheld from employee wages which had not yet been remitted to
IPERS.
IPERS Fiduciary Net Position – Detailed information about IPERS’ fiduciary net position is available in the
separately issued IPERS financial report which is available on IPERS’ website at www.ipers.org.
Note 9. Functional Expenses
The financial statements report certain categories of expenses that are attributed to more than one program or
supporting function. Therefore, expenses required allocation on a reasonable basis that is consistently applied.
Salaries, payroll taxes and employee benefits are allocated on the basis of estimates of time and effort. The
additional expenses that are allocated are done so in proportion to the percentage reflected in the Organization’s
budget.
Note 10. Net Assets With Donor Restrictions
Net assets with donor restrictions at June 30, 2021 are available for the following purposes:
Special needs programs for clients 15,911$
New facility construction 182,343
198,254$
NOTES TO COMBINED FINANCIAL STATEMENTS
14
Note 10. Net Assets With Donor Restrictions (Continued)
At June 30, 2021, net assets with donor restrictions consisted of the following:
Cash 15,911$
Contributions receivable 182,343
198,254$
Net assets were released from donor restrictions by incurring expenses related to the new facility construction.
Total net assets released from donor restrictions were $105,220 for the year ended June 30, 2021.
Note 11. Contingencies
On March 5, 2021, the Organization received loan proceeds in the amount of $948,708 under the Paycheck
Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security
Act, provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll
expenses of the qualifying business. The Financial Accounting Standards Board allowed an alternative treatment
of the PPP, which provides for nonprofit organizations to elect the simultaneous release for donor-restricted
contributions that were initially conditional contributions independent of any election for other donor-restricted
contributions. The Organization has elected the alternative treatment of accounting for the PPP and the forgiven
loan amount is included as an unrestricted contribution at June 30, 2021. The PPP, at June 30, 2021, is still subject
to approval for forgiveness from the Small Business Administration.
Note 12. Significant Uncertainties
In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a
pandemic which continues to spread throughout the United States. Actions taken around the world to help mitigate
the spread of COVID-19 include restrictions on travel, and quarantines in certain areas, and forced closures for
certain types of public places and businesses. It is unknown how long the adverse conditions associated with
COVID-19 will last and what the complete financial effect will be to the Organization.
SUPPLEMENTARY INFORMATION
COMMUNITY AND FAMILY RESOURCES AND
THE RICHMOND CENTER
COMBINING SCHEDULE OF STATEMENT OF FINANCIAL POSITION
June 30, 2021
Community
and Family
Resources
The
Richmond
Center Subtotal
ASSETS
Current Assets:
Cash 3,033,111 $ 155,706 $ 3,188,817 $
Accounts receivable, net 4,399,460 121,565 4,521,025
Contributions receivable, current portion 102,512 - 102,512
Prepaid expenses 64,723 3,759 68,482
Total current assets 7,599,806 281,030 7,880,836
Property and Equipment:
Land 359,781 - 359,781 Buildings 8,886,037 168,332 9,054,369 Equipment 1,796,975 250,563 2,047,538 Vehicles 283,468 - 283,468
11,326,261 418,895 11,745,156
Less accumulated depreciation 2,906,635 301,588 3,208,223
8,419,626 117,307 8,536,933
Long-term Receivables and Investments:
Contributions receivable, net of current portion 79,831 - 79,831
Investment in IBHN 150,000 - 150,000
229,831 - 229,831
Total assets 16,249,263 $ 398,337 $ 16,647,600 $
15
Eliminations Total
-$ 3,188,817 $
(2,944,314) 1,576,711
- 102,512
- 68,482
(2,944,314) 4,936,522
- 359,781 - 9,054,369 - 2,047,538 - 283,468
- 11,745,156
- 3,208,223
- 8,536,933
- 79,831
- 150,000
- 229,831
(2,944,314) $ 13,703,286 $
(Continued on next page)
COMMUNITY AND FAMILY RESOURCES AND
THE RICHMOND CENTER
COMBINING SCHEDULE OF STATEMENT OF FINANCIAL POSITION (CONTINUED)
June 30, 2021
Community
and Family
Resources
The
Richmond
Center Subtotal
LIABILITIES AND NET ASSETS
Current Liabilities:
Current maturities of long-term debt 162,265 $ -$ 162,265 $
Accounts payable 171,477 2,944,314 3,115,791
Accrued salaries 120,242 14,889 135,131
Accrued paid time off 96,251 10,360 106,611
Accrued payroll taxes and benefits 51,208 - 51,208 Accrued expenses 31,871 - 31,871 Total current liabilities 633,314 2,969,563 3,602,877
Note payable, less current maturities 3,700,879 - 3,700,879 Total liabilities 4,334,193 2,969,563 7,303,756
Net Assets:
Without donor restrictions:
Undesignated 11,729,722 (2,584,132) 9,145,590
With donor restrictions:
Purpose restrictions 185,348 12,906 198,254
11,915,070 (2,571,226) 9,343,844
Total liabilities and net assets 16,249,263 $ 398,337 $ 16,647,600 $
16
Eliminations Total
-$ 162,265 $
(2,944,314) 171,477
- 135,131
- 106,611
- 51,208 - 31,871 (2,944,314) 658,563
3,700,879 (2,944,314) 4,359,442
- 9,145,590
- 198,254
- 9,343,844
(2,944,314) $ 13,703,286 $
COMMUNITY AND FAMILY RESOURCES AND
THE RICHMOND CENTER
COMBINING SCHEDULE OF STATEMENT OF ACTIVITIES
Year Ended June 30, 2021
Community
and Family
Resources
The
Richmond
Center Subtotal
Net Assets Without Donor Restrictions:
Revenue and Support:
Federal and state grants 3,123,007 $ 8,660 $ 3,131,667 $
Medicaid 1,606,468 506,392 2,112,860
County contributions 51,708 - 51,708
City contributions 2,230 - 2,230
Other contributions 21,850 - 21,850
Client private pay 196,172 40,977 237,149
Client third-party pay 1,761,384 304,253 2,065,637
Miscellaneous 1,546,302 161,701 1,708,003
Interest 3,170 550 3,720
Contributed goods and services 25,741 - 25,741
Total revenue and support 8,338,032 1,022,533 9,360,565
Net Assets Released from Restrictions:
Expended in accordance with donors' restrictions 105,220 - 105,220
Unrestricted revenue, support
and reclassifications 8,443,252 1,022,533 9,465,785
Expenditures:
Program services expense:
Residential 2,386,026 - 2,386,026
Special programs 613,908 - 613,908
Outpatient 1,464,725 - 1,464,725
Psychiatry - 243,356 243,356
Therapy - 507,645 507,645
Prevention 436,733 - 436,733
Supporting services expense:
General and administrative 1,709,849 262,456 1,972,305
Total expenditures 6,611,241 1,013,457 7,624,698
Increase in net assets
without donor restrictions 1,832,011 9,076 1,841,087
17
Eliminations Total
-$ 3,131,667 $
- 2,112,860
- 51,708
- 2,230
- 21,850
- 237,149
- 2,065,637
- 1,708,003
- 3,720
- 25,741
- 9,360,565
- 105,220
- 9,465,785
- 2,386,026
- 613,908
- 1,464,725
- 243,356
- 507,645
- 436,733
- 1,972,305
- 7,624,698
- 1,841,087
(Continued on next page)
COMMUNITY AND FAMILY RESOURCES AND
THE RICHMOND CENTER
COMBINING SCHEDULE OF STATEMENT OF ACTIVITIES (CONTINUED)
Year Ended June 30, 2021
Community
and Family
Resources
The
Richmond
Center Subtotal
Net Assets With Donor Restrictions:
Contributions 30,331 $ -$ 30,331 $
Interest income 1 1 2
Net assets released from restrictions:
Expended in accordance with donors' restrictions (105,220) - (105,220)
Increase (decrease) in net assets
with donor restrictions (74,888) 1 (74,887)
Increase in net assets 1,757,123 9,077 1,766,200
Net assets at beginning of year 10,157,947 (2,580,303) 7,577,644
Net assets at end of year 11,915,070 $ (2,571,226) $ 9,343,844 $
18
Eliminations Total
-$ 30,331 $
- 2
- (105,220)
- (74,887)
- 1,766,200
- 7,577,644
-$ 9,343,844 $
COMMUNITY AND FAMILY RESOURCES AND
THE RICHMOND CENTER
COMBINING SCHEDULE OF STATEMENT OF CASH FLOWS
Year Ended June 30, 2021
Community
and Family
Resources
The
Richmond
Center Subtotal
Cash Flows from Operating Activities
Increase in net assets 1,757,123 $ 9,077 $ 1,766,200 $
Adjustment to reconcile increase in
net assets to net cash provided by (used in)
operating activities:
Depreciation 347,264 4,188 351,452
(Gain) on sale of property and equipment (1,563) - (1,563)
Effect of changes in:
Accounts receivable (161,511) 19,323 (142,188)
Contributions receivable 74,890 - 74,890
Prepaid expenses (27,280) 3,297 (23,983)
Accounts payable 106,273 (171,057) (64,784)
Accrued salaries 16,608 (2,114) 14,494
Accrued paid time off 13,186 (3,866) 9,320
Accrued payroll taxes and benefits 4,493 - 4,493
Accrued expenses (3,582) - (3,582)
Net cash provided by (used in)
operating activities 2,125,901 (141,152) 1,984,749
Cash Flows from Investing Activities:
Proceeds from sale of property and equipment 8,525 - 8,525
Purchase of property and equipment (83,860) - (83,860)
Net cash (used in) investing activities (75,335) - (75,335)
Cash Flows from Financing Activities:
Repayment of note payable (1,002,516) - (1,002,516)
Net cash (used in) financing activities (1,002,516) - (1,002,516)
Net increase (decrease) in cash 1,048,050 (141,152) 906,898
Cash:
Beginning 1,985,061 296,858 2,281,919
Ending 3,033,111 $ 155,706 $ 3,188,817 $
19
Eliminations Total
-$ 1,766,200 $
- 351,452
- (1,563)
(171,056) (313,244)
- 74,890
- (23,983)
171,056 106,272
- 14,494
- 9,320
- 4,493
- (3,582)
- 1,984,749
- 8,525
- (83,860)
- (75,335)
(1,002,516)
- (1,002,516)
- 906,898
- 2,281,919
-$ 3,188,817 $
COMMUNITY AND FAMILY RESOURCES
AND THE RICHMOND CENTER
20
COMMUNITY AND FAMILY RESOURCES
AND THE RICHMOND CENTER
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2021
Federal Grantor/Pass-Through Grantor/
Program Title
CFDA
Number
Contract
Number Expenditures
Indirect:
U.S. Department of the Treasury:
Central Iowa Community Services:
COVID-19 Coronavirus Relief Fund 21.019 19,136 $
U.S. Department of Health and Human Services:
Iowa Department of Public Health:
Block Grants for Prevention and Treatment of
Substance Abuse:
IDPH Substance Use and Problem Gambling
Services Integrated Provider Network 93.959 5881PN06 879,179
Iowa State University of Science and Technology:
Opioid STRBuilding Capacity for PROSPER Rx
Implementation to Address the Opioid
Epidemic in Rural Iowa 93.788 4302813A 7,681
Iowa Department of Public Health:
Opioid STR
State Opioid Response in Iowa 93.788 5880SA93 33,918
State Opioid Response in Iowa 93.788 5881SA93 36,213
State Opioid Response Corrections Liaison 93.788 5880SA142 32,382
State Opioid Response Corrections Liaison 93.788 5881SA142 103,954
Iowa Treatment for Individuals Experiencing
Homelessness 93.788 5881SA153 33,563
Iowa Treatment for Individuals Experiencing
Homelessness 93.788 5882SA153 15,107
State Opioid Response Corrections Liaison
COVID-19 Iowa's Emergency
COVID-19 Project 93.788 5881SA162 22,223
285,041
Injury Prevention and Control Research and
State and Community Based Programs:
Strategic Initiatives to Prevent Drug
Overdoses 93.136 5881IP04 64,427
(Continued on next page)
21
COMMUNITY AND FAMILY RESOURCES
AND THE RICHMOND CENTER
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)
Year Ended June 30, 2021
Federal Grantor/Pass-Through Grantor/
Program Title
CFDA
Number
Contract
Number Expenditures
Indirect (Continued):
U.S. Department of Health and Human Services (continued):
Iowa Department of Public Health (continued):
Substance Abuse and Mental Health Services
Projects of Regional and
National Significance:
Zero Suicide Iowa - IPN 93.243 5880SM15 14,000 $
Zero Suicide Iowa - IPN 93.243 5881SM15 20,911
Direct:
Department of Health and Human Services:
Mental Health Awareness Training 93.243 5H79SM081377-02 35,170
Mental Health Awareness Training 93.243 5H79SM081377-03 69,114
139,195
1,386,978 $
Basis of Presentation – The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the
federal grant activity of Community and Family Resources and The Richmond Center under programs of the
federal government for the year ended June 30, 2021. 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 Community and Family Resources and The
Richmond Center, it is not intended to and does not present the financial position, changes in net assets or cash
flows of Community and Family Resources and The Richmond Center.
Summary of Significant Accounting Policies – Expenditures reported in the Schedule are reported on the
accrual basis of accounting. Such expenditures are recognized following, the cost principles contained in the
Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Community and Family Resources and The Richmond Center had no grants passed through to subrecipients.
Indirect Cost Rate – Community and Family Resources and The Richmond Center has elected not to use the
10% de minimis indirect cost rate as allowed under the Uniform Guidance.
22
SCHNURR & COMPANY, LLP
Certified Public Accountants and Consultants
INDEPENDENT AUDITOR’S REPORT
ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND
ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF THE COMBINED FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Board of Directors
Community and Family Resources
and The Richmond Center
Fort Dodge, 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 combined financial statements of Community Family Resources and The
Richmond Center (the “Organization”), as of and for the year ended June 30, 2021, and the related notes to
combined financial statements, and have issued our report thereon dated October 25, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Organization’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 Organization’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 Organization’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 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 were not identified.
23
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Organization’s combined 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.
Fort Dodge, Iowa
October 25, 2021
24
SCHNURR & COMPANY, LLP
Certified Public Accountants and Consultants
INDEPENDENT AUDITOR’S REPORT
ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY THE UNIFORM GUIDANCE
Board of Directors of
Community and Family Resources
and The Richmond Center
Fort Dodge, Iowa
Report on Compliance for Each Major Federal Program
We have audited Community and Family Resources’ and The Richmond Center’s (the “Organization”)
compliance with the types of compliance requirements described in U.S. Office of Management and Budget (OMB)
Compliance Supplement that could have a direct and material effect on its major federal program for the year
ended June 30, 2021. The Organization’s major federal program is identified in Part I of the accompanying
Schedule of Findings and Questioned Costs.
Management’s Responsibility
Management is responsible for compliance with the 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 the Organization’s major federal program 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
non-compliance with the types of compliance requirements referred to above that could have a direct and material
effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the
Organization’s compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances.
We believe our audit provides a reasonable basis for our opinion on compliance for its major federal program.
However, our audit does not provide a legal determination of the Organization’s compliance.
25
Opinion on the Major Federal Program
In our opinion, the Organization complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on its major federal program for the year ended June
30, 2021.
Report on Internal Control Over Compliance
The management of the Organization 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 Organization’s internal control over compliance with the types of
requirements that could have a direct and material effect on the major federal program to determine the auditing
procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for
its 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 the Organization’s internal control
over compliance.
A deficiency in internal control over compliance 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 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 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 and, therefore, material weaknesses or significant deficiencies may
exist that were not 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.
Fort Dodge, Iowa
October 25, 2021
26
COMMUNITY AND FAMILY RESOURCES
AND THE RICHMOND CENTER
Schedule of Findings and Questioned Costs
Year Ended June 30, 2021
Part I: Summary of the Independent Auditor’s Results:
a. An unmodified opinion was issued on the combined financial statements, prepared in accordance with
accounting principles generally accepted in the United States of America.
b. No weaknesses in internal control over financial reporting were disclosed by the audit of the combined
financial statements.
c. The audit did not disclose any noncompliance that is material to the combined financial statements.
d. No reportable conditions in internal control over major programs were disclosed by the audit of combined
financial statements.
e. An unmodified opinion was issued on compliance with requirements applicable to the major program.
f. The audit did not disclose audit findings that are required to be reported in accordance with Uniform
Guidance, Section 200.516.
g. The major program was CFDA Number 93.959 – Block Grants for Prevention and Treatment of Substance
Abuse.
h. The dollar threshold used to distinguish between Type A and Type B programs was $750,000.
i. Community and Family Resources and The Richmond Center did not qualify as low-risk auditees.
Part II: Findings Related to the Financial Statements:
Internal Control Deficiencies:
No matters were reported.
Instances of Non-compliance:
No matters were reported.
Part III: Findings and Questioned Costs For Federal Awards:
Instances of Non-Compliance:
No matters were reported.
Internal Control Deficiencies:
No matters were reported.