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euoosn LIT, mC. SCHEDULE OF E: DITURES ¢ STATE FINANCIAL ASSISTANCE AND INDEBENDENT.ATIDITOR'S REPORTS MINE 38.2038 EIOOSE Lik. ING. SCHEDULE OF FXPENDJL URES OF STATE FINANCLAI. ASSISTANCE AND INDEPENDENT AUDITOR'S REPORTS CONTENTS INDEFENDENT AUDITOR?S REPORT, SCHRDULE OF EXPENDIIURES OF STATE, FINANCIAL, ASSISTANCE, INDEPENDEN| AUDITOR'S REPO ON INTERNAT. CONTROL OVEREINANCIAL REPORTING AND ON COMPLIANCT. AND OTSER MATTERS BASED ON AN AUDIT OF FINANCIAL, STATEMENTS PERFORMED IN ACCORDANCE WIZ GOVERNMENT AUDITING STANDARDS, TNDSPENSENT AUDITOR'S RFPOR. ON COMPLIANCE. FOR CHOOSE LIFE SPECIALTY LICENSE PLATE !ROGRAM AND RTPORT GN INTERK AI. CONTROL OVER COMP JANCT: REQUIRED BY THR UNIFORM GLIBANCT ANT) CHAP IL@ 10,650 RULES OF THE AULIIOR G! SCHEDULE OF KIN DINGS & QUFSTIONED Cust. Puss INDEPENDENT AUDITOR'S REPORT April 12, 2017 To the Boal of Directors of Choose Fife, Tne We have uaditsd the zeoompanying seivedule of expencltaces 0° sate Financial assistance of the Choose |e Specialy Liewnge Plats param a” Chaos Life, ne. (a aon profit argsviza‘ion) for tho year ended June 30, 2016, This firancial statement ‘s ths responsibility of the Orgmivation’s imaagement. Ox responsibilty is to gxaress an apni on the ficancial stteme:. based «mm our audit We conducted our audic in accordanve with searing standarcs generally aocepted in the United States of Ameriva, tae standards applicubls 1 financial aud.*3 contained im Govertinent Auditing Stenderds, issued by the Compuoley Gecetal of He Lied Stas, and Ault Respiremants Zor Federal Awards (Unilorm Guidines, adi of Sates Taal Govetrrenis, and Nin-Prof Organizations. hose standards sr ths Uniform Guidanue naquire that we oles ang perliem the ancl to obtain reasonable assurance about whethe: the Sinseicial siatement is dive of material twisstatemsnt, Ap aut ineluces exaniniry, om tost basis, evidence supporling the amounts in the financial report. An audit also iccludes sssessing the socounting priseiples used and the sigrifieaa: estimates mae by menagemec as well as evelusting the overall Financ -vport Dtesortation. We believe dhat qu aurdit provides a reaxonwhl si for ont opicion In our opinion, the schedule of sxzendinaves of state finaneinl gssstance referred is ubove presents furl, iz all material respects, the esp Chase te Specialty License 2late program 2015 in conterrily with accounting princizles generally ac netic Jane 30, In nocordence with Gaverament dudsing Standards, we buve else issued ou repr 12, 2017. ot cur consideration of Choose Life, Ine." inlesaul wontral over Fitaaial re os oar ‘ests its commplians fageeements und ether matters. ‘Tae purpase a that repert is to eeseribe the seope o mal conte? aver iouneal reporting and esaumplianee st cho segults of thu testing, and not 12 provide an opinion or intssnal control over Haanal reporsing or on cemapliance. That report is an iniogtal port of an aul performed i atcocance with Government Auditing Stanelords and Should he considered ia assessing dhe resul's af our audit. Vole. \pemagan Mod edt PA. Ocala, Movida CUOOSR LIK, INC. SCHEDULE OF EXPENDIILRUS OF STATE FINANCIAL ASSISTANCE, YEARENDED JUNE 30, 2076 State Agency, Puss through enlity /State Comet / Transfers Project CSFA No, Graut Ne. Expenditures Subreeipiems STATE FINANCIAL ASSISTANCE Korie Deperimert of Highway Safety an Matar Veriak Cimnre Lie Specialy &iesnee Plate 1m NA Arnounss proviee to subresrients S- 8 786088 turnaddue Fram sabrecipiets URLs Schninisrative exponstinies 95.084 Total expenditures of state Fnanchal wsistanee 3 F5ma F813. Notes ‘o Schedule of Expenditures af State Finencia Assistance 8° expinditares of slate fintucial assistance includes the state comact aclivity of cined on the acural basis of acccumténg. ‘The ialisrnion in 2h sede: with the requirements of 3,215.97, FS. ere obaater IMC, Rules of d ‘Therefore, snme emoutts presente in this Schade may differ trom amounts thal would be presented in, or used in the preparation of Finsceis] statements in aecocdance with generale accepled azeouating principle is to reser lacie 2% of state Tends roecived! fr ths Statutes, These funds are cept ma separate 2. Management's polley fer zérvinistative exp iscal year us allewved by 3, 220.08058(21 2a I beck account INDEPENDENT AUDITOR'S REPORT ON INTRRVAT, CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MAT.ERS BAS7D ON AN ALLNE GP FINANCIAL STATEMENTS PERFORMED IN ACCORDANET, WITH. GOVERNMENT ALIIING STANDARDS Apri 12, 2017 Yorte Board at Dirseters of Choose Lite, Ine We have audited, in sucurdance with the sunliting standaces yeverelly accepted in ths United States of America and standards applicable o Finsceial audits exmtuinad in Goverment Auditing Stanuris sued by the Complroiler Gensral of he Lii.cd States, the uesnmpanying schedule co expeciliures of site finanelal assistinee of Choose Fife, Fe, {2 nonprofit uryorization) forthe year ended ine 30, 2016, ancl have Zssusi our eg0r Usenein dete April 12, 2017 ‘nlernal Couto] Over Finymeial Renavtina In planning and serforming, oor suclit of he schedule of expendileres of state Francial assistance, we considered Chise Life, Ines intemal conto. over [Enansie: reporting Ciniarnal control} to determine the audit proucdures that are appropriate ia the virearnstances toe the punpose of ecressing our opinion cm Ihs sckedale a! expenditures of state Finsneial assistance bet not for the purpose of expressiny an opinion ov tie elleetivensss of Choose Life. Inc.'s intemsl contvol. Accordingly, we do nol exprss an opininy om the of the sargerization’s internal contre A defiesensy in intoraal control exists when the design of apseation ol a eonttol does wot allows management or emp.oyces, in The normal cu.ese of perfouming their assiymed fmetions, 1 prevent, oF detect and correct re'saulsments of a tively basis. A material weak lificieney, o¢ a comhination of det - internal ent such teat ther pessitility cat a material missta 17s Auancial silesnents will nat se prevented, a timely Ie Ticiency is a celicieney o° a comimian af defiiencies in nt vere Cun © mst wesensss, yet ‘on by those charged with govemance inepoctanl enougis te meet a Our consiceration of insosnal eomirol was fur fae limited purse slasocibed in she First paraguaph ofthis soctinn anal was sot designe! 1p identify ull ceficeacies in ieterne] contre! that ='ght be ‘oreial weaknesses vr, significant defieicucias. Given these liniations, dusicg us audil we did not identify any deficiencies in imernal contral ‘hat we considered in br marctial weshnesscs, However, material weaknesses may’ exit hai heve not been identities. Compliance ane! Oger Maters As part of obuining 1 swsurance ahoul whether Cheese Life, lae.'s sehedule of expenditures of state ‘nancial assistance ‘s tee of eulsral misstatement, we performed ‘ests of its eompliance with verlain arovisivns ef Igws, regu‘alfons, coxtacts, and grant agree-nerts, noocoraplianes with wick could have a clicect and materia’ wsffect on the delemmaination ¢! Ths expenditures af’ sive Gnancial assisionse seavunis. However, providicg an opiaion fon compliance with chose provisions waz not an ebjestive af «ur audit, sed wenringly, we da ‘ol express such om opinion. Tie rests of ou ests Jiselosed no inslarees of noncuinplianes ar doher matters thal are required te be repaid ercer Governmeut duaiting Standards ‘The purpose of this report is solely be the seeps of eur testing of item sonpliznes ead the cesulls of Cat testing aré not“ pividle an option on the eff the organization's interna! contol oF 02 enmplinnes, ‘his report is an inteysl x of an aut performed in accordance with Government Auditing Standards in considering the orgeuizetions inte:zal control and compliance. Acccre!nely, Cris com-smunicalen ig rot suitable lr ary otker pixpore, tots. Sourgan a Hooded BA INDEPENDENT AUTD-TOR'S REPORT ON COMPIIANCH POR CHOOSI! LIE SPECIALTY LICENSE PLATE PROGRAM AND RE2ORT'ON INLERKAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE AND CHAPTER 10.650 RULES OF THE AUDITOR GENERAT. Independent Auater’s Report Ageil 12, 2007 ro the Board Choose Life, Ine ters of Report on Corapliamoe for Choise [le Speciully Tiuense Pete We have audited dhe Choose Life, Ines complance wid te lypes 9” earylianes reyuiremens deserihed in the OMB Compliance Supplemes:, and the sequizements described in th cial Nervines” State Projects Compliance Supplement that could have a ulinset and matotal eect oa the Choose Life Specialty License #let> for tie year ended June 3 cinity Liearse 2lpte Program ts isa Geil in rae suramury pt mules campunyiny, schedule af firdings and questoned costs Mir gement’s Respansibility Management is responsible for compliance with Heders! and Stare stecutes, regaletions, and the ‘eems ane conditions of its Foderal awards and Stato projsets appl:caals ta its Stats projeess, Auudivor's Reapensthility Our respunsibilty *S 19 expr san gpinign ont compliance for Chic Tile: Specialy 1 haved cn ou: audit of The “ypes of complicece requicemenis vele-red wi above. We vvanducted our audi: of compliance in socerdance wits auditing staréardls generally accepted in the Lastee Staws oP Ametica, the standards applicable +2 finsnelal audits enetainee. in Gowsmimeut Auditing Standards, issued by the Comptallse Gonsval of tae United Stes: the audit. tequireraents of Tills 2 US, Code of Federal Rogtlations, Part 200, Uniform Adminishtive Requirements, Ces! Prins'plss, ard Ault Requirements “or Peeral Aveards nifives Guiderce}, aed Chapter {cite 10.880 ar 10.650, a¢ applicab's), Rules of the Aushtor These scaccards, tae Leitorm Guisanee, and Chapter (eke WSS 07 “L630, as applicable), Roles of che Audicor Genorel, wequize that we plan and perform che aucit to ebtain reqonable assurance sbo.. wheter nenvomplianee with tbe types of compliance requir: refer o abou thal oe d haste a direel amd maerinleffeel ona mur Paéeral grogram or State project qecurred. An audi incl.ides exnrnining, on w test uss, evidenve uno! © sul ober prvedures as v4 ‘sumplance with Unive reeuirerents and jer onei necessary it the cireumscances ‘hat our audit provides a ceasonable basis for our apia‘on on compliance Zor Choose fe Spocielty License Plats program. Hawever, our ancit cocs nat provide a egal deteumination ff Chis TP, The's eammpinee, {e2ave Plate pron Report Interna Conta! Over Complisrec Maaagement ail Choose Life, ine. is responsible for cstllishing and! mattaining effective imteruel contol over compliance with the reysiremvnts refezsed to above, In planting aod revfeuming our anit of 66, we cousitered Choose Life, ln.'s interne! contol over eovnplisoes with rcents that eauld have 2 digeet ace walesial ein che Chowise Ti Spociaty ve prognm to dete:mire the auding procedures thal ane appropriate inthe cinsimstances Zr the purpose of eesti cx: wpinion on compliance ith the Choose Life Specialy Ticease Plate program ard ro tat and reper. on tera eoatel over éompLance in accomtance with the Jnifons Guilarve anil Caapter fete 19.550 or 10.850. 25 applivable), Rules of the Anir Gensial foc the Slay of Florida. but not lor the purpase of sresing eu opinson oc te s!feivaness of ixeeal voxel aver cemaliange. Accitingly, do ot express am opinion on fre e'fetiventss of Clase Tey In.'s souls, al cosine A deficiency sn internal controt over compliance exiats when the desiyn or opetetien of a corti over complianve dass aol sllow mstagemsn: o- employees, a the mantel course of perforting, hhei essignod fuctiors, 1p provoat, or detect und eaveet, nonoampliceze with w type of wamplamee requizement of s sale progra on a timely husis. A wire weqtleexs i interne? Bontrnt over compliance is a detisreney, cr somtbinatian of deficiensses, in intoinal eackio! over compliance, such thas there is a neusorlle possibility that material nnnen-mplianee with 2 wpe of compliance requiremn’ vf state arogsaim will no! be preveuted. o¢ celeetua und eatrcered, on a vimsly basis. As ‘ieiocey in internal vontrol aver eoanplanve i wd ccomisination of ceffcienvies, in interns) eaatiol aver eoraplinmes with a type? camplinnes rexuirerient of @ stato program that is ess severe then a rateril weakness in ioternal eoriel over compliance, yo" important enough la mart ersctian by those eharged with: governance. Our corsidesution of i br the Tried pup the fist pasuuraph of this section and was ral designed to identity all deFcieneies in internat sonal over eomplianee thal might be material wauknesses or, signiieant dlabicieneiss, We did al conul over cempliaee was ‘eulaness may exist thal have not bsen identified, urpase: of this report on internal soniral over compliance ig solely to descr’he the scope of al contrel over vormpliance an! 1 resulls of thee testing based <a the requirements of the Uniforea Guidance, and Chapisr 10.650, Rules of Fie Aueiter General Accorcingly, this ~epat is nar suisable fr any oiler pinges, Co tl. » Joeman £ ode Pd. Ocala, Florida CHOOSE LIFT, INC, SCLIESULR OF FINDINGS AND QUESTIONED Cos YFAR ENDED TMi 30, 2016 Part A - Summary of Auditor's Results ‘independent snditer’s repost expresses ar unqulified aginion on toe schedule of sandincres of state Financial assistaree of Choose Lik, In, significant deficiencies in interaal contr! over Choase Life Soecialty Liserse Hate program wane iselaseel ducing the audit of tho sehodu.e of expendienres oF slate Linancia ee of Choos: Life, In. 5. The auditor's report on compliance sth requirements that could save diecet and material etfect cm th 15te § ivense Bla prograr expresses an ungual Bed option, 6 Ouraudit distased no findings requized to be reported selated 4 Ste pro'ects required to be disclosed svider Chapter 19.656, Rulos of the Aualfor Genoa 7. The prog enn major se ral asisance progr includes 1 Choos: Lilt Specialty License Pla hele uses! fo distinguish between ‘ype A und type 3 programs 5 Florids Statutes). Tho Chease Tite Special Financial assistance reveived by Chaise Fife, Ine 500,000 fas por License Plate pingrsmn was the uy siete Par B- inings — Seliedule of expenditures snd state financial assistance financial audit None Part C:- Findings nd questioned ensts — major: financial assistance program andit Rone Part Prior year findings and question ensts jr state programs & state projects No sumziary stledule of prior aulit findings is neice? because there were eo pri year fiadings