CITY TAX LEVY (CTL) - FISCAL REVIEW REPORT

SUBRECIPIENT NAME: The Hetrick-Martin Institute Inc.

SERVICE CATEGORY: PlaySure Network 2.0 in Non-Healthcare Settings (PNH)
ROOT CONTRACT NUMBER: 22-PNH-568
CONTRACT TERM NUMBER: 22-PNH-568T-558 CONTRACT TERM: 3/1/22 - 8/31/25
BUDGET PERIOD NUMBER: 23-PNH-568PL BUDGET PERIOD: 7/1/22 - 6/30/23
DATE OF REVIEW: June 6, 2023 REVIEW PERIOD: January 2023
DATE OF REPORT: June 30, 2023 SUBAWARD AMOUNT: $68,563.92

SENIOR ADMINISTRATOR: Bridget Hughes

PROGRAM MANAGER: Lazara Paz-Gonzalez
FISCAL MANAGER: Weedly Prospert

SUBRECIPIENT STAFF: Eswarakumar Bolisetty

PHS STAFF: Carlos Checa
OTHER ATTENDEES: NA

REVIEW SUMMARY

For this remote fiscal review, the subrecipient submitted the required fiscal documentation on the due date of June 6, 2023. Some of the fiscal back-up
documentation submitted included general ledger, payroll register for staff expensed, timecards, methodology vouchering, and proof of disbursement
to support salary/wage and fringe expenses.

The PHS Contract Manager (CM) reviewed documentation provided in support of expenditures reported for budget items selected for January 2023
(review period). For the review period, subrecipient submitted only PS related expenses. Other than Personnel Services (OTPS) budget line expenses
were not reported during this review period.

For payroll verification, CM reviewed the expenses reported for 3 of 3 (100%) staff. It is important to note that this subrecipient submitted a budget
modification to reflect the permanent funding for the workforce enhancement initiative, and also to reflect other budget adjustments. Budget
modification reflected some changes with their current staff, and reason why expenses were only submitted for 3 staff during the review period
(January 2023). CM reached out to subrecipient to request missing supporting PS documentation related to the Program Manager and the Licensed
Counselor. Subrecipient provided requested information expeditiously. In reviewing timecards, CM noted that timecards for the Program Manager and
the Licensed Counselor did not have their "In" or "Out" times recorded. Forms were blank, only indicating the total hours worked per day and per week.
This issue was also a finding in the last RW fiscal review portion for this same subaward. CM found a discrepancy between hours worked recorded in
the Timecards and the Payroll Registers for staff Adams and staff Murray for the entire review period. CM recommends subrecipient to ensure that the
hours on the timecard matches the hours on the payroll register.

In addition, the expenses reported for staff Murray ($986.55) were not supported by the supporting documentation submitted by subrecipient ($956.67).
The amount not supported ($29.88) will be recouped at closeout.

CM also noted during the fiscal review that the subrecipient provided a document entitled "Monthly Claim, CTL Submitted V1". This document records
expenses for the Director of Community & Program Operations, however, payroll expenses were not reported for this staff during this review period.
Subrecipient is expected to reconcile any payroll expenses at closeout via a budget modification.

Regarding FTEs: approved FTE for Program Manager is 0.1170, for the Licensed Counselor is 0.050. Subrecipient's submitted documentation
indicates 0.16 and 0.04 respectively. Subrecipient is expected to ensure that the approved FTE is used as reflected in their latest budget. Subrecipient
should inform CM of any changes with the FTE, and the justification for the change. Subrecipient is expected to reflect their current FTE in the
Schedule B CTL Budget form for the new budget period of July-June 2024 when the program documents are received.

For Fringe benefits, subrecipient claims reimbursement based on the FB approved rate (25%) as indicated in document "Monthly Claim". Based on
the fringe benefits percentages used (25%), the amount reported should have been $385.22 but only $382.14 was submitted . Subrecipient should
reconcile any difference to reflect the actual cost of their fringe benefits at closeout. The PHS CM reviewed proof of medical insurance disbursements,
dental insurance disbursements, as well as other PS related taxes. There are no findings to report at this time.

For OTPS, no OTPS expenses were reported for this review period.

Please refer to the Schedule I section of this report for detailed information about PS and fringe amounts reviewed and verified. A total of $29.88 will be
recouped at closeout. Throughout the fiscal review, the subrecipient was available by phone and email to answer questions about the fiscal
documentation provided.

FISCAL REVIEW METHODOLOGY

Scheduling of the Remote Site Visit was done in coordination with Subrecipient. An email was sent to subrecipient informing of the need to conduct a
Remote Fiscal Review. A formal document entitled "Fiscal Review Notification Letter" was attached to the email.. This letter contained further details
such as the review period, and the list of fiscal backup documents requested. Contract Manager received the majority of documentation in a timely
manner. CM had to reach out to subrecipient for 2 missing documents. Subrecipient responded promptly and provided all requested documentation.
During the Remote Fiscal Review, PHS CM reviewed PS documentation and all other relevant documents that were provided by the subrecipient. To
complete the review, the PHS CM also referred to subrecipient's initial Schedule B Budget, First Amendment (budget mod including WEI), MER in
PAMS, as well as previous Fiscal Review Reports.

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 SCHEDULE - I
SUBRECIPIENT NAME: The Hetrick-Martin Institute Inc.
NUMBER: 22-PNH-568
BUDGET PERIOD: 7/1/22 - 6/30/23
REVIEW PERIOD: January 2023

(B)
(A) Claimed (C) (D) (E)
Budget Categories and Line Items Expenses Per Documented Disallowances Disallowance
MER Amount (D=B-C) Code
Program Manager--Christopher Murray $ 986.55 $ 956.67 29.88 E
Accountability Specialist/Data Entry Specialist-Darlene Dominguez $ 187.68 $ 197.47 0.00
Licensed Counselor--Elizabeth McAdams $ 366.66 $ 366.67 0.00
Total Salaries Costs $ 1,540.89 1,520.80 29.88

Total Related Fringe Benefits

Fringe Benefits Rate 25.00% 385.22
Total Fringe Costs: $ 382.14 385.22 0.00
Total Personnel Services Costs $ 1,923.03 1,906.02 29.88

Indirect Cost $ 156.15

Totals Amount $ 2,079.18 $ 1,906.02 $ 29.88

Explanation of Disallowance Code

B Item not in Budget
D Waiting for requested Support Documentation
E Requested support documentation insufficient
I Expense falls outside budget period
L Expense not allowable
M Expense charged to wrong budget line
N Improper cost allocation
U Expense not liquidated within 90 days after the contract end date

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SUBRECIPIENT NAME:
SERVICE CATEGORY:
ROOT CONTRACT NUMBER:
CONTRACT TERM NUMBER:
BUDGET PERIOD NUMBER:
The Hetrick-Martin Institute Inc.
PlaySure Network 2.0 in Non-Healthcare Settings (PNH)
22-PNH-568 CONTRACT TERM: 3/1/22 - 8/31/25
22-PNH-568T-558 BUDGET PERIOD: 7/1/22 - 6/30/23
23-PNH-568PL REVIEW PERIOD: January 2023

PHS CERTIFICATION

Report prepared by: Carlos Checa, Contract Manager

Signature:

Date: June 26, 2023

INDIRECT COSTS ATTESTATION

By signing this report, you attest that the use of subaward funds to support indirect costs does not exceed the rate indicated
below, and is also in accordance with the rate indicated in the latest approved subaward budget.

Indirect Costs (at or below 10% De Minimis Rate) 7.99%

SUBRECIPIENT ACKNOWLEDGEMENT
Please acknowledge receipt and review of this report by providing signature and date of Fiscal Manager or Senior
Administrator. A signed copy is to be returned to Public Health Solutions/ Contracting and Management Services no later than
Tuesday, July 11, 2023. If applicable, it is expected you will implement or adhere to the recommendations to the findings
contained therein and according to the prescribed timeframe. A space has been provided for comments.

Name:

Title:

Signature:

Date:

Comments:

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Signature:
Email: wprospert@btqfinancial.com