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G.R. O.W., Inc. Schedule of Findings and Questioned Costs Major Federal Financial Assistance Project Fifteen Month Period Ended June 30, 2002 A. Summary of Audit Results 1 . The auditors ' report expresses an unqualified opinion on the financial statements of G. R. O .W . , Inc . 2 . Three reportable conditions relating to the audit of the financial statements are reported in the Independent Auditors' Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards . All three of these reportable conditions are considered to be material weaknesses . 3 . One instance of noncompliance material to the financial statements of G. R. O .W. , Inc . , which is reported in the Independent Auditors' Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, was disclosed during our audit. 4. Four reportable conditions relating to the audit of the major federal program are reported in the Independent Auditors' Report on Compliance and Internal Control over Compliance Applicable to a Major Program and Internal Control over Compliance in Accordance with OMB Circular A- 133 . These reportable conditions are considered to be material weakness . 5 . The auditors ' report on compliance for the major federal award program for G.R. O.W. , Inc . expresses a qualified opinion . 6 . Audit findings and questioned costs relative to the major federal award program, as are required to be reported under OMB Circular A- 11 , are reported in Part B of this schedule. 7 . The program tested as a major federal project is Workforce Development Board / Department of Labor — Workforce Investment Act, - CFDA No . 17 . 259 . 8 . The threshold for distinguishing Type A and B programs was $ 300,000 . - 15 -