Audit 10762

Section III - Federal Award Findings and Questioned Costs U.S. Department of Health and Human Services, Opioid STR (Assistance Listing Number 93.788) Item 2023-001 - Reporting Criteria In accordance with the contract agreement with the Broward Behavioral Health Coalition, monthly service data, inclusive of performance measures, is to be submitted to the Carisk portal, the data reporting system designated by the Broward Behavioral Health Coalition, and is due on the seventh calendar day of the following month for which services were rendered. In addition, invoices and supporting documentation are to be submitted and are due on the tenth calendar day of the following month for which services were provided. Statement of Condition The Center did not submit performance measure outcomes to the Carisk portal. In addition, for one out of three months tested, the invoice and supporting documentation was not submitted on a timely basis. Cause The Center had data upload issues that resulted in performance outcome measures being rejected as errors. The monthly invoice was submitted late due to data invoice processing issues. Effect The Center did not comply with the rules and regulations per the award. Questioned Costs None Context The Center did not submit the monthly performance measure outcomes to the Carisk portal for majority of the fiscal year. During the audit, we were only able to evidence the submission for the month of June 2023. In addition, the monthly invoice and supporting documentation for the month of May 2023 was submitted one day late. Identification as a Repeat Finding Condition is not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting requirements are monitored and met on a timely basis. Views of Responsible Official Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.

Section III - Federal Award Findings and Questioned Costs U.S. Department of Health and Human Services, Opioid STR (Assistance Listing Number 93.788) Item 2023-001 - Reporting Criteria In accordance with the contract agreement with the Broward Behavioral Health Coalition, monthly service data, inclusive of performance measures, is to be submitted to the Carisk portal, the data reporting system designated by the Broward Behavioral Health Coalition, and is due on the seventh calendar day of the following month for which services were rendered. In addition, invoices and supporting documentation are to be submitted and are due on the tenth calendar day of the following month for which services were provided. Statement of Condition The Center did not submit performance measure outcomes to the Carisk portal. In addition, for one out of three months tested, the invoice and supporting documentation was not submitted on a timely basis. Cause The Center had data upload issues that resulted in performance outcome measures being rejected as errors. The monthly invoice was submitted late due to data invoice processing issues. Effect The Center did not comply with the rules and regulations per the award. Questioned Costs None Context The Center did not submit the monthly performance measure outcomes to the Carisk portal for majority of the fiscal year. During the audit, we were only able to evidence the submission for the month of June 2023. In addition, the monthly invoice and supporting documentation for the month of May 2023 was submitted one day late. Identification as a Repeat Finding Condition is not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting requirements are monitored and met on a timely basis. Views of Responsible Official Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.

Section III - Federal Award Findings and Questioned Costs U.S. Department of Health and Human Services, Opioid STR (Assistance Listing Number 93.788) Item 2023-001 - Reporting Criteria In accordance with the contract agreement with the Broward Behavioral Health Coalition, monthly service data, inclusive of performance measures, is to be submitted to the Carisk portal, the data reporting system designated by the Broward Behavioral Health Coalition, and is due on the seventh calendar day of the following month for which services were rendered. In addition, invoices and supporting documentation are to be submitted and are due on the tenth calendar day of the following month for which services were provided. Statement of Condition The Center did not submit performance measure outcomes to the Carisk portal. In addition, for one out of three months tested, the invoice and supporting documentation was not submitted on a timely basis. Cause The Center had data upload issues that resulted in performance outcome measures being rejected as errors. The monthly invoice was submitted late due to data invoice processing issues. Effect The Center did not comply with the rules and regulations per the award. Questioned Costs None Context The Center did not submit the monthly performance measure outcomes to the Carisk portal for majority of the fiscal year. During the audit, we were only able to evidence the submission for the month of June 2023. In addition, the monthly invoice and supporting documentation for the month of May 2023 was submitted one day late. Identification as a Repeat Finding Condition is not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting requirements are monitored and met on a timely basis. Views of Responsible Official Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.

Section III - Federal Award Findings and Questioned Costs U.S. Department of Health and Human Services, Opioid STR (Assistance Listing Number 93.788) Item 2023-001 - Reporting Criteria In accordance with the contract agreement with the Broward Behavioral Health Coalition, monthly service data, inclusive of performance measures, is to be submitted to the Carisk portal, the data reporting system designated by the Broward Behavioral Health Coalition, and is due on the seventh calendar day of the following month for which services were rendered. In addition, invoices and supporting documentation are to be submitted and are due on the tenth calendar day of the following month for which services were provided. Statement of Condition The Center did not submit performance measure outcomes to the Carisk portal. In addition, for one out of three months tested, the invoice and supporting documentation was not submitted on a timely basis. Cause The Center had data upload issues that resulted in performance outcome measures being rejected as errors. The monthly invoice was submitted late due to data invoice processing issues. Effect The Center did not comply with the rules and regulations per the award. Questioned Costs None Context The Center did not submit the monthly performance measure outcomes to the Carisk portal for majority of the fiscal year. During the audit, we were only able to evidence the submission for the month of June 2023. In addition, the monthly invoice and supporting documentation for the month of May 2023 was submitted one day late. Identification as a Repeat Finding Condition is not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting requirements are monitored and met on a timely basis. Views of Responsible Official Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.