Audit 301878

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-002 – Eligibility Agency and Award: U.S. Department of Health and Human Services ALN Number: 93.575, Child Care and Development Block Grant Program (Child Care and Development Fund Cluster) Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.303(a) states the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The State of Florida’s Department of Financial Services’ State Projects Compliance Supplement Part Five: Internal Controls Section D. Eligibility states that recipients should develop Control Objectives to provide reasonable assurance that only eligible individuals and organizations receive assistance under state projects, that subawards are made only to eligible subrecipients, and that amounts provided to or on behalf of eligibles were calculated in accordance with project requirements. Condition: During our testing of participant eligibility, we noted that supervisory personnel did not properly review and approve their eligibility documentation prior to the participant entering the program for ten of 80 participants selected for eligibility testing. Cause: Policies and procedures were not appropriately adhered to in these instances to ensure a supervisor properly approved eligibility documents prior to participants entering the program. Effect or Potential Effect: Potential effect is that an ineligible participant is allowed to participate in the program. Questions Costs: There are no questioned costs as the auditor was able to verify the participants eligibility to participate in the program based on the documentation provided. Context: We tested a sample of 80 participants and found ten exceptions. Recommendation: We recommend that the Organization review its controls over eligibility to ensure that eligibility documents for all participants are reviewed by supervisory personnel prior to the participant entering the program. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Finding No. 2023-001 – Activities Allowed or Unallowed; Allowable Costs/Costs Principles Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.659, Adoption Assistance Program 93.667, Social Services Block Grant Program Agency and Award: Florida Department of Juvenile Justice CSFA Number: 80.005, Children and Families in Need of Services Program Significant Deficiency/Other Matter Compliance Criteria: The Code of Federal Regulations (CFR) Section 200.403(g) states that for costs to be allowable under federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, CFR Section 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and are supported by a system of internal control which provides reasonable assurance that the charges are accurate and allowable. The Florida’s Division of Accounting and Auditing Reference Guide for State Expenditures states that supporting documentation shall be maintained in support of expenditure payment requests for cost reimbursement contracts including that approved timesheets support the hours worked on the project or activity must be kept. Condition: During our testing of payroll disbursements, we noted that seven of the 120 payroll expenditures selected for testing did not have a properly approved timecard for the pay period selected. Cause: The Organization’s policies and procedures were not appropriately adhered to in these instances to obtain approval of timecards prior to payroll being processed to evidence these costs was allowable and that an appropriate level of review and approval was completed prior to charging these costs to a federal program or state financial assistance project. Effect or Potential Effect: We were unable to confirm the accuracy or completeness of the expense claim as a federal or state financial assistance expenditure. Questioned Costs: There are no questioned costs as the Organization performed a thorough review and approval of the timecards after they were identified by the auditor. Context: We tested a sample of 120 payroll expense items and found seven exceptions. Recommendation: We recommend that the Organization review its controls over payroll disbursements to ensure that all employees timecards are approved prior to payroll being processed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.