FAC Explorer

Audit 316262

FY End
2023-06-30
Total Expended
$841,934
Findings
8
Programs
6
Organization: United Way of West Florida, INC (FL)
Year: 2023 Accepted: 2024-07-30
Auditor: Brown Thornton Pacenta & Company PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479706 2023-005 Significant Deficiency - L
479707 2023-006 Significant Deficiency - L
479708 2023-005 Significant Deficiency - L
479709 2023-006 Significant Deficiency - L
1056148 2023-005 Significant Deficiency - L
1056149 2023-006 Significant Deficiency - L
1056150 2023-005 Significant Deficiency - L
1056151 2023-006 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $278,740 Yes 2
93.959 Block Grants for Prevention and Treatment of Substance Abuse $172,856 Yes 2
94.778 Medical Assistance Program $152,658 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $119,142 - 0
94.002 Retired and Senior Volunteer Program $41,504 - 0
21.009 Volunteer Income Tax Assistance Matching Grant Program $31,974 - 0

Contacts

Name Title Type
ZEHAMBW7JDL6 Tami Randel Auditee
8504447132 Sandy Queen Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in The Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization’s federal awards do not have any loans or loan guarantees. The Organization did not receive any federal non-cash assistance for the fiscal year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: United Way of West Florida applies a percentage of overhead costs to the grants based on the percent of employees working on the grant. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of United Way of West Florida, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 20, Uniform Administrative Requirements, Cost Prinviples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Untied Way of West Flroida, Inc., it is not intended to and does not present the financial posistion, changes in net assets, or cash flows of United Way of West Florida, Inc.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in The Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization’s federal awards do not have any loans or loan guarantees. The Organization did not receive any federal non-cash assistance for the fiscal year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: United Way of West Florida applies a percentage of overhead costs to the grants based on the percent of employees working on the grant. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in The Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization’s federal awards do not have any loans or loan guarantees. The Organization did not receive any federal non-cash assistance for the fiscal year ended June 30, 2023.
Title: NOTE C - U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in The Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization’s federal awards do not have any loans or loan guarantees. The Organization did not receive any federal non-cash assistance for the fiscal year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: United Way of West Florida applies a percentage of overhead costs to the grants based on the percent of employees working on the grant. During the year ended June 30, 2023, funds totaling $1,008,238 were received from Big Bend Community Based Care, Inc. d/b/a NWF Health Network. The source of the funds included are federal (CFDA 60.153, 93.243, 93.958, and 93.959). Federal and state funds received from this provider totaled $570,738 and $437,500, respectively.
Title: NOTE D - SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in The Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization’s federal awards do not have any loans or loan guarantees. The Organization did not receive any federal non-cash assistance for the fiscal year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: United Way of West Florida applies a percentage of overhead costs to the grants based on the percent of employees working on the grant. United Way of West Florida, Inc. did not have any subrecipients for the year ended June 30, 2023.
Title: NOTE E - INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in The Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization’s federal awards do not have any loans or loan guarantees. The Organization did not receive any federal non-cash assistance for the fiscal year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: United Way of West Florida applies a percentage of overhead costs to the grants based on the percent of employees working on the grant. The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance

Finding Details

Finding 2023-005
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Fede December 31, 2023.ral Awards require compliance with federal and state contracts. The Organization’s standard SAMH service provider contract, Big Bend Community Based Care, Inc. d/b/a NWF Health Network, required the Form CF-MH 1037 to be submitted by December 31, 2023. Condition: During the audit, Form CF-MH 1037 Reconciliation Report for the fiscal year ending on June 30, 2023, was not timely available. It was noted that the form had not yet been sent to the grantor agency by the deadline of December 31, 2023. Cause: Recent turnover in finance personnel within the Organization and an inadequate control system in place prevented the Organization from accurately tracking and reporting grant expenditures in a timely manner. The Organization is also having a single audit for the first time and did not have all control systems in place before the reporting deadline. Effect: The Organization was listed as non-compliant on the grant confirmation as the required reports were not submitted before the deadline. Late filings of reports may jeopardize the organization's eligibility for future funding, potentially impacting its ability to fulfill its mission and objectives. Questioned Costs: None noted. Context: The organization failed to submit required reports within the timeframe outlined in the grant agreement, resulting in non-compliance with the grant. Repeat Finding from Prior Year: No Recommendation: We recommend implementing a comprehensive framework for monitoring grant compliance, including clear procedures and responsibilities for tracking reporting deadlines and ensuring timely submissions. Views of Responsible Officials: Management is in agreement and will implement procedures to meet reporting deadlines.
Finding 2023-006
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards require an audit be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The audit and data collection form and reporting packages were not submitted to the Federal Audit Clearinghouse before the deadline. Cause: The Organization did not submit their data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2024. Effect: The Organization’s audit was not complete until June 2024 due to recent turnover in the Organization’s finance department resulting in accounts not being reconciled timely. Questioned Costs: None noted Context: The Organization’s fiscal year end is June 30, 2023, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar dates after receipt of the auditor’s report or March 31, 2024. Due to recent turnover with the Organization’s finance department resulting in accounts not being reconciled timely, the Organization’s audit was not completed until June 2024 resulting in a late filing with the Federal Audit Clearinghouse. Repeat Finding from the Prior Year: No Recommendation: We recommend that the Organization review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials: Management is in agreement and will implement procedures to meet reporting deadlines.
Finding 2023-005
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Fede December 31, 2023.ral Awards require compliance with federal and state contracts. The Organization’s standard SAMH service provider contract, Big Bend Community Based Care, Inc. d/b/a NWF Health Network, required the Form CF-MH 1037 to be submitted by December 31, 2023. Condition: During the audit, Form CF-MH 1037 Reconciliation Report for the fiscal year ending on June 30, 2023, was not timely available. It was noted that the form had not yet been sent to the grantor agency by the deadline of December 31, 2023. Cause: Recent turnover in finance personnel within the Organization and an inadequate control system in place prevented the Organization from accurately tracking and reporting grant expenditures in a timely manner. The Organization is also having a single audit for the first time and did not have all control systems in place before the reporting deadline. Effect: The Organization was listed as non-compliant on the grant confirmation as the required reports were not submitted before the deadline. Late filings of reports may jeopardize the organization's eligibility for future funding, potentially impacting its ability to fulfill its mission and objectives. Questioned Costs: None noted. Context: The organization failed to submit required reports within the timeframe outlined in the grant agreement, resulting in non-compliance with the grant. Repeat Finding from Prior Year: No Recommendation: We recommend implementing a comprehensive framework for monitoring grant compliance, including clear procedures and responsibilities for tracking reporting deadlines and ensuring timely submissions. Views of Responsible Officials: Management is in agreement and will implement procedures to meet reporting deadlines.
Finding 2023-006
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards require an audit be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The audit and data collection form and reporting packages were not submitted to the Federal Audit Clearinghouse before the deadline. Cause: The Organization did not submit their data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2024. Effect: The Organization’s audit was not complete until June 2024 due to recent turnover in the Organization’s finance department resulting in accounts not being reconciled timely. Questioned Costs: None noted Context: The Organization’s fiscal year end is June 30, 2023, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar dates after receipt of the auditor’s report or March 31, 2024. Due to recent turnover with the Organization’s finance department resulting in accounts not being reconciled timely, the Organization’s audit was not completed until June 2024 resulting in a late filing with the Federal Audit Clearinghouse. Repeat Finding from the Prior Year: No Recommendation: We recommend that the Organization review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials: Management is in agreement and will implement procedures to meet reporting deadlines.
Finding 2023-005
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Fede December 31, 2023.ral Awards require compliance with federal and state contracts. The Organization’s standard SAMH service provider contract, Big Bend Community Based Care, Inc. d/b/a NWF Health Network, required the Form CF-MH 1037 to be submitted by December 31, 2023. Condition: During the audit, Form CF-MH 1037 Reconciliation Report for the fiscal year ending on June 30, 2023, was not timely available. It was noted that the form had not yet been sent to the grantor agency by the deadline of December 31, 2023. Cause: Recent turnover in finance personnel within the Organization and an inadequate control system in place prevented the Organization from accurately tracking and reporting grant expenditures in a timely manner. The Organization is also having a single audit for the first time and did not have all control systems in place before the reporting deadline. Effect: The Organization was listed as non-compliant on the grant confirmation as the required reports were not submitted before the deadline. Late filings of reports may jeopardize the organization's eligibility for future funding, potentially impacting its ability to fulfill its mission and objectives. Questioned Costs: None noted. Context: The organization failed to submit required reports within the timeframe outlined in the grant agreement, resulting in non-compliance with the grant. Repeat Finding from Prior Year: No Recommendation: We recommend implementing a comprehensive framework for monitoring grant compliance, including clear procedures and responsibilities for tracking reporting deadlines and ensuring timely submissions. Views of Responsible Officials: Management is in agreement and will implement procedures to meet reporting deadlines.
Finding 2023-006
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards require an audit be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The audit and data collection form and reporting packages were not submitted to the Federal Audit Clearinghouse before the deadline. Cause: The Organization did not submit their data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2024. Effect: The Organization’s audit was not complete until June 2024 due to recent turnover in the Organization’s finance department resulting in accounts not being reconciled timely. Questioned Costs: None noted Context: The Organization’s fiscal year end is June 30, 2023, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar dates after receipt of the auditor’s report or March 31, 2024. Due to recent turnover with the Organization’s finance department resulting in accounts not being reconciled timely, the Organization’s audit was not completed until June 2024 resulting in a late filing with the Federal Audit Clearinghouse. Repeat Finding from the Prior Year: No Recommendation: We recommend that the Organization review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials: Management is in agreement and will implement procedures to meet reporting deadlines.
Finding 2023-005
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Fede December 31, 2023.ral Awards require compliance with federal and state contracts. The Organization’s standard SAMH service provider contract, Big Bend Community Based Care, Inc. d/b/a NWF Health Network, required the Form CF-MH 1037 to be submitted by December 31, 2023. Condition: During the audit, Form CF-MH 1037 Reconciliation Report for the fiscal year ending on June 30, 2023, was not timely available. It was noted that the form had not yet been sent to the grantor agency by the deadline of December 31, 2023. Cause: Recent turnover in finance personnel within the Organization and an inadequate control system in place prevented the Organization from accurately tracking and reporting grant expenditures in a timely manner. The Organization is also having a single audit for the first time and did not have all control systems in place before the reporting deadline. Effect: The Organization was listed as non-compliant on the grant confirmation as the required reports were not submitted before the deadline. Late filings of reports may jeopardize the organization's eligibility for future funding, potentially impacting its ability to fulfill its mission and objectives. Questioned Costs: None noted. Context: The organization failed to submit required reports within the timeframe outlined in the grant agreement, resulting in non-compliance with the grant. Repeat Finding from Prior Year: No Recommendation: We recommend implementing a comprehensive framework for monitoring grant compliance, including clear procedures and responsibilities for tracking reporting deadlines and ensuring timely submissions. Views of Responsible Officials: Management is in agreement and will implement procedures to meet reporting deadlines.
Finding 2023-006
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards require an audit be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The audit and data collection form and reporting packages were not submitted to the Federal Audit Clearinghouse before the deadline. Cause: The Organization did not submit their data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2024. Effect: The Organization’s audit was not complete until June 2024 due to recent turnover in the Organization’s finance department resulting in accounts not being reconciled timely. Questioned Costs: None noted Context: The Organization’s fiscal year end is June 30, 2023, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar dates after receipt of the auditor’s report or March 31, 2024. Due to recent turnover with the Organization’s finance department resulting in accounts not being reconciled timely, the Organization’s audit was not completed until June 2024 resulting in a late filing with the Federal Audit Clearinghouse. Repeat Finding from the Prior Year: No Recommendation: We recommend that the Organization review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials: Management is in agreement and will implement procedures to meet reporting deadlines.