Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: State Opioid Response Discretionary Grant
Assistance Listing Number: 93.788
Pass-Through Agency: Central Florida Cares Health System, Inc (CFCHS)
Pass-Through Number: RCC24
Award Periods: 7/1/2021 - 6/30/2022, 7/1/2022 - 6/30/2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: Uniform Guidance and the agreement with CFCHS includes certain requirements for allowable costs and cash management. Expenditures should be incurred within the grant period.
Condition: Expenditures were recorded on a cash basis. Support for certain costs were not able to be provided. Documentation of disbursement approval was not maintained. Disallowed costs relating to donor or staff development were included within expenditures. Support for payment requests was not able to be provided. Documentation of request form approval was not maintained. Also, Support for payment requests was not able to be provided. Documentation of request form approval was not maintained.
Questioned costs: $29,161.02
Context: Out of the sample of 30 general disbursements, 27 exceptions noted for lack of documentation of approval, and 1 exception noted where no supporting documents maintained. Out of the sample of 30 payroll disbursements, 30 exceptions noted for lack of documentation of approval for pay period and pay rate, and 5 exceptions noted where no support for hours worked. Out of the sample of 23 expenditures recorded in the month the grant term ended, 2 exceptions noted where expenditures incurred after end of period of performance and 2 exceptions noted where date of incurrence could not be supported. Out of the sample of 9 expenditures recorded in the month grant term began, 4 exceptions noted where expenditures incurred prior to start of period of performance. Out of the sample of 5 payment requests, 5 exceptions noted.
Cause: Recovery Connections of Central Florida, Inc. was in the start-up stage and had a limited number of employees.
Effect: Disallowed costs could be included within requests for payment. Information reported to the pass-through entity could be misstated.
Repeat Finding: No
Recommendation: We recommend Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and supporting documentation of costs included within requests for payment.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: State Opioid Response Discretionary Grant
Assistance Listing Number: 93.788
Pass-Through Agency: Central Florida Cares Health System, Inc (CFCHS)
Pass-Through Number: RCC24
Award Periods: 7/1/2021 - 6/30/2022, 7/1/2022 - 6/30/2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: When accepting federal funds, Organizations are required to have a procurement policy meeting certain requirements, written standards for conflict of interest and governing the performance of its employees engaged in the selection, award, and administration of contracts, and procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Condition: Recovery Connections of Central Florida, Inc. does not have written policies or procedures covering procurement, suspension, or debarment. No documentation of evaluation and approval for purchase of equipment.
Questioned costs: None
Context: Out of the sample of 5 vendors and purchases of equipment purchased under federal award, 5 exceptions noted where documentation of assessment and approval of purchase, including procurement, suspension and debarment procedures were not provided.
Cause: Recovery Connections of Central Florida, Inc. was in the start-up stage and had a limited number of employees.
Effect: Recovery Connections of Central Florida, Inc. could enter into a covered transaction with an entity that is debarred, suspended, or otherwise excluded.
Repeat Finding: No
Recommendation: We recommend Recovery Connections of Central Florida, Inc. create a suspension and debarment policy and maintain documentation of verification and purchase approval.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: State Opioid Response Discretionary Grant
Assistance Listing Number: 93.788
Pass-Through Agency: Central Florida Cares Health System, Inc (CFCHS)
Pass-Through Number: RCC24
Award Periods: 7/1/2021 - 6/30/2022, 7/1/2022 - 6/30/2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: Uniform Guidance and the agreement with CFCHS includes certain requirements for financial and performance reporting requirements.
Condition: Support was not able to be provided regarding the approval or submission of the financial or performance reporting requirements.
Questioned costs: None
Context: Out of the sample of 5 financial reports, 5 exceptions noted where neither approval or submission could be supported. Out of the sample of 15 performance reports, 15 exceptions noted where neither approval or submission could be supported.
Cause: Recovery Connections of Central Florida, Inc. was in the start-up stage and had a limited number of employees.
Effect: Recovery Connections of Central Florida, Inc. could cause their pass-through entity to misreport their financial or performance measures.
Repeat Finding: NoRecommendation: We recommend Recovery Connections of Central Florida, Inc. submit its financial
and performance reporting as noted in the agreements and maintain documentation of the approval and submission.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: State Opioid Response Discretionary Grant
Assistance Listing Number: 93.788
Pass-Through Agency: Central Florida Cares Health System, Inc (CFCHS)
Pass-Through Number: RCC24
Award Periods: 7/1/2021 - 6/30/2022, 7/1/2022 - 6/30/2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: Uniform Guidance and the agreement with CFCHS includes certain requirements for allowable costs and cash management. Expenditures should be incurred within the grant period.
Condition: Expenditures were recorded on a cash basis. Support for certain costs were not able to be provided. Documentation of disbursement approval was not maintained. Disallowed costs relating to donor or staff development were included within expenditures. Support for payment requests was not able to be provided. Documentation of request form approval was not maintained. Also, Support for payment requests was not able to be provided. Documentation of request form approval was not maintained.
Questioned costs: $29,161.02
Context: Out of the sample of 30 general disbursements, 27 exceptions noted for lack of documentation of approval, and 1 exception noted where no supporting documents maintained. Out of the sample of 30 payroll disbursements, 30 exceptions noted for lack of documentation of approval for pay period and pay rate, and 5 exceptions noted where no support for hours worked. Out of the sample of 23 expenditures recorded in the month the grant term ended, 2 exceptions noted where expenditures incurred after end of period of performance and 2 exceptions noted where date of incurrence could not be supported. Out of the sample of 9 expenditures recorded in the month grant term began, 4 exceptions noted where expenditures incurred prior to start of period of performance. Out of the sample of 5 payment requests, 5 exceptions noted.
Cause: Recovery Connections of Central Florida, Inc. was in the start-up stage and had a limited number of employees.
Effect: Disallowed costs could be included within requests for payment. Information reported to the pass-through entity could be misstated.
Repeat Finding: No
Recommendation: We recommend Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and supporting documentation of costs included within requests for payment.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: State Opioid Response Discretionary Grant
Assistance Listing Number: 93.788
Pass-Through Agency: Central Florida Cares Health System, Inc (CFCHS)
Pass-Through Number: RCC24
Award Periods: 7/1/2021 - 6/30/2022, 7/1/2022 - 6/30/2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: When accepting federal funds, Organizations are required to have a procurement policy meeting certain requirements, written standards for conflict of interest and governing the performance of its employees engaged in the selection, award, and administration of contracts, and procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Condition: Recovery Connections of Central Florida, Inc. does not have written policies or procedures covering procurement, suspension, or debarment. No documentation of evaluation and approval for purchase of equipment.
Questioned costs: None
Context: Out of the sample of 5 vendors and purchases of equipment purchased under federal award, 5 exceptions noted where documentation of assessment and approval of purchase, including procurement, suspension and debarment procedures were not provided.
Cause: Recovery Connections of Central Florida, Inc. was in the start-up stage and had a limited number of employees.
Effect: Recovery Connections of Central Florida, Inc. could enter into a covered transaction with an entity that is debarred, suspended, or otherwise excluded.
Repeat Finding: No
Recommendation: We recommend Recovery Connections of Central Florida, Inc. create a suspension and debarment policy and maintain documentation of verification and purchase approval.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: State Opioid Response Discretionary Grant
Assistance Listing Number: 93.788
Pass-Through Agency: Central Florida Cares Health System, Inc (CFCHS)
Pass-Through Number: RCC24
Award Periods: 7/1/2021 - 6/30/2022, 7/1/2022 - 6/30/2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: Uniform Guidance and the agreement with CFCHS includes certain requirements for financial and performance reporting requirements.
Condition: Support was not able to be provided regarding the approval or submission of the financial or performance reporting requirements.
Questioned costs: None
Context: Out of the sample of 5 financial reports, 5 exceptions noted where neither approval or submission could be supported. Out of the sample of 15 performance reports, 15 exceptions noted where neither approval or submission could be supported.
Cause: Recovery Connections of Central Florida, Inc. was in the start-up stage and had a limited number of employees.
Effect: Recovery Connections of Central Florida, Inc. could cause their pass-through entity to misreport their financial or performance measures.
Repeat Finding: NoRecommendation: We recommend Recovery Connections of Central Florida, Inc. submit its financial
and performance reporting as noted in the agreements and maintain documentation of the approval and submission.
Views of responsible officials: There is no disagreement with the audit finding.