FAC Explorer

Audit 359866

FY End
2024-06-30
Total Expended
$5.39M
Findings
4
Programs
5
Organization: Circles of Care INC (FL)
Year: 2024 Accepted: 2025-06-25
Auditor: Berman Hopkins Wright & Laham CPAS and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567002 2024-001 - Yes L
567003 2024-001 - Yes L
1143444 2024-001 - Yes L
1143445 2024-001 - Yes L

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.16M - 0
93.958 Block Grants for Community Mental Health Services $1.82M Yes 1
93.788 State Opioid Response Discretionary Grant $866,814 Yes 1
93.558 Tanf Block Grant $384,005 - 0
93.150 Community Health Services Block Grant of the Homeless $153,416 - 0

Contacts

Name Title Type
HKBNCQCUUYV1 Henry Lin Auditee
3217262956 Laura Anne Pray Auditor
No contacts on file

Notes to SEFA

Title: (1) Basis of Presentation Accounting Policies: CoC's reporting entity is defined in Note 1 of CoC's financial statements. The accounting policies and presentation of the Single Audit Report have been designed to conform to accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: CoC has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the “Schedule”) includes the Federal and State grant activity of Circles of Care, Inc. (“CoC”), and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements, issued under separate cover by other auditors.
Title: (2) Indirect Cost Accounting Policies: CoC's reporting entity is defined in Note 1 of CoC's financial statements. The accounting policies and presentation of the Single Audit Report have been designed to conform to accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: CoC has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. CoC has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: (3) Sub-recipients Accounting Policies: CoC's reporting entity is defined in Note 1 of CoC's financial statements. The accounting policies and presentation of the Single Audit Report have been designed to conform to accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: CoC has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During the year ended June 30, 2024, CoC had $0 passed through to sub-recipients
Title: (4) Non-cash assistance and other Accounting Policies: CoC's reporting entity is defined in Note 1 of CoC's financial statements. The accounting policies and presentation of the Single Audit Report have been designed to conform to accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: CoC has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. CoC did not receive any noncash assistance, federal loans, or federally funded insurance during the year ended June 30, 2024.
Title: (5) Summary of Significant Accounting Policies for Federal Award and State Assistance Accounting Policies: CoC's reporting entity is defined in Note 1 of CoC's financial statements. The accounting policies and presentation of the Single Audit Report have been designed to conform to accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: CoC has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. CoC's reporting entity is defined in Note 1 of CoC's financial statements. The accounting policies and presentation of the Single Audit Report have been designed to conform to accounting principles generally accepted in the United States of America.

Finding Details

Finding 2024-001
Condition: CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC’s fiscal year end. Context: CoC’s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st) and is also required to be submitted to the Federal Clearinghouse 9 months after the fiscal year-end. Criteria: In accordance with HHS and federal rules and regulations, CoC is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause a delay in internally generated reports used to create the submissions for both HHS and the Federal Clearinghouse. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS could not provide timely financial oversight. Auditor’s Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. View of Responsible Officials: See Corrective Action Plan.
Finding 2024-001
Condition: CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC’s fiscal year end. Context: CoC’s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st) and is also required to be submitted to the Federal Clearinghouse 9 months after the fiscal year-end. Criteria: In accordance with HHS and federal rules and regulations, CoC is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause a delay in internally generated reports used to create the submissions for both HHS and the Federal Clearinghouse. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS could not provide timely financial oversight. Auditor’s Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. View of Responsible Officials: See Corrective Action Plan.
Finding 2024-001
Condition: CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC’s fiscal year end. Context: CoC’s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st) and is also required to be submitted to the Federal Clearinghouse 9 months after the fiscal year-end. Criteria: In accordance with HHS and federal rules and regulations, CoC is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause a delay in internally generated reports used to create the submissions for both HHS and the Federal Clearinghouse. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS could not provide timely financial oversight. Auditor’s Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. View of Responsible Officials: See Corrective Action Plan.
Finding 2024-001
Condition: CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC’s fiscal year end. Context: CoC’s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st) and is also required to be submitted to the Federal Clearinghouse 9 months after the fiscal year-end. Criteria: In accordance with HHS and federal rules and regulations, CoC is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause a delay in internally generated reports used to create the submissions for both HHS and the Federal Clearinghouse. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS could not provide timely financial oversight. Auditor’s Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. View of Responsible Officials: See Corrective Action Plan.