FAC Explorer

Audit 36571

FY End
2022-06-30
Total Expended
$750,255
Findings
4
Programs
2
Organization: Brevard Prevention Coalition INC (FL)
Year: 2022 Accepted: 2023-02-03
Auditor: James Moore & CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28457 2022-002 Material Weakness - AH
28458 2022-002 Material Weakness - AH
604899 2022-002 Material Weakness - AH
604900 2022-002 Material Weakness - AH

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $677,943 Yes 1
93.276 Drug-Free Communities Support Program Grants $72,312 - 1

Contacts

Name Title Type
QWX1C6Y3QN97 Stanley Brizz Auditee
3212929510 James Halleran Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes federal award activity of the Organization under programs of the federal government for the six months ended June 30, 2022. The information in this 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 Journal Entry and Cash Disbursement Review and Approval Information on the Federal Programs: Assistance Listing Number 93.959 Block Grants for Prevention and Treatment of Substance Abuse and Assistance Listing Number 93.276 Drug-Free Communities Support Program Grants (Direct Program). Pass-Through Entity: Central Florida Cares Health Systems, Inc. Pass-Through Award Number: BPC24. Direct Award Number: 5 NH28CE003046-02-00. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Criteria: Internal controls over financial reporting should include processes that require journal entries and cash disbursements made to the accounting system of sub-ledgers be reviewed and approved by an individual other than the individual responsible for preparing the journal entry or cash disbursement. Condition and Context: There was no evidence of review and approval of journal entries or cash disbursements. Cause: Internal control policies, procedures, and/or best practices were not followed. Effect: Posting of improper journal entries or cash disbursements could be made without proper approval being completed. These costs could be required to be refunded to the government funding agency. Recommendation: We recommend the Organization document proper review and approval of all journal entries and cash disbursements.
Finding 2022-002
2022-002 Journal Entry and Cash Disbursement Review and Approval Information on the Federal Programs: Assistance Listing Number 93.959 Block Grants for Prevention and Treatment of Substance Abuse and Assistance Listing Number 93.276 Drug-Free Communities Support Program Grants (Direct Program). Pass-Through Entity: Central Florida Cares Health Systems, Inc. Pass-Through Award Number: BPC24. Direct Award Number: 5 NH28CE003046-02-00. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Criteria: Internal controls over financial reporting should include processes that require journal entries and cash disbursements made to the accounting system of sub-ledgers be reviewed and approved by an individual other than the individual responsible for preparing the journal entry or cash disbursement. Condition and Context: There was no evidence of review and approval of journal entries or cash disbursements. Cause: Internal control policies, procedures, and/or best practices were not followed. Effect: Posting of improper journal entries or cash disbursements could be made without proper approval being completed. These costs could be required to be refunded to the government funding agency. Recommendation: We recommend the Organization document proper review and approval of all journal entries and cash disbursements.
Finding 2022-002
2022-002 Journal Entry and Cash Disbursement Review and Approval Information on the Federal Programs: Assistance Listing Number 93.959 Block Grants for Prevention and Treatment of Substance Abuse and Assistance Listing Number 93.276 Drug-Free Communities Support Program Grants (Direct Program). Pass-Through Entity: Central Florida Cares Health Systems, Inc. Pass-Through Award Number: BPC24. Direct Award Number: 5 NH28CE003046-02-00. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Criteria: Internal controls over financial reporting should include processes that require journal entries and cash disbursements made to the accounting system of sub-ledgers be reviewed and approved by an individual other than the individual responsible for preparing the journal entry or cash disbursement. Condition and Context: There was no evidence of review and approval of journal entries or cash disbursements. Cause: Internal control policies, procedures, and/or best practices were not followed. Effect: Posting of improper journal entries or cash disbursements could be made without proper approval being completed. These costs could be required to be refunded to the government funding agency. Recommendation: We recommend the Organization document proper review and approval of all journal entries and cash disbursements.
Finding 2022-002
2022-002 Journal Entry and Cash Disbursement Review and Approval Information on the Federal Programs: Assistance Listing Number 93.959 Block Grants for Prevention and Treatment of Substance Abuse and Assistance Listing Number 93.276 Drug-Free Communities Support Program Grants (Direct Program). Pass-Through Entity: Central Florida Cares Health Systems, Inc. Pass-Through Award Number: BPC24. Direct Award Number: 5 NH28CE003046-02-00. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Criteria: Internal controls over financial reporting should include processes that require journal entries and cash disbursements made to the accounting system of sub-ledgers be reviewed and approved by an individual other than the individual responsible for preparing the journal entry or cash disbursement. Condition and Context: There was no evidence of review and approval of journal entries or cash disbursements. Cause: Internal control policies, procedures, and/or best practices were not followed. Effect: Posting of improper journal entries or cash disbursements could be made without proper approval being completed. These costs could be required to be refunded to the government funding agency. Recommendation: We recommend the Organization document proper review and approval of all journal entries and cash disbursements.