Audit 368032

FY End
2024-12-31
Total Expended
$41.48M
Findings
1
Programs
21
Year: 2024 Accepted: 2025-09-26
Auditor: Kpmg LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1155733 2024-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $4.70M Yes 0
93.914 Hiv Emergency Relief Project Grants $1.77M Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.37M Yes 0
93.696 Pasco-Certified Community Behavioral Health Clinic $1.27M Yes 0
93.558 Temporary Assistance for Needy Families $672,852 Yes 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $336,764 Yes 0
93.788 State Opioid Response $319,694 Yes 0
93.917 Hiv Care Formula Grant $190,784 Yes 0
93.243 Hernando Drug Court Expansion Grant $178,832 Yes 0
93.778 Healthy Families Hillsborough $155,237 Yes 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children and Youth $106,390 Yes 0
97.036 Community Response for Recovery From Major Disasters $94,286 Yes 0
93.150 Projects for Assistance in Transition From Homelessness $91,617 Yes 0
16.560 Usf Adapted Risk-Needs-Responsivity Model to Reduce Recidivism $85,480 Yes 0
93.994 Healthy Families Hillsborough $37,700 Yes 0
14.241 Housing Opportunities for People with Aids $28,161 Yes 0
93.080 Public Health Surveillance for the Prevention of Complications of Bleeding and Clotting Disorders $24,250 Yes 0
93.853 Aspire Mph $15,257 Yes 0
93.110 Maternal and Child’s Bureau’s Southeast Hemophilia Network Program $11,994 Yes 0
93.104 Comprehensive Community Mental Health for Children with Sed $10,037 Yes 0
93.761 Evidence-Based Falls Prevention Project $8,507 Yes 0

Contacts

Name Title Type
Q35NCMKQ7AU5 Janice Polo Auditee
7278208021 Todd Webster Auditor
No contacts on file

Notes to SEFA

The Organization incurs certain expenses, which are nonreimbursable or nonallowable under certain federal awards or state grant awards. These expenses are funded by nongrant revenues, such as patient fees, and are excluded from the schedules.
Grant monies received and disbursed by the Organization are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the Organization does not believe that such disallowances, if any, would have a material effect on the financial position of the Organization.
The Organization received a negotiated indirect cost rate for each of its federal awards; therefore, it did not elect to charge a de minimus rate of 10% for determining the indirect cost amount.
The Organization receives a substantial portion of its support from various funding sources which require a local match. These funding sources include the State of Florida Department of Children and Families and the Central Florida Behavioral Health Network, Inc. (CFBHN). The Organization has satisfied the matching requirements through local grants and by incurring expenses of $3,371,437 for the CFBHN contract QG002, with a contract period of July 1, 2023 to June 30, 2024 which ended during the year ended December 31, 2024.

Finding Details

Federal Award Number and Award Year RW1 17, award year 3/1/2023 – 2/29/2024 for AL No. 93.914 Criteria The 2 CFR section 200.303 requires that non federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition and Context BayCare included expenditures related to 2023 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $155,429 was required and resulted in identification of an additional major program. Possible Cause and Effect In preparing the SEFA, BayCare utilized the 2024 claim payments received as the basis of the amount on the SEFA rather than expenditures incurred during 2024. Thus, this resulted in 2023 expenditures being included on the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding Yes Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.