Allowable Costs, Period of Performance, and Cash Management 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) and Orange County, Florida Pass-Through Number: RCC24, RCC27 and Y24-2207 Award Periods: 7/1/2022 - 6/30/2023, 7/1/2023 - 6/30/2024, 7/1/2024 – 6/30/2025 and 3/1/2023 - 9/30/2023, 10/1/2023 - 9/30/2024, 10/1/2024 – 9/30/2025 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 and Orange County includes certain requirements for allowable costs, period of performance, and cash management. Expenditures should be incurred within the grant period. Condition: Support for certain costs was not able to be provided. Documentation of disbursement approval was not maintained for all general disbursements. 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, one of the Orange County contracts was not maintained. Questioned costs: $5,194 Context: Out of the sample of 30 general disbursements, 30 exceptions noted for lack of documentation of approval, 14 exceptions noted where no supporting documents maintained, and 7 exceptions where disallowed costs relating to donor or staff development were included within expenditures. Out of the sample of 30 payroll disbursements, 7 exceptions noted where no support for hours worked. Out of the sample of 20 expenditures recorded in the month the grant term ended, 12 exceptions noted for lack of documentation of approval and 1 exception noted where date of incurrence could not be supported. Out of the sample of 14 expenditures recorded in the month grant term began, 5 exceptions noted for lack of documentation of approval and 8 exceptions noted where expenditures incurred prior to start of period of performance. Out of the sample of 8 payment requests, 8 exception noted for lack of documentation of approval. 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: Yes Recommendation: We recommend Recovery Connections of Central Florida, Inc. maintain a copy of all contracts, 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.
Property & Equipment, Procurement, Suspension and Debarment 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 and RCC27 Award Periods: 7/1/2022 - 6/30/2023, 7/1/2023 - 6/30/2024, 7/1/2024 – 6/30/25 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: When accepting federal funds, entities 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. For equipment acquired under federal awards, entities must appropriately safeguard and maintain property. 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. No physical inventory observation procedures in place. Questioned costs: None Context: Out of the sample of 1 vendor, 1 exception noted where documentation of assessment and approval of purchase, including procurement, suspension and debarment procedures were not provided. No physical inventory observation procedures in place. 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: Yes Recommendation: We recommend Recovery Connections of Central Florida, Inc. create a suspension and debarment policy and perform a physical inventory observation. Views of responsible officials: There is no disagreement with the audit finding.
Reporting 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 and RCC27 Award Periods: 7/1/2022 - 6/30/2023, 7/1/2023 - 6/30/2024, 7/1/2024 - 6/30/2025 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: Yes Recommendation: 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.
Matching 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 and RCC27 Award Periods: 7/1/2022 - 6/30/2023, 7/1/2023 - 6/30/2024, 7/1/2024 - 6/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: Grant contract #RCC24 and #RCC27 from CFCHS requires a $111,462 and $273,158 local matching requirement for the periods of 7/1/2023-6/30/2024 and 7/1/2024-6/30/2025, respectively. Pursuant to s. 394.76(3), Florida Statutes (F.S.), the Subcontractor agrees to provide local matching funds. Condition: Support was not able to be provided and required matching funds not met regarding the matching requirements for the CFCHS grant. Questioned costs: None Context: Out of the sample of 2 contracts, 2 exceptions noted where matching requirements were not met and lack of documentation of approval. 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: No Recommendation: We recommend Recovery Connections of Central Florida, Inc. create formal procedures to track grant matching and ensure that there is a monthly review of matching requirements. Views of responsible officials: There is no disagreement with the audit finding.