FAC Explorer

Audit 7575

FY End
2023-06-30
Total Expended
$1.24M
Findings
8
Programs
4
Organization: Brevard Prevention Coalition INC (FL)
Year: 2023 Accepted: 2023-12-19
Auditor: James Moore and CO P L

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5657 2023-001 Material Weakness - AH
5658 2023-001 Material Weakness - AH
5659 2023-001 Material Weakness - AH
5660 2023-001 Material Weakness - AH
582099 2023-001 Material Weakness - AH
582100 2023-001 Material Weakness - AH
582101 2023-001 Material Weakness - AH
582102 2023-001 Material Weakness - AH

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.02M Yes 1
93.958 Block Grants for Community Mental Health Services $100,000 - 1
93.276 Drug-Free Communities Support Program Grants $75,626 - 1
93.788 Opioid Str $40,000 - 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 year ended June 30, 2023. 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. Pass-through entity identifying numbers are presented where available. No amounts were passed through to subrecipients during the year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: The Organization does not elect to use the 10% de minimis indirect cost rate as covered in §200.414, Indirect (F&A) costs, of the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 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: 6 NH28CE003046-03-02. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Condition: All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.
Finding 2023-001
2023-001 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: 6 NH28CE003046-03-02. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Condition: All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.
Finding 2023-001
2023-001 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: 6 NH28CE003046-03-02. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Condition: All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.
Finding 2023-001
2023-001 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: 6 NH28CE003046-03-02. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Condition: All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.
Finding 2023-001
2023-001 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: 6 NH28CE003046-03-02. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Condition: All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.
Finding 2023-001
2023-001 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: 6 NH28CE003046-03-02. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Condition: All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.
Finding 2023-001
2023-001 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: 6 NH28CE003046-03-02. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Condition: All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.
Finding 2023-001
2023-001 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: 6 NH28CE003046-03-02. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Condition: All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.