Audit 9326

CRITERIA: FS 397.417(3)(a) states the department shall designate managing entities to either conduct peer specialist training or contract with a provider for peer specialist training. The training must be approved by a third-party credentialing entity approved by the department pursuant to paragraph (b). The managing entities must give preference to trainers who are certified peer specialists. FS 397.417(6) states A peer specialist certified as of July 1, 2022, is deemed to satisfy the requirements of this section; however, such peer specialists must comply with the minimum standards and requirements needed to maintain certification established pursuant to subsection (3). CAUSE: The entity is required to properly document the trainings in order to be certified as a peer specialist. When inquiring management and reviewing findings from the managing entity, management did not retain proper documentation a required training for Peer Staff. CONDITION: When reviewing the personnel files and the prior year findings from the managing entity review, a finding was issued for not having the required training. The training was only completed subsequent to the year end. EFFECT: Inefficiencies in the documentation could lead to internal and external risks, confidentiality, and integrity of confidential data. Proper Management training should be documented to verify the occurrence of training. Additionally, peers would not meet the required certifications to carry out their tasks. QUESTIONED COSTS: N/A RECOMMENDATION: T&C recommends having the training completed on a periodic basis. Even following up with the managing entity to ensure that they have all the training and what trainings are taking place.

CRITERIA: § 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. CAUSE: The entity did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. CONDITION: The audit was no submitted on time to the federal audit clearinghouse. The deadline for the submission was September 30, 2023. EFFECT: The funders that require the reports and audits will not have received the report in time and it could effect monitoring of the federal awards QUESTIONED COSTS: N/A RECOMMENDATION: T&C recommends engaging auditors early and working with them on a timely basis. Grants from the majority of the sources are federally funded, if the expenditures of these federal awards exceed $750,000, they should contact their CPA and begin preparing for a single audit and applicable compliance requirements.

CRITERIA: FS 397.417(3)(a) states the department shall designate managing entities to either conduct peer specialist training or contract with a provider for peer specialist training. The training must be approved by a third-party credentialing entity approved by the department pursuant to paragraph (b). The managing entities must give preference to trainers who are certified peer specialists. FS 397.417(6) states A peer specialist certified as of July 1, 2022, is deemed to satisfy the requirements of this section; however, such peer specialists must comply with the minimum standards and requirements needed to maintain certification established pursuant to subsection (3). CAUSE: The entity is required to properly document the trainings in order to be certified as a peer specialist. When inquiring management and reviewing findings from the managing entity, management did not retain proper documentation a required training for Peer Staff. CONDITION: When reviewing the personnel files and the prior year findings from the managing entity review, a finding was issued for not having the required training. The training was only completed subsequent to the year end. EFFECT: Inefficiencies in the documentation could lead to internal and external risks, confidentiality, and integrity of confidential data. Proper Management training should be documented to verify the occurrence of training. Additionally, peers would not meet the required certifications to carry out their tasks. QUESTIONED COSTS: N/A RECOMMENDATION: T&C recommends having the training completed on a periodic basis. Even following up with the managing entity to ensure that they have all the training and what trainings are taking place.

CRITERIA: § 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. CAUSE: The entity did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. CONDITION: The audit was no submitted on time to the federal audit clearinghouse. The deadline for the submission was September 30, 2023. EFFECT: The funders that require the reports and audits will not have received the report in time and it could effect monitoring of the federal awards QUESTIONED COSTS: N/A RECOMMENDATION: T&C recommends engaging auditors early and working with them on a timely basis. Grants from the majority of the sources are federally funded, if the expenditures of these federal awards exceed $750,000, they should contact their CPA and begin preparing for a single audit and applicable compliance requirements.