September 8, 2023 U.S. Department of Health and Human Services, State Department of Children and Families Circles of Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Ro...
September 8, 2023 U.S. Department of Health and Human Services, State Department of Children and Families Circles of Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, FL 32940 Audit period: July 1, 2021 - June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARDS 2022-001 Financial Reporting State Opioid Response Discretionary Grant AL # 93.788 Coronavirus Relief Fund AL# 21.019 SAMH - Crisis Prevention and Stabilization CSFA # 60.155 Other Matter required to be reported in accordance with Government Auditing Standards Condition: The Organization did not submit unaudited financial data in an accurate and timely manner to oversight organizations . The audited financial data was submitted to the U.S. Department of Health and Human Services and State Department of Children and Families 15 months after the Organization's fiscal year-end. In addition, there was an error discovered in the initial reporting related to the Crisis Support monthly reports that was noted during our audit procedures. Auditor Recommendations: The Organization should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial data being investigated and corrected before it is reported. The Organization should consider additional staff training on various reporting requirements. Action Taken: Circles of Care is engaging in additional technical assistance that includes ongoing training in required DCF financial forms. To wit, a training meeting facilitated by the CFO of Central Florida Cares Health System (CFCHS) on CF-MH 1037 and Associated Audit is scheduled for 9/11/2023 and will be attended by the organization's CFO, William Vintroux, and also the VP of Business & Finance, Henry Lin. Additionally, the necessary resources to complete the document in a timely fashion will be allocated during the year. The organization's CIO, Iris Garcia, is responsible for testing programming code for the accurate reporting of contractual services to the Managing Entity, CFCHS. To better identify programming errors, additional resources within the Information Technology department will be allocated to routinely test services prior to monthly reporting.