Finding Text
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
Award Periods: 7/1/2021 - 6/30/2022, 7/1/2022 - 6/30/2023
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: NoRecommendation: 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.