Finding Text
2023 – 006: Allowable Costs Federal Agency: U.S. Department of Treasury Federal Program Title: Covid-19 American Rescue Plan Act Funding Assistance Listing Number: 21.027 Pass-Through Agency: Seminole County, Florida Pass-Through Number: 07DD-C3A4-CE0Q Award Periods: 8/1/2022 - 12/31/24 Type of Finding: -Material Weakness in Internal Control over Compliance -Material Noncompliance (Modified Opinion) Criteria or specific requirement: Uniform Guidance and the agreement with Seminole County includes certain requirements for allowable costs. Condition: Support for certain costs were not able to be provided. Questioned costs: $28,959 Context: Out of the sample of 60 general disbursements, 19 exceptions noted for lack of documentation of approval, 24 exceptions noted where no supporting documents maintained. Out of the sample of 60 fee for service units, 60 exceptions noted for lack of documentation of approval for inclusion of service. 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 documentation of disbursement approval and approval of services provided. Views of responsible officials: There is no disagreement with the audit finding.