Finding Text
REPORTING - VARIOUS Finding Type: Significant Deficiency in Internal Controls over Compliance, Noncompliance ALN/CSFA and Program Title: 93.658 – Foster Care - Title IV-E, 60.074 – Out-of-Home Supports Federal/State Agency: U.S. Department of Health and Human Services, Florida Department of Children and Families Pass-Through Entity: Big Bend Community Based Care, Inc. dba NWF Health Network; Brevard Family Partnership; Children’s Network of Hillsborough; Children’s Network of Southwest Florida Social Services; Communities Connected for Kids; Community Partnership for Children; Embrace Families, Inc.; Families First Network, Inc.; Family Support Services of North Florida, Inc.; Family Support Services of Suncoast; Heartland for Children; Kids Central, Inc.; Partnership for Strong Families; Safe Children Coalition, Inc. Contract Number: 0299-22, C0900, PCM776, N/A (Emergency Shelter) Criteria: The grant agreements outline the reports required to be submitted and their due dates. Additionally, 2 CFR 200.303(a) of the Uniform Guidance requires non-federal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award, and Section 215.97(10), Florida Statutes, requires nonstate entities to have internal controls in place to provide reasonable assurance of compliance with the provisions of laws, regulations, and other rules, pertaining to state awards that have a material effect on each major state project. Condition: Certain grants and program reports for these programs overlap. The auditor tested a total of 15 sets of program reports, or 26 individual reports, between these programs and noted the following: 3. For 13 individual reports, the reports were submitted later than the due date. 4. For 10 individual reports, there was either no process for reviewing the reports that were prepared prior to submission or there was a review process but no documented evidence that the review occurred. 5. For 9 individual reports, the Organization could not provide a copy of the reports and/or could not provide evidence that they had been submitted to the grantor. 6. For 3 individual reports, the reported amounts did not agree with the Organization’s accounting records. This was not a statistically valid sample. Cause: Management has not established procedures for reviewing certain program reports and/or the reviews failed to catch reporting errors and ensure reports were submitted timely. Effect: Certain reports were not submitted timely or may not have been submitted to the grantor, and certain reports were inaccurate. Questioned Costs: None Recommendation: We recommend procedures be established for review of all program reports prior to submission to the grantors and that the review be documented, procedures be established to ensure reports are submitted timely, and reconciliations of reported amounts to the accounting records be performed. Views of Responsible Officials and Planned Corrective Actions: See management’s response and Corrective Action Plan on page 57.