Finding Text
Reporting 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 and RCC27 Award Periods: 7/1/2022 - 6/30/2023, 7/1/2023 - 6/30/2024, 7/1/2024 - 6/30/2025 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: Yes Recommendation: 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.