Finding Text
Matching 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: Grant contract #RCC24 and #RCC27 from CFCHS requires a $111,462 and $273,158 local matching requirement for the periods of 7/1/2023-6/30/2024 and 7/1/2024-6/30/2025, respectively. Pursuant to s. 394.76(3), Florida Statutes (F.S.), the Subcontractor agrees to provide local matching funds. Condition: Support was not able to be provided and required matching funds not met regarding the matching requirements for the CFCHS grant. Questioned costs: None Context: Out of the sample of 2 contracts, 2 exceptions noted where matching requirements were not met and lack of documentation of approval. 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: No Recommendation: We recommend Recovery Connections of Central Florida, Inc. create formal procedures to track grant matching and ensure that there is a monthly review of matching requirements. Views of responsible officials: There is no disagreement with the audit finding.