Finding 521012 (2022-004)

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 allowable costs and cash management. Expenditures should be incurred within the grant period. Condition: Expenditures were recorded on a cash basis. Support for certain costs were not able to be provided. Documentation of disbursement approval was not maintained. Disallowed costs relating to donor or staff development were included within expenditures. Support for payment requests was not able to be provided. Documentation of request form approval was not maintained. Also, Support for payment requests was not able to be provided. Documentation of request form approval was not maintained. Questioned costs: $29,161.02 Context: Out of the sample of 30 general disbursements, 27 exceptions noted for lack of documentation of approval, and 1 exception noted where no supporting documents maintained. Out of the sample of 30 payroll disbursements, 30 exceptions noted for lack of documentation of approval for pay period and pay rate, and 5 exceptions noted where no support for hours worked. Out of the sample of 23 expenditures recorded in the month the grant term ended, 2 exceptions noted where expenditures incurred after end of period of performance and 2 exceptions noted where date of incurrence could not be supported. Out of the sample of 9 expenditures recorded in the month grant term began, 4 exceptions noted where expenditures incurred prior to start of period of performance. Out of the sample of 5 payment requests, 5 exceptions noted. 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: No Recommendation: We recommend Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and supporting documentation of costs included within requests for payment. Views of responsible officials: There is no disagreement with the audit finding.