Finding 521014 (2022-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-02-02

AI Summary

  • Core Issue: There is a significant weakness in internal controls over compliance, leading to material noncompliance with reporting requirements.
  • Impacted Requirements: Financial and performance reporting criteria from Uniform Guidance and the agreement with CFCHS were not met, as approvals and submissions were unsupported.
  • Recommended Follow-Up: Recovery Connections of Central Florida, Inc. should ensure timely submission of financial and performance reports and maintain proper documentation for approvals.

Finding Text

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 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: NoRecommendation: 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.

Corrective Action Plan

Reporting Recommendation: Recommended 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding:. We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will to track submission deadlines and ensure that reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: George Margoles Judy Jackson Planned completion date for corrective action plan: March 31, 2025

Categories

Subrecipient Monitoring Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 521012 2022-004
    Material Weakness
  • 521013 2022-005
    Material Weakness
  • 1097454 2022-004
    Material Weakness
  • 1097455 2022-005
    Material Weakness
  • 1097456 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $923,115
93.959 Block Grants for Prevention and Treatment of Substance Abuse $123,628