EIN: 591101553
UEI: HKBNCQCUUYV1
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 25, 2025 (243 days ago).
What is a management decision? →CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC’s fiscal year end. Context: CoC’s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st) and is also required to be submitted to the Federal Clearinghouse 9 months after the fiscal year-end. Criteria: In accordance with HHS and federal rules and regulations, CoC is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause a delay in internally generated reports used to create the submissions for both HHS and the Federal Clearinghouse. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS could not provide timely financial oversight. Auditor’s Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. View of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC’s fiscal year end. Context: CoC’s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st) and is also required to be submitted to the Federal Clearinghouse 9 months after the fiscal year-end. Criteria: In accordance with HHS and federal rules and regulations, CoC is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause a delay in internally generated reports used to create the submissions for both HHS and the Federal Clearinghouse. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS could not provide timely financial oversight. Auditor’s Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. View of Responsible Officials: See Corrective Action Plan.
Circles cf Care continues to engage in additional technical assistance by consulting with other Roilda ron-pofit community behavioral health hospitals regarding development arid completion :f thE 1037 form. Although additional staff resources were allocated this past year, it is apparent that more resources will be required for the timely submission of the yerend reporting and submission. CoG will swiftly develop a transition plan to move responsibilities reiatirg to I D37 form and all other required schedules to the current VP of Business and Finance, Henry Lin, and CoC will prioritize staff resources necessary to complete the repor1in requirements in an accurate and timely manner going forward.
2023-001
FAC accepted this audit on July 16, 2024 — management decision was due January 16, 2025.
CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC’s fiscal year end. Context: CoC’s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st) and is also required to be submitted to the Federal Clearinghouse 9 months after the fiscal year-end. Criteria: In accordance with HHS and federal rules and regulations, CoC is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause a delay in internally generated reports used to create the submissions for both HHS and the Federal Clearinghouse. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS could not provide timely financial oversight. Auditor’s Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. View of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC’s fiscal year end. Context: CoC’s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st) and is also required to be submitted to the Federal Clearinghouse 9 months after the fiscal year-end. Criteria: In accordance with HHS and federal rules and regulations, CoC is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause a delay in internally generated reports used to create the submissions for both HHS and the Federal Clearinghouse. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS could not provide timely financial oversight. Auditor’s Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. View of Responsible Officials: See Corrective Action Plan.
Block Grants for Prevention and Treatment of Substance Abuse AL No. 93.959 Forensic Services and Competency Restoration Training CSFA #60.114 Other matter required to be reported in accordance with Uniform Guidance Condition: CoC did not submit audited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 12 months after the CoC's fiscal year end. Auditor's Recommendations: CoC should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial data being investigated and corrected before it is reported. CoC should consider additional staff training on various reporting requirements. Action Taken: Circles of Care continues to engage in additional technical assistance by consulting with other Florida non-profit community behavioral health hospitals regarding development and completion of the 1037 form. Although additional staff resources were allocated this past year, it is apparent that more resources will be required for the timely submission of the year-end reporting and submission. CoC w ill swiftly develop a transition plan to move responsibilities relating to 1037 form and all other required schedules to the current VP of Business and Finance, Henry Lin, and CoC will prioritize staff resources necessary to complete the reporting requirements in an accurate and timely manner going forward.
2022-001
FAC accepted this audit on September 7, 2023 — management decision was due March 7, 2024.
The Organization did not submit unaudited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 15 months after the Organization?s fiscal year end. In addition, there was an error discovered in the initial reporting related to the Crises Prevention and Stabilization monthly reports that was noted during our audit procedures. Context: The Organization?s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st). The Organization is also required to submit monthly reports to the State Department of Children and Families in relation to their expenditures for Crisis Prevention and Stabilization. Criteria: In accordance with HHS and DCF rules and regulations, the Organization is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause an error and a delay in internally generated reports used to create the submissions for both HHS and DCF. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS and DCF could not provide timely financial oversight. Auditor?s Recommendations: The Organization should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. The Organization should consider additional staff training on various reporting requirements.
Show full finding ▾Hide full finding ▴2022-001 Financial Reporting State Opioid Response Discretionary Grant AL # 93.788 Coronavirus Relief Fund AL # 21.019 SAMH - Crisis Prevention and Stabilization CSFA # 60.155 Other matter required to be reported in accordance with Uniform Guidance Condition: The Organization did not submit unaudited financial data in an accurate and timely manner to oversight organizations. The audited financial data was submitted to the U.S. Department of Health and Human Services and the State Department of Children and Families 15 months after the Organization?s fiscal year end. In addition, there was an error discovered in the initial reporting related to the Crises Prevention and Stabilization monthly reports that was noted during our audit procedures. Context: The Organization?s audited submission is required to be sent to the U.S. Department of Health and Human Services and State Department of Children and Families 6 months after their fiscal year-end (December 31st). The Organization is also required to submit monthly reports to the State Department of Children and Families in relation to their expenditures for Crisis Prevention and Stabilization. Criteria: In accordance with HHS and DCF rules and regulations, the Organization is required to submit certain data in accordance with their regulations in an accurate and timely manner. Cause: During the year, certain personnel and software issues arose to cause an error and a delay in internally generated reports used to create the submissions for both HHS and DCF. Effect: The submissions were not submitted in an accurate and timely manner. In addition, HHS and DCF could not provide timely financial oversight. Auditor?s Recommendations: The Organization should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial date being investigated and corrected before it is reported. The Organization should consider additional staff training on various reporting requirements.
September 8, 2023 U.S. Department of Health and Human Services, State Department of Children and Families Circles of Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, FL 32940 Audit period: July 1, 2021 - June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARDS 2022-001 Financial Reporting State Opioid Response Discretionary Grant AL # 93.788 Coronavirus Relief Fund AL# 21.019 SAMH - Crisis Prevention and Stabilization CSFA # 60.155 Other Matter required to be reported in accordance with Government Auditing Standards Condition: The Organization did not submit unaudited financial data in an accurate and timely manner to oversight organizations . The audited financial data was submitted to the U.S. Department of Health and Human Services and State Department of Children and Families 15 months after the Organization's fiscal year-end. In addition, there was an error discovered in the initial reporting related to the Crisis Support monthly reports that was noted during our audit procedures. Auditor Recommendations: The Organization should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial data being investigated and corrected before it is reported. The Organization should consider additional staff training on various reporting requirements. Action Taken: Circles of Care is engaging in additional technical assistance that includes ongoing training in required DCF financial forms. To wit, a training meeting facilitated by the CFO of Central Florida Cares Health System (CFCHS) on CF-MH 1037 and Associated Audit is scheduled for 9/11/2023 and will be attended by the organization's CFO, William Vintroux, and also the VP of Business & Finance, Henry Lin. Additionally, the necessary resources to complete the document in a timely fashion will be allocated during the year. The organization's CIO, Iris Garcia, is responsible for testing programming code for the accurate reporting of contractual services to the Managing Entity, CFCHS. To better identify programming errors, additional resources within the Information Technology department will be allocated to routinely test services prior to monthly reporting.
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