EIN: 593759863
UEI: VM6DEJ9RGGM7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 13, 2020. 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 May 13, 2021 (1932 days ago).
What is a management decision? →The Organization applied cash basis for one of the paid in advance expenses. Criteria: In accordance with 2 CFR 200.403(e), allowable cost under Federal grant award should be determined in accordance with generally accepted accounting principles (accrual basis). Cause: The personnel did not apply GAAP accrual accounting in recording paid in advance expense. The control procedures in place related to recording of expenses charged to the grant award were not consistently applied to detect the error. Effect: Noncompliance with cost principles required under the Federal grant award. The cost charged to the grant may be disallowed. Context: 63 individually significant items were selected for testing along with 40 additional items which were sampled from a population of 25,357 items. Our total amount tested equaled $7,365,209 and we found one individually significant item in the amount of $129,900, for which $39,950 was charged to incorrect grant period as a result of using cash basis. Our sample was not statistically valid. Questioned Costs: Questioned costs totaled $39,950 that was accounted for under cash basis. Recommendation: We recommend that the organization staff give precedence to generally accepted accounting principles to ensure they are followed. Views of Responsible Officials and Planned Correction Action: Management agrees with auditors' recommendation.
Show full finding ▾Hide full finding ▴2019-002 Improper Application of GAAP: Department of Health and Human Services; Pass-through entity- State of Florida, Department of Children and Families; Promoting Safe and Stable Families- CFDA #93.556; Federal Award Number: DJ038; Grant Year: 7/1/2018 - 6/30/2023. Condition: The Organization applied cash basis for one of the paid in advance expenses. Criteria: In accordance with 2 CFR 200.403(e), allowable cost under Federal grant award should be determined in accordance with generally accepted accounting principles (accrual basis). Cause: The personnel did not apply GAAP accrual accounting in recording paid in advance expense. The control procedures in place related to recording of expenses charged to the grant award were not consistently applied to detect the error. Effect: Noncompliance with cost principles required under the Federal grant award. The cost charged to the grant may be disallowed. Context: 63 individually significant items were selected for testing along with 40 additional items which were sampled from a population of 25,357 items. Our total amount tested equaled $7,365,209 and we found one individually significant item in the amount of $129,900, for which $39,950 was charged to incorrect grant period as a result of using cash basis. Our sample was not statistically valid. Questioned Costs: Questioned costs totaled $39,950 that was accounted for under cash basis. Recommendation: We recommend that the organization staff give precedence to generally accepted accounting principles to ensure they are followed. Views of Responsible Officials and Planned Correction Action: Management agrees with auditors' recommendation.
Finding 2019-002: Condition: The Organization applied cash basis for one of the paid in advance expenses. Management Response and Corrective Action Plan: Family Support Services of North Florida agrees with the finding and will implement improved controls over records maintenance supporting allowable costs that are chargeable to grant awards. Implementation is expected to be completed during fiscal year 19-20. Corrective action will include additional discussion with business process owners to ensure the pre-paid invoices are fully understood at the time expenses are recorded. A year-end review of all pre-paid accounts will also be implemented to ensure they are recorded appropriately.
EFT payments were not approved by the management prior to processing them. Criteria: To meet requirements of 2 CFR 200.303, the entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the award. In accordance with 2 CFR 200.400(a), the entity is responsible for the sufficient and effective administration of the Federal award through the application of sound management practices. Cause: Procedures requiring management approval of EFT payments were not followed by Organization personnel (the approval was received after the EFT payments were processed). Effect: Due to the failure to require approval of EFT payments from the appropriate supervisory level of management, the grants may be charged with the costs that are not allowable or reasonable. Context: A sample of 40 items were selected for audit from population of 35,138 transactions. Our testing found three instances for which EFT payments were not approved by the management. A sample of 40 items were selected for audit from a population of 13,877 transactions. Our testing found one EFT transaction that was processed without approval. Our samples were not statistically valid. Questioned Costs: Undeterminable. Recommendation: We recommend that management implement procedures to ensure the proper review and approval of EFT payments by an appropriate level of management. Views of Responsible Officials and Planned Correction Action: Management agrees with auditors' recommendation.
Show full finding ▾Hide full finding ▴2019-004 Approval of EFT Payments; Department of Health and Human Services; Pass-through entity: State of Florida, Department of Children and Families; Temporary Assistance for Needy Families- CFDA #93.558; Federal Award Number: DJ038; Grant Year: 7/1/2018 - 6/30/203; Social Services Block Grant- CFDA #93.667; Federal Award Number: DJ038; Grant Year: 7/1/2018 - 6/30/2023; Federal Award Number: EJ003; Grant Year: 7/1/2018 - 6/30/2021. Condition: EFT payments were not approved by the management prior to processing them. Criteria: To meet requirements of 2 CFR 200.303, the entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the award. In accordance with 2 CFR 200.400(a), the entity is responsible for the sufficient and effective administration of the Federal award through the application of sound management practices. Cause: Procedures requiring management approval of EFT payments were not followed by Organization personnel (the approval was received after the EFT payments were processed). Effect: Due to the failure to require approval of EFT payments from the appropriate supervisory level of management, the grants may be charged with the costs that are not allowable or reasonable. Context: A sample of 40 items were selected for audit from population of 35,138 transactions. Our testing found three instances for which EFT payments were not approved by the management. A sample of 40 items were selected for audit from a population of 13,877 transactions. Our testing found one EFT transaction that was processed without approval. Our samples were not statistically valid. Questioned Costs: Undeterminable. Recommendation: We recommend that management implement procedures to ensure the proper review and approval of EFT payments by an appropriate level of management. Views of Responsible Officials and Planned Correction Action: Management agrees with auditors' recommendation.
Finding 2019-004: Condition: EFT payments were not approved by the management prior to processing them. Management Response and Corrective Action Plan: Family Support Services of North Florida agrees with the finding and has implemented controls over EFT payments to ensure approval is timely. Starting May 2019, both pre- and post- bank files are approved by management prior to file transfer upload, in addition to control totals verified after the bank's acceptance of the file.
There was a lack of evidence the subrecipient's financial reports were reviewed to ensure the Federal award was used in accordance with Federal statutes, regulations and terms and conditions of the federal award. Criteria: To meet requirement 2 CFR 200.303, the entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the award. In accordance with 2 CFR 200.331(d), the entity must monitor activities if the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include reviewing financial and performance reports required by the pass-through entity. To meet the requirements of 215.97(7)(a)4(c) of Florida Statutes, the entity is required to perform monitoring of the subrecipient's use of state financial assistance. Cause: Evidence supporting the Organization's review of the financial reports of the subrecipient was not available. Effect: Cost charged to the grant may be unreasonable and disallowed. Context: A sample of 3 subrecipients were selected for audit from a population of 5 subrecipients. Our testing determined for one subrecipient that the financial reports were not reviewed as required. Our samples were not statistically valid. Questioned Costs: Undeterminable. Recommendation: We recommend that management implement procedures to ensure the proper monitoring of the activities of the subrecipient by an appropriate level of management. Views of Responsible Officials and Planned Correction Action: Management agrees with auditors' recommendation.
Show full finding ▾Hide full finding ▴2019-005 Monitoring of Subrecipients; Department of Health and Human Services; Pass-through entity: State of Florida, Department of Children and Families; Temporary Assistance for Needy Families - CFDS #93.558; Federal Award Number: DJ038; Grant Year: 7/1/2018 - 6/30/2023; State of Florida, Department of Children and Families; Out-of-Home Support - CSFA #60.074; State Award Number: DJ038; Grant Year: 7/1/2018 - 6/302023; Condition: There was a lack of evidence the subrecipient's financial reports were reviewed to ensure the Federal award was used in accordance with Federal statutes, regulations and terms and conditions of the federal award. Criteria: To meet requirement 2 CFR 200.303, the entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the award. In accordance with 2 CFR 200.331(d), the entity must monitor activities if the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include reviewing financial and performance reports required by the pass-through entity. To meet the requirements of 215.97(7)(a)4(c) of Florida Statutes, the entity is required to perform monitoring of the subrecipient's use of state financial assistance. Cause: Evidence supporting the Organization's review of the financial reports of the subrecipient was not available. Effect: Cost charged to the grant may be unreasonable and disallowed. Context: A sample of 3 subrecipients were selected for audit from a population of 5 subrecipients. Our testing determined for one subrecipient that the financial reports were not reviewed as required. Our samples were not statistically valid. Questioned Costs: Undeterminable. Recommendation: We recommend that management implement procedures to ensure the proper monitoring of the activities of the subrecipient by an appropriate level of management. Views of Responsible Officials and Planned Correction Action: Management agrees with auditors' recommendation.
Finding 2019-005: Condition: There was a lack of evidence the subrecipient's financial reports were reviewed to ensure the Federal award was used in accordance with Federal statutes, regulations and the terms and conditions of the federal award. Management Response and Corrective Action Plan: Family Support Services of North Florida agrees with the finding and will implement improved controls over the review of sub-recipient financial reports that are chargeable to Federal awards. Implementation is expected to be completed during fiscal year 19-20. Corrective action will include working with our Contracts department to ensure quarterly reviews of financial reports and annual review of financial audits are included in the contract monitoring process, and review is documented and discussed with Finance.
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