EIN: 832467491
UEI: QWX1C6Y3QN97
Audited by: PRIDA, GUIDA & PEREZ, P.A.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 8, 2026. 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 August 8, 2026 (23 days ago).
What is a management decision? →FAC accepted this audit on January 23, 2025 — management decision was due July 23, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.
Show full finding ▾Hide full finding ▴2023-001 Cash Disbursement Review and Approval Information on the Federal Programs: Assistance Listing Number 93.959 Block Grants for Prevention and Treatment of Substance Abuse and Assistance Listing Number 93.276 Drug-Free Communities Support Program Grants (Direct Program). Pass-Through Entity: Central Florida Cares Health Systems, Inc. Pass-Through Award Number: BPC24. Direct Award Number: 6 NH28CE003046-03-02. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Condition: All transactions posted in the GL should have a written approval by an appropriate personnel such as the Executive Director. Criteria: Out of 40 transaction selected for testing, 5 did not have any evidence of proper approval. Cause: The Organization established its policies and procedures that included processes for proper approval of all transactions during the year, upon receipt of the audit report for the previous year listing this as a finding. The 5 transaction that did not have any evidence of proper approval were all prior to the newly established policy. Effect: Erroneous or fraudulent transactions could be posted in the GL. Recommendation: We recommend the Organization continues to follow written policies and procedures for proper approval of all transactions posted in the GL.
2023-001 Cash Disbursement Review and Approval. BPC established its policies and procedures that included processes for proper approval of all transactions in September of 2023 during the audit for the previous year. The transactions without approval were all prior to the new policy and procedure. The organization continues to follow written policies and procedures for proper approval of all transactions posted in the general ledger.
FAC accepted this audit on February 3, 2023 — management decision was due August 3, 2023.
2022-002 Journal Entry and Cash Disbursement Review and Approval Information on the Federal Programs: Assistance Listing Number 93.959 Block Grants for Prevention and Treatment of Substance Abuse and Assistance Listing Number 93.276 Drug-Free Communities Support Program Grants (Direct Program). Pass-Through Entity: Central Florida Cares Health Systems, Inc. Pass-Through Award Number: BPC24. Direct Award Number: 5 NH28CE003046-02-00. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Criteria: Internal controls over financial reporting should include processes that require journal entries and cash disbursements made to the accounting system of sub-ledgers be reviewed and approved by an individual other than the individual responsible for preparing the journal entry or cash disbursement. Condition and Context: There was no evidence of review and approval of journal entries or cash disbursements. Cause: Internal control policies, procedures, and/or best practices were not followed. Effect: Posting of improper journal entries or cash disbursements could be made without proper approval being completed. These costs could be required to be refunded to the government funding agency. Recommendation: We recommend the Organization document proper review and approval of all journal entries and cash disbursements.
Show full finding ▾Hide full finding ▴2022-002 Journal Entry and Cash Disbursement Review and Approval Information on the Federal Programs: Assistance Listing Number 93.959 Block Grants for Prevention and Treatment of Substance Abuse and Assistance Listing Number 93.276 Drug-Free Communities Support Program Grants (Direct Program). Pass-Through Entity: Central Florida Cares Health Systems, Inc. Pass-Through Award Number: BPC24. Direct Award Number: 5 NH28CE003046-02-00. Compliance Requirements: Activities Allowed or Unallowed and Period of Performance. Type of Finding: Material Weakness. Criteria: Internal controls over financial reporting should include processes that require journal entries and cash disbursements made to the accounting system of sub-ledgers be reviewed and approved by an individual other than the individual responsible for preparing the journal entry or cash disbursement. Condition and Context: There was no evidence of review and approval of journal entries or cash disbursements. Cause: Internal control policies, procedures, and/or best practices were not followed. Effect: Posting of improper journal entries or cash disbursements could be made without proper approval being completed. These costs could be required to be refunded to the government funding agency. Recommendation: We recommend the Organization document proper review and approval of all journal entries and cash disbursements.
2022-002 Journal Entry and Cash Disbursement Review and Approval: A General Ledger is run monthly and stored and shared on BPC?s Google Workspace Drive. The Executive Director and Director of Development review monthly. Documentation for journal entries is maintained by the Accounting Manager. The Executive Director or designee formally reviews the general ledger and journal entries monthly. The Executive Director and Director of Development retain administrative access to the QuickBooks account as an ongoing control measure. Corrective action plan documented in BPC?s organization?s operational financial guidelines that was completed September of 2022.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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