4 | Audit of Contracted Human Services August 2024 • Be able to demonstrate and document community programming and activities for the prior calendar year. • Have independently audited financial statements. • Maintain an administrative and fundraising rate of less than 25% of total revenue. If an agency is accepted as part of the Contracted Human Services program, they sign a contract with the County that outlines the rate of funding, the total amount that will be funded, and which programs will be eligible for the funding. In order to receive reimbursement funding, each agency is required to submit invoices to the County containing the amount requested and the relevant supporting documentation. The payment requests must be submitted on either a monthly or quarterly basis (agency preference). In addition to the above, as an ongoing review process, each agency must also submit quarterly performance reports. The reports must document and outline the effectiveness of the program being funded. For fiscal year 2023, a total of $12,993,292 was budgeted to be reimbursed for Contracted Human Services provided by 57 nonprofit agencies. The level of detail required to acquire, review and maintain such an abundance of material is extraordinary. The support and time provided by those who contribute their services to the Contracted Human Services program was most appreciated. Objectives, Scope and Methodology The objective of this audit was to determine if the Health and Human Services Department’s internal controls related to Contracted Human Services are operating effectively to ensure compliance with the contracts executed for fiscal year 2023. The scope of the audit was for the period October 1, 2022 through September 30, 2023. The methodology used to meet the objective of the audit and the procedures performed included, but were not limited to, the following: • Obtained a general understanding of the process by which agencies apply for funding. • Selected a stratified sample of 29 of the 57 ($10,872,797 of $12,993,292) agencies for testing. For agencies funded monthly, the three most recent months were tested. For those funded quarterly, the most recent quarter was reviewed. • Reviewed the contract eligibility requirements for the selected sample to ensure that all agencies are in compliance with the following provisions: o The entity must be registered as a nonprofit with the State of Florida. o Financial statements and revenues are submitted each reporting period. o Program performance reports are submitted quarterly. o The certificate of insurance is maintained and includes the appropriate coverage.
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