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CENTRAL FLORIDA CARES HEALTH SYSTEM, INC.

FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION

Years Ended June 30, 2015 and 2014

C O N T E N T S ________

Page

Number INDEPENDENT AUDITOR’S REPORT 1 FINANCIAL STATEMENTS Statements of Financial Position 3 Statements of Operations and Changes in Net Assets 4 Statements of Cash Flows 5 Notes to the Financial Statements 6 SUPPLEMENTAL INFORMATION Schedule of Functional Expenses 10 Notes to Schedule of Functional Expenses 11 Program/Cost Center Actual Expenses and Revenues Schedule 12 Schedule of State Earnings 20 Schedule of Bed-Day Availability Payments 21 Schedule of Related-Party Transaction Adjustments 22 SINGLE AUDIT Independent Auditor’s Report on Internal Control over Financial Reporting

and on Compliance and Other Matters Based on An Audit of Financial Statements Performed in Accordance with Government Auditing Standards 23

Independent Auditor’s Report on Compliance for Each Major Federal Program and State Project and on Internal Control over Compliance and Report on Schedule of Expenditures of Federal Awards and State Financial Assistance in Accordance with OMB Circular A-133 and Chapter 10.650, Rules of the Auditor General 25 Schedule of Expenditures of Federal Awards and State Financial Assistance 28 Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance 29 Schedule of Findings and Questioned Costs 30

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INDEPENDENT AUDITOR’S REPORT To the Board of Directors of Central Florida Cares Health System, Inc. Orlando, Florida Report on the Financial Statements

We have audited the accompanying statements of financial position of Central Florida Cares Health System, Inc. (“CFCHS”) as of June 30, 2015 and 2014, and the related statements of operations and changes in net assets, and cash flows for the years then ended, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

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To the Board of Directors of Central Florida Cares Health System, Inc. Opinion

In our opinion, the financial statements referred to in the first paragraph present fairly, in all material respects, the financial position of CFCHS as of June 30, 2015 and 2014, and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

Other Matter

Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The supplemental information, as listed in the table of contents, is presented for purposes of additional analysis, as required by the State of Florida Department of Children and Families, and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 17, 2015 on our consideration of CFCHS’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering CFCHS’s internal control over financial reporting and compliance. MOORE STEPHENS LOVELACE, P.A. Certified Public Accountants Orlando, Florida December 17, 2015

The accompanying notes are an integral part of the financial statements.

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2015 2014

CURRENT ASSETSCash and cash equivalents $ 533,308 $ 634,668 Accounts receivable 7,565,832 3,951,499 Prepaid expenses 53,927 44,890 Other current assets 9,500 10,145

TOTAL CURRENT ASSETS 8,162,567 4,641,202

PROPERTY AND EQUIPMENT, NET 468,257 311,025

TOTAL ASSETS $ 8,630,824 $ 4,952,227

CURRENT LIABILITIESAccounts payable and accrued expenses $ 6,331,230 $ 4,164,054 Accrued wages and benefits 107,940 86,655 Amounts due to Florida Department of Children and Families 2,174 306 Deferred revenues 1,645,398 334,506

TOTAL LIABILITIES 8,086,742 4,585,521

COMMITMENTS AND CONTINGENCIES

UNRESTRICTED NET ASSETS 544,082 366,706

TOTAL LIABILITIES AND NET ASSETS $ 8,630,824 $ 4,952,227


STATEMENTS OF FINANCIAL POSITION

June 30, 2015 and 2014

ASSETS

LIABILITIES AND NET ASSETS


- 4 -

2015 2014

SUPPORT AND REVENUEGrant and contract revenue $ 56,470,458 $ 57,581,542

EXPENSESProgram Services Expenses:

Adult mental health program 25,743,917 26,077,984 Adult substance abuse program 15,049,367 14,732,408 Children/adolescent substance abuse health program 7,175,336 7,879,270 Children/adolescent mental health program 6,230,428 6,952,712

TOTAL PROGRAM SERVICES EXPENSES 54,199,048 55,642,374

Support services - management and general 2,094,034 1,653,876

TOTAL EXPENSES 56,293,082 57,296,250

INCREASE IN UNRESTRICTED NET ASSETS 177,376 285,292

NET ASSETS AT BEGINNING OF YEAR 366,706 81,414

NET ASSETS AT END OF YEAR $ 544,082 $ 366,706


STATEMENTS OF OPERATIONS AND CHANGES IN NET ASSETS



- 5 -

2015 2014

CASH FLOWS FROM OPERATING ACTIVITIESIncrease in unrestricted net assets 177,376$ 285,292$ Adjustments to reconcile increase in unrestricted net assets to net cash

provided by (used in) operating activitiesDepreciation expense 131,466 12,727 (Decrease) increase in operating assets and liabilities:

Accounts receivable (3,614,333) 3,915,152 Prepaid expenses (9,038) (13,515) Other assets 645 8,053 Accounts payable and accrued expenses 2,167,176 (6,432,525) Wages and benefits 21,285 29,364 Due to Florida Department of Children and Families 1,868 (5,044) Deferred revenues 1,310,892 320,256

NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 187,337 (1,880,240)

CASH FLOWS FROM INVESTING ACTIVITIESPurchase of fixed assets (288,697) (285,615)

DECREASE IN CASH AND CASH EQUIVALENTS (101,360) (2,165,855)

CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 634,668 2,800,523

CASH AND CASH EQUIVALENTS AT END OF YEAR 533,308$ 634,668$


STATEMENTS OF CASH FLOWS


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NOTES TO THE FINANCIAL STATEMENTS

Years Ended June 30, 2015 and 2014 NOTE 1 - NATURE AND PURPOSE OF THE ORGANIZATION

Central Florida Cares Health System, Inc. (“CFCHS”) is a not-for-profit corporation incorporated in the state of Florida. CFCHS is the managing entity for a network of publicly funded, licensed substance abuse and mental health providers who collectively operate a range of behavioral health services to form an integrated system of care. CFCHS’s network providers offer prevention, intervention, treat-ment and supportive services to clients residing throughout four Central Florida counties: Brevard, Orange, Osceola and Seminole. As a managing entity, CFCHS receives funding from the State of Florida Department of Children and Families (“DCF”) and enters into subcontracts with substance abuse and mental health providers (the “Providers”) who, in turn, deliver services to eligible clients. CFCHS is responsible to DCF for monitoring and oversight of the Providers’ activities. CFCHS is governed by a board comprised of consumers, stakeholders and community-based providers.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following are explanations of CFCHS’s significant accounting policies that are necessary to understand the financial statements. Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. Cash Equivalents Highly liquid debt instruments with original maturities of three months or less are considered to be cash equivalents. Accounts receivable Accounts receivable includes amounts due from DCF under grants and funding contracts. Credit risk related to amounts due from DCF is somewhat mitigated by the taxing authority of the state of Florida. Accordingly, an allowance for uncollectible amounts has not been provided.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Property and Equipment Expenditures for property and equipment with a cost in excess $5,000 are capitalized. Depreciation is provided using the straight-line method over the estimated useful lives of the assets, ranging from 3 to 4 years. Donations of property and equipment are recorded as contributions at their estimated fair value at the date of donation. Depreciation expense for the years ended June 30, 2015 and 2014 was $131,466 and $12,727, respectively, and accumulated depreciation was $148,396 and $16,930, respectively. Due to Florida Department of Children and Families (“DCF”) Interest income of $6,566 and $4,135 for the years ended June 30, 2015 and 2014, respectively, was earned on advances received from DCF under CFCHS’s managing entity contract. Interest income earned on advances belongs to DCF and, accordingly, is not reported as revenues in these financial statements. Contributions Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support depending on the existence or nature of any donor restrictions. Temporarily restricted contributions are reported as increases in unrestricted net assets when the restrictions expire or are otherwise satisfied. There were no donor-restricted net assets at June 30, 2015 and 2014. Revenue Recognition CFCHS receives funding under a performance and expense reimbursement contract with DCF. Performance contract revenue is recognized when the unit of service has been provided or the performance objective has been completed. Cost reimburse-ment revenue is recognized when the allowable costs, as defined by the contract, are incurred. Income Taxes CFCHS has been recognized as exempt from federal income taxes under Section 50l(c)(3) of the Internal Revenue Code. As a result, income earned in furtherance of its tax-exempt purpose is exempt from federal and state income taxes. Accordingly, these financial statements include no provision for income taxes. CFCHS has not taken any tax positions that are subject to a significant degree of uncertainty. Tax filings for the three most recent tax years remain subject to examination by federal and state taxing authorities. Fair Value of Financial Instruments The carrying values of financial instruments, including cash and cash equivalents, receivables and payables, approximate their fair values.

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NOTE 3 - COMMITMENTS AND CONTINGENCIES DCF Contract On June 28, 2012, CFCHS signed a four-year managing entity contract with DCF for approximately $226 million over the four-year term of the contract. CFCHS receives substantially all of its support and revenue from the contract with DCF. CFCHS is economically dependent on the continuation of funding under the contract, which expires on June 30, 2016. The DCF contract provides for reimbursement of the eligible direct and indirect costs of providing certain program services. The contract is subject to audit or review and retroactive adjustment based on a final determination by DCF of eligible reimbursable expenditures. The effect of such adjustments, if any, cannot be determined at this time, and no provision has been made for any such adjustment in the financial statements. Florida Council for Community Mental Health (“FCCMH”) On March 1, 2015, CFCHS entered into a seven-month contract with FCCMH to provide support to the grant entitled “Florida Linking Individuals Needing Care” (“Florida LINC”) Project. Total value of the contract is $62,000. The amount due from FCCMH as of June 30, 2015 is $10,333. Leases CFCHS has noncancellable operating leases, primarily for office space and equipment that expire at June 30, 2016. Rent expense for operating leases for the years ended June 30, 2015 and 2014 was approximately $119,042 and $116,713, respectively. Future minimum lease payments under noncancellable operating leases (with initial or remaining lease terms in excess of one year) as of June 30, 2015, are as follows:

Year Ending June 30,

Amount

2016 $ 101,299 Credit Risk on Bank Deposits CFCHS maintains its deposits with a large, international commercial bank, which management believes to be of high-credit quality. At June 30, 2015 and 2014, CFCHS’s deposits with this bank exceeded FDIC insurance coverage by approxi-mately $283,000 and $384,000, respectively.

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NOTE 4 - EMPLOYEE BENEFIT PLAN CFCHS sponsors a 403(b) defined-contribution retirement plan (the “Plan”) covering all eligible employees. Under the Plan, employees are eligible to make salary deferrals once they have completed three months of service and have attained age 18. For the years ended June 30, 2015 and 2014, CFCHS made discretionary contributions to the Plan of 5% of each participant’s compensation. Pension expense for the years ended June 30, 2015 and 2014 was approximately $58,500 and $45,000, respectively.

NOTE 5 - MATCHING REQUIREMENTS Certain contracts require a local match for contracted services performed by Providers. The Providers are responsible for meeting the match requirements. Based on match information provided to CFCHS by the Providers, the local match requirements have been met.

NOTE 6 - RELATED-PARTY TRANSACTIONS Members of the Board of Directors include key employees of certain Providers who contract for services with CFCHS. For the years ended June 30, 2015 and 2014, payments to these Providers were approximately $47.4 million and $46.9 million, respectively. Amounts payable to these Providers at June 30, 2015 and 2014 were approximately $5.0 million and $3.4 million, respectively.

NOTE 7 - SUBSEQUENT EVENTS Subsequent events have been evaluated for reporting and disclosure through December 17, 2015, the date the financial statements were available to be issued.

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- 11 -


NOTES TO THE SCHEDULE OF FUNCTIONAL EXPENSES

Year Ended June 30, 2015 NOTE 1 - FUNCTIONAL ALLOCATION OF EXPENSES

The costs of providing the various programs and other activities are presented in the schedule of functional expenses and have been summarized on a functional basis in the statements of operations. As a managing entity, all costs, except for subcontractor expenses, are classified as supporting services expenses.

NOTE 2 - MANAGEMENT AND GENERAL ALLOCATION OF EXPENSES Management and general expenses are allocated to programs based on the proportion of each program’s subcontracted services to total subcontracted services.

AGENCY: Central Florida Cares Health System, Inc. DATE PREPARED: 10/21/2015

CONTRACTS: GHME1 BUDGET PERIOD: 07/01/2014 to 06/30/2015

PART I: ACTUAL FUNDING SOURCES & REVENUES

FUNDING SOURCES & REVENUES Assessment BNET Case MgmntCrisis

StabilizationCrisis Support -

Emergency Day/Night

Drop In/Self Help

IA. STATE SAMH FUNDING From Central Region Circuits 9 & 18 347,537$ 951,000$ 1,843,972$ 8,872,939$ 3,729,810$ 226,860$ 24,000$ From Other Circuits From District 8 - - - - - - From Tallahassee DCF - - - - - - Other - - - - - - -

TOTAL STATE SAMH FUNDING = 347,537 951,000 1,843,972 8,872,939 3,729,810 226,860 24,000

IB. OTHER GOVT. FUNDING (1) Other State Agency Funding - - - - - - - (2) Medicaid - - - - - - - (3) Local Government - - - - - - - (4) Federal Grants and Contracts - - - - - - - (5) In-kind from local govt. only - - - - - - -

TOT. OTHER GOVT. FUNDING = - - - - - - -

IC. ALL OTHER REVENUES (1) 1st & 2nd Party Payments - - - - - - - (2) 3rd Party Payments (except Medicare) - - - - - - - (3) Medicare - - - - - - - (4) Contributions and Donations - - - - - - - (5) Other - - - - - - - (6) Refunds - - - - - - - (7) In-kind - - - - - - -

TOT. ALL OTHER REVENUES = - - - - - - -

TOTAL FUNDING = 347,537$ 951,000$ 1,843,972$ 8,872,939$ 3,729,810$ 226,860$ 24,000$

See Independent Auditor's Report.

AUDIT SCHEDULESUBSTANCE ABUSE AND MENTAL HEALTH SERVICES

PROGRAM / COST CENTER ACTUAL EXPENSES AND REVENUES SCHEDULE

STATE-DESIGNATED SAMH COST CENTERSSTATE SAMH-FUNDED COST CENTERS

AMH/CMH/ASA/CSA

In Home and On Site Inpatient

Intensive Case

ManagementInter-

ventionMedical Services Respite

Outpatient Individual Outreach Prevention

Prevention/ Intervention-

Day Residential I

399,708$ 410,097$ 9,690$ 1,033,715$ 2,843,705$ 6,142$ 786,763$ 1,224,381$ 2,735,052$ 34,408$ 1,540,040$

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

399,708 410,097 9,690 1,033,715 2,843,705 6,142 786,763 1,224,381 2,735,052 34,408 1,540,040

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

399,708$ 410,097$ 9,690$ 1,033,715$ 2,843,705$ 6,142$ 786,763$ 1,224,381$ 2,735,052$ 34,408$ 1,540,040$

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AMH/CMH/ASA/CSA




FUNDING SOURCES & REVENUESResidential

IIResidential

IIIResidential

IVShort-Term Residential

Substance Abuse Detox.

Supportive Housing Living

Sheltered Employment

IA. STATE SAMH FUNDING From Central Region Circuits 9 & 18 6,325,478$ 842,381$ 372,607$ 2,766,728$ 4,808,683$ 279,380$ 66,272$ From Other Circuits From District 8 - - - - - - From Tallahassee DCF - - - - - - Other - - - - - - -

TOTAL STATE SAMH FUNDING = 6,325,478 842,381 372,607 2,766,728 4,808,683 279,380 66,272

IB. OTHER GOVT. FUNDING (1) Other State Agency Funding - - - - - - - (2) Medicaid - - - - - - - (3) Local Government - - - - - - - (4) Federal Grants and Contracts - - - - - - - (5) In-kind from local govt. only - - - - - - -

TOT. OTHER GOVT. FUNDING = - - - - - - -

IC. ALL OTHER REVENUES (1) 1st & 2nd Party Payments - - - - - - - (2) 3rd Party Payments (except Medicare) - - - - - - - (3) Medicare - - - - - - - (4) Contributions and Donations - - - - - - - (5) Other - - - - - - - (6) Refunds - - - - - - - (7) In-kind - - - - - - -

TOT. ALL OTHER REVENUES = - - - - - - -

TOTAL FUNDING = 6,325,478$ 842,381$ 372,607$ 2,766,728$ 4,808,683$ 279,380$ 66,272$


AMH/CMH/ASA/CSA




TASC

Incidental Expenses (Includes

IDP/ADTRT) AftercareInformation and Referral

Outpatient Detox.

Outpatient Group

Room and Board with Supervision

Level II


Level IIIIntervention

GroupAftercare

Group

1,247,057$ 183,512$ 8,810$ 345,712$ 436,708$ 579,757$ 1,736,346$ 969,150$ 190,224$ 843$

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

1,247,057 183,512 8,810 345,712 436,708 579,757 1,736,346 969,150 190,224 843

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

1,247,057$ 183,512$ 8,810$ 345,712$ 436,708$ 579,757$ 1,736,346$ 969,150$ 190,224$ 843$

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AMH/CMH/ASA/CSA




FUNDING SOURCES & REVENUESPPW

Services

FIT-Family Intensive

Treatment FACT Teams

Mental Health Club

House

Total for AMH/CMH/A

SA/CSA

IA. STATE SAMH FUNDING From Central Region Circuits 9 & 18 1,883,426$ 220,592$ 3,558,975$ 356,588$ 54,199,048$ From Other Circuits From District 9 - - - - - From Tallahassee DCF - - - - - Other - - - - -

TOTAL STATE SAMH FUNDING = 1,883,426 220,592 3,558,975 356,588 54,199,048

IB. OTHER GOVT. FUNDING (1) Other State Agency Funding - - - - - (2) Medicaid - - - - - (3) Local Government - - - - - (4) Federal Grants and Contracts - - - - - (5) In-kind from local govt. only - - - - -

TOT. OTHER GOVT. FUNDING = - - - - -

IC. ALL OTHER REVENUES (1) 1st & 2nd Party Payments - - - - - (2) 3rd Party Payments (except Medicare) - - - - - (3) Medicare - - - - - (4) Contributions and Donations - - - - - (5) Other - - - - - (6) Refunds - - - - - (7) In-kind - - - - -

TOT. ALL OTHER REVENUES = - - - - -

TOTAL FUNDING = 1,883,426$ 220,592$ 3,558,975$ 356,588$ 54,199,048$

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AMH/CMH/ASA/CSA






FUNDING SOURCES & REVENUES

Admin-istrative Services

Total for State SAMH Cost

Centers

Total for Non-State-Funded SAMH Cost

Centers

Tot. for All State-Designated SAMH

Cost CentersNon-SAMH Cost Centers Total Funding

IA. STATE SAMH FUNDING From Central Region Circuits 9 & 18 2,242,780$ 56,441,828$ -$ 56,441,828$ -$ 56,441,828$ From Other Circuits - - - - - - From Other - - - - - From Tallahassee DCF 7,963 7,963 - 7,963 - 7,963 Other - - - - 20,667 20,667

TOTAL STATE SAMH FUNDING = 2,250,743 56,449,791 - 56,449,791 20,667 56,470,458

IB. OTHER GOVT. FUNDING (1) Other State Agency Funding - - - - - - (2) Medicaid - - - - - - (3) Local Government - - - - - - (4) Federal Grants and Contracts - - - - - (5) In-kind from local govt. only - - - - - -

TOT. OTHER GOVT. FUNDING = - - - - - -

IC. ALL OTHER REVENUES (1) 1st & 2nd Party Payments - - - - - - (2) 3rd Party Payments (except Medicare) - - - - - - (3) Medicare - - - - - - (4) Contributions and Donations - - - - - - (5) Other - Interest & Misc - - - - - - (6) Refunds - - - - - - (7) In-kind - - - - - -

TOT. ALL OTHER REVENUES = - - - - - -

TOTAL FUNDING = 2,250,743$ 56,449,791$ -$ 56,449,791$ 20,667$ 56,470,458$

AUDIT SCHEDULESUBSTANCE ABUSE & MENTAL HEALTH SERVICES


- 15 -



PART II: ACTUAL EXPENSEScc02 cc04 cc06

EXPENSE CATEGORIES Assessment BNET Case MgmntCrisis

StabilizationCrisis Support -

Emergency Day/Night

Drop In/Self Help

IIA. PERSONNEL EXPENSES (1) Salaries -$ -$ -$ -$ -$ -$ -$ (2) Fringe Benefits - - - - - - -

TOTAL PERSONNEL EXPENSES = - - - - - - -

IIB. OTHER EXPENSES (1) Building Occupancy - - - - - - - (2) Professional Services - - - - - - - (3) Travel - - - - - - - (4) Equipment - - - - - - - (5) Food Services - - - - - - - (6) Medical and Pharmacy - - - - - - - (7) Subcontracted Services: - - - - - - -

From Central Region Circuits 9 & 18 347,537 951,000 1,843,972 8,872,939 3,729,810 226,860 24,000 From Other CircuitsFrom Local Government - - - - - - -

(8) Insurance - - - - - - - (9) Interest Paid - - - - - - - (10) Operating Supplies & Expenses - - - - - - - (11) Other - - - - - - - (12) Donated Items - - - - - - -

TOTAL OTHER EXPENSES = 347,537 951,000 1,843,972 8,872,939 3,729,810 226,860 24,000

TOT. PERSONNEL & OTH. EXP. = 347,537 951,000 1,843,972 8,872,939 3,729,810 226,860 24,000

IIC. DISTRIBUTED INDIRECT COSTS (a) Other Support Costs (Optional) - - - - - - - (b) Administration 13,366 36,575 70,919 341,250 143,447 8,725 923

TOT. DISTR'D INDIRECT COSTS = 13,366 36,575 70,919 341,250 143,447 8,725 923

TOTAL ACTUAL OPER. EXPENSES = 360,903 987,575 1,914,891 9,214,189 3,873,257 235,585 24,923

IID. UNALLOWABLE COSTS - - - - - - -

TOT. ALLOWABLE OPER. EXP. 360,903$ 987,575$ 1,914,891$ 9,214,189$ 3,873,257$ 235,585$ 24,923$

IIF. CAPITAL EXPENDITURES -$ -$ -$ -$ -$ -$ -$



AMH/CMH/ASA/CSA



cc10 cc12,14 cc11 cc12,14 cc40 cc40 cc29

In Home and On Site Inpatient

Intensive Case

ManagementInter-

ventionMedical Services Respite

Outpatient Individual Outreach Prevention

Prevention/ Intervention-

Day Residential I

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

399,708 410,097 9,690 1,033,715 2,843,705 6,142 786,763 1,224,381 2,735,052 34,408 1,540,040

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

399,708 410,097 9,690 1,033,715 2,843,705 6,142 786,763 1,224,381 2,735,052 34,408 1,540,040

399,708 410,097 9,690 1,033,715 2,843,705 6,142 786,763 1,224,381 2,735,052 34,408 1,540,040

- - - - - - - - - - - 15,373 15,772 373 39,756 109,368 236 30,259 47,089 105,189 1,323 59,229 15,373 15,772 373 39,756 109,368 236 30,259 47,089 105,189 1,323 59,229

415,081 425,869 10,063 1,073,471 2,953,073 6,378 817,022 1,271,470 2,840,241 35,731 1,599,269

- - - - - - - - - - -

415,081$ 425,869$ 10,063$ 1,073,471$ 2,953,073$ 6,378$ 817,022$ 1,271,470$ 2,840,241$ 35,731$ 1,599,269$

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

- 16 -


AMH/CMH/ASA/CSA



PART II: ACTUAL EXPENSEScc36 cc15 cc16 cc18 cc16

EXPENSE CATEGORIESResidential

IIResidential

IIIResidential

IVShort-Term Residential

Substance Abuse Detox.

Supportive Housing Living

Supported Housing

IIA. PERSONNEL EXPENSES (1) Salaries -$ -$ -$ -$ -$ -$ -$ (2) Fringe Benefits - - - - - - -

TOTAL PERSONNEL EXPENSES = - - - - - - -

IIB. OTHER EXPENSES (1) Building Occupancy - - - - - - - (2) Professional Services - - - - - - - (3) Travel - - - - - - - (4) Equipment - - - - - - - (5) Food Services - - - - - - - (6) Medical and Pharmacy - - - - - - - (7) Subcontracted Services: - - - - - - -

From Central Region Circuits 9 & 18 6,325,478 842,381 372,607 2,766,728 4,808,683 279,380 66,272 From Other CircuitsFrom Local Government - - - - - - -

(8) Insurance - - - - - - - (9) Interest Paid - - - - - - - (10) Operating Supplies & Expenses - - - - - - - (11) Other - - - - - - - (12) Donated Items - - - - - - -

TOTAL OTHER EXPENSES = 6,325,478 842,381 372,607 2,766,728 4,808,683 279,380 66,272

TOT. PERSONNEL & OTH. EXP. = 6,325,478 842,381 372,607 2,766,728 4,808,683 279,380 66,272

IIC. DISTRIBUTED INDIRECT COSTS (a) Other Support Costs (Optional) - - - - - - - (b) Administration 243,276 32,398 14,330 106,407 184,940 10,745 2,549

TOT. DISTR'D INDIRECT COSTS = 243,276 32,398 14,330 106,407 184,940 10,745 2,549

TOT. ACTUAL OPER. EXPENSES = 6,568,754 874,779 386,937 2,873,135 4,993,623 290,125 68,821

IID. UNALLOWABLE COSTS - - - - - - -

TOT. ALLOWABLE OPER. EXP. 6,568,754$ 874,779$ 386,937$ 2,873,135$ 4,993,623$ 290,125$ 68,821$

IIF. CAPITAL EXPENDITURES -$ -$ -$ -$ -$ -$ -$





AMH/CMH/ASA/CSA

cc08 cc08 cc08

TASC

Incidental Expenses (Includes

IDP/ADTRT) AftercareInformation and Referral

Outpatient Detox.

Outpatient Group


Level II


Level IIIIntervention

GroupAftercare

Group

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

1,247,057 183,512 8,810 345,712 436,708 579,757 1,736,346 969,150 190,224 843

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

1,247,057 183,512 8,810 345,712 436,708 579,757 1,736,346 969,150 190,224 843

1,247,057 183,512 8,810 345,712 436,708 579,757 1,736,346 969,150 190,224 843

- - - - - - - - - - 47,961 7,058 339 13,296 16,796 22,297 66,779 37,273 7,316 32 47,961 7,058 339 13,296 16,796 22,297 66,779 37,273 7,316 32

1,295,018 190,570 9,149 359,008 453,504 602,054 1,803,125 1,006,423 197,540 875

- - - - - - - - - -

1,295,018$ 190,570$ 9,149$ 359,008$ 453,504$ 602,054$ 1,803,125$ 1,006,423$ 197,540$ 875$

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$

- 17 -


AMH/CMH/ASA/CSA



PART II: ACTUAL EXPENSESSCP

EXPENSE CATEGORIESPPW

Services

FIT-Family Intensive

Treatment FACT Teams

Mental Health Club

House

Total for AMH/CMH/A

SA/CSA

IIA. PERSONNEL EXPENSES (1) Salaries -$ -$ -$ -$ -$ (2) Fringe Benefits - - - - -

TOTAL PERSONNEL EXPENSES = - - - - -

IIB. OTHER EXPENSES (1) Building Occupancy - - - - - (2) Professional Services - - - - - (3) Travel - - - - - (4) Equipment - - - - - (5) Food Services - - - - - (6) Medical and Pharmacy - - - - - (7) Subcontracted Services: - - - - -

From Central Region Circuits 9 & 18 1,883,426 220,592 3,558,975 356,588 54,199,048 From Other Circuits - From Local Government - - - - -

(8) Insurance - - - - - (9) Interest Paid - - - - - (10) Operating Supplies & Expenses - - - - - (11) Other - - - - - (12) Donated Items - - - - -

TOTAL OTHER EXPENSES = 1,883,426 220,592 3,558,975 356,588 54,199,048

TOT. PERSONNEL & OTH. EXP. = 1,883,426 220,592 3,558,975 356,588 54,199,048

IIC. DISTRIBUTED INDIRECT COSTS (a) Other Support Costs (Optional) - - - - - (b) Administration 72,436 8,484 136,877 13,714 2,084,475

TOT. DISTR'D INDIRECT COSTS = 72,436 8,484 136,877 13,714 2,084,475

TOTAL ACTUAL OPER. EXPENSES = 1,955,862 229,076 3,695,852 370,302 56,283,523

IID. UNALLOWABLE COSTS - - - - -

TOT. ALLOWABLE OPER. EXP. 1,955,862$ 229,076$ 3,695,852$ 370,302$ 56,283,523$

IIF. CAPITAL EXPENDITURES -$ -$ -$ -$ -$


- 18 -




AMH/CMH/ASA/CSA



PART II: ACTUAL EXPENSES

EXPENSE CATEGORIES

Admin-istrative Services

Total for State SAMH Cost

Centers

Total for Non-State-Funded SAMH Cost

Centers

Tot. for All State-Designated SAMH

Cost CentersNon-SAMH Cost Centers Administration

Total Expenses

IIA. PERSONNEL EXPENSES (1) Salaries -$ -$ -$ -$ -$ 1,137,963$ 1,137,963$ (2) Fringe Benefits - - - - - 266,176 266,176

TOTAL PERSONNEL EXPENSES = - - - - - 1,404,139 1,404,139

IIB. OTHER EXPENSES (1) Building Occupancy - - - - - 119,807 119,807 (2) Professional Services - - - - - 245,430 245,430 (3) Travel - - - - - 17,546 17,546 (4) Equipment - - - - - 23,428 23,428 (5) Telephone & Internet - - - - - 29,286 29,286 (6) Trainins Meeting Seminars - - - - - 55,128 55,128 (7) Subcontracted Services: - - - - - - -

From Central Region Circuits 9 & 1 - 54,199,048 - 54,199,048 - - 54,199,048 From Other Circuits - - - - - - - From Local Government - - - - - - - Federal Grants and Contracts - - - - - - -

(8) Depreciation Expenses - - - - - 131,466 131,466 (9) Interest Paid - - - - - - - (10) Operating Supplies & Expenses - - - - - 31,678 31,678 (11) Dues & Subscriptions - - - - - 8,081 8,081 (12) Other - - - - - 28,045 28,045

TOTAL OTHER EXPENSES = - 54,199,048 - 54,199,048 - 689,895 54,888,943

TOT. PERSONNEL & OTH. EXP. = - 54,199,048 - 54,199,048 - 2,094,034 56,293,082

IIC. DISTRIBUTED INDIRECT COSTS (a) Other Support Costs (Optional) - - - - - - - (b) Administration - 2,084,475 - 2,084,475 - (2,084,475) -

TOT. DISTR'D INDIRECT COSTS = - 2,084,475 - 2,084,475 - (2,084,475) -

TOTAL ACTUAL OPER. EXPENSES = - 56,283,523 - 56,283,523 - 9,559 56,293,082

IID. UNALLOWABLE COSTS - - - - - (9,559) (9,559)

TOT. ALLOWABLE OPER. EXP. -$ 56,283,523$ -$ 56,283,523$ -$ -$ 56,283,523$

IIF. CAPITAL EXPENDITURES -$ -$ -$ -$ 288,697$ 288,697$ -

- 19 -


AUDIT SCHEDULESUBSTANCE ABUSE & MENTAL HEALTH SERVICES


- 20 -

1 Total expenditures -$

2 Less: other state and federal funds -

3 Less: non-match SAMH funds -

4 Less: unallowable costs per 65E-14, F.A.C -

5 Total allowable expenditures (sum of lines 1, 2, 3 and 4) -

6 Maximum available earnings (line 5 x 75%) -

7 Amount of state funds requiring match -

8 Amount due to Department -$

NOTE:

Central Florida Cares Health System, Inc. has met its match requirements related to the amount of state funds requiring match ($8.8M for contract GHME1) through match provided by its subcontractors. Management has received schedules of state earnings from each subcontractor indicating that their individual matches have been met.


SCHEDULE OF STATE EARNINGS (Unaudited)

Year Ended June 30, 2015

See

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- 21

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- 22 -

1 2 3

Revenues from Grantee: N/ARent -$ -$ -$ -$ Services - - - - Interest - - - - Other - - - -

TOTAL REVENUES FROM GRANTEE - - - -

Expenses Associated with Grantee Transactions:Personnel Services - - - - Depreciation - - - - Interest - - - - Other - - - -

TOTAL ASSOCIATED EXPENSES - - - -

RELATED-PARTY TRANSACTION ADJUSTMENT -$ -$ -$ -$

NOTE: There is no activity to report on this schedule.

TotalRelated Party

Allocation of Related-Party Transaction Adjustment

State-Designated Cost Centers


SCHEDULE OF RELATED-PARTY TRANSACTION ADJUSTMENTS


SINGLE AUDIT

- 23 -

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND

ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors of Central Florida Cares Health System, Inc. Orlando, Florida We have audited, in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Central Florida Cares Health System, Inc. (“CFCHS”), which comprise the statement of financial position as of June 30, 2015, and the related unrestricted support and revenue, expenses and other changes in unrestricted net assets; changes in net assets; and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated December 17, 2015.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered CFCHS’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of CFCHS’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of CFCHS’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of CFCHS’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be material weakness or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

- 24 -

To the Board of Directors of Central Florida Cares Health System, Inc. Compliance and Other Matters

As part of obtaining reasonable assurance about whether CFCHS’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. MOORE STEPHENS LOVELACE, P.A. Certified Public Accountants Orlando, Florida December 17, 2015

- 25 -

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE

FINANCIAL ASSISTANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 AND CHAPTER 10.650, RULES OF THE AUDITOR GENERAL

To the Board of Directors of Central Florida Cares Health System, Inc. Orlando, Florida Report on Compliance for Each Major Federal Program and State Project

We have audited Central Florida Cares Health System, Inc.’s (“CFCHS”) compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (“OMB”) Compliance Supplement, and the requirements described in the Department of Financial Services’ State Projects Compliance Supplement, that could have a direct and material effect on each of CFCHS’s major federal programs and state projects for the year ended June 30, 2015. CFCHS’s major federal programs and state projects are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs and state projects.

Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of CFCHS’s major federal programs and state projects based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; and Chapter 10.650, Rules of the Auditor General. Those standards, OMB Circular A-133, and Chapter 10.650, Rules of the Auditor General, require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program or state project occurred. An audit includes examining, on a test basis, evidence about CFCHS’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program and state project. However, our audit does not provide a legal determination of CFCHS’s compliance.

To the Board of Directors of Central Florida Cares Health System, Inc.

- 26 -

Opinion on Each Major Federal Program and State Project

In our opinion, CFCHS complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs and state projects for the year ended June 30, 2015.

Report on Internal Control over Compliance

Management of CFCHS is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered CFCHS’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program or state project to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and state project and to test and report on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10.650, Rules of the Auditor General, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of CFCHS’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct noncompliance with a type of compliance requirement of a federal program or state project on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program or state project will not be prevented, or detected and corrected on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with the type of compliance requirement of a federal program or state project that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses, or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and results of that testing based on the requirements of OMB Circular A-133 and Chapter 10.650, Rules of the Auditor General. Accordingly, this report is not suitable for any other purpose.

To the Board of Directors of Central Florida Cares Health System, Inc.

- 27 -

Report on Schedule of Expenditures of Federal Awards and State financial Assistance

We have audited the financial statements of CFCHS as of and for the year ended June 30, 2015 and have issued our report thereon dated December 17, 2015, which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards and state financial assistance for the year ended June 30, 2015, is presented for purposes of additional analysis, as required by the U.S. OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and Chapter 10.650, Rules of the Auditor General, and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. MOORE STEPHENS LOVELACE, P.A. Certified Public Accountants Orlando, Florida December 17, 2015

The accompanying notes are an integral part of this schedule.

- 28 -

Federal/State Agency/Pass-through Grantor Federal Program/State Projects

CFDA CSFA

Numbers

Contract/ Grant

Numbers Expenditures

Transfer to Sub-

recipients

FEDERAL PROGRAMS

U.S. Department of Health and Human ServicesPassed-through:State of Florida Department of Children and Families:

Projects for Assistance in Transition from Homelessness (PATH) 93.150 GHME1 697,811$ 680,206$ Temporary Assistance for Needy Families 93.558 GHME1 1,235,047 728,970 Children's Health Insurance Program 93.767 GHME1 679,495 675,476 Medical Assistance Program 93.778 GHME1 991,501 790,516 Block Grants for Community Mental Health Services 93.958 GHME1 2,363,517 2,363,517 Block Grants for Prevention & Treatment of Substance Abuse 93.959 GHME1 10,565,890 9,903,996

Total State of Florida Department of Children and Families 16,533,261 15,142,681

Passed-through from Florida Council for Community Mental Health:Substance abuse and mental health services 93.243 SM061748 8,885 -

Total U.S. Department of Health and Human Services 16,542,146 15,142,681

Total Expenditures of Federal Awards 16,542,146 15,142,681

STATE PROJECTS

State of Florida Department of Children and FamiliesCommunity Forensic Beds and Competency Restoration 60.114 GHME1 641,113 608,712

Total State of Florida Department of Children and Families 641,113 608,712

Total Expenditures of State Financial Assistance 641,113 608,712

Total Expenditures of Federal Awards and State Financial Assistance 17,183,259$ 15,751,393$


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND


STATE FINANCIAL ASSISTANCE

- 29 -


NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE


NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the “Schedule”) includes the federal and state grant activity for Central Florida Cares Health System, Inc. (“CFCHS”) under programs of the federal government and the state of Florida for the year ended June 30, 2015. The information in this Schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and Chapter 10.650, Rules of the State of Florida Auditor General. Because the Schedule presents only a selected portion of the operations of CFCHS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CFCHS. Pass-through entity identifying numbers are presented, where available.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

NOTE 3 - OTHER STATE FINANCIAL ASSISTANCE RECEIVED CFCHS received funding from the State of Florida Department of Children and Families that were not subject to Section 215.97, Florida Statutes, as follows;

State of Florida Department of Children and Families

Agency or Pass-Through

Number

Current Year

Expenditure

Transfer to

Sub-recipients A. Matching Funds for Federal Programs:

State matching Funds-93.767 Children’s Health Insurance Program GHME1

$ 271,505

$ 271,505

State Matching Funds-93.958 Block Grants for Community Mental Health Services GHME1

26,381,627

25,558,812

State Matching Funds-93.959 Block Grants for Prevention & Treatment of Substance Abuse GHME1

11,833,235

11,828,293

State Matching Funds-93.778 Medical Assistance Program

GHME1

789,048

789,048

Total State Funds Awarded for Matching

$ 39,275,415

$ 38,447,658

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SCHEDULE OF FINDINGS AND QUESTIONED COSTS

Year Ended June 30, 2015 SECTION I - SUMMARY OF INDEPENDENT AUDITOR’S RESULTS Financial Statements

Type of Auditor’s Report Issued: Unmodified Opinion • Internal control over financial reporting: • Significant deficiency(ies) identified? Yes X None reported

• Material weakness(es) identified? Yes X No

• Noncompliance material to financial statements noted? Yes X No

Federal Awards and State Financial Assistance Internal control over major federal programs and state projects: • Significant deficiency(ies) identified?

Yes X None reported

• Material weakness(es) identified? Yes X No Type of auditor’s report issued on compliance for major federal programs and state projects: Unmodified Opinion Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of Circular A-133?

Yes

X No

Identification of Major Federal Programs and State Projects: CFDA Numbers Name of Federal Programs 93.150 Projects for Assistance in Transition from Homelessness (PATH) 93.558 Temporary Assistance for Needy Families 93.767 Children’s Health Insurance Program 93.778 Medical Assistance Program 93.958 Block Grants for Community Mental Health Services 93.959 Block Grants for Prevention & Treatment of Substance Abuse CSFA Number Name of State Project 60.114 Community Forensic Beds and Competency Restoration Dollar threshold used to distinguish between Type A and Type B programs: Federal $496,264 State $192,334 Auditee qualified as low-risk auditee? Yes X No

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SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)


SECTION II - FINANCIAL STATEMENT FINDINGS SECTION None reported. SECTION III - FEDERAL AWARD AND STATE FINANCIAL ASSISTANCE FINDINGS AND QUESTIONED COSTS SECTION None reported. SECTION IV - PRIOR-YEAR AUDIT FINDINGS Prior year finding have been resolved to our satisfaction. No management letter will be issued in current year.

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