An operational audit of the Florida Department of Children and Families (DCF) oversight of the seven non-profit organizations with contracts to serve as substance abuse and mental health (SAMH) managing entities for publicly funded behavioral health services, faulted DCF procurement and oversight of the contracts. A key concern noted by the Florida Auditor General was that DCF was not able to support its conclusions for required cost analyses conducted before awarding managing entity contracts on a non-competitive basis. Six of the seven contracts were awarded using a non-competitive selection process. Additionally, DCF had not consistently ensured that . . .