FAC Explorer

Audit 15532

FY End
2023-06-30
Total Expended
$3.39M
Findings
4
Programs
4
Organization: Unison Behavorial Health Group, Inc. (OH)
Year: 2023 Accepted: 2024-02-05
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11725 2023-001 Significant Deficiency - BC
11726 2023-001 Significant Deficiency - BC
588167 2023-001 Significant Deficiency - BC
588168 2023-001 Significant Deficiency - BC

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $1.99M Yes 1
93.498 Provider Relief Fund $475,483 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $260,000 - 0
93.788 Opioid Str $48,197 - 0

Contacts

Name Title Type
M4Z8N5CBM9C5 Stacy Lawson Auditee
4199367308 Paula Bedford Auditor
No contacts on file

Notes to SEFA

Title: PASS‐THROUGH AGENCIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Unison Behavioral Health Group, Inc. ("Unison”) under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operation of Unison, it is not intended to and does not present the financial position, changes in net assets or cash flows of Unison. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass‐through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, Unison utilized a negotiated indirect cost rate of 24.40% during the period from July 1, 2022 to June 30, 2023. Unison has not elected to use the 10.00% de minimis cost rate as permitted by §200.414 of the Uniform Guidance. Unison receives certain federal grants as subawards from non‐federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: See the Notes to the SEFA for chart/table.

Finding Details

Finding 2023-001
2023‐001 – Written Policies Required by the Uniform Guidance Finding Type. Immaterial Noncompliance; Significant Deficiency In Internal Controls Over Compliance (Allowable Costs/Cost Principles and Cash Management) Federal program(s): U.S. Department of Health and Human Services: -COVID‐19 ‐ Provider Relief Fund; Assistance Listing Number 93.498; Passed through the Ohio Department of Medicaid (OMD) -Block Grants for Community Mental Health Services; Assistance Listing Number 93.958; Passed through the Substance Abuse and Mental Health Services Administration (SAMSHA) Criteria. The Uniform Guidance requires a non‐federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (§200.302(6)); 2) Procurement (including bidding and a conflict of interest policy) (§200.318) 3) Allowability of costs charged to federal programs (§200.302(7)); 4) Compensation (personnel and benefits policy) (§200.430 and §200.431); and 5) Travel costs (including mileage and per diem) (§200.474). Condition. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. Cause. This condition appears to be the result of an oversight in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, Unison did not fully comply with the Uniform Guidance applicable to its federal payments received and the allowability of such payments. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that Unison develop and adopt formal written policies, in accordance with the Uniform Guidance. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
Finding 2023-001
2023‐001 – Written Policies Required by the Uniform Guidance Finding Type. Immaterial Noncompliance; Significant Deficiency In Internal Controls Over Compliance (Allowable Costs/Cost Principles and Cash Management) Federal program(s): U.S. Department of Health and Human Services: -COVID‐19 ‐ Provider Relief Fund; Assistance Listing Number 93.498; Passed through the Ohio Department of Medicaid (OMD) -Block Grants for Community Mental Health Services; Assistance Listing Number 93.958; Passed through the Substance Abuse and Mental Health Services Administration (SAMSHA) Criteria. The Uniform Guidance requires a non‐federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (§200.302(6)); 2) Procurement (including bidding and a conflict of interest policy) (§200.318) 3) Allowability of costs charged to federal programs (§200.302(7)); 4) Compensation (personnel and benefits policy) (§200.430 and §200.431); and 5) Travel costs (including mileage and per diem) (§200.474). Condition. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. Cause. This condition appears to be the result of an oversight in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, Unison did not fully comply with the Uniform Guidance applicable to its federal payments received and the allowability of such payments. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that Unison develop and adopt formal written policies, in accordance with the Uniform Guidance. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
Finding 2023-001
2023‐001 – Written Policies Required by the Uniform Guidance Finding Type. Immaterial Noncompliance; Significant Deficiency In Internal Controls Over Compliance (Allowable Costs/Cost Principles and Cash Management) Federal program(s): U.S. Department of Health and Human Services: -COVID‐19 ‐ Provider Relief Fund; Assistance Listing Number 93.498; Passed through the Ohio Department of Medicaid (OMD) -Block Grants for Community Mental Health Services; Assistance Listing Number 93.958; Passed through the Substance Abuse and Mental Health Services Administration (SAMSHA) Criteria. The Uniform Guidance requires a non‐federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (§200.302(6)); 2) Procurement (including bidding and a conflict of interest policy) (§200.318) 3) Allowability of costs charged to federal programs (§200.302(7)); 4) Compensation (personnel and benefits policy) (§200.430 and §200.431); and 5) Travel costs (including mileage and per diem) (§200.474). Condition. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. Cause. This condition appears to be the result of an oversight in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, Unison did not fully comply with the Uniform Guidance applicable to its federal payments received and the allowability of such payments. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that Unison develop and adopt formal written policies, in accordance with the Uniform Guidance. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
Finding 2023-001
2023‐001 – Written Policies Required by the Uniform Guidance Finding Type. Immaterial Noncompliance; Significant Deficiency In Internal Controls Over Compliance (Allowable Costs/Cost Principles and Cash Management) Federal program(s): U.S. Department of Health and Human Services: -COVID‐19 ‐ Provider Relief Fund; Assistance Listing Number 93.498; Passed through the Ohio Department of Medicaid (OMD) -Block Grants for Community Mental Health Services; Assistance Listing Number 93.958; Passed through the Substance Abuse and Mental Health Services Administration (SAMSHA) Criteria. The Uniform Guidance requires a non‐federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (§200.302(6)); 2) Procurement (including bidding and a conflict of interest policy) (§200.318) 3) Allowability of costs charged to federal programs (§200.302(7)); 4) Compensation (personnel and benefits policy) (§200.430 and §200.431); and 5) Travel costs (including mileage and per diem) (§200.474). Condition. Although Unison has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. Cause. This condition appears to be the result of an oversight in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, Unison did not fully comply with the Uniform Guidance applicable to its federal payments received and the allowability of such payments. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that Unison develop and adopt formal written policies, in accordance with the Uniform Guidance. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.