FAC Explorer

Audit 300923

FY End
2023-06-30
Total Expended
$1.59M
Findings
2
Programs
1
Organization: Ohio Medical Transportation, Inc. D/b/a Medflight of Ohio (OH)
Year: 2023 Accepted: 2024-03-29
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390061 2023-003 Material Weakness - L
966503 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.498 Covid 19 - Provider Relief Fund (prf) and American Rescue Plan (apr) Rural Distribution $1.59M Yes 1

Contacts

Name Title Type
VK69DCKVVH74 Joe Abel Auditee
6147348030 Dawn Stark Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Ohio Medical Transportation, Inc. d/b/a MedFlight of Ohio (the "Corporation") under programs of the federal government for the year ended June 30, 2023. The information in the 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 (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Corporation.Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement except for expenditures related to Assistance Listing Number (ALN) 93.498, Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution. PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Health and Human Services’ (HHS) guidance and frequently asked questions, as outlined in the compliance supplement. For PRF programs, HHS has indicated that the amounts on the Schedule should be reported in correspondence with reporting requirements of the HHS PRF Reporting Portal. Payments from HHS for PRF are assigned to a payment received period, based upon the date each payment from PRF was received. Each period has a specified period of availability and timing of reporting requirements. The Corporation has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance De Minimis Rate Used: N Rate Explanation: The Corporation has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
Assistance Listing, Federal Agency, and Program Name 93.498, U.S. Department of Health and Human Services (HHS), COVID 19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The Post Payment Notice of Reporting Requirements for Provider Relief Fund and American Rescue Plan Rural Distributions dated October 27, 2002, required that the reporting entity report lost revenue calculated using one of the three accepted methodologies in the reporting portal. Amounts entered into the portal should be supported by underlying calculations and details. Condition The Corporation reported incorrect amounts of lost revenue for the third and fourth quarters of the 2022 calendar year within the period 4 portal submission for MedFlight. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The lost revenue reported within Corporation's period 4 portal submission for the third and fourth quarters of the 2022 calendar year did not agree to the Corporation's calculated lost revenue amounts for those quarters. Cause and Effect The period 4 portal submission for MedFlight was not independently reviewed prior to submission to ensure the lost revenue was properly reported within the portal, resulting in the incorrect amount of lost revenue being reported by MedFlight within the portal submission for period 4. The actual calculated amount of lost revenue for the third and fourth quarters of the 2022 calendar year that should have been reported in the portal would have also supported the use of the Provider Relief Funding reported on in period 4. Recommendation The Corporation should implement review procedures to ensure the data uploading into the portal agree to the underlying supporting details and calculation. Views of Responsible Officials and Corrective Action Plan Management agrees and has revised existing internal control processes and policies to implement review and approval procedures to ensure data uploaded into the portal agrees to underlying supporting documentation.
Finding 2023-003
Assistance Listing, Federal Agency, and Program Name 93.498, U.S. Department of Health and Human Services (HHS), COVID 19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The Post Payment Notice of Reporting Requirements for Provider Relief Fund and American Rescue Plan Rural Distributions dated October 27, 2002, required that the reporting entity report lost revenue calculated using one of the three accepted methodologies in the reporting portal. Amounts entered into the portal should be supported by underlying calculations and details. Condition The Corporation reported incorrect amounts of lost revenue for the third and fourth quarters of the 2022 calendar year within the period 4 portal submission for MedFlight. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The lost revenue reported within Corporation's period 4 portal submission for the third and fourth quarters of the 2022 calendar year did not agree to the Corporation's calculated lost revenue amounts for those quarters. Cause and Effect The period 4 portal submission for MedFlight was not independently reviewed prior to submission to ensure the lost revenue was properly reported within the portal, resulting in the incorrect amount of lost revenue being reported by MedFlight within the portal submission for period 4. The actual calculated amount of lost revenue for the third and fourth quarters of the 2022 calendar year that should have been reported in the portal would have also supported the use of the Provider Relief Funding reported on in period 4. Recommendation The Corporation should implement review procedures to ensure the data uploading into the portal agree to the underlying supporting details and calculation. Views of Responsible Officials and Corrective Action Plan Management agrees and has revised existing internal control processes and policies to implement review and approval procedures to ensure data uploaded into the portal agrees to underlying supporting documentation.