Audit 37500

Finding 2022-001 Program Name/Assistance Listing Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Significant Deficiency Compliance Requirement: Allowable Costs, Cost Principles Condition: Unity?s internal controls over compliance related to payroll were not effective. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and the ARP Rural Distribution were provided under the American Rescue Plan Act (Pub. L. No. 117- 2) and are to be used to prevent, prepare for, and respond to coronavirus. The funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Context: During the audit, it was determined that 2 payroll items totaling $17,355 were not recorded accurately under the Provider Relief Fund and ARP Rural Distribution because the calculation of the amount of payroll applicable to the program contained an error. Cause: Management oversight. Effect: Unity?s internal controls around compliance were not effective. Recommendation: We recommend that management review all expenditures for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all errors are identified and corrected. View of Responsible Management will review calculations and support for all payroll expenditures to Officials: ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted above.

Finding 2022-001 Program Name/Assistance Listing Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Significant Deficiency Compliance Requirement: Allowable Costs, Cost Principles Condition: Unity?s internal controls over compliance related to payroll were not effective. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and the ARP Rural Distribution were provided under the American Rescue Plan Act (Pub. L. No. 117- 2) and are to be used to prevent, prepare for, and respond to coronavirus. The funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Context: During the audit, it was determined that 2 payroll items totaling $17,355 were not recorded accurately under the Provider Relief Fund and ARP Rural Distribution because the calculation of the amount of payroll applicable to the program contained an error. Cause: Management oversight. Effect: Unity?s internal controls around compliance were not effective. Recommendation: We recommend that management review all expenditures for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all errors are identified and corrected. View of Responsible Management will review calculations and support for all payroll expenditures to Officials: ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted above.

Finding 2022-001 Program Name/Assistance Listing Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Significant Deficiency Compliance Requirement: Allowable Costs, Cost Principles Condition: Unity?s internal controls over compliance related to payroll were not effective. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and the ARP Rural Distribution were provided under the American Rescue Plan Act (Pub. L. No. 117- 2) and are to be used to prevent, prepare for, and respond to coronavirus. The funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Context: During the audit, it was determined that 2 payroll items totaling $17,355 were not recorded accurately under the Provider Relief Fund and ARP Rural Distribution because the calculation of the amount of payroll applicable to the program contained an error. Cause: Management oversight. Effect: Unity?s internal controls around compliance were not effective. Recommendation: We recommend that management review all expenditures for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all errors are identified and corrected. View of Responsible Management will review calculations and support for all payroll expenditures to Officials: ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted above.

Finding 2022-001 Program Name/Assistance Listing Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Significant Deficiency Compliance Requirement: Allowable Costs, Cost Principles Condition: Unity?s internal controls over compliance related to payroll were not effective. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and the ARP Rural Distribution were provided under the American Rescue Plan Act (Pub. L. No. 117- 2) and are to be used to prevent, prepare for, and respond to coronavirus. The funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Context: During the audit, it was determined that 2 payroll items totaling $17,355 were not recorded accurately under the Provider Relief Fund and ARP Rural Distribution because the calculation of the amount of payroll applicable to the program contained an error. Cause: Management oversight. Effect: Unity?s internal controls around compliance were not effective. Recommendation: We recommend that management review all expenditures for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all errors are identified and corrected. View of Responsible Management will review calculations and support for all payroll expenditures to Officials: ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted above.