EIN: 341103536
UEI: M4Z8N5CBM9C5
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 13, 2025 (360 days ago).
What is a management decision? →FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
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.
Show full finding ▾Hide full finding ▴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 – Written Policies Required by the Uniform Guidance Auditor Description of Condition and Effect. 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. 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. Auditor Recommendation. We recommend that Unison develop and adopt formal written policies, in accordance with the Uniform Guidance. Corrective Action. Management concurs with the finding. Unison will prepare formal written policies to fully comply with the Uniform Guidance applicable to its federal programs. Responsible Person. Stacy Lawson, Controller Anticipated Completion Date: June 30, 2024
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
FAC accepted this audit on January 9, 2022 — management decision was due July 9, 2022.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Ohio →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
