SoulutionHealth

Submission of Reports: Federal Agency: U.S. Department of Health and Human Services. Award Name: Access and Delivery Hub for Opioid Use Disorder Services. Program Year: Fiscal Year 2025. ALN: 93.788. Criteria: Management was responsible for submitting certain reports to the grantor including an annual report in accordance with the Uniform Guidance within 120 days after the close of the fiscal year. Condition: During compliance testing, it was determined that this report was not submitted within the required timeframe to the grantor. Context: Required reporting was not submitted to the grantor within the required timeframe. Cause: Management was not aware of the required timeframe of this report and therefore did not submit it to the grantor. Effect: As a result of the condition, the System did not submit required report within the required timeframe. Questioned Costs: None. Repeat Finding: No. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with related agreements. Views of Responsible Officials: Management acknowledges the finding and will submit this required report to the grantor.

Submission of Reports: Criteria: Management was responsible for submitting certain reports to the grantor including an annual report in accordance with the Uniform Guidance within 120 days after the close of the fiscal year. Condition: During compliance testing, it was determined that this report was not submitted within the required timeframe to the grantor. Context: Required reporting was not submitted to the grantor within the required timeframe. Cause: Management was not aware of the required timeframe of this report and therefore did not submit it to the grantor. Effect: As a result of the condition, the System did not submit required report within the required timeframe. Questioned Costs: None. Repeat Finding: No. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with related agreements. Contact: Michael Hammond, Interim Health System Controller. Corrective Actions Taken or Planned: Management acknowledges the finding and submits the proper reports to the grantor on a monthly basis. A team has been set up to evaluate any future grant requirements and action items with due dates of what needs to be taken.

Finding 2022-001: Submission of Reports Federal Agency: U.S. Department of Health and Human Services Award Name: Access and Delivery Hub for Opioid Use Disorder Services Program Year: Fiscal Year 2022 ALN: 93.788/93.959 Criteria: Management was responsible for submitting certain reports to the grantor including monthly financial statements and any issued reports in accordance with the Uniform Guidance. Condition: During compliance testing, it was determined that these reports were not submitted to the grantor. Context: Required reporting was not submitted to the grantor. Cause: Management was not aware that these reports were required to be submitted and therefore did not submit them to the grantor. Effect: As a result of the condition, the System did not submit required reports. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with related agreements. Views of Responsible Officials: Management acknowledges the finding and will submit these required reports to the grantor.

Identifying Number: 2022-001: Submission of Reports Criteria: Management was responsible for submitting certain reports to the grantor including monthly financial statements and any issued reports in accordance with the Uniform Guidance. Condition: During compliance testing, it was determined that these reports were not submitted to the grantor. Context: Required reporting was not submitted to the grantor. Cause: Management was not aware that these reports were required to be submitted and therefore did not submit them to the grantor. Effect: As a result of the condition, the System did not submit required reports. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with related agreements. Contact: Michael Turilli, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will submit the proper reports to the grantor on a monthly basis. A team has been set up to evaluate any future grant requirements and action items with due dates of what needs to be taken.

Finding 2022-002: Invoice Submitted in Duplication Federal Agency: U.S. Department of Health and Human Services Award Name: Access and Delivery Hub for Opioid Use Disorder Services Program Year: Fiscal Year 2022 ALN: 93.788/93.959 Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice totaling $6,300 was submitted for reimbursement under the grant twice, in error. Context: An invoice totaling $6,300 was incorrectly submitted for reimbursement under the grant. Cause: The process to prepare monthly reimbursement requests is manual and the invoice was submitted for reimbursement during the month of July 2021 and again in August 2021 in error. Effect: As a result, the System received $6,300 from the grantor for costs that were not supported. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Views of Responsible Officials: Management acknowledges the finding and will ensure controls are implemented to prevent this error from reoccuring.

Identifying Number: 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice totaling $6,300 was submitted for reimbursement under the grant twice, in error. Context: An invoice totaling $6,300 was incorrectly submitted for reimbursement under the grant. Cause: The process to prepare monthly reimbursement requests is manual and the invoice was submitted for reimbursement during the month of July 2021 and again in August 2021 in error. Effect: As a result, the System received $6,300 from the grantor for costs that were not supported. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Contact: Michael Turilli, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure appropriate review of supporting expenses submitted to the grantor. Management agrees to utilize their ERP system, which eliminates duplicate invoices, when sending future billings to the grantor. An amended report will be filed with the awarding agency, as applicable.

Finding 2021-001: Accuracy of Reporting Federal Agency: U.S. Department of Health and Human Services Award Name: COVID-19 Provider Relief Funds Program Year: Provider Relief Reporting Period 1 CFDA #: 93.498 Criteria: Management was responsible for reporting accurate lost revenues and COVID-related expenditures based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Context: The lost revenues reported for the period were not accurate. Cause: The supporting documentation retained that calculated lost revenues had certain inaccuracies in the revenues reported for the fourth quarter of calendar year 2019. Effect: As a result of the condition, the System's required reporting for this grant was misstated. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Views of Responsible Officials: Management acknowledges the finding and will submit an amended report to the awarding agency, as applicable.

Identifying Number: 2021-001: Accuracy of Reporting Criteria: Management was responsible for reporting accurate lost revenues based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Context: The lost revenue amount reported for the period was not accurate. Cause: The supporting documentation retained that calculated lost revenues had certain inaccuracies in the revenues reported for the fourth quarter of calendar year 2019. Effect: As a result of the condition, the System's required reporting for this grant was misstated, however the System was able to recalculate the appropriate lost revenues and, in conclusion, report that there were enough losses to charge to this federal award to support the propriety of all funds received. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Contact: Michael Turilli, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure appropriate review of supporting calculations utilized within the report. An amended report will be filed with the awarding agency, as applicable.