FAC Explorer

Audit 413445

FY End
2025-12-31
Total Expended
$10.49M
Findings
1
Programs
17
Organization: Mtwy Health (MT)
Year: 2025 Accepted: 2026-09-30
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238593 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.128 MORTGAGE INSURANCE HOSPITALS $9.27M Yes 1
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $232,184 Yes 0
93.436 WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION (WISEWOMAN) $98,500 Yes 0
93.395 CANCER TREATMENT RESEARCH $92,144 Yes 0
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $63,750 Yes 0
93.393 CANCER CAUSE AND PREVENTION RESEARCH $62,998 Yes 0
93.301 SMALL RURAL HOSPITAL IMPROVEMENT GRANT PROGRAM $57,500 Yes 0
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $50,000 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $50,000 Yes 0
93.426 THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM $40,000 Yes 0
43.001 SCIENCE $38,601 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $33,003 Yes 0
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION’S HEALTH $20,000 Yes 0
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $18,746 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $16,061 Yes 0
93.241 STATE RURAL HOSPITAL FLEXIBILITY PROGRAM $5,000 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $3,805 Yes 0

Contacts

Name Title Type
Z2SNWUXP1YB1 Patti Pilgrim Auditee
4067512975 Danielle Hawley Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of MTWY Health and Subsidiaries (the Corporation) under programs of the federal government for the year ended December 31, 2025. 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 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 on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The federal loan programs listed subsequently are administered directly by the Corporation, and balances and transactions relating to these programs are included in the Corporation’s basic consolidated financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of the loan outstanding at December 31, 2025 is as follows: Assistance Listing Number; Program Name; Outstanding Balance at December 31, 2025 14.128; Mortgage Insurance - Hospitals; $8,741,601

Finding Details

Finding 2025-002
Finding 2025-002: Significant Deficiency in Internal Control Over Compliance - Reporting Federal Program: Mortgage Insurance - Hospitals Assistance Listing Number: 14.128 Award Number: N/A Award Year: 2025 Compliance Requirement: Reporting Questioned Costs: There are no questioned costs associated with this finding. Criteria: The Corporation should maintain effective internal controls to identify and ensure compliance with all reporting requirements in a timely manner. Condition: The Corporation was required to submit their annual audited financial statements for the fiscal year ended December 31, 2024 by April 30, 2025, which were submitted on May 27, 2025. The Corporation was also required to submit their annual budget for fiscal year 2025 by January 30, 2025, which was submitted on June 16, 2025. Cause: The Corporation did not have adequate internal controls in place to monitor reporting requirements and ensure required submissions were completed by the deadlines established in the Regulatory Agreement. Effect: The Corporation did not comply with the reporting requirements related to the timely submission of its annual audited financial statements for the fiscal year ended December 31, 2024, or its fiscal year 2025 annual budget. Although the funding agency notified the Corporation in July 2025 that no action would be taken regarding the late submissions, the untimely filings demonstrate that controls were not operating effectively to ensure compliance with the reporting requirements. Recommendation: We recommend that the Corporation strengthen its internal controls by implementing procedures to identify all reporting requirements, monitor applicable deadlines, and ensure required reports are submitted in a timely manner in accordance with the Regulatory Agreement. Planned Corrective Actions and View of Responsible Officials: Management agrees with the finding. The Corporation experienced turnover in key personnel who were responsible for adherence to the requirements of the Regulatory Agreement, thus resulting in late submission of the annual audited financial statements and the annual budget by the required deadlines. Management has implemented additional levels of oversight and assigned appropriate personnel to oversee adherence to the requirements of the Regulatory Agreement. This finding has been remediated in 2026 through the timely filings of the annual audited consolidated financial statements for the year ended December 31, 2025, and the 2026 annual budget.