Finding 41938 (2022-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2022

Accepted

2023-09-28

Audit: 38291

Organization: Wheeling Hospital, Inc. (WV)

Auditor: Forvis LLP

AI Summary

Core Issue: The System lacks controls to ensure timely submission of quarterly financial reports.
Impacted Requirements: This violates the Uniform Guidance on internal controls over compliance.
Recommended Follow-Up: Management should implement effective controls to ensure reports are completed and submitted on time.

Finding Text

Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper controls over the submission timing of the quarterly consolidated financial statements ensure that the submissions are completed and submitted timely. Condition: The System did not have a control process established to ensure quarterly reports were completed and submitted timely. Effect: The System submitted quarterly reports after the required due date to HUD. Questioned Costs: None. Cause: Lack of effectively designed and implemented controls around the completion and timely submission of the quarterly reports. Recommendation: Management should establish effective controls over compliance and reporting to ensure the quarterly reports are completed and submitted timely. Management Response: See corrective action plan.

Corrective Action Plan

Contact Person: William Bane Management's Response: Management acknowledges that quarterly reports were not submitted by the required due date to HUD. Management does feel that subsequent emails and phone conversations did take place with HUD about this issue, but Management cannot produce hard copies of the documentation due to not having access to the email files of management that was in place at that time. Current Management has now established effective controls to ensure timely submission of quarterly reports going forward. Going forward, the HUD submissions will be done by either the Accounting Manager or the Director of Accounting. All emails will then be printed as a PDF and saved in one folder so they can be easily located. Completion Date: September 28, 2023

Other Findings in this Audit

41939 2022-002

Material Weakness
618380 2022-001

Significant Deficiency
618381 2022-002

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
14.128	Mortgage Insurance_hospitals	$43.58M
93.498	Provider Relief Fund	$12.34M
93.461	Covid-19 Testing for the Uninsured	$300,057
93.110	Maternal and Child Health Federal Consolidated Programs	$51,682