EIN: 550357057
UEI: W7LCHK9CRQ77
Audit also covers EIN: 341571750 · unlinked EINs have no separate FAC filing
Audited by: Forvis Mazars, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 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 March 29, 2026 (152 days ago).
What is a management decision? →The System did not have a control process established to ensure written consent was obtained. Effect: The System did not maintain written consent from HUD prior to obtaining new lease arrangements. Cause: Lack of effectively designed and implemented controls around obtaining written consent from HUD regarding new debt or lease arrangements. Questioned Costs: None. Context: The new lease arrangements were tested and there were no approvals from HUD provided during that testing. Identification of Prior Year Finding: 2023-001 Recommendation: Management should establish effective controls over compliance to ensure the written consent is obtained prior to incurring new debt or lease arrangements. Views of responsible officers and planned corrective actions: See corrective action plan.
Show full finding ▾Hide full finding ▴14.128 Mortgage Insurance Hospitals U.S. Department of Housing and Urban Development Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper controls should be established to ensure written consent from HUD prior to incurring new debt or lease arrangements is obtained. Condition: The System did not have a control process established to ensure written consent was obtained. Effect: The System did not maintain written consent from HUD prior to obtaining new lease arrangements. Cause: Lack of effectively designed and implemented controls around obtaining written consent from HUD regarding new debt or lease arrangements. Questioned Costs: None. Context: The new lease arrangements were tested and there were no approvals from HUD provided during that testing. Identification of Prior Year Finding: 2023-001 Recommendation: Management should establish effective controls over compliance to ensure the written consent is obtained prior to incurring new debt or lease arrangements. Views of responsible officers and planned corrective actions: See corrective action plan.
Contact Person: William Bane Management’s Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Four of the five leases in question were all entered into and approved by individuals no longer with the organization and without prior knowledge of hospital finance personnel. Current Management had previously established controls to ensure written consent is obtained prior to incurring any new debt or lease arrangements, but these arrangements were not caught before being signed. The HUD loan was retired and refinanced with another financial institution during 2024 so this will not be an issue going forward. Completion Date: September 23, 2025
2023-001
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
The System did not have a control process established to ensure written consent was obtained. Effect: The System did not maintain written consent from HUD prior to obtaining new lease arrangements. Cause: Lack of effectively designed and implemented controls around obtaining written consent from HUD regarding new debt or lease arrangements. Questioned Costs: None. Context: The new lease arrangements were tested and there were no approvals from HUD provided during that testing. Identification of Prior Year Finding: 2022-002 Recommendation: Management should establish effective controls over compliance to ensure the written consent is obtained prior to incurring new debt or lease arrangements. Management Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2023-001 Special Tests 14.128 Mortgage Insurance Hospitals U.S. Department of Housing and Urban Development Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper controls should be established to ensure written consent from HUD prior to incurring new debt or lease arrangements is obtained. Condition: The System did not have a control process established to ensure written consent was obtained. Effect: The System did not maintain written consent from HUD prior to obtaining new lease arrangements. Cause: Lack of effectively designed and implemented controls around obtaining written consent from HUD regarding new debt or lease arrangements. Questioned Costs: None. Context: The new lease arrangements were tested and there were no approvals from HUD provided during that testing. Identification of Prior Year Finding: 2022-002 Recommendation: Management should establish effective controls over compliance to ensure the written consent is obtained prior to incurring new debt or lease arrangements. Management Response: See corrective action plan.
Finding 2023-001- Special Tests Contact Person: William Bane Management Response: Management acknowledges that there were not sufficient controls in place prior to September 28, 2023, to ensure written consent from HUD prior to incurring new debt or lease arrangements. The three lease arrangements in question were all entered prior to the controls put in place on September 28, 2023. Current Management had previously established effective controls to ensure written consent is obtained prior to incurring any new debt or lease arrangements.
2022-002
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
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.
Show full finding ▾Hide full finding ▴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.
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
The System did not have a control process established to ensure written consent was obtained. Effect: The System did not maintain written consent from HUD prior to obtaining new debt or lease arrangements. Questioned Costs: None. Cause: Lack of effectively designed and implemented controls around obtaining written consent from HUD regarding new debt or lease arrangements. Recommendation: Management should establish effective controls over compliance to ensure the written consent is obtained prior to incurring new debt or lease arrangements. Management Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper controls should be established to ensure written consent from HUD prior to incurring new debt or lease arrangements is obtained. Condition: The System did not have a control process established to ensure written consent was obtained. Effect: The System did not maintain written consent from HUD prior to obtaining new debt or lease arrangements. Questioned Costs: None. Cause: Lack of effectively designed and implemented controls around obtaining written consent from HUD regarding new debt or lease arrangements. Recommendation: Management should establish effective controls over compliance to ensure the written consent is obtained prior to incurring new debt or lease arrangements. Management Response: See corrective action plan.
Contact Person: William Bane Management's Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Management does feel that subsequent emails and phone conversations did take place where communication of new debt or lease arrangements were discussed. However, Management cannot produce hard copy 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 that written consent is obtained prior to incurring new debt or lease arrangements. Going forward, Accounting will verify prior to submitting any payments that the addendum with the HUD language has been received . These will be scanned and saved to one central location so that they are easy to obtain. In addition, once Accounting Management is aware of any new debt being discussed, we will ensure there is a copy of the approval from HUD kept in Accounting so it can be easily obtained. Completion Date: September 28, 2023
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The System?s internal control over Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distributions resulted in ineligible costs reported on the Department of Health and Human Services PRF portal submission. Effect: The System overstated supplies expenses submitted through the Department of Health and Human Services PRF portal for the first period of availability. Questioned Costs: $1,972,144 Cause: Lack of effectively designed and implemented controls, including oversight and detail review of expenditures submitted through the Department of Health and Human Services PRF portal for the first period of availability. Recommendation: Effective controls over compliance and financial reporting should be implemented to ensure expenditures submitted through the Department of Health and Human Services PRF portal meet the criteria established in the terms and conditions. Management Response: See corrective action plan.
Show full finding ▾Hide full finding ▴93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distributions Material Weakness and Material Noncompliance Criteria: The Department of Health and Human Services provided terms and conditions associated with the Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distributions. Those terms and conditions outlined the usages of the PRF distributions received, specifically related to expenses. PRF distributions should only be used to prevent, prepare for, and response to the coronavirus that have not been reimbursed from other sources or that other sources are not obligated to reimburse. Management should have effectively designed controls in place to prevent, or detect and correct, noncompliance and related financial reporting misstatements. The System?s internal control over Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distributions resulted in ineligible costs reported on the Department of Health and Human Services PRF portal submission. Condition: The System?s internal control over Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distributions resulted in ineligible costs reported on the Department of Health and Human Services PRF portal submission. Effect: The System overstated supplies expenses submitted through the Department of Health and Human Services PRF portal for the first period of availability. Questioned Costs: $1,972,144 Cause: Lack of effectively designed and implemented controls, including oversight and detail review of expenditures submitted through the Department of Health and Human Services PRF portal for the first period of availability. Recommendation: Effective controls over compliance and financial reporting should be implemented to ensure expenditures submitted through the Department of Health and Human Services PRF portal meet the criteria established in the terms and conditions. Management Response: See corrective action plan.
Finding 2021-002-Allowab/e Costs Contact Person: Marcia Cika Management's Response: As part of the submission of expenses into the Provider Relief Fund Portal, Wheeling Hospital, Inc. inadvertently submitted expenses totaling $1,972,144 in COVID testing expenses that were ineligible. As a result, the following corrective actions will be taken to prevent ineligible expenses from being submitted in the future: ? Exclude all COVID testing expenses from any future Provider Relief Fund Portal submissions. ? Cease tracking future COVID testing expenses in the separate COVID cost center designed for reporting. ? Offset the $1,972 ,144 ineligible costs with the same amount of lost revenues as Wheeling Hospital Inc. had $72, 778.119.87 excess lost revenues. Completion Date: 09/30/2022
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