EIN: 550629032
UEI: ZJABJ1DLLQZ3
Audited by: SUTTLE & STALNAKER, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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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 9, 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 9, 2026 (173 days ago).
What is a management decision? →FAC accepted this audit on October 9, 2024 — management decision was due April 9, 2025.
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
2021-002: Significant Deficiency in Internal Control over ComplianceProgram: COVID-19-Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionAssistance Listing Number: 93.498Federal Agency: U.S. Department of Health and Human ServicesPassed-Through Agency: N/AAward Number: N/AAward Year: 2020Compliance Requirements: Activities Allowed and Unallowed; Allowable Cost/Cost PrinciplesQuestioned Costs: NoneCriteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR200.303(a), which require an entity to establish and maintain effective internal control over the Federalaward to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. Provider Relief Funds (PRF) payments must be used for allowable expenses and lost revenuedescribed in the PRF terms and conditions and specified in guidance issued by the U.S. Department ofHealth and Human Services. Activities allowed have been defined as expense used to prevent, preparefor, and respond to coronavirus, domestically or internationally, for necessary expenses to reimburse,through grants or other mechanisms, eligible health care providers for health care related expenses or lostrevenues that are attributable to coronavirus.Condition and Context: The System included expenses that did not meet criteria of an allowableexpenses as defined by the U.S. Department of Health and Human Services guidance. The Systemincluded $338,817 of utilities associated with the facility and were not specifically used to prevent,prepare for, and respond to the coronavirus. The System had sufficient lost revenue to justify retaining thePRF funds.Effect: The System claimed expenses that were not in accordance with established U.S. Department ofHealth and Human Services guidance and are therefore deemed unallowable. As a result, the amountsreported on the Schedule of Expenditures of Federal Awards and to the Health Resources & ServicesAdministration (HRSA) were not in accordance with established U.S. Department of Health and HumanServices reporting guidance.Cause: Management misinterpreted the guidance established by U.S. Department of Health and HumanServices and claimed unallowable expenses in their reporting of qualified expenses.Recommendation: We recommend that Management implement procedures to ensure that the mostrecent guidelines are reviewed and understood and that all information is detail reviewed and errorsaddressed before reporting.View of Responsible Officials: Management of the System agrees with the finding.
Show full finding ▾Hide full finding ▴2021-002: Significant Deficiency in Internal Control over ComplianceProgram: COVID-19-Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionAssistance Listing Number: 93.498Federal Agency: U.S. Department of Health and Human ServicesPassed-Through Agency: N/AAward Number: N/AAward Year: 2020Compliance Requirements: Activities Allowed and Unallowed; Allowable Cost/Cost PrinciplesQuestioned Costs: NoneCriteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR200.303(a), which require an entity to establish and maintain effective internal control over the Federalaward to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. Provider Relief Funds (PRF) payments must be used for allowable expenses and lost revenuedescribed in the PRF terms and conditions and specified in guidance issued by the U.S. Department ofHealth and Human Services. Activities allowed have been defined as expense used to prevent, preparefor, and respond to coronavirus, domestically or internationally, for necessary expenses to reimburse,through grants or other mechanisms, eligible health care providers for health care related expenses or lostrevenues that are attributable to coronavirus.Condition and Context: The System included expenses that did not meet criteria of an allowableexpenses as defined by the U.S. Department of Health and Human Services guidance. The Systemincluded $338,817 of utilities associated with the facility and were not specifically used to prevent,prepare for, and respond to the coronavirus. The System had sufficient lost revenue to justify retaining thePRF funds.Effect: The System claimed expenses that were not in accordance with established U.S. Department ofHealth and Human Services guidance and are therefore deemed unallowable. As a result, the amountsreported on the Schedule of Expenditures of Federal Awards and to the Health Resources & ServicesAdministration (HRSA) were not in accordance with established U.S. Department of Health and HumanServices reporting guidance.Cause: Management misinterpreted the guidance established by U.S. Department of Health and HumanServices and claimed unallowable expenses in their reporting of qualified expenses.Recommendation: We recommend that Management implement procedures to ensure that the mostrecent guidelines are reviewed and understood and that all information is detail reviewed and errorsaddressed before reporting.View of Responsible Officials: Management of the System agrees with the finding.
Finding 2021-002:Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionAssistance Listing Number: 93.498Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Provider Relief Funds (PRF) payments must be used for allowable expenses and lost revenue described in the PRF terms and conditions and specified in guidance issued by the U.S. Department of Health and Human Services. Activities allowed have been defined as expense used to prevent, prepare for, and respond to coronavirus, domestically or internationally, for necessary expenses to reimburse, through grants or other mechanisms, eligible health care providers for health care related expenses or lost revenues that are attributable to coronavirus.Condition and Context: The System included expenses that did not meet criteria of an allowable expenses as defined by the U.S. Department of Health and Human Services guidance. The System included $338,817 of utilities associated with the facility and were not specifically used to prevent, prepare for, and respond to the coronavirus. The System had sufficient lost revenue to justify retaining the PRF funds.Corrective Action Plan: Minnie Hamilton Health System agrees with the finding and has worked extensively over the past two years to monitor the significant changes to the guidelines surrounding the Provider Relief Funds. Management will update any policies and procedures around allowable expenditures to ensure proper allowable costs are captured. Management is reviewing expenses to ensure all eligible expenses were properly capture and reported based on the most current guidance.Contact Person: Stephen Whited, CEO 186 Hospital Drive Grantsville, WV 26147Expected Date of Resolution: The policies are expected to be updated by February 28, 2023. The Provider Relief Fund reporting portal will be updated in the next available reporting period which is expected to begin March 31, 2023.
Federal Program: COVID-19-Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionAssistance Listing Number: 93.498Federal Agency: U.S. Department of Health and Human ServicesPass through Agency: N/AAward Number: N/AAward Year: 2020Compliance Requirement: ReportingQuestioned Costs: N/ACriteria: As required by Section 200.512 of the Uniform Guidance, the System must submit their SingleAudit Reporting Package to the Federal Audit Clearinghouse no later than nine months after its fiscal yearend.Condition and Context: The federal reporting deadline for the System?s Single Audit Reporting Packagewas September 30, 2022; however, the System did not issue their Single Audit Reporting Package bySeptember 30, 2022.Effect: The System is not in compliance with the reporting deadline administered by the Federal AuditClearinghouse.Cause: The System had delays in reconciling balance sheet accounts and turnover within executivemanagement and accounting department.Recommendation: It is recommended that the System file their Single Audit Reporting Package timelywith the Federal Audit Clearinghouse going forward.View of Responsible Officials: Management of the System agrees with the finding and has worked oncreating processes to ensure timely reporting. On December 13, 2022, HRSA provided delinquent auditfiscal technical assistance to the System. The System has been corresponding with HRSA on the auditstatus and to ensure compliance in future periods.
Show full finding ▾Hide full finding ▴Federal Program: COVID-19-Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionAssistance Listing Number: 93.498Federal Agency: U.S. Department of Health and Human ServicesPass through Agency: N/AAward Number: N/AAward Year: 2020Compliance Requirement: ReportingQuestioned Costs: N/ACriteria: As required by Section 200.512 of the Uniform Guidance, the System must submit their SingleAudit Reporting Package to the Federal Audit Clearinghouse no later than nine months after its fiscal yearend.Condition and Context: The federal reporting deadline for the System?s Single Audit Reporting Packagewas September 30, 2022; however, the System did not issue their Single Audit Reporting Package bySeptember 30, 2022.Effect: The System is not in compliance with the reporting deadline administered by the Federal AuditClearinghouse.Cause: The System had delays in reconciling balance sheet accounts and turnover within executivemanagement and accounting department.Recommendation: It is recommended that the System file their Single Audit Reporting Package timelywith the Federal Audit Clearinghouse going forward.View of Responsible Officials: Management of the System agrees with the finding and has worked oncreating processes to ensure timely reporting. On December 13, 2022, HRSA provided delinquent auditfiscal technical assistance to the System. The System has been corresponding with HRSA on the auditstatus and to ensure compliance in future periods.
Finding 2021-003:Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionAssistance Listing Number: 93.498Criteria: As required by Section 200.512 of the Uniform Guidance, the System must submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after its fiscal year end.Condition and Context: The federal reporting deadline for the System?s Single Audit Reporting Package was September 30, 2022; however, the System did not issue their Single Audit Reporting Package by September 30, 2022.Corrective Action Plan: Management has worked on updating processes and procedures to ensure timely reporting..Contact Person: Stephen Whited, CEO 186 Hospital Drive Grantsville, WV 26147Expected Date of Resolution: The System anticipates that the audit and report submission will be completed no later than nine months after its fiscal year end.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
FAC accepted this audit on August 10, 2020 — management decision was due February 10, 2021.
FAC accepted this audit on July 17, 2019 — management decision was due January 17, 2020.
FAC accepted this audit on October 17, 2018 — management decision was due April 17, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 16, 2017 — management decision was due May 16, 2018.
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