EIN: 550632601
UEI: GSA_MIGRATION
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. 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, 2023 (1246 days ago).
What is a management decision? →2021-001: Significant Deficiency in Internal Control over the Major Federal Program Federal Program: Covid-19-Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Pass through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirements: Activities Allowed and Unallowed; Reporting Questioned Costs: $ 116,034 Criteria: 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. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition and Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. During our testing, we noted that the Organization claimed the same expenses as ?Other PRF Expenses? in both Reporting Periods 1 and 2. The Organization believed that entering expenses as Unreimbursed Expenses would remove them from the ?Other PRF Expenses? in Period 1 so the expenses could be utilized in Period 2. Effect: As a result of the error, $116,034 of expenses were included as ?Other PRF Expenses? in reporting period 1 and 2 that was submitted to Health Resources & Services Administration (HRSA). Therefore, amounts reported to HRSA were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: The Organization has insufficient policy and procedures in place to ensure that the most recent guidance is reviewed and understood prior to reporting. Recommendation: We recommend that management implement policies and procedures to ensure that the most recent guidance is reviewed and understood prior to reporting. Review the procedures for filing their required reporting to ensure that expenses are not included twice. We also recommend that draft filings are reviewed by an independent reviewer that signs and dates for evidence of the review prior to filing. View of Responsible Officials: Montgomery General Health Care System, Inc. and Subsidiaries agrees with the finding.
Show full finding ▾Hide full finding ▴2021-001: Significant Deficiency in Internal Control over the Major Federal Program Federal Program: Covid-19-Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Pass through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirements: Activities Allowed and Unallowed; Reporting Questioned Costs: $ 116,034 Criteria: 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. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition and Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. During our testing, we noted that the Organization claimed the same expenses as ?Other PRF Expenses? in both Reporting Periods 1 and 2. The Organization believed that entering expenses as Unreimbursed Expenses would remove them from the ?Other PRF Expenses? in Period 1 so the expenses could be utilized in Period 2. Effect: As a result of the error, $116,034 of expenses were included as ?Other PRF Expenses? in reporting period 1 and 2 that was submitted to Health Resources & Services Administration (HRSA). Therefore, amounts reported to HRSA were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: The Organization has insufficient policy and procedures in place to ensure that the most recent guidance is reviewed and understood prior to reporting. Recommendation: We recommend that management implement policies and procedures to ensure that the most recent guidance is reviewed and understood prior to reporting. Review the procedures for filing their required reporting to ensure that expenses are not included twice. We also recommend that draft filings are reviewed by an independent reviewer that signs and dates for evidence of the review prior to filing. View of Responsible Officials: Montgomery General Health Care System, Inc. and Subsidiaries agrees with the finding.
2021-001: Significant Deficiency in Internal Control over the Major Federal Program Federal Program: Covid-19-Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Pass through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirements: Activities Allowed and Unallowed; Reporting Questioned Costs: $ 116,034 Criteria: 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. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition and Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. During our testing, we noted that the Organization claimed the same expenses as ?Other PRF Expenses? in both Reporting Periods 1 and 2. The Organization believed that entering expenses as Unreimbursed Expenses would remove them from the ?Other PRF Expenses? in Period 1 so the expenses could be utilized in Period 2. Effect: As a result of the error, $116,034 of expenses were included as ?Other PRF Expenses? in reporting period 1 and 2 that was submitted to Health Resources & Services Administration (HRSA). Therefore, amounts reported to HRSA were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: The Organization has insufficient policy and procedures in place to ensure that the most recent guidance is reviewed and understood prior to reporting. Corrective Action Plan: Montgomery General Health Care System, Inc. and Subsidiaries 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 and procedures to ensure that the most recent guidance is reviewed and understood prior to reporting and that draft filings are reviewed by an independent reviewer that signs and dates for evidence of the review prior to filing. Anticipation completion date for the revisions to policies and procedures will be completed and implemented by the next reporting period.
Federal Program: Covid-19-Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Pass through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Reporting Questioned Costs: Not determinable Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility (SNF) and Nursing Home Infection Control Distribution payments) not fully expended on health care-related expenses attributable to coronavirus may be applied to patient care lost revenues, if applicable. Recipients may choose to apply PRF payments toward lost revenues using one of three options: Option i: of the difference between actual patient care revenues; Option ii: of the difference between budgeted and actual patient care revenues. Option iii: calculated by any reasonable method of estimating revenues. Condition and Context: In the Organization?s reporting submissions, the Organization incorrectly reported lost revenues under Option ii rather than the methodology utilized by management to calculate lost revenues, which was option iii. The Organization?s methodology for option iii was to use budget-to-actual patient revenues utilizing the 2020 and 2021 Budgets as the base periods, which were not approved prior to the statutory deadline. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: The Organization has insufficient controls in place to identify and correct errors before reporting is completed. Recommendation: We recommend that management implement procedures to ensure that the most recent guidance is reviewed and understood, and that information used in preparation of the reports is reviewed, with errors addressed, prior to reporting. View of Responsible Officials: Montgomery General Health Care System, Inc. and Subsidiaries agrees with the finding.
Show full finding ▾Hide full finding ▴Federal Program: Covid-19-Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Pass through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Reporting Questioned Costs: Not determinable Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility (SNF) and Nursing Home Infection Control Distribution payments) not fully expended on health care-related expenses attributable to coronavirus may be applied to patient care lost revenues, if applicable. Recipients may choose to apply PRF payments toward lost revenues using one of three options: Option i: of the difference between actual patient care revenues; Option ii: of the difference between budgeted and actual patient care revenues. Option iii: calculated by any reasonable method of estimating revenues. Condition and Context: In the Organization?s reporting submissions, the Organization incorrectly reported lost revenues under Option ii rather than the methodology utilized by management to calculate lost revenues, which was option iii. The Organization?s methodology for option iii was to use budget-to-actual patient revenues utilizing the 2020 and 2021 Budgets as the base periods, which were not approved prior to the statutory deadline. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: The Organization has insufficient controls in place to identify and correct errors before reporting is completed. Recommendation: We recommend that management implement procedures to ensure that the most recent guidance is reviewed and understood, and that information used in preparation of the reports is reviewed, with errors addressed, prior to reporting. View of Responsible Officials: Montgomery General Health Care System, Inc. and Subsidiaries agrees with the finding.
2021-002 ? Significant Deficiency in Internal Control ? Reporting Federal Program: Covid-19-Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Pass through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Reporting Questioned Costs: Not determinable Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility (SNF) and Nursing Home Infection Control Distribution payments) not fully expended on health care-related expenses attributable to coronavirus may be applied to patient care lost revenues, if applicable. Recipients may choose to apply PRF payments toward lost revenues using one of three options: Option i: of the difference between actual patient care revenues; Option ii: of the difference between budgeted and actual patient care revenues. Option iii: calculated by any reasonable method of estimating revenues. Condition and Context: In the Organization?s reporting submissions, the Organization incorrectly reported lost revenues under Option ii rather than the methodology utilized by management to calculate lost revenues, which was option iii. The Organization?s methodology for option iii was to use budget-to-actual patient revenues utilizing the 2020 and 2021 Budgets as the base periods, which were not approved prior to the statutory deadline. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: The Organization has insufficient controls in place to identify and correct errors before reporting is completed. Corrective Action Plan: Montgomery General Health Care System, Inc. and Subsidiaries agrees with the finding. Management will update any policies and procedures and procedures to ensure that the most recent guidance is reviewed and will properly use option iii in future reporting periods. Anticipation completion date for the revisions to policies and procedures will be completed and implemented by the next reporting period. Contact Person: Sherri Murray, Chief Financial Officer, 401 6th Ave, Montgomery, WV 25136
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