FAC Explorer

Audit 20152

FY End
2022-10-31
Total Expended
$896,341
Findings
2
Programs
3
Organization: The West Virginia Humanities Council, Inc. (WV)
Year: 2022 Accepted: 2023-07-24
Auditor: Suttle & Stalnaker PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21874 2022-002 Significant Deficiency - B
598316 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
45.129 Promotion of the Humanities_federal/state Partnership $830,848 Yes 1
45.025 Promotion of the Arts_partnership Agreements $38,500 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $26,993 - 0

Contacts

Name Title Type
C5SXB998J585 Heather Campbell-Shock Auditee
3043468500 Chris Lambert, Cpa, Cgma, Ccifp Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 - BASIS OF PRESENTATION Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The Council has not elected to use the 10% de minimis indirect cost rate allowed under Section 200.414 of the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Council and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements.
Title: NOTE 4 - REGRANTS Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The Council has not elected to use the 10% de minimis indirect cost rate allowed under Section 200.414 of the Uniform Guidance. Of the federal expenditures presented in this schedule, the Council provided approximately $306,400 in regrant awards to regrantees from the Promotion of the Humanities Federal/State Partnership program.

Finding Details

Finding 2022-002
2022-002 ALLOWABILITY Federal Program Information: Federal Agency and Program Name: National Endowment for the Humanities: Promotion of the Humanities-Federal/State Partnership Grant Number: SO-268683-20 Federal Assistance Listing Number: 45.129 Criteria: 2 CFR 200.303 requires that a non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? 2 CFR 200.403(g) states costs must ?be adequately documented.? Condition: For three of the 40 transactions selected for testing, documentation could not be located to support approval or allowability of the expenditure. Questioned Costs: $5,876 Context: Total federal expenditures for the Promotion of the Humanities-Federal/State Partnership program were $830,848 for the year ended October 31, 2022. Cause: The Council did not retain adequate documentation of all expenditures charged to the federal program. Effect: The Council is not in compliance with the federal statutes, regulations, and terms and conditions of the federal award. Expenditures were paid that may not be allowable. Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.
Finding 2022-002
2022-002 ALLOWABILITY Federal Program Information: Federal Agency and Program Name: National Endowment for the Humanities: Promotion of the Humanities-Federal/State Partnership Grant Number: SO-268683-20 Federal Assistance Listing Number: 45.129 Criteria: 2 CFR 200.303 requires that a non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? 2 CFR 200.403(g) states costs must ?be adequately documented.? Condition: For three of the 40 transactions selected for testing, documentation could not be located to support approval or allowability of the expenditure. Questioned Costs: $5,876 Context: Total federal expenditures for the Promotion of the Humanities-Federal/State Partnership program were $830,848 for the year ended October 31, 2022. Cause: The Council did not retain adequate documentation of all expenditures charged to the federal program. Effect: The Council is not in compliance with the federal statutes, regulations, and terms and conditions of the federal award. Expenditures were paid that may not be allowable. Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.