FAC Explorer

Audit 290117

FY End
2023-06-30
Total Expended
$4.78M
Findings
8
Programs
1
Organization: West Virginia Public Transit Association (WV)
Year: 2023 Accepted: 2024-02-13
Auditor: Brown Edwards & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366945 2023-001 - Yes L
366946 2023-002 Significant Deficiency Yes L
366947 2023-001 - Yes L
366948 2023-002 Significant Deficiency Yes L
943387 2023-001 - Yes L
943388 2023-002 Significant Deficiency Yes L
943389 2023-001 - Yes L
943390 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.788 Opioid Str $1.82M Yes 2

Contacts

Name Title Type
LKTJK2T7MAJ3 Chassidy Ferrell Auditee
8594330632 Robert Adams Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Outstanding Loan Balances Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the West Virginia Public Transit Association (the “Association”). Expenditures reported on the schedule are reported on the cash basis of accounting and, accordingly, represent the total cash expended for the program. The schedule does not include transactions that might be included using the accrual basis of accounting as contemplated by generally accepted accounting principles. 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 Association has not elected to use the de minimis 10% indirect cost rate. At June 30, 2023, the Association had no outstanding loan balances requiring continuing disclosure.

Finding Details

Finding 2023-001
2023-001 –GRANT REPORTING RECONCILIATIONS (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: For 6 of the 6 grant reports tested, management was unable to provide a reconciliation of key financial data from grant reporting filed with grantors and the underlying accounting records used to prepare the schedule of expenditures of federal awards. Criteria: To ensure accurate reporting information is provided to grantors, it should be reconciled to the schedule of expenditures of federal awards, and the underlying records used to prepare it. Cause: The grant reports are prepared on a different basis of accounting (accrual) than the schedule of expenditures of federal awards (cash basis) and appropriate reconciliation procedures have not been designed and implemented to reconcile between the two and demonstrate the accuracy of grant reporting. Effect: The Association is at an increased risk for grant reporting errors or omissions. Questioned Costs: N/A Recommendation: We recommend reconciling all reports submitted to the grantor to the underlying accounting records used to prepare the schedule of expenditures of federal awards. Views of Responsible Officials: Management concurs with the finding and has developed a plan to correct the finding.
Finding 2023-002
2023-002 – CONTROLS OVER GRANT REPORTING (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Association does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the program manager without documented supervisory review and approval. Effect: The Association is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Treasurer review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: Management concurs with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023-001 –GRANT REPORTING RECONCILIATIONS (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: For 6 of the 6 grant reports tested, management was unable to provide a reconciliation of key financial data from grant reporting filed with grantors and the underlying accounting records used to prepare the schedule of expenditures of federal awards. Criteria: To ensure accurate reporting information is provided to grantors, it should be reconciled to the schedule of expenditures of federal awards, and the underlying records used to prepare it. Cause: The grant reports are prepared on a different basis of accounting (accrual) than the schedule of expenditures of federal awards (cash basis) and appropriate reconciliation procedures have not been designed and implemented to reconcile between the two and demonstrate the accuracy of grant reporting. Effect: The Association is at an increased risk for grant reporting errors or omissions. Questioned Costs: N/A Recommendation: We recommend reconciling all reports submitted to the grantor to the underlying accounting records used to prepare the schedule of expenditures of federal awards. Views of Responsible Officials: Management concurs with the finding and has developed a plan to correct the finding.
Finding 2023-002
2023-002 – CONTROLS OVER GRANT REPORTING (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Association does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the program manager without documented supervisory review and approval. Effect: The Association is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Treasurer review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: Management concurs with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023-001 –GRANT REPORTING RECONCILIATIONS (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: For 6 of the 6 grant reports tested, management was unable to provide a reconciliation of key financial data from grant reporting filed with grantors and the underlying accounting records used to prepare the schedule of expenditures of federal awards. Criteria: To ensure accurate reporting information is provided to grantors, it should be reconciled to the schedule of expenditures of federal awards, and the underlying records used to prepare it. Cause: The grant reports are prepared on a different basis of accounting (accrual) than the schedule of expenditures of federal awards (cash basis) and appropriate reconciliation procedures have not been designed and implemented to reconcile between the two and demonstrate the accuracy of grant reporting. Effect: The Association is at an increased risk for grant reporting errors or omissions. Questioned Costs: N/A Recommendation: We recommend reconciling all reports submitted to the grantor to the underlying accounting records used to prepare the schedule of expenditures of federal awards. Views of Responsible Officials: Management concurs with the finding and has developed a plan to correct the finding.
Finding 2023-002
2023-002 – CONTROLS OVER GRANT REPORTING (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Association does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the program manager without documented supervisory review and approval. Effect: The Association is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Treasurer review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: Management concurs with the finding and has developed a plan to correct the finding.
Finding 2023-001
2023-001 –GRANT REPORTING RECONCILIATIONS (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: For 6 of the 6 grant reports tested, management was unable to provide a reconciliation of key financial data from grant reporting filed with grantors and the underlying accounting records used to prepare the schedule of expenditures of federal awards. Criteria: To ensure accurate reporting information is provided to grantors, it should be reconciled to the schedule of expenditures of federal awards, and the underlying records used to prepare it. Cause: The grant reports are prepared on a different basis of accounting (accrual) than the schedule of expenditures of federal awards (cash basis) and appropriate reconciliation procedures have not been designed and implemented to reconcile between the two and demonstrate the accuracy of grant reporting. Effect: The Association is at an increased risk for grant reporting errors or omissions. Questioned Costs: N/A Recommendation: We recommend reconciling all reports submitted to the grantor to the underlying accounting records used to prepare the schedule of expenditures of federal awards. Views of Responsible Officials: Management concurs with the finding and has developed a plan to correct the finding.
Finding 2023-002
2023-002 – CONTROLS OVER GRANT REPORTING (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Association does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the program manager without documented supervisory review and approval. Effect: The Association is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Treasurer review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: Management concurs with the finding and has developed a plan to correct the finding.