FAC Explorer

Audit 315038

FY End
2021-09-30
Total Expended
$827,914
Findings
2
Programs
3
Organization: Mountain State Centers for Independent Living, Inc. (WV)
Year: 2021 Accepted: 2024-07-12
Auditor: Hess Stewart & Campbell PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478368 2021-002 Material Weakness - B
1054810 2021-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.432 Acl Centers for Independent Living $185,385 Yes 1
93.369 Acl Independent Living State Grants $104,009 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $28,934 - 0

Contacts

Name Title Type
EACYDAZE9PB6 Angela Adams Auditee
3045253324 Charles Morris Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on these schedules 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: Mountain State Centers for Independent Living, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedules of expenditures of federal awards (the schedules) includes the federal award activity of Mountain State Centers for Independent Living, Inc. under programs of the federal government for the years ended September 30, 2022 and 2021. The information in these schedules are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedules present only a selected portion of operations for Mountain State Centers for Independent Living, Inc., they are not intended to and do not present the financial position, changes in net assets, or cash flows of Mountain State Centers for Independent Living, Inc.

Finding Details

Finding 2021-002
Lack of Prior Approval Before Making Capital Improvement and Equipment Expenditures Condition: The Organization made capital improvement expenditures to the building owned by its financially interrelated entity and purchased equipment for the Organization with CARES Act funding that exceeded an acquisition cost of $5,000. Prior written approval was not obtained from the awarding agency before making these expenditures. Criteria: Regulations require that prior written approval be obtained from the awarding agency or passthrough entity prior to making certain expenditures. Cause: The CARES Act grant was a new program with limited funding guidance available at the onset of grant awarding. Also, policies and procedures were not functioning properly to ensure that the required prior approvals were obtained. Effect: Certain expenditures were made during the year ended September 30, 2021 which lacked approval per 45 CFR 75.439. Recommendation: Develop policies and procedures to ensure that the required approvals are obtained in advance of incurring these expenditures. Views of the responsible officials and planned corrective action: The Organization agrees with the finding and will develop and implement policies and procedures to ensure prior approvals are obtained. See current year corrective action plan.
Finding 2021-002
Lack of Prior Approval Before Making Capital Improvement and Equipment Expenditures Condition: The Organization made capital improvement expenditures to the building owned by its financially interrelated entity and purchased equipment for the Organization with CARES Act funding that exceeded an acquisition cost of $5,000. Prior written approval was not obtained from the awarding agency before making these expenditures. Criteria: Regulations require that prior written approval be obtained from the awarding agency or passthrough entity prior to making certain expenditures. Cause: The CARES Act grant was a new program with limited funding guidance available at the onset of grant awarding. Also, policies and procedures were not functioning properly to ensure that the required prior approvals were obtained. Effect: Certain expenditures were made during the year ended September 30, 2021 which lacked approval per 45 CFR 75.439. Recommendation: Develop policies and procedures to ensure that the required approvals are obtained in advance of incurring these expenditures. Views of the responsible officials and planned corrective action: The Organization agrees with the finding and will develop and implement policies and procedures to ensure prior approvals are obtained. See current year corrective action plan.