Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: N/A
Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of
the period of availability.
•
•
Cause: Transaction was related to a payroll period that began prior to the end date of the period of
performance and ended after said date.
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080332 (23/24)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities
receiving federal awards establish and maintain internal control over the federal awards that provides
reasonable assurance that the non-federal entity is managing the federal awards in compliance with
federal statutes, regulations, and the terms and conditions of the federal awards.
Condition: No documented internal control process regarding the accuracy of information contained in
required performance and FFATA reporting.
Questioned costs: N/A
Context: No performance reports submitted to the granting agency were documented as being
reviewed by management.
•
Cause: Established policies and procedures do not include documented reviews of performance and
FFATA reports.
Effect: Performance and FFATA reports are not reviewed by someone other than the preparer.
Repeat finding: No.
Recommendation: Update policies and procedures ensuring performance and FFATA reports are
accurately prepared and submitted in accordance with grant deadlines.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U. S. Department of Health and Human Services
Federal Program Name: Research and Development Cluster
Assistance Listing Number: 93.323, 93.847
Federal Award Identification Number and Year: G231006 (23/24), R01DK108054 (23/24)
Pass-Through Agency: WV Department of Health and Human Resources
Pass-Through Number(s): G231006
Award Period: July 1, 2023, to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Other Matters
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during
the approved budget period of a federal awards period of performance and any costs incurred before
the federal awarding agency or pass-through entity made the federal award that were authorized by the
federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A
period of performance may contain one or more budget periods.
Condition: In a sample of transactions that were in the expense detail supporting the total federal
expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified
as being incurred after the end date of the period of availability.
Questioned costs: $3,320
Context: In a sample size of twenty-eight expenditure transactions, five were incurred after the end
date of the period of availability.
Cause: Four of the exceptions were the result of the department administering the grant not submitting
a revised internal form to update the funding source. These transactions were not included on the final
invoice to the awarding agency but were included in the SEFA. One of the exceptions was the result of
clerical entry error.
•
•
Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were
incurred after the end date of the period of performance.
Repeat finding: No.
Recommendation: Perform a review policies and procedures regarding proper monitoring of period of
performance related to grant end dates.
Views of responsible officials: There is no disagreement with the audit finding.