FAC Explorer

Audit 356461

FY End
2023-09-30
Total Expended
$868,771
Findings
2
Programs
3
Organization: Mountain State Centers for Independent Living, Inc. (WV)
Year: 2023 Accepted: 2025-05-16
Auditor: Hess Stewart & Campbell PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560546 2023-002 Material Weakness - L
1136988 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.630 Developmental Disabilities Basic Support and Advocacy Grants $115,973 - 0
93.369 Acl Independent Living State Grants $37,572 - 0
93.432 Acl Centers for Independent Living $30,992 Yes 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 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: 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 schedule of expenditures of federal awards (the schedule) includes the federal award activity of Mountain State Centers for Independent Living, Inc. under programs of the federal government for the year ended September 30, 2023. The information in this schedule is 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 schedule presents only a selected portion of operations for Mountain State Centers for Independent Living, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Mountain State Centers for Independent Living, Inc.

Finding Details

Finding 2023-002
2023-002 Indirect Cost Proposal Condition: The latest indirect cost proposal filed with U.S. Department of Health and Human Services, the oversight agency for indirect costs, was based on the September 30, 2019 fiscal year. Criteria: Appendix IV to Part 200-Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations, Section C2c, Notification and Approval of Rates stipulates, in part, Organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the oversight agency for indirect costs within six months after the close of each fiscal year. Cause: Not determinable. Effect: The Organization is in noncompliance with appendix IV to Part 200, Section C2c. An indirect cost proposal based on audited financial statements was not filed with the oversight agency for indirect costs within six months after the close of the fiscal year. Recommendation: File an indirect cost proposal with U. S. Department of Health and Human Services based on audited financial statements. In addition, establish procedures to ensure that an indirect cost proposal is filed with the oversight agency for indirect costs within six months after the close of each fiscal year. Views of responsible officials and planned corrective action: The Organization agrees with this finding and will submit the indirect cost proposal to U. S. Department of Health and Human Services based on the audited financial statements. Procedures will be established to ensure an indirect cost proposal is filed with the oversight agency for indirect costs within six months after the close of each fiscal year in the future. See current year corrective action plan.
Finding 2023-002
2023-002 Indirect Cost Proposal Condition: The latest indirect cost proposal filed with U.S. Department of Health and Human Services, the oversight agency for indirect costs, was based on the September 30, 2019 fiscal year. Criteria: Appendix IV to Part 200-Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations, Section C2c, Notification and Approval of Rates stipulates, in part, Organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the oversight agency for indirect costs within six months after the close of each fiscal year. Cause: Not determinable. Effect: The Organization is in noncompliance with appendix IV to Part 200, Section C2c. An indirect cost proposal based on audited financial statements was not filed with the oversight agency for indirect costs within six months after the close of the fiscal year. Recommendation: File an indirect cost proposal with U. S. Department of Health and Human Services based on audited financial statements. In addition, establish procedures to ensure that an indirect cost proposal is filed with the oversight agency for indirect costs within six months after the close of each fiscal year. Views of responsible officials and planned corrective action: The Organization agrees with this finding and will submit the indirect cost proposal to U. S. Department of Health and Human Services based on the audited financial statements. Procedures will be established to ensure an indirect cost proposal is filed with the oversight agency for indirect costs within six months after the close of each fiscal year in the future. See current year corrective action plan.