FAC Explorer

Audit 366877

FY End
2023-06-30
Total Expended
$2.25M
Findings
1
Programs
10
Organization: Mason County Commission (WV)
Year: 2023 Accepted: 2025-09-22
Auditor: Bhm CPA Group

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1153790 2023-004 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.05M Yes 1
97.042 Emergency Management Performance Grants $58,749 Yes 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 Yes 0
20.019 Covid-19 Coronavirus Relief Fund $40,663 Yes 0
16.575 Crime Victim Assistance $32,109 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16,371 Yes 0
15.226 Payments in Lieu of Taxes $2,433 Yes 0
20.600 State and Community Highway Safety $1,121 Yes 0
20.616 National Priority Safety Programs $986 Yes 0
15.631 Partners for Fish and Wildlife $275 Yes 0

Contacts

Name Title Type
URLCJMMUR9R6 Jason Bechtle Auditee
3046751110 Tim Loper Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of the County and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.

Finding Details

Finding 2023-004
During the course of our testing we identified payments that were made for the purpose of debt service. Specifically, we noted a check written to Ohio Valley Bank to payoff loan account ending #0223 and a check written to West Union Bank to payoff loan account ending #0010. During fiscal year 2023, amounts paid related to debt service totaled $383,544.78. The 2023 Compliance Supplement for AL#21.027 Coronavirus State and Local Fiscal Recovery Funds Section III.A.2 lists unallowable activities as the following: a. Offset a reduction in net tax revenue (applicable to states and territories) b. Deposits into pension funds (applicable to all recipients except Tribes) c. Debt service or replenishing financial reserves (e.g., “rainy day funds”) (applicable to all recipients) d. Satisfaction of settlements and judgments (applicable to all recipients) e. Programs, services, or capital expenditures that include a term or condition that undermines efforts to stop the spread of COVID-19 (applicable to all recipients) Questioned Costs: $383,544.78 Procedures were not in place to verify that disbursements aligned with allowable activities per the federal programs compliance supplement. The County’s use of funds deviated from allowable activities. Officials should contact the granting agency for AL#21.027 Coronavirus State and Local Fiscal Recovery Funds to come to a resolution regarding the questioned costs. Further we recommend the County implement controls that would prevent future noncompliance regarding allowable and unallowable activities. Repeat Finding: No Officials Response: The Commission will contact the granting agency and work on a resolution of the questioned expenses. The County will also implement controls to prevent future instances.