The accompanying consolidated schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of West Virginia University Health System and Controlled Entities (the System) under the programs of the federal and state governments for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). All federal and state awards received directly and indirectly from federal and state agencies are included in this Schedule. Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net assets or cash flows of the System. The consolidated schedule of expenditures of federal and state awards includes all federal and state grants to the System that had activity during the year ended December 31, 2024, except those awarded to Wheeling Hospital, Inc. and Subsidiaries. A separate audit in accordance with OMB Uniform Guidance is completed for Wheeling Hospital, Inc. and Subsidiaries.
Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The System has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The System did not pass through any funding to subrecipients.
The grant programs are subject to financial and compliance audits by the grantors or their representatives. Such audits could lead to requests for reimbursement to the grantor agencies for expenditures disallowed under terms of the grants. Management believes disallowances, if any, will not be material.
The categorization of expenditures by program included in the consolidated schedule of expenditures of federal and state awards is based upon the grant documents. Changes in the categorization of expenditures occur based upon revisions to the Assistance Listing, which is issued in June and December of each year. The consolidated schedule of expenditures of federal and state awards for the year ended December 31, 2024 reflects Assistance Listing changes through May 2024.
The System received and expended state grant awards for the year ended December 31, 2024 as summarized below: Grant Name Grant Number Entity Total Current Year State Award Revenues Total Current Year State Award Expenditures Under (Over) Expended End of Year Project Engage G241068 City Hospital Inc (DBA Berkeley Medical Center) 54,513 48,808 5,705 Adult Mental Health - Day Support G240005day United Summit Center 100,954 88,522 - Adult Mental Health - Day Support G250244day United Summit Center 75,605 116,402 (40,797) Adult Mental Health - Harrison House G240005HH United Summit Center 534,007 448,334 - Adult Mental Health - Harrison House G250244HH United Summit Center 303,940 403,310 (99,370) Certified Community Behavioral Health Clinic Planning & Development G240591 United Summit Center 560,946 541,902 19,044 Children's Mental Health G240116 United Summit Center 185,600 208,568 - Children's Mental Health G250216 United Summit Center 134,400 132,774 1,626 Community Engagement Specialists G240020 United Summit Center 79,058 85,001 - Community Engagement Specialists G250229 United Summit Center 108,780 89,083 19,697 Complex Support Services G240070 United Summit Center 28,875 45,895 - Complex Support Services G250288 United Summit Center 64,623 43,870 20,753 Continuum Enhancement Funds G240047 United Summit Center 848,461 672,708 - Continuum Enhancement Funds G250267 United Summit Center 725,201 644,603 80,598 Healing House G241000 United Summit Center 500,000 283,193 - Indigent Care G240086 United Summit Center 660,199 685,450 - Jobs and Hope G240716 United Summit Center 61,539 42,493 - Jobs and Hope G250701 United Summit Center - 13,973 (13,973) Juvenile Remediation and Restoration G240480 United Summit Center 125,000 104,698 - Juvenile Remediation and Restoration G250669 United Summit Center 25,000 33,366 (8,366) OCHS & HP STLR G230920 United Summit Center 17,500 - 17,500 2024 Nursing Academy Grant Program WVCN20240402 St. Joseph’s Hospital 1,858 1,858 - 2024 Nursing Academy Grant Program WVCN20240402 Wetzel County Hospital 5,000 5,000 - Infrastructure and Facilities Improvement Program C000036782 Uniontown Hospital 422,000 422,000 - West Virginia Telestroke Services Grant Program G241110 Berkeley Medical Center 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 Braxton County Memorial Hospital 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 Camden Clark Medical Center 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 Grant Memorial Hospital 24,346 - 24,346 West Virginia Telestroke Services Grant Program G241110 Jackson General Hospital 24,346 - 24,346 West Virginia Telestroke Services Grant Program G241110 Jefferson Medical Center 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 Princeton Community Hospital 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 Potomac Valley Hospital 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 Reynolds Memorial Hospital 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 St. Francis Hospital 20,288 20,288 - West Virginia Telestroke Services Grant Program G241110 Summersville Regional Medical Center 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 St. Joseph’s Hospital 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 Thomas Memorial Hospital 24,346 24,346 - West Virginia Telestroke Services Grant Program G241110 Wetzel County Hospital - 24,346 (24,346) West Virginia Telestroke Services Grant Program G241110 West Virginia University Hospitals 50,000 50,000 - Project Search GRTAWD04022200006197 West Virginia University Hospitals - 51,840 - State Loan Repayment Program G240966 Potomac Valley Hospital 15,000 15,000 -