FAC Explorer

Audit 372594

FY End
2024-12-31
Total Expended
$2.16M
Findings
6
Programs
7
Organization: West Virginia Rural Water Association INC (WV)
Year: 2024 Accepted: 2025-11-25
Auditor: LOWE & ASSOCIATES PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1163004 2024-004 Material Weakness Yes L
1163005 2024-004 Material Weakness Yes L
1163006 2024-004 Material Weakness Yes L
1163007 2024-005 Material Weakness Yes L
1163008 2024-005 Material Weakness Yes L
1163009 2024-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
66.468 DRINKING WATER STATE REVOLVING FUND $729,793 Yes 2
10.761 WATER AND WASTE TECHNICAL ASSISTANCE AND TRAINING GRANTS $555,993 Yes 2
66.424 SURVEYS, STUDIES, INVESTIGATIONS, DEMONSTRATIONS, AND TRAINING GRANTS - SECTION 1442 OF THE SAFE DRINKING WATER ACT $167,867 Yes 0
23.011 APPALACHIAN RESEARCH, TECHNICAL ASSISTANCE, AND DEMONSTRATION PROJECTS $129,573 Yes 0
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $75,194 Yes 0
66.436 SURVEYS, STUDIES, INVESTIGATIONS, DEMONSTRATIONS, AND TRAINING GRANTS AND COOPERATIVE AGREEMENTS - SECTION 104(B)(3) OF THE CLEAN WATER ACT $71,515 Yes 0
66.446 TECHNICAL ASSISTANCE FOR TREATMENT WORKS (CLEAN WATER ACT [CWA] SECTION 104(B)(8)) $44,290 Yes 0

Contacts

Name Title Type
DJG5LKR5J474 Todd Grinstead Auditee
3042011689 Jared Gillespie Auditor
No contacts on file

Notes to SEFA

Assistance Listing (AL) has replaced the Catalog of Federal Domestic Assistance (CFDA) for identifying federal programs.

Finding Details

Finding 2024-004
We determined during our engagement to audit the Association that there were not sufficient controls in place to ensure accurate financial reports were presented to National Rural Water Association, Inc. for federal program expenditures. The Association did not ensure all amounts being accrued for personnel benefits were accurate and correct. The Association also did not ensure inter-program transfers were properly recorded and completed.
Finding 2024-005
The Association did not submit the Uniform Guidance reporting package to the Federal Audit Clearinghouse within the prescribed time frame. The Association did not have their information prepared in a timely manner in order for the audit to be completed so that Form SF-SAC and the Single Audit reporting package could be filed by the due date.