Audit 40204

FY End
2022-12-31
Total Expended
$4.79M
Findings
18
Programs
8
Year: 2022 Accepted: 2023-09-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
44872 2022-001 - Yes L
44873 2022-002 Significant Deficiency Yes L
44874 2022-001 - Yes L
44875 2022-002 Significant Deficiency Yes L
44876 2022-001 - - L
44877 2022-002 Significant Deficiency - L
44878 2022-001 - - L
44879 2022-002 Significant Deficiency - L
44880 2022-002 Significant Deficiency - L
621314 2022-001 - Yes L
621315 2022-002 Significant Deficiency Yes L
621316 2022-001 - Yes L
621317 2022-002 Significant Deficiency Yes L
621318 2022-001 - - L
621319 2022-002 Significant Deficiency - L
621320 2022-001 - - L
621321 2022-002 Significant Deficiency - L
621322 2022-002 Significant Deficiency - L

Contacts

Name Title Type
EYMVVMEKD7X7 Amy Tolliver Auditee
3045580530 Robert Adams Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 1) 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.2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de-minimis indirect cost rate allowed under the Uniform Guidance. The preceding schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of West Virginia Perinatal Partnership, Inc., under programs of the federal government for the year ended December 31, 2022. 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 select portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.
2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.
2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.
2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.
2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.
2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.
2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.
2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.