FAC Explorer

Audit 411400

FY End
2025-12-31
Total Expended
$17.97M
Findings
1
Programs
19
Organization: West Virginia University Health System and Controlled Entities (WV)
Year: 2025 Accepted: 2026-09-18
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1230169 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.493 CONGRESSIONAL DIRECTIVES $11.03M Yes 0
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $2.35M Yes 1
93.788 OPIOID STR $1.28M Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $931,529 Yes 0
93.965 COAL MINERS RESPIRATORY IMPAIRMENT TREATMENT CLINICS AND SERVICES $424,273 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $374,755 Yes 0
23.002 APPALACHIAN AREA DEVELOPMENT $270,175 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $239,451 Yes 0
93.104 COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) $191,569 Yes 0
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $127,850 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $125,566 Yes 0
84.268 FEDERAL DIRECT STUDENT LOANS $84,427 Yes 0
93.165 GRANTS TO STATES FOR LOAN REPAYMENT $84,000 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $70,000 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $68,999 Yes 0
84.063 FEDERAL PELL GRANT PROGRAM $23,182 Yes 0
93.945 ASSISTANCE PROGRAMS FOR CHRONIC DISEASE PREVENTION AND CONTROL $1,807 Yes 0
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $1,399 Yes 0
93.003 PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY FUND $238 Yes 0

Contacts

Name Title Type
DQ8MDZ5TPBZ1 Melissa McCoy Auditee
3045984784 Sabrina Preston Auditor
No contacts on file

Notes to SEFA

The accompanying consolidated schedules of expenditures of federal and state awards (the Schedules) 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, 2025. The information in these Schedules 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) and the State of West Virginia. All federal and state awards received directly and indirectly from federal and state agencies are included in these Schedules. Because the Schedules present only a selected portion of the operations of the System, they are not intended to and do not present the financial position, changes in net assets or cash flows of the System.
Expenditures reported in the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance and the State of West Virginia, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The System has elected not to use the 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, 2025 reflects Assistance Listing changes through November 2025.

Finding Details

Finding 2025-001
2025-001 Reporting Assistance Listing #11.307 Economic Development Cluster Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over the form SF-425, federal financial report, ensure that reports are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The System established a procedure over reporting that is not being adhered to in order to guarantee timely submissions. Cause: The System has limited staff available for these report types to allow for a timely submission. Effect or Potential Effect: The reports were not submitted timely. Questioned Costs: None. Context: The federal financial reports were tested in full. Of the two reports reviewed, one was found to not be submitted timely. Identification as a Repeat Finding: N/A Recommendation: The System should implement a process to ensure the timely submission of the reports. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.