Finding Text
Information on the Federal Program: Assistance Listing Number 93.788—State Opioid
Response, United States Department of Health and Human Services. Pass-Through
Entity: West Virginia Department of Health and Human Resources. Award Number:
G200736. Compliance Requirements: Eligibility, Reporting, Cash Management,
Allowable Costs, Activities Allowed or Unallowed. Type of Finding: Material Weakness.
Criteria: Program requirements state that the organization is required to submit quarterly
reconciliations to the West Virginia Department of Health and Human Resources by the 15th of
the month following the close of the quarter.
Condition: For the year ended June 30, 2021, we reviewed the quarterly submitted schedules
of payment program reconciliation reports provided by the Organization. The Organization
could not produce documentation supporting their review of the reconciliations. Additionally,
the reconciliations in total were arithmetically inaccurate and did not agree to the total
expenditures for the period by a difference of $9,989.
Cause: Program staff-maintained documentation separate from the accounting function and
did not reconcile the information from their records to the accounting function’s records on a
timely basis.
Effect or Potential Effect: The amount of expenditures for this program as reported by the
Organization to the West Virginia Department of Health and Human Resources was less than
the actual expenditures by $9,989.
Questioned Costs: $0.
Context: Four quarterly reconciliations were required to be prepared and presented to the State
of West Virginia.
Repeat Finding: This is a new finding.
Recommendation: The Organization should implement policies and procedures which require
programmatic invoices to be recorded consistently in the accounting records. Then, the
Organization should develop review control procedures that require reconciliation of grant
expenditures prepared by the program employees to the accounting records prepared by the
accounting function. The review