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: A single audit is required to be completed and submitted to the Federal Audit Clearing
house nine months after year-end.
Condition: For the year ended June 30, 2021, we noted the Organization was unable to obtain
the necessary resources to complete the single audit within the specified time-frame.
Cause: The Organization was experiencing a period of growth and did not have the adequate
internal accounting personnel to prepare records and supporting documentation in a timely
manner.
Effect or Potential Effect: Noncompliance with the single audit requirements.
Questioned Costs: $0.
Context: A single audit is required to be completed annually if the amount of federal awards
expended reaches a certain threshold.
Repeat Finding: This is a new finding.
Recommendation: The Organization should implement policies and procedures which require
a timely and complete financial statement close process.