Finding 1163009 (2024-005)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2025-11-25

Audit: 372594

Organization: West Virginia Rural Water Association INC (WV)

Auditor: LOWE & ASSOCIATES PLLC

AI Summary

Issue: The Association missed the deadline for submitting the Uniform Guidance reporting package.
Trend: Delays in preparation affected the timely completion of the audit.
Follow-up: Ensure timely preparation of information for future audits to meet submission deadlines.

Finding Text

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.

Corrective Action Plan

The Association will ensure their financial information is completed in time to meet all filing requirements going forward.

Other Findings in this Audit

1163004 2024-004

Material Weakness Repeat
1163005 2024-004

Material Weakness Repeat
1163006 2024-004

Material Weakness Repeat
1163007 2024-005

Material Weakness Repeat
1163008 2024-005

Material Weakness Repeat

Programs in Audit

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