FAC Explorer

Finding 500402 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323168
Organization: West Virginia University Health System and Controlled Entities (WV)
Auditor: Forvis Mazars LLP

AI Summary

  • Core Issue: The System is not following its own procedures for timely report submissions, leading to delays.
  • Impacted Requirements: Compliance with the Uniform Guidance's internal control criteria for reporting is not being met.
  • Recommended Follow-Up: Implement a new process to ensure reports are submitted on time.

Finding Text

Assistance Listing #93.788 Opioid STR Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over the monthly expected outcomes and performance measures reporting 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: The reports were not submitted timely. Questioned Costs: None. Context: The monthly expected outcomes and performance measures reports were sampled and a population of 12 was selected for auditing. Of those sampled, 6 were found to not be submitted timely. The sample was not considered statistically valid. 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: See corrective action plan.

Corrective Action Plan

Contact Person: Justin Gibson Management’s Response: Effective September 30, 2023, United Summit Center’s Grants G230723 Regional Jail and G230772 were renewed and as part of that renewal the monthly grant reporting date was moved from the 25th of the month to the 15th of the month. Management did not identify the earlier required monthly reporting deadline as part of the renewal and continued to submit monthly grant reports following the former reporting timeline which caused the monthly reports to be submitted late for the months of October 2023 through March 2024. Management identified the discrepancy and began submitting the monthly reporting timely with reporting for April. Going forward Management reviews the reporting timely requirements of all new grant agreements and grant agreement renewals to ensure required monthly reporting deadlines are met. Completion Date: 04/15/2024

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 500403 2023-002
    Material Weakness
  • 1076844 2023-001
    Significant Deficiency
  • 1076845 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $19.44M
93.493 Congressional Directives $6.30M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4.61M
93.788 Opioid Str $1.52M
93.958 Block Grants for Community Mental Health Services $529,234
93.959 Block Grants for Prevention and Treatment of Substance Abuse $424,695
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $376,378
93.155 Rural Health Research Centers $282,086
10.766 Community Facilities Loans and Grants $162,472
93.859 Biomedical Research and Research Training $96,717
84.268 Federal Direct Student Loans $86,105
93.165 Grants to States for Loan Repayment $80,000
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $78,763
32.006 Covid-19 Telehealth Program $70,669
93.279 Drug Abuse and Addiction Research Programs $50,917
93.003 Public Health and Social Services Emergency Fund $36,611
93.301 Small Rural Hospital Improvement Grant Program $36,123
93.889 National Bioterrorism Hospital Preparedness Program $35,814
84.063 Federal Pell Grant Program $33,620
93.211 Rural Telemedicine Grants $27,412
93.426 The National Cardiovascular Health Program $20,000
23.002 Appalachian Area Development $7,717