EIN: 550391262
UEI: DTRBG44CLUY7
Audited by: Brown, Edwards, and Company LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 3, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 3, 2026 (5 days from today).
What is a management decision? →FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
FAC accepted this audit on February 29, 2024 — management decision was due August 29, 2024.
FAC accepted this audit on February 13, 2023 — management decision was due August 13, 2023.
Catholic Charities West Virginia erroneously applied conditional contribution guidance to certain grants which did not meet the criteria for conditional contributions. This caused an overstatement of current year grant revenues and refundable advances, and an understatement of current year accounts receivable and net assets, along with a restatement of the prior year balances as described in Note 2 to the financial statements. Cause: Catholic Charities West Virginia did not have proper controls, policies or procedures in place related to the accounting for grants revenue. Effect: An adjusting entry was made for the following: Other Grant Revenue was decreased by $142,904, Refundable Advances was decreased by $224,140, Accounts Receivable was increased by $57,330, and Net Assets was increased by $424,374. The June 30, 2021 financial statements were restated as described in Note 2. Repeat Finding: Not a repeat finding Recommendation: We recommend that management review its policies and procedures surrounding grant revenue accounting to ensure amounts are recorded in the appropriate period in accordance with accounting principles generally accepted in the United States of America (GAAP). Views of Responsible Officials and Planned Corrective Action: Management agrees and has a plan to correct the finding.
Show full finding ▾Hide full finding ▴Type of Finding: Material Weakness in Internal Control Over Financial Reporting Criteria or Specific Requirement: Catholic Charities West Virginia, Inc. internal controls must be able to prevent or detect a material misstatement in the financial statements. Internal controls are critical to ensure accurate financial reporting. Grants should only be considered conditional if both a barrier and right of return/release exist in the grant documentation. Condition: Catholic Charities West Virginia erroneously applied conditional contribution guidance to certain grants which did not meet the criteria for conditional contributions. This caused an overstatement of current year grant revenues and refundable advances, and an understatement of current year accounts receivable and net assets, along with a restatement of the prior year balances as described in Note 2 to the financial statements. Cause: Catholic Charities West Virginia did not have proper controls, policies or procedures in place related to the accounting for grants revenue. Effect: An adjusting entry was made for the following: Other Grant Revenue was decreased by $142,904, Refundable Advances was decreased by $224,140, Accounts Receivable was increased by $57,330, and Net Assets was increased by $424,374. The June 30, 2021 financial statements were restated as described in Note 2. Repeat Finding: Not a repeat finding Recommendation: We recommend that management review its policies and procedures surrounding grant revenue accounting to ensure amounts are recorded in the appropriate period in accordance with accounting principles generally accepted in the United States of America (GAAP). Views of Responsible Officials and Planned Corrective Action: Management agrees and has a plan to correct the finding.
2022-001 Grant Revenue Condition: Catholic Charities West Virginia erroneously applied conditional contribution guidance to certain grants which did not meet the criteria for conditional contributions. This caused an overstatement of current year grant revenues and refundable advances, and an understatement of current year accounts receivable and net assets, along with a restatement of the prior year balances as described in Note 2 to the financial statements. Recommendation: We recommend that management review its policies and procedures surrounding grant revenue accounting to ensure recorded amounts are in accordance with accounting principles generally accepted in the United States of America (GAAP). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reviewed grant revenue guidance with staff and implemented procedures to ensure that contributions and grants are properly recognized as conditional or unconditional. Name(s) of the contact person(s) responsible for corrective action: Danielle Doerr Planned completion date for corrective action plan: February 3, 2023
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FAC accepted this audit on December 10, 2018 — management decision was due June 10, 2019.
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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