EIN: 550708567
UEI: KMUKL35VD5E4
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 25, 2026 (36 days from today).
What is a management decision? →Cash Management Federal Agencies: United States Department of Agriculture - National Institute of Food and Agriculture Federal Program Title: R&D Cluster Federal Assistance Listing Number: 10.205 Award Period: 7/1/2024-6/30/2025 Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria or Specific Requirement: The Research and Development cluster requires that advance payments to a recipient or subrecipient must be limited to the minimum amounts needed and be timed with actual, immediate cash requirements of the recipient or subrecipient in carrying out the purpose of the approved program or project. The timing and amount of advance payments must be as close as is administratively feasible to the actual disbursements by the recipient or subrecipient for direct program or project costs and the proportionate share of any allowable indirect costs. The recipient or subrecipient must make timely payments to contractors in accordance with the contract provisions. Condition: The Corporation elected to draw projected expenditures on a grant beyond what was an immediate and actual cash need. Questioned Costs: N/A Cause: The Corporation overrode their typical internal control processes for this drawdown due to concern over a government shutdown and availability of future funding. Effects: Funds were drawn down before there was an immediate and actual cash need. Repeat Finding: Not a repeat finding. Recommendation: Management should review the process and procedures over cash management. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
United States Department of Agriculture R&D Cluster – Assistance Listing No. 10.205 Condition: The Corporation elected to draw projected expenditures on a grant beyond what was an immediate and actual cash need. Recommendation: Management should review the process and procedures over cash management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WVSU Research and Development Corporation will implement strengthened cash management procedures to ensure that federal funds are drawn only to meet immediate disbursements needs. Specifically, the organization will reinforce the monthly reconciliation process to compare drawdowns, actual cash expenditures and cash on hand in order for excess cash balances to be identified and corrected immediately. Name(s) of the contact person(s) responsible for corrective action: Kimberly Duff Planned completion date for corrective action plan: 02/01/2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2023. 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 29, 2023, which was (1056 days ago).
What is a management decision? →Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We have reviewed the OSP Time and Effort policy and reinstated post award procedures to review terms and conditions of each grant and complete the post award responsibility summary form with the PI?s. After the post award process, the PI will confirm time and effort on a quarterly basis (at a minimum) with OSP. OSP will forward the information to the budget office and the corresponding payroll changes will be completed and reviewed by the budget office and executive director. Name of the contact person responsible for corrective action: Kim Duff, Executive Director Planned completion date for corrective action plan: March 2023
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Research and Development Cluster ? Assistance Listing No. 10.216 Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The budget office will review final reports with the OSP post award area to ensure final narratives, final financial reports and the final draw of funds are correct and fall within the grant performance period. Name of the contact person responsible for corrective action: Kim Duff, Executive Director Planned completion date for corrective action plan: March 2023
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 20, 2021. 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 April 20, 2022, which was (1583 days ago).
What is a management decision? →CFDA #84.031, 2021 AWARD YEAR. COMPLIANCE REQUIREMENT: PROCUREMENT. TYPE OF FINDING: COMPLIANCE CRITERIA: ALL PROCUREMENT TRANSACTIONS FOR THE ACQUISITION OF PROPERTY OR SERVICES REQUIRED UNDER A FEDERAL AWARD MUST BE CONDUCTED IN A MANNER PROVIDING FULL AND OPEN COMPETITION. (2 CFR SECTION 200.319). PURCHASES BETWEEN $10,000 AND $49,999 WILL REQUIRE THREE QUOTES FROM VENDORS AND PURCHASES OF $50,000 OR GREATER WILL BE MADE USING THE FORMAL BIDDING PROCESS IN ACCORDANCE WITH THE CORPORATION'S PROCUREMENT POLICY. CONDITION: AS PART OF OUR TESTING FOR PROCUREMENT COMPLIANCE REQUIREMENTS, WE SELECTED A SAMPLE OF 40 TRANSACTIONS. OF THE 40, THREE TRANSACTIONS (TWO VENDORS) DID NOT HAVE THE REQUIRED EVIDENCE OF OPEN COMPETITION IN ACCORDANCE WIHT THE CORPORATION'S PROCUREMENT POLICY ON FILE. CAUSE: RECORD KEEPING, MANAGEMENT OF OVERRIDE OF CONTROLS. EFFECT: NOT FOLLOWING PROPER PROCEDURE IS IN DIRECT VIOLATION OF THE CORPORATION'S INTERNAL PROCUREMENT POLICY AS WELL AS 2 CFR SECTION 200.319. QUESTIONED COSTS: POSSIBLE OVERPAYMENT OF $134,206 CONTEXT/SAMPLING: A NONSTATISTICAL SAMPLE OF 40 WERE SELECTED FOR PROCUREMENT TESTING. TOTAL TESTED WAS $796,356 OUT OF THE TOTAL YEARLY EXPENDITURE OF $2,545,800 FOR THIS PROGRAM. REPEAT FINDING FROM PRIOR YEAR(S): NO RECOMMENDATION: MANAGEMENT SHOULD REVISE PROCEDURES TO ENSURE THAT ALL QUOTES AND FORMAL BIDS ARE PROPERLY OBTAINED AND MAINTAINED ON FILE PRIOR TO ISSUING PAYMENT. VIEWS OF THE RESPONSIBLE OFFICIALS: WEST VIRGINIA STATE UNIVERSITY RESEARCH AND DEVELOPMENT CORPORATION HAS ADDED SPECIFIC TRAINING SESSIONS RELATED TO THE PROCUREMENT POLICY AND OVERALL PURCHASE PROCESS TRAINING TO THE AGENDA FOR THE FALL COMPANY MEETING. THE SESSIONS WILL ENSURE ALL EMPLOYEES ARE AWARE OF THE REQUIREMENTS WHEN SUBMITTING A PURCHASE REQUEST. ADDITIONAL PROCEDURES WILL BE IMPLEMENTED IN ORDER TO ENSURE ALL PROPER DOCUMENTATION IS MAINTAINED FOR FUTURE REFERENCE.
US DEPARTMENT OF EDUCATION CFDA #84.031, 2021 AWARD YEAR WEST VIRGINIA STATE UNIVERSITY RESEARCH AND DEVELOPMENT CORPORATION HAS ADDED SPECIFIC TRAINING SESSIONS RELATED TO THE PROCUREMENT POLICY AND OVERALL PURCHASE PROCESS TRAINING TO THE AGENDA FOR THE FALL COMPANY MEETING. THE SESSIONS WILL ENSURE ALL EMPLOYEES ARE AWARE OF THE REQUIREMENTS WHEN SUBMITTING A PURCHASE REQUEST. ADDITIONAL RESOURCES WILL BE IMPLEMENTED IN ORDER TO ENSURE ALL PROPERT DOCUMENTATION IS MAINTAINED FOR FUTURE REFERENCE.
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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