EIN: 550784381
UEI: JA5DUFTMJYL6
Audited by: Brown, Edwards, and Company LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 27, 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 27, 2026 (28 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on July 5, 2023 — management decision was due January 5, 2024.
FAC accepted this audit on August 28, 2022 — management decision was due February 28, 2023.
During the audit, we noted that the Organization has not been accounting for deferred revenue, but rather recording all monies received as revenue earned upon billing. Cause: The Organization has experienced a significant increase in grant funding. Most of the grants received are billed as expenses are incurred. However new funding has been given to the Organization ahead of the needs, with a reconciliation due at the end of the grant period. The Organization failed to recognize the need to account for these grants utilizing deferred revenue. Effect: Understatement of deferred revenue will overstatement revenue earned. Recommendation: Deferred revenue should be recorded at the time of receipt and/or billing and later recognized as revenue once the funds are earned through expenditure. Management?s Response: The Organization?s finance team is creating additional tracking to incorporate a system in which deferred revenue is adjusted monthly.
Show full finding ▾Hide full finding ▴SECTION II ? FINANCIAL STATEMENT FINDINGS Material Weakness in Internal Control over Financial Reporting Finding number: 2021-001 Criteria: Internal controls over financial reporting are critical to ensuring that the financial statements and related footnotes are reported in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Condition: During the audit, we noted that the Organization has not been accounting for deferred revenue, but rather recording all monies received as revenue earned upon billing. Cause: The Organization has experienced a significant increase in grant funding. Most of the grants received are billed as expenses are incurred. However new funding has been given to the Organization ahead of the needs, with a reconciliation due at the end of the grant period. The Organization failed to recognize the need to account for these grants utilizing deferred revenue. Effect: Understatement of deferred revenue will overstatement revenue earned. Recommendation: Deferred revenue should be recorded at the time of receipt and/or billing and later recognized as revenue once the funds are earned through expenditure. Management?s Response: The Organization?s finance team is creating additional tracking to incorporate a system in which deferred revenue is adjusted monthly.
Response to Audit Finding Procedures for recognizing revenue received prior to being earned have been amended to the following: Funding received prior to being earned is recorded in the full amount as a credit to Deferred Revenue and a debit to Accounts receivable on the date of invoicing, or cash if an unexpected cash receipt. This is completed within Quickbooks in the Invoice document, as this is also the document required by our grantors to submit for funding. On a monthly basis, a journal entry is prepared that will debit Deferred Revenue for the amount of expenses for each class, and credit the correct revenue account for each class. The purpose of this journal entry is to record the earned revenue when earned.
FAC accepted this audit on January 31, 2021 — management decision was due July 31, 2021.
The Organization failed to cut off and record accounts payable at year end.Criteria: Proper procedures should be in place to ensure accounts payable is recorded in the accounting software at the date of services.Cause: Staff involved in normal accounting procedures at year end was on leave.Effect: Understatement of liabilities and expenses and items recorded in the wrong period.Recommendation: Accounts payable should be recorded at the date of service. Management should review this account each month to ensure that all expenses are being properly recorded in the correct period.Corrective Action Plan: At the time the audit was performed, it was discovered that the finance staff member had briefly modified how accounts payable were recorded, which was not adhering to stated policy and procedures outlined in the Standard Operating Procedures.Corrective measures included re-training of all financial staff, to ensure all procedures are followed and understood, occurred immediately upon discovering of the modification.In addition, the following procedures were added to the Accounts Payable section of the Standard Operating Procedures to ensure accuracy:On a biweekly basis, the CFO (or COO, if CFO unavailable), is to audit a sample of all entries affecting Accounts Payable to ensure bills/bill payments are being entered correctly and on the correct dates.
Show full finding ▾Hide full finding ▴Identifying Number 2020-001Condition: The Organization failed to cut off and record accounts payable at year end.Criteria: Proper procedures should be in place to ensure accounts payable is recorded in the accounting software at the date of services.Cause: Staff involved in normal accounting procedures at year end was on leave.Effect: Understatement of liabilities and expenses and items recorded in the wrong period.Recommendation: Accounts payable should be recorded at the date of service. Management should review this account each month to ensure that all expenses are being properly recorded in the correct period.Corrective Action Plan: At the time the audit was performed, it was discovered that the finance staff member had briefly modified how accounts payable were recorded, which was not adhering to stated policy and procedures outlined in the Standard Operating Procedures.Corrective measures included re-training of all financial staff, to ensure all procedures are followed and understood, occurred immediately upon discovering of the modification.In addition, the following procedures were added to the Accounts Payable section of the Standard Operating Procedures to ensure accuracy:On a biweekly basis, the CFO (or COO, if CFO unavailable), is to audit a sample of all entries affecting Accounts Payable to ensure bills/bill payments are being entered correctly and on the correct dates.
At the time the audit was performed, it was discovered that the finance staff member had briefly modified how accounts payable were recorded, which was not adhering to stated policy and procedures outlined in the Standard Operating Procedures.Corrective measures included re-training of all financial staff, to ensure all procedures are followed and understood, occurred immediately upon discovering of the modification.In addition, the following procedures were added to the Accounts Payable section of the Standard Operating Procedures to ensure accuracy:On a biweekly basis, the CFO (or COO, if CFO unavailable), is to audit a sample of all entries affecting Accounts Payable to ensure bills/bill payments are being entered correctly and on the correct dates.
The Organization failed to record accounts receivable at year end.Criteria: Proper procedures should be in place to ensure accounts receivable is recorded in the accounting software when revenue is earned.Cause: Staff involved in normal accounting procedures at year end was on leave.Effect: Understatement of assets and revenue.Recommendation: Accounts receivable should be recorded when revenue is earned. Management should review this account each month to ensure that all revenue is being properly recorded in the correct period.Corrective Action Plan: At the time the audit was performed, a grant that runs on a reimbursement of costs, with an eligible expense grant term of 12/6/19-1/6/22, was not fully executed until 7/15/2020, with documents necessary for reimbursement were not made available to WVCEH until 7/15/20. As such, the expenses were not recorded as a receivable because WVCEH was unable to request reimbursement of these costs.Financial Staff have since been trained on appropriate recording of receivables.The following procedures were added to the Accounts Receivable section of WVCEH Standard Operating Procedures:To ensure accurate recording of accounts receivable, all expenses that are to be reimbursed are to be recorded as a receivable for the timeframe for which they are to be reimbursed as allowable under grants.All receivables are to have an invoice created at the time the receivable is made known, or, at a minimum, on monthly basis for reimbursement grants.On a biweekly basis, the CFO (or COO if CFO unavailable) is to audit a sample of all known receivables to ensure accuracy in recording.
Show full finding ▾Hide full finding ▴Identifying Number 2020-002Condition: The Organization failed to record accounts receivable at year end.Criteria: Proper procedures should be in place to ensure accounts receivable is recorded in the accounting software when revenue is earned.Cause: Staff involved in normal accounting procedures at year end was on leave.Effect: Understatement of assets and revenue.Recommendation: Accounts receivable should be recorded when revenue is earned. Management should review this account each month to ensure that all revenue is being properly recorded in the correct period.Corrective Action Plan: At the time the audit was performed, a grant that runs on a reimbursement of costs, with an eligible expense grant term of 12/6/19-1/6/22, was not fully executed until 7/15/2020, with documents necessary for reimbursement were not made available to WVCEH until 7/15/20. As such, the expenses were not recorded as a receivable because WVCEH was unable to request reimbursement of these costs.Financial Staff have since been trained on appropriate recording of receivables.The following procedures were added to the Accounts Receivable section of WVCEH Standard Operating Procedures:To ensure accurate recording of accounts receivable, all expenses that are to be reimbursed are to be recorded as a receivable for the timeframe for which they are to be reimbursed as allowable under grants.All receivables are to have an invoice created at the time the receivable is made known, or, at a minimum, on monthly basis for reimbursement grants.On a biweekly basis, the CFO (or COO if CFO unavailable) is to audit a sample of all known receivables to ensure accuracy in recording.
At the time the audit was performed, a grant that runs on a reimbursement of costs, with an eligible expense grant term of 12/6/19-1/6/22, was not fully executed until 7/15/2020, with documents necessary for reimbursement were not made available to WVCEH until 7/15/20. As such, the expenses were not recorded as a receivable because WVCEH was unable to request reimbursement of these costs.Financial Staff have since been trained on appropriate recording of receivables.The following procedures were added to the Accounts Receivable section of WVCEH Standard Operating Procedures:To ensure accurate recording of accounts receivable, all expenses that are to be reimbursed are to be recorded as a receivable for the timeframe for which they are to be reimbursed as allowable under grants.All receivables are to have an invoice created at the time the receivable is made known, or, at a minimum, on monthly basis for reimbursement grants.On a biweekly basis, the CFO (or COO if CFO unavailable) is to audit a sample of all known receivables to ensure accuracy in recording.
FAC accepted this audit on June 22, 2020 — management decision was due December 22, 2020.
The Organization has timesheets to demonstrate that the Cooperative Agreement to Benefit Homeless Individuals (CABHI) funds were drawn for case managers? time, but there is no documentation showing that the actual time spent on the CoC grants exceeded that which was charged to the CoC grants and amounts charged to CABHI paid for the difference.Effect: Unable to determine that match requirements were met.Cause: The Organization does not have policies or procedures to document how cash match is used to pay CoC eligible program costs.Questioned Costs: None.Recommendation: The Organization should create policies and procedures for tracking how cash match has been spent on CoC eligible activities. The Organization should also provide any further documentation to demonstrate that match was met.Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See separate Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program: Continuum of Care (CoC)CFDA Number: 14.267Federal Agency: U.S. Department of Housing and Urban Development (HUD)Pass-Through Entity: Not ApplicableAward Year: June 30, 2019Compliance Requirement: MatchingCriteria or Specific Requirement: 24 CFR 578.73(a) Matching Requirements, 24 CFR 578.103(a)(10)Condition: The Organization has timesheets to demonstrate that the Cooperative Agreement to Benefit Homeless Individuals (CABHI) funds were drawn for case managers? time, but there is no documentation showing that the actual time spent on the CoC grants exceeded that which was charged to the CoC grants and amounts charged to CABHI paid for the difference.Effect: Unable to determine that match requirements were met.Cause: The Organization does not have policies or procedures to document how cash match is used to pay CoC eligible program costs.Questioned Costs: None.Recommendation: The Organization should create policies and procedures for tracking how cash match has been spent on CoC eligible activities. The Organization should also provide any further documentation to demonstrate that match was met.Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See separate Corrective Action Plan.
WVCEH has trained all staff on the importance, and requirement, to track match received through cash and in-kind services. WVCEH has implemented a procedure to do this in HMIS on a client-by-client basis in HMIS. Furthermore, WVCEH will list all cash match sources received at the end of each month with the draw sheets from e-LOCCS. Staff have also been trained on imputing notes into their timesheet software when they are paid from a matching source, but working with clients in a HUD funded program. WVCEH will also print off an in-kind report from HMIS monthly to show in-kind and cash matches received and tied to clients.
In-kind services for the Homeless Management Information System (HMIS) grant were documented by signed letters, instead of Memorandums of Understandings (MOUs), and the documentation of match provided was the commitment letters, instead of documentation of hours worked.Effect: Unable to determine if the services were provided.Cause: The Organization does not have a process in place to document in-kind services.Questioned Costs: None.Recommendation: The Organization should create a procedure for executing MOUs and collect supporting documentation of services provided.Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See separate Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program: Continuum of CareCFDA Number: 14.267Federal Agency: U.S. Department of Housing and Urban Development (HUD)Pass-Through Entity: Not ApplicableAward Year: June 30, 2019Compliance Requirement: MatchingCriteria or Specific Requirement: 24 CFR 578.73(c)(3)(i) Matching Requirements, 2 CFR 200.306 Cost Sharing or MatchingCondition: In-kind services for the Homeless Management Information System (HMIS) grant were documented by signed letters, instead of Memorandums of Understandings (MOUs), and the documentation of match provided was the commitment letters, instead of documentation of hours worked.Effect: Unable to determine if the services were provided.Cause: The Organization does not have a process in place to document in-kind services.Questioned Costs: None.Recommendation: The Organization should create a procedure for executing MOUs and collect supporting documentation of services provided.Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See separate Corrective Action Plan.
MOUs have been executed for current fiscal funding. Additionally, the Standard Operating Procedures have also been updated in regards to match.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
GSA_MIGRATION
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2017-001
FAC accepted this audit on July 16, 2018 — management decision was due January 16, 2019.
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2016-001
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2016-002
FAC accepted this audit on October 23, 2016 — management decision was due April 23, 2017.
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2015-002
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