WV PERINATAL PARTNERSHIP, INC.

2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.

2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.

2021-001 ? DATA COLLECTION FORM COMPLIANCE (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the September 30, 2022 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Organization is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Organization?s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended December 31, 2021. Effect: The Organization was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Organization to be considered a low risk auditee for their next two annual Single Audits. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: At the onset of commencing the 2021 audit, due to no fault of our own, the prior firm announced they were unable to perform the audit. The late timing of this communication did not allow ample time to engage a new firm to commence the audit and complete it and submit the Single Audit Reporting Package prior to the Federal Audit Clearinghouse deadline of September 30, 2022. Management has developed a plan to correct the finding.

2021-002 ? TIMELY GRANT REPORTING (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2021 we noted three reports, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which are due within 15 days after the grant closed. For the year ended December 31, 2021, we tested the two required sworn statement of expenditures reports that were required to be filed, both of which were filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2021. Effect: The Organization was not in compliance with the requirements of their grant agreement. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the finding.

2021-003 ? CONTROLS OVER GRANT REPORTING (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the accountant without documented supervisory review and approval. Effect: The Organization is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently copied on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and has developed a plan to correct the finding.