W. Va. Code R. § 148-18-7

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 148-18-7 - Grantor Reporting Requirements

7.1. Any grantor shall, in a manner designated by the Legislative Auditor, provide information identified in '12-4-14(e) of the W. Va. Code.

7.2. The grantor shall notify each grantee of the reporting requirements set forth in this section.

7.2.1. For state grants that have already been fully negotiated and signed by the responsible parties, the grantor may satisfy the notification requirement through transmittal of an ancillary communication to the grantee.

7.2.2. For state grants that have yet to be fully negotiated and signed by the responsible parties, the grantor shall incorporate a clause within its formal grant agreement, contractual document or grant award notification letter to convey the reporting requirements under W. Va. Code '12-4-14.

7.3. A grantor shall provide written notice to the Legislative Auditor of any grantee failing to file a required report or sworn statement of expenditures for a state grant disbursed after July 1, 2003, within the required time.

7.4. The grantor=s obligation to report noncompliant grantees to the Legislative Auditor begins 180 days after the effective date of this rule.

7.5. If any report or sworn statement of expenditures submitted pursuant to this section provides evidence of a reportable condition, significant deficiency, or violation, including deficiencies in internal controls; illegal acts; violation of a provision of a contract or grant agreement; errors; abuse; or any other contingency or matter that could negatively affect or have a negative result on administration of the state grant or related program, the grantor shall provide a copy of the report or sworn statement of expenditures to the Legislative Auditor within thirty days of receipt.

7.7. The grantor shall maintain copies of reports and sworn statements of expenditures for public inspection as well as for use in internal audits, performance reviews or other monitoring efforts.

W. Va. Code R. § 148-18-7