Current through Register Vol. XLI, No. 50, December 13, 2024
Section 155-9-5 - Sworn Statements of Expenditures Made Under Grants5.1. Any grantee who: 1) receives one or more state grants in an aggregate amount of less than $50,000; 2) is not required to file a report because the grantor causes an audit of the grant funds to be conducted by an independent certified public accountant using Government Auditing Standards and a copy of the audit is available for public inspection; or 3) is not required to file a report because an audit complying with the Office of Management and Budget Circular A-133 or 2 CFR 200 subpart F is substituted for the report, shall file with each grantor and the State Auditor a sworn statement of expenditures, notarized by a notary public in good standing with the Secretary of State, for all applicable state grants. The form shall indicate that the grantee has sworn to or affirmed the truthfulness and completeness of the information contained in the statement of expenditures.5.2. The sworn statement of expenditures may be in a form approved by the grantor. The grantor shall submit the form for final approval which rests with the State Auditor.5.3. A sworn statement of expenditures shall include at least:5.3.1. The name, address, telephone number and federal employer identification number (FEIN) of the grantee;5.3.2. Identifying information about the state grant (e.g. grant number);5.3.3. The period or periods covered;5.3.4. Total amount of the award;5.3.5. The funds received under the grant;5.3.6. A listing of expenditures to include, at a minimum, the level of detail (categories, line items, cost centers, etc.) as contained within the related grant budget; and5.3.7. The ending balance (remaining balance of funds associated with the state grant), if applicable.5.4. The sworn statement shall be in the following form: "This is to certify that I have reviewed the enclosed Statement of Grant Receipts and Expenditures and, to the best of my knowledge and belief, the statement represents all financial activities related to the receipt, use and expenditure of funds granted by the [GRANTOR] to [GRANTEE] and that the expenditures reported were for the purposes intended and in compliance with applicable laws, regulations and the terms and conditions of the grant documents. The Statement of Grant Receipts and Expenditures is presented on the [ACCRUAL / CASH] basis of accounting and is supported by our financial records and related documentation."
5.5. A senior representative of the grantee who possess the authority to bind the grantee (e.g. Chief Executive Officer, Controller, Director of Finance, Chief Financial Officer, etc.) must sign the statement and provide his or her printed name, title, date of signature, and shall be in a form approved by the grantor. The senior representative of the grantee shall swear or affirm that the amounts of disbursements shown on the sworn statement were expended as prescribed by the applicable West Virginia Code. The signature attesting to the sworn statements shall be notarized by a certified notary public in good standing with the Secretary of State.5.6. The grantee shall submit the sworn statement of expenditures within two years after the end of the fiscal year in which the grantor disbursed state grants to the grantee. If the grantee's fiscal year end is different from the State's fiscal year end (June 30), the grantee shall file the report within two years after the end of its fiscal year following the state fiscal year in which the funds were disbursed.5.7. Any sworn statement of expenditures submitted before the effective date of this rule shall be considered acceptable in its current form only if it otherwise complies with WV Code § 12-4-14.5.8. A grantor may accept sworn statements of expenditures required under this section from a grantee or subgrantee and submit them to the State Auditor on behalf of the grantee or subgrantee.