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Audit (A-03-10-00250)

03-22-2011
Review of West Virginia's Governor's Office of Economic Opportunity's Internal Controls for Assessing and Monitoring Community Services Block Grant Program Funds Received Under the American Recovery and Reinvestment Act

Executive Summary

For each of fiscal years 2009 and 2010, the Governor's Office of Economic Opportunity (the State agency) received approximately $7.8 million in regular Community Services Block Grant (CSBG) funds. The State agency also received a one-time grant of $11.2 million in American Recovery and Reinvestment Act (Recovery Act) CSBG funds. During this period, the State agency oversaw 16 eligible Community Action Agencies (CAA). Of the $26.8 million total, $25.1 million was passed through to the 16 CAAs. The State Agency retained approximately $1.7 million to monitor the CAAs' compliance with applicable Federal requirements and performance goals.

Based on our review, the State agency established effective internal controls for assessing and monitoring regular and Recovery Act CSBG funds provided to CAAs.

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