Audit of Costs Claimed by West Virginia Advocates, Incorporated, Charleston, West Virginia October 1,

Department of Health and Human Services OFFICE OF INSPECTOR GENERAL AUDIT OF COSTS CLAIMED BY WEST VIRGINIA ADVOCATES, INCORPORATED CHARLESTON, WEST VIRGINIA OCTOBER 1,1998 THROUGH MARCH 31,2001 JANET REHNQUIST Inspector General MAY 2002 A-03-01-00511 NOTICES THIS REPORT IS AVAILABLE TO THE PUBLIC at http://oig. hhs.gov In accordance with the principles of the Freedom of Information Act, 5 U.S.C. 552, as amended by Public Law 104-231, Office of Inspector General, Office of Audit Services, reports are made available to members of the public to the extent information contained therein is not subject to exemptions in the Act. (See 45 CFR Part 5.) OAS FINDINGS AND OPINIONS The designation of financial or management practices as questionable or a recommendation for the disallowance of costs incurred or claimed as well as other conclusions and recommendations in this report represent the findings and opinions of the HHSIOIGIOAS. Final determination on these matters will be made by authorized officials of the HHS divisions. Page 2 – Robert Peck, Executive Director Direct Reply to HHS Action Official: Director, Division of Audit Resolution Office of Audit Resolution and Cost Policy Department of Health and Human Services 200 Independence Avenue, SWRoom 522E Washington, D. C. 20201 EXECUTIVE SUMMARY Background The West Virginia Advocates, Incorporated (WVA) is a non-profit agency designated by the Governor of West Virginia to assist ...