2011 Annual Report - West Virginia State Auditor's Office

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Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorThe State Auditor is ex-officio Chief Inspector and Supervisor of Public Offices in West Virginia.Responsibilities include: conducting financial audits, providing training and technical assistance,overseeing the audit procurement process for 55 counties, 55 school boards, 55 magistrate courts, 232municipalities and more than 350 other local government entities. The Chief Inspector also formulatesand prescribes a system of accounting for all local governmental offices and agencies.The Local Government Services section of the State Auditor’s Office approves the budgets for all countiesand municipalities and the property tax levy rates for all counties, municipalities and school boards. TheChief Inspector Division operates on a revolving fund with revenue derived solely from charging localgovernments for services. These charges are based on the actual costs of providing the services, includingpersonnel expenses, travel, training, and equipment.Conducting Financial AuditsThis is the primary function and revenue source of the State Auditor’s Chief Inspector Division. The ChiefInspector Division maintains a staff of 35 professional audit inspectors who are supported by eight seniormanagement members and a clerical staff of five individuals. Of the professional staff, ten are CertifiedPublic Accountants (CPAs). The Chief Inspector Division issued over 340 reports related to audits andother types of services generating $4,044,465 in cash collections during the time period of July 1, 2010 toJune 30, 2011. The following types of services were performed:Financial and Compliance Audits – this is the most common type of engagement performed. Auditprocedures are designed to fulfill the requirements set forth by Government Auditing Standardsissued through the General Accounting Office by the Comptroller General of the United States.A-133 Single Audits - this type of engagement is performed when the local government expends$500,000 or more in federal funds during a fiscal year. Procedures are designed to meet therequirements for financial and compliance audits as well as the Office of Management and Budget(OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations.Circular A-133 audits typically must be issued within nine months after the end of the fiscal year inorder to meet federal requirements.Review of Financial Statements – this type of engagement is performed when there is not an auditrequirement for the entity. Audit requirements for a particular entity type may be contained instate or local law. Additionally, audit requirements can exist for particular entities through debt orcontractual arrangements such as financing or grant agreements. Reviews are performed inaccordance with standards established by the American Institute of Certified Public Accountantsand are less comprehensive than audits of financial statements.Reconstruction of Financial Records – in some instances, local governmental entities do notprepare adequate financial statements. Therefore, a reconstruction of available records must beconducted by Chief Inspector Division staff in order for an audit to properly proceed.2011 ANNUAL REPORT WVSAO.GOV Page 28
Chief Inspector DivisionGlen B. Gainer III, West Virginia State AuditorFraud Attestations – these types of engagements are performed with specific agreed-uponprocedures designed to determine the extent of fraudulent activity within a local governmentalentity. Frequently, the auditor will employ forensic auditing techniques as well as investigativeskills in performing the uniquely-designed procedures.Management Advisory Services – this includes all other types of services provided to our clientssuch as: 1) Agreed-upon procedures to ensure compliance with rules and regulations establishedby the West Virginia Department of Education for individual schools, 2) GAAP conversions,3) Consultation engagements, and 4) Agreed-upon procedures for Magistrate Court Systems.External Peer ReviewIn conjunction with professional standards for conducting audits in accordance with GovernmentAuditing Standards, this office participates in the National State Auditors Association’s Peer ReviewProgram. This program is designed to ensure that audit agencies are meeting professional standardsand that agencies have adequate quality control systems in place. In the last report, issued October2009, the Chief Inspector Division received an unmodified report.2011 ANNUAL REPORT WVSAO.GOV Page 29
Page 1 and 2: AnnualReport2011WEST VIRGINIA STATE
Page 3 and 4: West Virginia State Auditor's Offic
Page 5 and 6: Financial Services DivisionGlen B.
Page 9: Financial Services DivisionGlen B.
Page 20 and 21: Information Systems and Technology
Page 22 and 23: Information Systems and Technology
Page 24 and 25: Purchasing Card DivisionGlen B. Gai
Page 34 and 35: Chief Inspector DivisionGlen B. Gai
Page 38 and 39: 10,901030,49313,22468,354133,74052,
Page 50 and 51: County Collections DivisionGlen B.
Page 58 and 59: Securities DivisionGlen B. Gainer I
Page 60 and 61: Securities DivisionGlen B. Gainer I
Page 62 and 63: Communications DivisionGlen B. Gain
Page 64 and 65: Communications DivisionDuring FY 20
Page 66 and 67: Training ServicesGlen B. Gainer III
Page 68 and 69: Training ServicesGlen B. Gainer III
Page 70 and 71: GROSS PAY BY DEPARTMENT12/31/2011 1
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SALARIES GREATER THAN 80,000 (EXCLU
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AGENCY SALARY NAME TITLEDEPT OF HEA
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AGENCY SALARY NAME TITLE$110,184.00
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AGENCY SALARY NAME TITLEEDUCATIONAL
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AGENCY SALARY NAME TITLEINSURANCE C
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AGENCY SALARY NAME TITLESEC OF HEAL
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HIGHEREDUCATIONSALARIESGREATER THAN
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AGENCY SALARY NAME TITLEEASTERN WV
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AGENCY SALARY NAME TITLEMOUNTWEST C
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AGENCY SALARY NAME TITLEWV HIGHER E
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2011 Annual Report - West Virginia State Auditor's Office

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