BOONE COUNTY COMMISSION: Single Audit Reports and Findings
BOONE COUNTY COMMISSION filed 1 single audit between 2021 and 2021; the most recently observed auditor is WV STATE AUDITOR'S OFFICE (2021), and the 2021 report lists 1 finding. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; BOONE COUNTY COMMISSION is recorded in MADISON, West Virginia under EIN 556000298, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2021 | 2021-06-30 | $1,234,733 | $750,000 | WV STATE AUDITOR'S OFFICE | 1 | — | 2021-06-CENSUS-0000202434 |
When is the next single audit due?
If BOONE COUNTY COMMISSION is again required to have a single audit for the fiscal year ending Jun 30, 2022, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2023 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.019 | COVID-19 CORONAVIRUS RELIEF FUND | $1,069,938 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $51,226 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $51,226 | No |
| 90.404 | 2018 HAVA ELECTION SECURITY GRANTS | $20,670 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $17,300 | No |
| 95.001 | HIGH INTENSITY DRUG TRAFFICKING PROGRAM | $16,373 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $8,000 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2021-007 | Subrecipient monitoring (M) | Questioned costs | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits BOONE COUNTY COMMISSION now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Boone County Commission, West Virginia Single Audits 2021.” https://getauditradar.com/single-audits/wv/boone-county-commission-556000298/. Data as of 2026-11-06.