Clay County Business Development Authority: Single Audit Reports and Findings
Clay County Business Development Authority filed 2 single audits between 2022 and 2023; the most recently observed auditor is HAROLD FORTNER, CPA (2023), and the 2023 report lists 0 findings, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 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; Clay County Business Development Authority is recorded in CLAY, West Virginia under EIN 800438255, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $3,508,665 | $750,000 | HAROLD FORTNER, CPA | 0 | MW | 2023-06-GSAFAC-0000002212 |
| 2022 | 2022-06-30 | $2,859,909 | $750,000 | HAROLD FORTNER, CPA | 0 | SD | 2022-06-CENSUS-0000256043 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $3,508,665 | Yes |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Read next
- CPA firms that audit West Virginia nonprofits
- West Virginia single audit statistics
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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 Clay County Business Development Authority 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. “Clay County Business Development Authori Single Audits.” https://getauditradar.com/single-audits/wv/clay-county-business-development-authority-800438255/. Data as of 2026-09-18.