Cowen Public Service District: Single Audit Reports and Findings
Cowen Public Service District filed 6 single audits between 2016 and 2025; the most recently observed auditor is Lowe & Associates, PLLC (2025), and the 2025 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; Cowen Public Service District is recorded in COWEN, West Virginia under EIN 550493886, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $4,708,157 | $750,000 | Lowe & Associates, PLLC | 0 | MW | 2025-06-GSAFAC-0000411407 |
| 2024 | 2024-06-30 | $3,787,974 | $750,000 | Lowe & Associates, PLLC | 0 | MW | 2024-06-GSAFAC-0000362215 |
| 2022 | 2022-06-30 | $2,008,901 | $750,000 | Lowe & Associates, PLLC | 0 | — | 2022-06-CENSUS-0000239775 |
| 2018 | 2018-06-30 | $1,203,234 | $750,000 | IMRE D PENTEK, CPA | 0 | SD | 2018-06-CENSUS-0000239775 |
| 2017 | 2017-06-30 | $3,005,709 | $750,000 | IMRE D PENTEK, CPA | 0 | SD | 2017-06-CENSUS-0000239775 |
| 2016 | 2016-06-30 | $2,001,806 | $750,000 | IMRE D PENTEK, CPA | 0 | SD | 2016-06-CENSUS-0000239775 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $2,685,250 | Yes |
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $1,858,569 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $145,061 | No |
| 66.468 | CAPITALIZATION GRANTS FOR DRINKING WATER STATE REVOLVING FUNDS | $10,376 | No |
| 15.252 | ABANDONED MINE LAND RECLAMATION (AMLR) PROGRAM | $8,901 | No |
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.
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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 Cowen Public Service District 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. “Cowen Public Service District Single Audits and Findings (WV).” https://getauditradar.com/single-audits/wv/cowen-public-service-district-550493886/. Data as of 2026-09-18.