Hardy County Public Service District: Single Audit Reports and Findings
Hardy County Public Service District filed 3 single audits between 2020 and 2024; the most recently observed auditor is Lowe & Associates, PLLC (2024), and the 2024 report lists 0 findings. 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; Hardy County Public Service District is recorded in MOOREFIELD, West Virginia under EIN 550684897, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $2,273,248 | $750,000 | Lowe & Associates, PLLC | 0 | SD | 2024-06-GSAFAC-0000362239 |
| 2021 | 2021-06-30 | $1,532,459 | $750,000 | ROTH & WHITE, A.C. | 0 | — | 2021-06-CENSUS-0000182817 |
| 2020 | 2020-06-30 | $1,288,652 | $750,000 | ROTH & WHITE, A.C. | 0 | — | 2020-06-CENSUS-0000182817 |
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 |
|---|---|---|---|
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $1,285,130 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $509,696 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $301,628 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $176,794 | 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 Hardy County 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. “Hardy County Public Service District Single Audits.” https://getauditradar.com/single-audits/wv/hardy-county-public-service-district-550684897/. Data as of 2026-09-18.