Lewis County Board of Education: Single Audit Reports and Findings
Lewis County Board of Education filed 10 single audits between 2016 and 2025; the most recently observed auditor is CHARLES E. HARRIS & ASSOCIATES, INC. (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; Lewis County Board of Education is recorded in WESTON, West Virginia under EIN 556000339, 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 | $4,718,319 | $750,000 | CHARLES E. HARRIS & ASSOCIATES, INC. | 0 | MW | 2025-06-GSAFAC-0000409924 |
| 2024 | 2024-06-30 | $7,538,820 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | MW | 2024-06-GSAFAC-0000360768 |
| 2023 | 2023-06-30 | $5,903,423 | $750,000 | Perry & Associates, CPAs, A.C. | 0 | MW | 2023-06-GSAFAC-0000053812 |
| 2022 | 2022-06-30 | $7,823,916 | $750,000 | WV STATE AUDITOR'S OFFICE | 0 | SD | 2022-06-CENSUS-0000177821 |
| 2021 | 2021-06-30 | $5,166,118 | $750,000 | WV STATE AUDITOR'S OFFICE | 3 | MW | 2021-06-CENSUS-0000177821 |
| 2020 | 2020-06-30 | $3,647,173 | $750,000 | WV STATE AUDITOR'S OFFICE | 0 | — | 2020-06-CENSUS-0000177821 |
| 2019 | 2019-06-30 | $3,397,762 | $750,000 | WV STATE AUDITOR'S OFFICE | 4 | SD | 2019-06-CENSUS-0000177821 |
| 2018 | 2018-06-30 | $3,369,277 | $750,000 | WV STATE AUDITOR'S OFFICE | 0 | — | 2018-06-CENSUS-0000177821 |
| 2017 | 2017-06-30 | $3,381,124 | $750,000 | WV STATE AUDITOR'S OFFICE | 0 | — | 2017-06-CENSUS-0000177821 |
| 2016 | 2016-06-30 | $3,261,004 | $750,000 | WV STATE AUDITOR'S OFFICE | 1 | — | 2016-06-CENSUS-0000177821 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,269,827 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $763,109 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $635,991 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $521,628 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $468,454 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $326,834 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $159,556 | Yes |
| 12.U01 | JUNIOR RESERVE OFFICERS TRAINING CORPS | $143,573 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $119,312 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $61,217 | Yes |
| 84.358 | RURAL EDUCATION | $50,361 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $39,525 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $35,821 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $33,195 | No |
| 84.358 | RURAL EDUCATION | $18,111 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $15,589 | No |
| 84.358 | RURAL EDUCATION | $14,283 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $13,933 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $9,837 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $8,472 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $3,529 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $2,922 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $1,600 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $1,040 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $600 | 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.
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 Lewis County Board of Education 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. “Lewis County Board of Education Single Audits and Findings (WV).” https://getauditradar.com/single-audits/wv/lewis-county-board-of-education-556000339/. Data as of 2026-09-18.