Municipality of Martinsburg: Single Audit Reports and Findings
Municipality of Martinsburg filed 10 single audits between 2016 and 2025; the most recently observed auditor is PERRY & ASSOCIATES CPA'S A.C. (2025), and the 2025 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; Municipality of Martinsburg is recorded in MARTINSBURG, West Virginia under EIN 556000206, 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 | $1,654,299 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2025-06-GSAFAC-0000413420 |
| 2024 | 2024-06-30 | $1,142,235 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2024-06-GSAFAC-0000356851 |
| 2023 | 2023-06-30 | $3,202,967 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2023-06-GSAFAC-0000015320 |
| 2022 | 2022-06-30 | $6,712,197 | $750,000 | Kozicki Hughes Tickerhoof PLLC | 0 | — | 2022-06-CENSUS-0000177512 |
| 2021 | 2021-06-30 | $6,380,350 | $750,000 | Kozicki Hughes Tickerhoof PLLC | 0 | — | 2021-06-CENSUS-0000177512 |
| 2020 | 2020-06-30 | $2,818,365 | $750,000 | Kozicki Hughes Tickerhoof PLLC | 0 | — | 2020-06-CENSUS-0000177512 |
| 2019 | 2019-06-30 | $848,383 | $750,000 | Kozicki Hughes Tickerhoof PLLC | 0 | — | 2019-06-CENSUS-0000177512 |
| 2018 | 2018-06-30 | $1,191,847 | $750,000 | COXHOLLIDA & PROFESSIONALS PLLC | 0 | — | 2018-06-CENSUS-0000177512 |
| 2017 | 2017-06-30 | $3,318,355 | $750,000 | COXHOLLIDA & PROFESSIONALS PLLC | 0 | — | 2017-06-CENSUS-0000177512 |
| 2016 | 2016-06-30 | $1,836,448 | $750,000 | COXHOLLIDA & PROFESSIONALS PLLC | 0 | — | 2016-06-CENSUS-0000177512 |
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 |
|---|---|---|---|
| 16.838 | COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM | $499,621 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $366,059 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $342,247 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $165,076 | Yes |
| 16.U01 | SAFE STREETS TASK FORCE | $133,781 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $65,579 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $40,416 | Yes |
| 95.001 | HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM | $22,520 | No |
| 66.454 | WATER QUALITY MANAGEMENT PLANNING | $19,000 | 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 Municipality of Martinsburg 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. “Municipality of Martinsburg Single Audits and Findings (WV).” https://getauditradar.com/single-audits/wv/municipality-of-martinsburg-556000206/. Data as of 2026-09-18.