State of West Virginia: Single Audit Reports and Findings
State of West Virginia filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLIFTONLARSONALLEN LLP (2025), and the 2025 report lists 57 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; State of West Virginia is recorded in CHARLESTON, West Virginia under EIN 550526580, and the Clearinghouse records it as a state government entity.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $8,455,276,265 | $25,365,829 | CLIFTONLARSONALLEN LLP | 57 | MW / SD | 2025-06-GSAFAC-0000406687 |
| 2024 | 2024-06-30 | $8,555,304,964 | $25,665,914 | ERNST & YOUNG LLP | 242 | SD | 2024-06-GSAFAC-0000356119 |
| 2023 | 2023-06-30 | $9,184,309,824 | $27,552,929 | ERNST & YOUNG LLP | 168 | MW / SD | 2023-06-GSAFAC-0000027086 |
| 2022 | 2022-06-30 | $10,013,638,951 | $30,000,000 | ERNST & YOUNG LLP | 195 | MW / SD | 2022-06-CENSUS-0000177452 |
| 2021 | 2021-06-30 | $9,541,561,028 | $28,624,683 | ERNST & YOUNG LLP | 183 | MW / SD | 2021-06-CENSUS-0000177452 |
| 2020 | 2020-06-30 | $8,028,100,704 | $24,084,302 | ERNST & YOUNG LLP | 180 | MW / SD | 2020-06-CENSUS-0000177452 |
| 2019 | 2019-06-30 | $6,374,787,623 | $19,124,363 | ERNST & YOUNG LLP | 153 | MW / SD | 2019-06-CENSUS-0000177452 |
| 2018 | 2018-06-30 | $6,208,928,020 | $18,626,784 | ERNST & YOUNG LLP | 111 | MW / SD | 2018-06-CENSUS-0000177452 |
| 2017 | 2017-06-30 | $6,503,622,921 | $19,510,869 | ERNST & YOUNG LLP | 85 | MW / SD | 2017-06-CENSUS-0000177452 |
| 2016 | 2016-06-30 | $6,233,867,934 | $18,701,604 | ERNST & YOUNG LLP | 89 | MW / SD | 2016-06-CENSUS-0000177452 |
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 |
|---|---|---|---|
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $4,113,756,937 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $731,832,778 | No |
| 10.551 | SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) | $562,570,360 | Yes |
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $346,186,710 | Yes |
| 84.425 | COVID-19 - EDUCATION STABILIZATION FUND - ARP ESSER | $189,281,091 | No |
| 17.225 | UNEMPLOYMENT INSURANCE | $186,423,896 | Yes |
| 21.027 | COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $154,397,929 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) | $129,278,898 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $127,439,409 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $117,795,867 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM (NSLP) | $113,299,390 | Yes |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $97,796,311 | Yes |
| 84.027 | SPECIAL EDUCATION-GRANTS TO STATES (IDEA, PART B) | $90,361,327 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $78,394,532 | Yes |
| 93.659 | ADOPTION ASSISTANCE | $69,227,394 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $58,921,640 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $56,287,891 | Yes |
| 15.252 | ABANDONED MINE LAND RECLAMATION (AMLR) | $51,789,351 | Yes |
| 84.126 | REHABILITATION SERVICES-VOCATIONAL REHABILITATION GRANTS TO STATES | $51,025,841 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM (SBP) | $50,187,892 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $48,462,360 | Yes |
| 93.788 | OPIOID STR | $45,155,041 | Yes |
| 12.401 | NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS | $42,966,756 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $42,671,552 | Yes |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $37,136,486 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-004 | L | Significant deficiency | No |
| 2025-005 | L | Material weakness | Yes |
| 2025-006 | L | Significant deficiency | Yes |
| 2025-007 | N | Material weakness | Yes |
| 2025-008 | N | Significant deficiency | Yes |
| 2025-009 | L | Significant deficiency | Yes |
| 2025-010 | C | Significant deficiency | Yes |
| 2025-011 | N | Significant deficiency | Yes |
| 2025-012 | N | Significant deficiency | Yes |
| 2025-013 | L | Significant deficiency | No |
| 2025-014 | N | Material weakness | No |
| 2025-015 | ABE | Significant deficiency / Questioned costs | Yes |
| 2025-016 | AB | Significant deficiency / Questioned costs | No |
| 2025-017 | AB | Significant deficiency / Questioned costs | No |
| 2025-018 | I | Significant deficiency | No |
| 2025-019 | I | Significant deficiency | Yes |
| 2025-020 | F | Significant deficiency | No |
| 2025-021 | M | Significant deficiency | Yes |
| 2025-022 | N | Material weakness | Yes |
Read next
- CPA firms that audit West Virginia nonprofits
- West Virginia single audit statistics
- West Virginia nonprofit audit requirements
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 State of West Virginia 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. “State of West Virginia Single Audits and Findings (WV).” https://getauditradar.com/single-audits/wv/state-of-west-virginia-550526580/. Data as of 2026-09-18.