Upshur County Board of Education: Single Audit Reports and Findings
Upshur County Board of Education filed 10 single audits between 2016 and 2025; the most recently observed auditor is WV STATE AUDITOR'S OFFICE (2025), and the 2025 report lists 21 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; Upshur County Board of Education is recorded in BUCKHANNON, West Virginia under EIN 556000407, 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 | $5,601,452 | $750,000 | WV STATE AUDITOR'S OFFICE | 21 | — | 2025-06-GSAFAC-0000414336 |
| 2024 | 2024-06-30 | $7,215,381 | $750,000 | WV STATE AUDITOR'S OFFICE | 27 | MW | 2024-06-GSAFAC-0000364784 |
| 2023 | 2023-06-30 | $11,223,690 | $750,000 | WV STATE AUDITOR'S OFFICE | 8 | MW | 2023-06-GSAFAC-0000034729 |
| 2022 | 2022-06-30 | $13,480,962 | $750,000 | DAVID L. HOWELL, CPA | 0 | — | 2022-06-CENSUS-0000177849 |
| 2021 | 2021-06-30 | $9,291,847 | $750,000 | DAVID L. HOWELL, CPA | 0 | — | 2021-06-CENSUS-0000177849 |
| 2020 | 2020-06-30 | $6,091,542 | $750,000 | DAVID L. HOWELL, CPA | 0 | — | 2020-06-CENSUS-0000177849 |
| 2019 | 2019-06-30 | $4,607,006 | $750,000 | DAVID L. HOWELL, CPA | 0 | — | 2019-06-CENSUS-0000177849 |
| 2018 | 2018-06-30 | $4,461,174 | $750,000 | DAVID L. HOWELL, CPA | 0 | — | 2018-06-CENSUS-0000177849 |
| 2017 | 2017-06-30 | $4,958,195 | $750,000 | STEPHEN P GLASER CPA | 0 | — | 2017-06-CENSUS-0000177849 |
| 2016 | 2016-06-30 | $4,808,238 | $750,000 | STEPHEN P GLASER CPA | 1 | SD | 2016-06-CENSUS-0000177849 |
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 | $1,533,984 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,421,695 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,114,504 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $615,793 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $230,638 | No |
| 84.358 | RURAL EDUCATION | $179,091 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $124,991 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $118,229 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $71,087 | Yes |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $63,028 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $39,551 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $35,832 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $27,281 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $24,384 | No |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $1,364 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-008 | F | Material weakness | Yes |
| 2025-009 | A | Material weakness | Yes |
| 2025-010 | I | Material weakness / Questioned costs | No |
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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 Upshur 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. “Upshur County Board of Education Single Audits and Findings (WV).” https://getauditradar.com/single-audits/wv/upshur-county-board-of-education-556000407/. Data as of 2026-09-18.