COVID-19 Information and Resources

The State Auditor's Office has established a committee to offer centralized resources and information to assist local governments in managing the unique challenges faced during the COVID-19 pandemic. This dedicated page provides answers to frequently asked questions (FAQs) as well as useful tools and tips in in managing the CARES Act (2020)and the American Rescue Plan Act – 2021 (ARP Act), tracking COVID costs and revenue losses, and links to relevant federal and state guidance. Because of the dynamic nature of this health crisis and related federal funding guidelines, this page will be updated regularly. If you have specific questions or concerns please contact us at

Cares Act and Other COVID-19 Related FAQ of Local Governments in West Virginia

Congress passed the Cares Act and the ARP Act in response to the COVID-19 pandemic. Besides the obvious health issues and concerns, this pandemic effected a significant negative economic impact on our country and State. Citizens, businesses and governments have experienced increased costs and/or significant revenue shortfalls due to unemployment, business closures and decreased tax revenue bases. These Acts direct almost 4 trillion dollars in federal relief to a broad range of individuals, businesses and governments. Our office, in the capacity of chief inspector for local governments, has received many questions and listened to many concerns from local governments. Therefore, we have provided this resource page for local governments and auditors to assist in navigating funding, audit and other considerations due to the COVID-19 pandemic.(FAQ).

How much Cares Act was received in WV for governments?

The largest allocation received in the State was through the Coronavirus Relief Fund which is administered by the US Department of the Treasury. 150 billion was allocated with WV’s share being 1.25 billion. The Governor’s Office allocated 265M to local governments and that has been distributed. Further information can be obtained at

COVID-19 Information Portal (

The Treasury Department is the federal agency which administers the Coronavirus Relief Fund and you can access guidance for this program at

The CARES Act Provides Assistance for State, Local, and Tribal Governments | U.S. Department of the Treasury

How much ARP Act federal funding is for local governments in WV?

Local Boards of Education should confer with the WV Department of Education to determine expected ARP Act funding. The funding is based on formulas contained in the Act. Preliminary estimates of local governments share of federal funding are as follows:

Entity Type Total Amount of Funding
County Commissions 348 million
Larger WV HUD Entitlement Cities 176 million
All Other Smaller Cities (Non-entitlement) 153 million

When can local governments expect to receive the ARP Act funds?

The Act allows the payments to be made in two separate 50% allocations with the first expected in May 2021. The remaining portion shall be made no earlier than 12 months after the date of the first payment.

Are there any limits on the allocation?

The Act has established a cap on smaller cities (non-entitlement). The cap is set at 75%of the most recent budget as of January 27, 2020. We expect guidance to be issued by the Treasury Department which clarifies which funds would be considered when calculating this budgetary cap.

How long do local government have to expend this federal financial assistance?

The Act establishes a period of availability to cover eligible costs through December 31, 2024.

Is there a specific fund that should be utilized in accounting for the ARP Act federal financial assistance?

Yes - The Chief Inspector issued separate advisory memorandums to Counties and Municipalities which requires a separate special revenue fund and bank account. Those memorandums are available under the CID division on this page.

Are there any special accounting requirements for the ARP Act funds?

Yes - Also contained in the advisory memorandum is the requirement for the use of an online reporting system maintained by WVSAO. This system will provide transparency so each citizen of our state will have the means to see exactly how their government is spending this funding.

What can the ARP Act funding be spent on?

The Act lists 4 broad categories for which the funding may be expended as follows:

  1. To respond to the public health emergency with respect to COVID-19 or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or to aid to impacted industries such as tourism, travel, or hospitality;
  2. To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers, or by providing grants to eligible employers that have eligible workers who perform essential work;
  3. For the provision of government services to the extent of the reduction in revenue due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the local government prior to the emergency; or
  4. To make necessary investments in water, sewer, or broadband infrastructure.

We expect guidance to be issued by federal agencies clarifying certain aspects of these provisions and will update this page when the become available.