State of West Virginia American Rescue Plan Funding

The State of West Virginia recieved funding from the Federal Government for COVID relief in the form of the American Rescue Plan Act. Use this page to track State expenditures out of this fund, and see how municipalities and counties in West Virginia are using these funds.

American Rescue Plan Act

Congress recently passed H.R. 1319 - The American Rescue Plan Act of 2021, which was signed into law on March 11, 2021. The bill allows for discretionary spending of federal dollars by giving State and Local governments the ability to supplement for lost revenue, start capital projects relating to infrastructure, lend aid to small businesses, and more. You can find a link to this legislation here.

What does this mean for West Virginia?

The State of West Virginia will be receiving over 4 billion dollars, with local governments (cities and counties) receiving over 2 billion of this funding. The West Virginia State Auditor's Office is committed to ensuring that all of these dollars are spent efficiently, properly, and most of all, transparently. On this page we will provide details regarding expenditures from the State COVID relief fund as they occur. Local participating governments will also provide information to our office regarding their uses of this money. This transparency helps ensure these dollars are spent in ways that help the citizens of West Virginia.

How does this money come in?

The American Rescue Plan funds will be distributed in multiple tranches. The State of West Virginia received its first tranche on May 17, 2021, with the next tranche scheduled to arrive over the next year. Cities and counties in West Virginia have now received their funding. Scroll throught the webpage to see how much each city and county received.

The US Treasury is still developing guidance regarding specific uses of funds. Our office is working closely with Senator Joe Manchin's Office in a support role to help our cities and counties better understand how to use these funds. Links and info to Senator Manchin's Office are provided below.

See the revenue and expense reports below.


American Rescue Plan revenues updated in real-time.


American Rescue Plan expenses updated in real-time.

State of West Virginia Recovery Plan

The State of West Virginia was required to complete a Recovery Plan as part of receiving the American Rescue Plan funding. This Recovery Plan is completed by the Governor/Chief Executive of each state and required to be shared with the public.

NEU Recipient List


Local Government American Rescue Plan Data

Our local government partners in West Virginia received 678 million in federal relief funding in the form of the American Rescue Plan Act in 2021. These dollars were used to service government operations, water, sewer, and broadband projects and other local government services to help bear the impact of the COVID-19 pandemic. Click into the reports below to sift through these expenditures to see how local governments in West Virginia used those dollars.

*NOTE*

Not every local government or county in West Virginia complied with the Auditor's Office request to obtain and visualize this data. If you do not see a local government in this report that you are wanting to view, reach out to the local leaders in that area.


In this report, filter through the different project expenditures, and vendors paid from local ARP funds.


Here, you can find which entities complied with the Auditor's Office request, and which did not. This report also shows the total value of each allocation given to Non-Entitlement Units (local municipalities) by the US Treasury.

Frequently Asked Questions from the US Treasury

Eligibility and Allocations:

Q. Which governments are eligible for funds?

A. The following governments are eligible:

• States and the District of Columbia

• Territories

• Tribal governments

• Counties

•Metropolitan cities

•Non-entitlement units, or smaller local governments

Q. Which governments receive funds directly from Treasury?

A. Treasury will distribute funds directly to each eligible state, territory, metropolitan city,county, or Tribal government. Smaller local governments that are classified as nonentitlement units will receive funds through their applicable state government.

Q. Are special-purpose units of government eligible to receive funds?

A. Special-purpose units of local government will not receive funding allocations; however, a state, territory, local, or Tribal government may transfer funds to a special-purpose unit of government. Special-purpose districts perform specific functions in the community, such as fire, water, sewer or mosquito abatement districts.

Eligible Uses – Responding to the Public Health Emergency / Negative Economic Impacts:

Q. What types of COVID-19 response, mitigation, and prevention activities are eligible?

A. A broad range of services are needed to contain COVID-19 and are eligible uses, including vaccination programs; medical care; testing; contact tracing; support for isolation or quarantine; supports for vulnerable populations to access medical or public health services; public health surveillance (e.g., monitoring case trends, genomic sequencing for variants); enforcement of public health orders; public communication efforts; enhancement to health care capacity, including through alternative care facilities; purchases of personal protective equipment; support for prevention, mitigation, or other services in congregate living facilities (e.g., nursing homes, incarceration settings, homeless shelters, group living facilities) and other key settings like schools; ventilation improvements in congregate settings, health care settings, or other key locations; enhancement of public health data systems; and other public health responses. Capital investments in public facilities to meet pandemic operational needs are also eligible, such as physical plant improvements to public hospitals and health clinics or adaptations to public buildings to implement COVID-19 mitigation tactics.

Q. If a use of funds was allowable under the Coronavirus Relief Fund (CRF) to respond to the public health emergency, may recipients presume it is also allowable under CSFRF/CLFRF?

A. Generally, funding uses eligible under CRF as a response to the direct public health impacts of COVID-19 will continue to be eligible under CSFRF/CLFRF, with the following two exceptions: (1) the standard for eligibility of public health and safety payrolls has been updated; and (2) expenses related to the issuance of tax-anticipation notes are not an eligible funding use.

Q. If a use of funds is not explicitly permitted in the Interim Final Rule as a response to the public health emergency and its negative economic impacts, does that mean it is prohibited?

A. The Interim Final Rule contains a non-exclusive list of programs or services that may be funded as responding to COVID-19 or the negative economic impacts of the COVID-19 public health emergency, along with considerations for evaluating other potential uses of Fiscal Recovery Funds not explicitly listed. The Interim Final Rule also provides flexibility for recipients to use Fiscal Recovery Funds for programs or services that are not identified on these non-exclusive lists but which meet the objectives of section 602(c)(1)(A) or 603(c)(1)(A) by responding to the COVID-19 public health emergency with respect to COVID-19 or its negative economic impacts.

Q. May recipients use funds to respond to the public health emergency and its negative economic impacts by replenishing state unemployment funds?

A. Consistent with the approach taken in the CRF, recipients may make deposits into the state account of the Unemployment Trust Fund up to the level needed to restore the prepandemic balances of such account as of January 27, 2020, or to pay back advances received for the payment of benefits between January 27, 2020 and the date when the Interim Final Rule is published in the Federal Register.

Q. What types of services are eligible as responses to the negative economic impacts of the pandemic?

A. Eligible uses in this category include assistance to households; small businesses and nonprofits; and aid to impacted industries.

Assistance to households includes, but is not limited to: food assistance; rent, mortgage, or utility assistance; counseling and legal aid to prevent eviction or homelessness; cash assistance; emergency assistance for burials, home repairs, weatherization, or other needs; internet access or digital literacy assistance; or job training to address negative economic or public health impacts experienced due to a worker’s occupation or level of training. Assistance to small business and non-profits includes, but is not limited to:

• loans or grants to mitigate financial hardship such as declines in revenues or impacts of periods of business closure, for example by supporting payroll and benefits costs, costs to retain employees, mortgage, rent, or utilities costs, and other operating costs;

• Loans, grants, or in-kind assistance to implement COVID-19 prevention or mitigation tactics, such as physical plant changes to enable social distancing, enhanced cleaning efforts, barriers or partitions, or COVID-19 vaccination, testing, or contact tracing programs; and

• Technical assistance, counseling, or other services to assist with business planning needs

Q. May recipients use funds to respond to the public health emergency and its negative economic impacts by providing direct cash transfers to households?

A. Yes, provided the recipient considers whether, and the extent to which, the household has experienced a negative economic impact from the pandemic. Additionally, cash transfers must be reasonably proportional to the negative economic impact they are intended to address. Cash transfers grossly in excess of the amount needed to address the negative economic impact identified by the recipient would not be considered to be a response to the COVID-19 public health emergency or its negative impacts. In particular, when considering appropriate size of permissible cash transfers made in response to the COVID-19 public health emergency, state, local, territorial, and Tribal governments may consider and take guidance from the per person amounts previously provided by the federal government in response to the COVID crisis.