West Virginia COVID-19 Transparency

Explore expenses incurred by State government during the pandemic and grant relief payments to local governments of federal Coronavirus Aid, Relief, and Economic Security Act dollars.

How has COVID-19 affected State expenditures?

The nationwide COVID-19 pandemic has forced state departments and agencies to adapt. State departments and agencies have increased purchases of certain items, such as:

  • Protective equipment, such as masks and gloves
  • Sanitizing equipment, such as cleaners and sanitizers
  • Technology items, such as videoconferencing subscriptions and equipment, to support employees working from home pursuant to the Governor's work-from-home directive
  • Meals for essential State workers responding to the emergency, such as the National Guard.

How is the State Auditor's Office monitoring these expenditures and providing assistance to local governments?

The State Auditor's Office is monitoring coronavirus expenditures to ensure tax dollars are being supported by proper documentation. While the chief executives of each state agency or higher education institution have the ultimate authority to determine what must be purchased to prepare their department for COVID-19, the State Auditor's Office is monitoring for inappropriate transactions and transactions that aren't adequately supported by documentation to justify the purchase.


In addition, the State Auditor's Office continues to provide tools and resources to West Virginia local governments (cities, towns, and counties). These tools can assist governments in tracking COVID-19 related expenditures and estimate revenue losses. The Office also provides information on the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and Federal Emergency Management Agency funding that may be available to the local governments. More information is available on the State Auditor's Office website, available by clicking here.

What about the $1.25 billion West Virginia received from the federal government? Are all these expenditures paid from this money?

As part of the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act), West Virginia received $1.25 billion in funding. This funding can only be used for coronavirus-related expenditures. No other expenditures are authorized.


Currently, West Virginia is using these funds to make grants to local governments (cities, towns, and counties) and small businesses. No State agencies have been making regular expenditures from this fund for their coronavirus operations. In the future, the Governor's Office may decide to reimburse specific State agencies for expenses incurred during the COVID-19 pandemic from CARES Act funds.

State COVID-19 Expenses by Expense Type


This graph displays State COVID-19 expenses broken down by expense type. You can hover over the tile to explore in more detail and click the graph to view the full report. This data is updated Friday of every week.

State COVID-19 Expenses by State Agency/Department


This graph displays State COVID-19 expenses broken down by the State agency making the expenditure. You can hover over the tile to explore in more detail and click the graph to view the full report. This data is updated Friday of every week.

State COVID-19 Expenses by Vendor


This graph displays State COVID-19 expenses broken down by name of the vendor paid by the State. This data is updated Friday of every week. You can hover over the tile to explore in more detail and click the graph to view the full report.*


*Certain COVID-19 payments, such as fund transfers, accounting adjustments, and payroll transactions do not have a vendor name associated with the transaction and are not reflected in this report.

CARES Act Revenues and Expenses

as of February 16, 2021

Revenues

Federal Cares Act Funding $ 1,250,000,000

Governor's Emergency Education Relief 16,353,314

Interest Income on Invested CARES Funding* 2,607,870

Total Revenues $ 1,268,961,184

Expenses

Less: Cash Expenses ( $ 608,086,414 )

CARES Act Cash Balance as of February 16, 2021**: $660,874,770


* Investment income is accrued and posted monthly.

**This cash balance represents the amount of Coronavirus Relief Fund proceeds still deposited or invested by the State as of the date provided. A portion of this balance may be pending disbursement/payment or be set aside (encumbered) for future recipients or programs.

CARES Act Cash and Equivalents

as of February 16, 2021

Cash on Deposit with Treasurer: $ 33,539,943

Cash Invested with Board of Investments: $ 627,334,827

Total Cash and Equivalents*: $ 660,874,770

* This cash balance represents the amount of Coronavirus Relief Fund proceeds still deposited or invested by the State as of the date provided. A portion of this balance may be pending disbursement/payment or be set aside (encumbered) for future recipients or programs.

How does the State of West Virginia plan to spend CARES Act relief dollars?

Governor Justice has announced the following CARES Act allocation from the $1.25 billion in discretionary funds appropriated to the State by Congress:


$40 million -- West Virginia CARES Act Small Business Grant Program

$265 million -- Local Governments (Counties and Municipalities)

$50 million -- National Guard - testing and PPE

$33 million -- Broadband development

$50 million -- Medical access highways

$287 million -- Unemployment benefits (Prior to July 1, 2020)

$300 million -- Unemployment benefits (July 1, 2020 through December 30, 2020)

$10 million -- Fairmont Hospital

$25 million -- Public service districts

$57 million -- State expense reimbursement (FY2020: Q4)

$96 million -- State expense reimbursement (FY2021: Q1 & Q2)

$25 million -- Emergency fund reimbursement



CARES Act / Coronavirus Relief Fund Expenditures by Program

CARES Act Grant Payments

In 2020, the US Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) providing $1.25 billion to West Virginia to assist in the recovery from COVID-19. The Governor's Office administers a grant program providing grant assistance to local governments under these criteria:


  • The local government must incur a necessary COVID-19 related expense during the timeframe specified in the CARES Act (March - December 2020)
  • The expense must not be already budgeted in the local government's current budget

The CARES Act funding can then be used to reimburse the local government for the expense.


Also included are small business grants and utility assistance grants to utility companies.


If you would like to see the full grant report showing all payments disbursed to local governments to date, click the tile to the left to view the report.



Pending CARES Act Grant Payments to Local Governments

The Governor's Office continues to provide West Virginia Checkbook with regular updates on pending CARES Act Grant Payments to West Virginia local governments. This PDF document can be downloaded for reading offline.

West Virginia School Re-Entry Metrics

(Information Provided by the West Virginia Department of Education)

Scroll down the page for the color-coded county map.

The link above will forward you to the raw data for State COVID-19 expenditures. This data is refreshed once a week on Monday evenings. We want to help you find what you need. Please e-mail BudgetAnalysis@wvsao.gov for assistance.

The link above will forward you to the raw data for State COVID-19 CARES Act grant expenditures to local governments. This data is refreshed once a week on Monday evenings. We want to help you find what you need. Please e-mail BudgetAnalysis@wvsao.gov for assistance.

Paycheck Protection Loans - Over $150,000

The United States Treasury has provided West Virginia Checkbook with the details of CARES Act Paycheck Protection Program recipients obtaining $150,000 or greater in Paycheck Protection Program assistance.


* This information is provided to West Virginia Checkbook by the United States Treasury Please see the "United States Treasury - Information Regarding Paycheck Protection Program Loans" section below for important guidance on interpreting this data.

Paycheck Protection Loans - Under $150,000

The United States Treasury has provided West Virginia Checkbook with the details of CARES Act Paycheck Protection Program recipients obtaining under $150,000 in Paycheck Protection Program Assistance. The United States Treasury does not disclose the identities of loan recipients under $150,000.


* This information is provided to West Virginia Checkbook by the United States Treasury Please see the "United States Treasury - Information Regarding Paycheck Protection Program Loans" section below for important guidance on interpreting this data.

United States Treasury - Information Regarding Paycheck Protection Program Loans

CARES Act and Other Federal Assistance Provided to the State of West Virginia

This PDF document displays federal grant assistance to the State. It can be downloaded, and you can use the magnifying glass search tool on the PDF viewer to search certain keywords in the document.