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.
*Click here to see details on the American Rescue Plan*
On March 11, 2021, the American Rescue Plan became effective. This legislation, passed by the United States Congress, authorizes $1.9 trillion of relief aid to States and local municipalities in the country. West Virginia will receive a significant amount of these relief dollars, and West Virginia Checkbook will provide an accounting of the monies at the State and local level once entities start spending money.
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.
Click the links above for additional resources and information regarding COVID-19 response efforts. These sites are maintained by the Federal Government, not West Virginia Checkbook. Clicking these links will navigate you away from West Virginia Checkbook to an external site.
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.
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.
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 September 30, 2022.
Revenues
Federal Cares Act Funding $ 1,250,000,000
Governor's Emergency Education Relief 16,353,314
Interest Income on Invested CARES Funding* 2,838,341
Total Revenues $ 1,269,191,655
Expenses
Less: Cash Expenses ( $ 1,269,191,655 )
On 9/30/22, $28,375,985.43 was transferred to the Governor's Office Gifts, Grants, and Donations Fund 1029.
* 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 disbursem*nt/payment or be set aside (encumbered) for future recipients or programs.
** $185,000,000 was used to payoff the WorkForce Title XII loan with the US Treasury. This took the outstanding advance balance for West Virgina to $0.
Explore this Auditor's Office final report relating to total CARES Act expenses incurred by the State for COVID-19 relief, beginning in year 2020.
CARES Act Cash and Equivalents
as of September 30, 2022
Cash on Deposit with Treasurer: $ 0
Cash Invested with Board of Investments: $ 0
Total Cash and Equivalents*: $ 0
* 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 disbursem*nt/payment or be set aside (encumbered) for future recipients or programs.
CARES Act / Coronavirus Relief Fund Expenditures by Program
CARES Act expenditures are grouped into various programs. You can explore expenditures by these program categories by clicking the tile below.
Click here to explore the raw transaction data for State COVID-19 expenditures.
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 [emailprotected] for assistance.
Click here to explore the raw transaction data for State local government CARES Act grant payments.
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 [emailprotected] for assistance.
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.
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.
