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Financial Audits

Understanding Financial Audits in Local Government in West Virginia

A financial audit of a local government in West Virginia is an independent review of a county or municipality’s financial statements, records, and transactions to ensure accuracy, compliance, and accountability in the use of public funds. These audits help verify that taxpayer money is being managed properly and in accordance with state laws and accounting standards.

Purpose of a Financial Audit:

  • Ensure Accuracy – Confirms that financial statements fairly and accurately represent the local government’s financial position.
  • Promote Accountability – Holds officials responsible for proper financial management and spending.
  • Identify Irregularities – Detects fraud, mismanagement, or errors in financial reporting.
  • Assess Compliance – Ensures adherence to state and federal regulations, including West Virginia Code §6-9-7, which mandates audits of local governments.
  • Improve Financial Practices – Provides recommendations to enhance budgeting, accounting, and financial management.

Who Conducts the Audit?

The West Virginia State Auditor’s Office oversees financial audits for local governments, often performed by independent Certified Public Accountants (CPAs).
Local governments may also engage private auditing firms to conduct reviews, ensuring an objective evaluation.

Audit Process:

  • Planning & Preparation – Auditors review financial records, policies, and procedures.
  • Fieldwork & Examination – Transactions, expenditures, revenues, and financial controls are analyzed.
  • Findings & Reporting – The audit results are compiled in a report detailing financial health, compliance issues, or areas of concern.
  • Public Disclosure – Audit reports are typically made available online or through the County Commission, allowing public oversight.

Impact of Financial Audits:


Regular audits enhance public confidence in local government, ensuring transparency and responsible financial management. If issues are found, corrective measures are recommended to improve future operations and accountability.

Financial Audits Avaliable: