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Integrity + Quality + Continuity




Each year, the federal government awards grant revenue including other noncash assistance and direct appropriations to governmental entities that are subject to compliance audit requirements. Often, those audit requirements also require financial statement audits performed under AICPA auditing standards and Government Auditing Standards.

Governmental audits include compliance audits (referred to as single audits) performed under the Single Audit Act Amendments of 1996 and the Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), program-specific audits as defined under the Uniform Guidance, and other compliance audits and attestation engagements performed as required by federal, state, or local laws and regulations.

Governmental audits also include financial statement audits performed under Government Auditing Standards on entities such as states, local governments, nonprofit organizations, institutions of higher education, and certain for-profit organizations.

In West Virginia, most governmental entities are required to be audited annually by the West Virginia State Auditor’s Office (WVSAO). The WVSAO is not able to audit all of these governments so they work with approved CPA firms in West Virginia to contract out the audits of certain entities. Our firm has been an approved firm with WVSAO since 1979.

* Compilation Services – Because of our knowledge and experience with Government Accounting Standards and the application of these standards to financial reporting, we have recently expanded our services to offer financial statement preparation for governmental entities. We work with internal accounting and finance personnel to gather and obtain the necessary information to prepare financial statements for the entire government, from fund level reporting to full accrual government-wide statements.

Our client base includes the following:

  • Counties
  • Cities
  • Libraries
  • Solid Waste Authorities
  • Public Service Districts
  • Economic Development Districts
  • Parks & Recreations
  • Component Units

Contact Aimee Tickerhoof for more information on Government services.