State 

of West Virginia
Statement of Program Revenues and Expenditures ‐ Coronavirus Relief Funds
as of December 31, 2020
Program Revenues:

Federal Coronavirus Relief Fund Revenue $ 1,250,000,000
Federal Governor's Emergency Education Relief Revenue 16,353,314
Interest Income ‐ Board of Treasury Investments 2,526,812
Total Revenues $ 1,268,880,126

Program Expenditures:

Major Grant Programs
Disbursements to Emergency Medical Services ‐ Assistance $  (530,000)
Disbursements to Local Governments ‐ Local Government Grants Program   (241,992,682)
Disbursements to Small Businesses ‐ Small Business Grant Program (25,436,530)
Disbursements to Utility Companies ‐ Utility Customer Relief (16,499,152)
Disbursements to Volunteer Fire Departments ‐ Assistance (4,270,000)
Reimbursement to Contingent Fund ‐ County $100k COVID‐19 Grants (5,500,000)
Total Major Grant Programs (294,228,364)

Hospital Support, Medical Supplies, and Testing
Emergency Fund Reimbursement ‐ National Guard $  (25,000,000)
Expenditures for Personal Protective Equipment and COVID‐19 Testing (14,106,278)
PPE and Masks ‐ National Guard (567,000)
Robert C. Byrd Institute ‐ PPE In‐State Manufacturing Assistance (673,271)
St. Mary's Hospital ‐ Additional Equipment (58,010)
West Virginia University ‐ COVID‐19 Vaccine Data Mapping (20,000)
West Virginia University ‐ Hospital Support ‐ Fairmont   (9,000,000)
Total Hospital Support, Medical Supplies, and Testing (49,424,559)

Administrative Expenditures
Coronavirus Relief Fund ‐  Administrative Expenses ‐ Bailey and Glasser LLP $  (160,546)
Coronavirus Relief Fund ‐  Administrative Expenses ‐ CGI ‐ Grant Administration Portal (1,163,779)
Payments to BDO Consultant   (435,355)
Total Administrative Expenditures (1,759,680)

Minor Grant Programs
Assistance to Veterans' Posts $  (1,240,000)
Disbursements for Broadband Development (32,279,847)
Economic Development Grant   ‐ Wheeling National Heritage Area Corp.   (81,075)
Homeless/Drug Rehabilitation Population Support ‐ Morgantown Community Resources, Inc. (3,500,000)
Support and Assistance for West Virginia Culture and Arts (290,988)
Total Minor Grant Programs (37,391,910)

1
Major Transfers 
Additional Child Care Support for Essential Workers $  (6,000,000)
Funding to WV Division of Highways for Medical Access Highways   (50,000,000)
Reimbursements to Workers' Compensation Fund (38,873,150)
Transfer to General Revenue ‐ Reimbursement for State Agency FY 2020 Expenses (57,000,000)
WV Elections ‐ Secretary of State Reimbursement ‐ Absentee Ballot / Election Assistance (528,419)
Total Major Transfers (152,401,569)

Educational Support
Appalachian Bible College ‐ Institutional Assistance $  (1,000,000)
Department of Agriculture ‐ WV Food and Farm Coalition ‐ Additional SNAP Benefits (100,000)
Department of Education ‐ Extracurricular Activities in Schools (2,000,000)
Higher Education Institution COVID‐19 Testing (1,063,800)
Higher Education Support ‐ Fairmont University ‐ COVID‐19 Related Expenses (1,000,000)
Higher Education Support ‐ Glenville University ‐ COVID‐19 Related Expenses (1,000,000)
Higher Education Support ‐ Higher Education Policy Comm ‐ COVID‐19 Related Expenses (93,000)
Higher Education Support ‐ Marshall University ‐ COVID‐19 Related Expenses   (2,000,000)
Higher Education Support ‐ Shepherd Nursing Listen/Learn/Engage Initiative (250,000)
Higher Education Support ‐ West Virginia University ‐ COVID‐19 Related Expenses (1,999,906)
Private School Support ‐ Emergency Education Relief ‐COVID‐19 Related Expenses (2,263,516)
St. Stephens Episcopal Day School ‐ Institutional Assistance (50,000)
West Virginia Junior College ‐ Institutional Assistance (2,000,000)
Total Educational Support (14,820,222)

Expenditures Sub‐Total (550,026,304)
Add: Redeposits / Refunds / Credits 20,922
Total Expenditures $  (550,005,382)

Excess of Revenues Over Expenditures, December 31, 2020 †       $    718,874,744 

† $287 million of accrued expenses for unemployment compensation assistance has been recorded by the Governor's Office, but in order to 
retain our 0% interest loan, has not yet been paid. The total amount remaining in the Coronavirus Relief Fund after payment of these 
monies is $431,874,744.

2
 State of West Virginia
Statement of Program Revenues and Expenditures ‐ Coronavirus Relief Funds
January 1, 2021 ‐ December 31, 2021
Balance Forward from 12/31/2020 $718,874,744

Program Revenues:

Interest Income ‐ Board of Treasury Investments $              388,679
Total Revenues               388,679

Program Expenditures:

Major Grant Programs
Disbursements to Local Governments ‐ Local Government Grants Program $       (23,429,521)
Disbursements to Small Businesses ‐ Small Business Grant Program                (653,407)
Disbursements to Utility Companies ‐ Utility Customer Relief, Net of Refunds Back to State                  (27,799)
Reimbursements to West Virginia State Agencies for Qualified COVID‐19 Expenses          (85,875,309)
Total Major Grant Programs      (109,986,036)

Vaccine Incentives ("Do It For Babydog")
Communications Vendor for Incentive Program ‐ Plus Communications $               (20,000)
Purchase of Unloaded Gift Cards ‐ Vaccine Incentive Program             (1,030,029)
Payments to Prize Winners, Net of Tax Withholdings ‐ Cash Sweepstakes             (5,682,320)
Payments to Prize Winners, Net of Tax Withholdings ‐ Dream Wedding Package ($104,250 ea)                (625,500)
Payments to Prize Winners, Net of Tax Withholdings ‐ 10 Years Free Gas ($27,800 ea)                (333,600)
Payment to Gift Card Vendor to Load Gift Cards             (3,192,000)
Direct $100 Incentive Payments In Lieu of Gift Card ($100 ea.)                  (40,900)
Payments to Prize Winners, College Scholarships (Amounts Vary)             (4,677,704)
Payments to Third Party Vendor, Alchemy ‐ Tax Withholding Services             (2,914,580)
Purchase of Prizes ‐ Motorcycles/ATV's ‐ Dohm Cycles                (105,846)
Purchase of Prize ‐ Audi S5 ‐ Astorg Auto                  (81,885)
Purchase of Prize ‐ WVU Men's Basketball Season Tickets & Parking ($600 ea)                    (8,100)
Purchase of Prize ‐ WVU Football Season Tickets & Parking ($575 ea)                    (8,460)
Postage ‐ Mailing of Gift Cards                  (21,295)
Reimbursement to WV DNR ‐ Lifetime Hunting and Fishing Licenses                  (69,000)
Reimbursement to WV DNR ‐ State Park Getaways                  (10,807)
Purchase of Prizes ‐ Chuck Boggs ‐ Custom Engraved Rifles (35 @ $969 ea. / 35 @ $3,199 ea.)                (145,880)
Purchase of Prizes ‐ ATV's / WV Auto Sales Ent. LLC                  (21,746)
Purchase of Prizes ‐ Motorboats / Trojan Landing                (132,905)
Third Party Vendor ‐ Suttle and Stalnaker, CPA's ‐ Oversight of Vaccine Incentive Lotteries                    (4,962)
Purchase of Prizes ‐ Timberline Season Passes ($509 ea.)                    (6,108)
Purchase of Prizes ‐ ATV's / Morgantown Honda                  (74,638)
Purchase of Prizes ‐ ATV's / The Great Outdoors Marine                (132,323)
Purchase of Prizes ‐ Marshall Football Season Tickets ($786 ea.)                  (12,609)
Purchase of Prizes ‐ Marshall Basketball Season Tickets ($642 ea.)                    (4,640)
Purchase of Prizes ‐ Adams Power Equipment / Lawn Mowers                (175,401)
Purchase of Prizes ‐ Canaan Valley Ski Resort Tickets                    (6,480)

3
Purchase of Prizes ‐ In Stitches Embroidery / Gift Bags                    (1,147)
Miscellaneous Small Dollar Prizes and Expenses                    (5,890)
Purchase of Prizes ‐ Moses Chevrolet / Prize Vehicles                (243,754)
Purchase of Prizes ‐ Weimer Chevrolet Buick GM / Prize Vehicles                (130,408)
Purchase of Prizes ‐ Yes Chevrolet / Prize Vehicles                (463,859)
Purchase of Prizes ‐ Cabela's                    (2,649)
Purchase of Prizes ‐ Thornhill GM Superstore / Prize Vehicles                (229,963)
Purchase of Prizes ‐ Stephens Auto Center / Prize Vehicles                  (83,109)
Purchase of Prizes ‐ Sheets Automotive Group / Prize Vehicles                  (74,341)
Purchase of Prizes ‐ Northside Chevrolet Buick / Prize Vehicles                  (95,117)
Purchase of Prizes ‐ Moses Ford / Prize Vehicles                (149,750)
Purchase of Prizes ‐ Mac's Cycle Supply Inc. / Prize Vehicles                  (38,983)
Purchase of Prizes ‐ Ramey Motors / Chrysler Service / Prize Vehicles                  (55,173)
Purchase of Prizes ‐ Winterplace Ski Resort Full Season Passes (12 @ $429 ea.)                    (5,148)
Purchase of Prizes ‐ Kent Parsons Ford / Prize Vehicles                  (80,619)
Purchase of Prizes ‐ Lou Wendell Marine / Prize Vehicles                  (92,833)
Purchase of Prizes ‐ Snowshoe Ski Resort Full Season Passes (12 @ $508.98 ea.)                    (6,108)
Total Vaccine Incentives        (21,298,565)

Food Assistance
Facing Hunger Foodbank, Inc. $             (580,000)
Mountaineer Food Bank, Inc.             (2,895,000)
The Salvation Army             (6,000,000)
Total Food Assistance          (9,475,000)

Hospital Support, Medical Supplies, and Testing
West Virginia University Hospitals ‐ Hospital Support ‐ Fairmont $         (1,000,000)
Reimbursement to DHHR ‐ COVID‐19 Testing          (44,049,865)
Reimburst Thomas Health Care Systems ‐ Setup/Moving/Cleaning COVID‐19 Surge Unit                (438,237)
Total Hospital Support, Medical Supplies, and Testing        (45,488,103)

Administrative Expenditures
Payments to BDO Consultant $             (558,239)
Coronavirus Relief Fund ‐  Administrative Expenses ‐ Bailey and Glasser LLP                (280,656)
Payments to Consultant ‐ Deloitte                  (48,500)
Attorney General's Office ‐ Legal Services                  (10,560)
Total Administrative Expenditures              (897,955)

Major Transfers 
Reimbursements to Unemployment Compensation Fund / Loan Payoff $     (406,834,380)
Total Major Transfers      (406,834,380)

Minor Grant Programs / Additional Assistance
Assistance Payment ‐ Mountain Health Arena, City of Huntington $             (500,000)
Assistance Payment ‐ Charleston Coliseum and Convention Center                (500,000)
Assistance Payment ‐ Greater Wheeling Sports and Entertainment Authority                (500,000)
Assistance Payment ‐ Beckley Raleigh Co. Convention Center, Inc.                (500,000)
Assistance Payment ‐ Charleston Area Medical Center, Inc.                (713,000)
Assistance Payment ‐ West Virginia State Fair (COVID‐19 Additional Expenditures)             (1,500,000)
Broadband Deployments             (2,730,311)
Total Minor Grant Programs / Additional Assistance          (6,943,311)

4
Reimbursements to State Agencies for COVID‐19 Initiatives
ACT Testing Fees ‐ Blue Ridge Community and Technical College $                 (1,100)
ACT Testing Fees ‐ Fairmont State University                    (1,595)
ACT Testing Fees ‐ Marshall University                    (4,730)
ACT Testing Fees ‐ Pierpont Community and Technical College                        (220)
ACT Testing Fees ‐ Potomac State                        (880)
ACT Testing Fees ‐ Shepherd University                    (1,375)
ACT Testing Fees ‐ University of Charleston                        (935)
ACT Testing Fees ‐ West Liberty University                    (1,595)
ACT Testing Fees ‐ WV Institute of Technology                        (770)
Arts, Culture, and History ‐ Children's Theatre of Charleston                  (30,000)
Dept. of Admin ‐ Office of Technology ‐ Hardware/Software Upgrades for COVID‐19 Grant Portal             (2,000,000)
Dept. of Admin ‐ Office of Technology ‐ Software Licenses for Grant Management                (376,359)
Division of Homeland Security ‐ Survivor's Benefits (Firemen)                (200,000)
Division of Homeland Security ‐ Upgrades to Statewide Interoperable Radio Network             (2,544,322)
Higher Ed Policy Commission ‐ Nursing Workforce Development           (48,000,000)
Shepherd University ‐ Assist with Funding Photobiomodulation (PBM) Therapy                (500,000)
West Virginia Tourism Office ‐ Expanding Remote Work Facilities             (3,000,000)
WV Adjutant General ‐ Hero Pay                (558,000)
WV Division of Rehabilitative Services ‐ Independent Living Centers                (350,000)
WV Emergency Management ‐ Emergency Performance Grant                (324,068)
WV Enterprise Resource Planning Board ‐ Grant Portal                (931,958)
Total Reimbursements to State Agencies for COVID‐19 Initiatives        (58,827,907)

Contingent Fund Reimbursements
Reimbursing Governor's Civil Contingent Fund ‐‐ National Guard COVID‐19 Expenses $         (1,666,856)
Reimbursing Governor's Civil Contingent Fund ‐‐ Arts, Culture, and History Expenses             (2,722,196)
Total Contingent Fund Reimbursements          (4,389,052)

Educational Support
Higher Education Policy Commission ‐ COVID‐19 Testing All WV College Campuses $         (1,950,201)
Higher Education Support ‐ Fairmont University ‐ COVID‐19 Related Expenses                (257,268)
Higher Education Support ‐ WV Department of Education ‐ COVID‐19 Related Expenses                (575,892)
Higher Education Support ‐ Shepherd University ‐ COVID‐19 Related Expenses                  (36,716)
Educational Support ‐ West Virginia Secondary School Activities Commission             (2,000,000)
Higher Education Support ‐ West Virginia Junior College at Morgantown                (241,290)
Higher Education Support ‐ WVU ‐ COVID‐19 Related Expenses                  (10,665)
Total Educational Support          (5,072,033)

Returns of Governor's Emergency Education Relief Funds (for Later Drawdown)          (6,279,874)

Expenditures Sub‐Total      (675,492,215)
Add: Redeposits / Refunds / Credits            8,215,310
Total Expenditures $   (667,276,905)

Excess of Revenues Over Expenditures, December 31, 2021 $  51,986,517

5
 State of West Virginia
Statement of Program Revenues and Expenditures ‐ Coronavirus Relief Funds
January 1, 2022 ‐ September 30, 2022
Balance Forward from 12/31/2021 $        51,986,517

Program Revenues:

Interest Income ‐ Board of Treasury Investments $                     ‐
Total Revenues $                      ‐

Program Expenditures:
Vaccine Incentives ("Do It For Babydog")
Payment to Gift Card Vendor to Load Gift Cards $             (47,050)
Payments to Prize Winners, College Scholarships (Amounts Vary)              (970,000)
Payments to Third Party Vendor, Alchemy ‐ Tax Withholding Services                 (12,981)
Purchase of Unloaded Gift Cards ‐ Vaccine Incentive Program                 (47,000)
Reimbursement to WV DNR ‐ Lifetime Hunting and Fishing Licenses              (209,301)
Third Party Vendor ‐ Suttle and Stalnaker, CPA's ‐ Oversight of Vaccine Incentive Lotteries                      (581)
WV Dept. of Ed ‐ Babydog Vaccine Incentive School Winner ‐ Cameron Elementary                  (50,000)
WV Dept. of Ed ‐ Babydog Vaccine Incentive School Winner ‐ Wirt Elementary & Middle                 (50,000)
WV Dept. of Ed ‐ Babydog Vaccine Incentive School Winner ‐ East Hardy Elementary & Middle                 (50,000)
WV Dept. of Ed ‐ Babydog Vaccine Incentive School Winner ‐ Matewan Elementary               (100,000)
Aging & Family Serv of Mineral County ‐ Vaccine Incentive Winner Senior Center Edition                 (50,000)
Commission On Aging Family Services INC ‐ Vaccine Incentive Winner Senior Center Edition              (100,000)
Community Action of South Eastern WV INC ‐ Vaccine Incentive Winner Senior Center Edition                 (50,000)
Doddridge County Senior Citizens Center INC ‐ Vaccine Incentive Winner Senior Center Edition                 (50,000)
Lincoln Co Opportunity Co ‐ Vaccine Incentive Winner Senior Center Edition              (100,000)
Monroe County Council On Aging INC ‐ Vaccine Incentive Winner Senior Center Edition              (100,000)
Putnam County Aging Program Inc. ‐ Vaccine Incentive Winner Senior Center Edition                 (50,000)
Senior Monogalians Inc ‐ Vaccine Incentive Winner Senior Center Edition              (100,000)
Total Vaccine Incentives $         (2,136,913)

Food Assistance
Facing Hunger Foodbank, Inc. $        (1,000,000)
Mountaineer Food Bank, Inc.              (740,000)
Total Food Assistance $         (1,740,000)

Hospital Support, Medical Supplies, and Testing
Devon Orthopedic Implants ‐ Gloves $             (26,100)
Reimbursement to DHHR ‐ Alternative Care Site (ACS) at St Francis Hospital           (1,941,198)
Reimbursement to DHHR ‐ COVID‐19 Testing           (3,445,410)
Total Hospital Support, Medical Supplies, and Testing $         (5,412,708)

Reimbursements to State Agencies for COVID‐19 Initiatives
Adjutant General State of WV ‐ Human Resources Services $             (99,742)
DHHS ‐ Bureau for Behavioral Health Homeless Shelters Support           (1,750,000)
DHHS ‐ WV Office of Emergency Medical Services Personnel Expenses         (10,000,000)

6
Division of Homeland Security ‐ Survivor's Benefits (Firemen)           (1,100,000)
Higher Education Policy Commission ‐ Unexpected Expenses at BlueField State University           (2,500,000)
Workforce WV ‐  Workforce Reentry Programs          (20,000,000)
WV Div of Corrections ‐ Payroll Expenses           (5,000,000)
Total Reimbursements to State Agencies for COVID‐19 Initiatives $       (40,449,742)

Administrative Expenditures
Coronavirus Relief Fund ‐  Administrative Expenses ‐ Bailey and Glasser LLP $                (1,853)
Payments to BDO Consultant              (303,911)
Payments to Consultant ‐ Deloitte                 (51,893)
Total Administrative Expenditures $            (357,656)

Educational Support
Higher Education Support ‐ Appalachian Bible College ‐ COVID‐19 Related Expenses $           (150,000)
Higher Education Support ‐ Fairmont University ‐ COVID‐19 Related Expenses              (328,571)
Higher Education Support ‐ Shepherd University ‐ COVID‐19 Related Expenses              (210,564)
Higher Education Support ‐ West Virginia Junior College at Morgantown              (607,097)
Higher Education Support ‐ WV Department of Education ‐ COVID‐19 Related Expenses           (4,792,920)
Total Educational Support $         (6,089,152)

Expenditures Sub‐Total $       (56,186,171)

Add: Redeposits / Refunds / Credits (Returned Amounts from Original Allotments) 
Dept. of Admin ‐ Office of Technology ‐ Tech Upgrades for COVID‐19 Grant Portal $         1,736,975
Higher Ed Policy Commission ‐ Nursing Workforce Development (Received $48 million)            9,637,411
Mason Co EMS ‐ Returned Duplicate Payment                   10,000
Returns from Agencies                  41,942
Returns from City/Towns Unused Utility Grant Funds                   31,135
St. Stephens's Episcopal Day School ‐ Returned Funds                  50,000
WV Department of Education ‐ Virtual Schools            6,613,420
Workforce WV ‐  Workforce Reentry Programs (Received $20 Million)          14,454,756
Total Redeposits / Refunds / Credits $        32,575,639

Total Expenditures $        28,375,985

Excess of Revenues Over Expenditures, September 30, 2022 $        28,375,985

Transfer Remaining Balance Fund 8700 (Covid Relief Fund) to Fund 1029 (Governor's Gifts Grants and Donations Fund)
Transfer 1 on 9/30/22 $     (27,334,158)
Transfer 2 on 9/30/22           (1,041,827)
Total Transfers  $       (28,375,985)

Fund 8700 (Covid Relief Fund) balance October 1, 2022 $                      ‐
Per the reference below from the Covid Relief Fund guidance from the U.S. Treasury, Coronavirus Relief Funds were to be expended by 
September 30,2022. The remaining balance of Fund 8700 (Covid Relief Fund) were transferred into Fund 1029 (Governor's Gifts Grants 
and Donations Fund) on September 30, 2022. The Statement of Program Revenues and Expenditures for that fund are on the following 
page.
Treasury’s reporting framework currently permits recipients to record their expenditures through September 30, 2022. The CRF’s eligible use is restricted to 
“necessary expenditures incurred due to” the COVID‐19 public health emergency. Treasury currently expects that this expenditure deadline will provide a 
sufficient amount of time for recipients to expend their funds in accordance with the eligible uses of the CRF.

7
 State of West Virginia
Statement of Program Revenues and Expenditures ‐ Governor's Gifts Grants and Donations
October 1, 2022 ‐ January 31, 2023

Fund 1029 (Governor's Gifts Grants and Donations Fund) Balance October 1, 2022 $        28,375,985

Expenditures from Fund 1029 
Adjutant General ‐ Expenses of the WV Mask Patent  $                (6,000)
Appalachian Bible College ‐ Assist with Purchase of a New Mini Bus              (106,000)
Coronavirus Relief Fund ‐ Bailey and Glasser LLP                 (48,566)
"Do It For BabyDog" ‐ Winners of the WV State Park Getaways 2nd Round                 (16,387)
"Do It For BabyDog" ‐ Winners of the WV State Park Getaways 3rd Round  (8,907)
Marshall University ‐ Baseball Facility Project         (10,000,000)
Payments to BDO Consultant                 (60,228)
WV Division of Corrections & Rehabilitation ‐ Human Resources Services              (280,721)
Total Expenditures from Fund 1029 $       (10,526,809)

Excess of Revenues Over Expenditures, January 31, 2023 $    17,849,176