WEST VIRGINIA (April 15, 2026) – The West Virginia First Foundation (WVFF) is reminding local governments that annual expenditure reports detailing the use of opioid settlement funds are due by April 30, 2026, in accordance with the West Virginia First Memorandum of Understanding (MOU).
The MOU established a statewide framework for the distribution and reporting of opioid settlement funds through a court-administered Qualified Settlement Fund (QSF). Under this structure:
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72.5% of funds are managed by WVFF, a private, nonprofit organization responsible for statewide investments in prevention, treatment, and recovery
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24.5% are distributed directly to local governments to address community-specific needs
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3% are allocated to the Office of the West Virginia Attorney General
To help further inform West Virginians about how opioid settlement funds flow through the Qualified Settlement Fund (QSF), WVFF recently released its “Foundation of the Foundation” video.
Funds allocated to local governments do not pass through WVFF, and local entities maintain full authority over how their share is spent in alignment with the MOU’s Approved Uses and Core Strategies. However, the MOU requires WVFF to collect and report on those expenditures annually to provide a comprehensive, statewide view of how settlement funds are being used.
Local government agencies should have received a letter from WVFF in early April with detailed reporting instructions, including submission requirements and deadlines. In the most recent reporting cycle, West Virginia led the nation in opioid settlement reporting transparency, achieving a 94% compliance rate among participating jurisdictions.
“These reports are critical to understanding the full impact of opioid settlement dollars across our state,” said Jonathan Board, Executive Director of WVFF. “While local governments lead decisions on their funding, WVFF is tasked with bringing that information together alongside our own work to ensure the public has a clear and transparent view of how these resources are being used.”
WVFF recently released its first Annual Report, offering insight into the Foundation’s investments and approach to long-term stewardship. When paired with local government expenditure reporting, West Virginia continues to demonstrate a comprehensive and transparent model for tracking opioid settlement funds.
Completed reports must be submitted by April 30, 2026. WVFF will publish a statewide summary following the close of the fiscal year in July 2026. Questions related to reporting requirements can be directed to finance@wvfirst.org.
