More than half of West Virginia’s county school systems were found noncompliant in how they used federal COVID-19 relief funds, an audit found. Thirty-seven of 54 counties in West Virginia were found to have either exceeded the approved indirect cost rate, used funds for unallowable activities or failing to follow proper bid procedures, according to a report presented to lawmakers Monday. Clay County was not included in the study. The state said it requested and reviewed random samples of purchases, procedures and financial data to analyze the findings. Some of the counties found noncompliant in the report could be forced to repay the funds.