Audit Reports

The Office of Inspector General contracts with independent accounting firms to conduct performance audits of grants issued by the Appalachian Regional Commission. Our office works with the Appalachian Regional Commission’s grant management team to work to identify potential issues and risks where an early audit could help keep the grantee on track. Other risk factors for assignment of grant audits include increases in grant amounts, experience the grantee, new grantees, and determining if the grantee has the capacity to manage the dollar amount of financial resources provided.

Current Reports

Fiscal YearReport DateOIG Report #Report Title
FY246/6/202424-30AL Department of Economic & Community Affairs
FY246/6/202424-29Lackawanna College
FY246/6/202424-28Buckeye Hills Regional Council
FY246/6/202424-27City of Holly Springs
FY245/29/202424-26Desk Review of Matching Funds
FY245/29/202424-25The Center for Rural Development
FY245/23/202424-24East Mississippi Community College
FY245/10/202424-23Pikeville Medical Center, Inc.
FY244/29/202424-22B.C. Corp, DBA Build Carolina
FY244/25/202424-21East Tennessee State University
FY244/15/202424-20Board of County Commissioners of Garrett County
FY243/19/202424-19Invest Appalachia
FY243/19/202424-18Washington County Public School
FY243/12/202424-17Marshall University
FY243/12/202424-16Coalfield Development Corporation
FY242/13/202424-15Wallace State Community College
FY242/8/202424-14Blue Ridge Community College
FY242/1/202424-13West Virginia University Research Corp
FY241/17/202424-12Rural Health Network of South Central New York
FY241/16/202424-11Town of Blacksburg, SC
FY2412/12/2302324-10Southern Tier East Regional Planning Development Board
FY2411/21/202324-09Adams County Medical Foundation, Inc. (OH)
FY2411/20/202324-08Southwest Virginia Workforce Development Board
FY2411/17/202324-07Southwest Virginia Community College
FY2411/17/202324-06Shaping Our Appalachian Region, Inc.
FY2411/17/202324-05Gadsden State Community College
FY2411/16/202324-04Noble Local School District (OH)
FY2411/16/202324-03University of Alabama Center for Economic Development
FY2411/08/202324-01New River Valley Regional Commission

Previous Reports

Fiscal YearReport DateOIG Report #Report Title
FY239/26/202323-27City of Beattyville, KY
FY239/26/202323-26Dickenson County, VA
FY238/30/202323-25SC Appalachian Council of Governments
FY238/30/202323-24Northwest Georgia Regional Commission
FY238/18/202323-23Isothermal Community College
FY238/17/202323-22Jefferson State Community College
FY238/3/202323-21City of Dallas, GA
FY237/17/202323-20The Consortium for Entrepreneurship Education
FY236/22/202323-19North Carolina Department of Information Technology
FY236/13/202323-18Opportunity Appalachia, Inc.
FY236/1/202323-17Sprouting Farms, Corp.
FY235/1/202323-16West Virginia Food and Farm Coalition
FY234/26/202323-15Calhoun Community College
FY234/25/202323-14Woodlands Community Lenders
FY234/17/202323-13Pike County Fiscal Court
FY234/12/202323-12Spartanburg Community College
FY233/23/202323-11Partner Community Capital (fka Natural Capital Investment Fund)
FY233/20/202323-10Shawnee State University
FY233/20/202323-09Southwestern Pennsylvania Coalition – Shale Power
FY232/28/202323-08The Research Foundation for the State University of New York
FY2312/23/202223-07Advantage Valley
FY2312/23/202223-06City of Oak Ridge
FY2311/30/202223-04Forsyth Technical College
FY2311/7/202223-02Greenville Technical College
FY2310/13/202223-01Red River Economic Development
FY229/22/202222-15Jamestown Community College
FY228/24/202222-14Three Rivers Planning & Development District
FY227/26/202222-13The Appalachia Service Project
FY227/25/202222-12The Foundation for Appalachian Kentucky
FY223/28/202222-09Tusculum College
FY223/2/202222-07Appalachian Sustainable Development
FY223/1/202222-06Bluefield State College
FY222/28/202222-04County of Venango, PA
FY222/28/202222-05Oak Ridge Associated Universities
FY2212/23/202122-03Desk Review of Matching Funds
FY2210/19/202122-02Ohio University
FY218/19/202121-16City of Cumberland, MD
FY218/12/202121-13Fletcher Group, Inc.
FY218/12/202121-15West AL Chamber Foundation dba West AL Works
FY218/12/202121-14West AL Chamber Foundation dba West AL Works
FY216/28/202121-12Southern Alleghenies Planning and Development Commission
FY215/27/202121-11Alabama Community College System (ACCS)
FY215/27/202121-10Mayland Community College
FY215/27/202121-09Town of Dobson, NC
FY215/27/202121-08Hatfield McCoy Regional Recreation Authority
FY214/22/202121-07University of KY Research Foundation
FY213/17/202121-06Clay County PSD Pack Fork and Independence Road Waterline Extension
FY2111/4/202021-04Washington Greene County Job Training Agency, Inc.
FY2110/2/202021-02Maysville Community & Technical College
FY2110/2/202021-01Marshall County Board of Supervisors
FY209/28/202020-22Gaffney City Park & Amphitheater
FY209/28/202020-21Hocking College
FY208/28/202020-20Wise County Industrial Development Authority
FY208/19/202020-19City of Gary, WV
FY207/31/202020-18Georgia Northwestern Technical College
FY207/30/202020-17Perry County, KY Sanitation District No. 1
FY207/6/202020-16Southern Tier Central Planning and Development Board
FY207/6/202020-15City of Welch, WV
FY205/11/202020-14Federation of Appalachian Housing Enterprise
FY205/7/202020-13Northern Tier Regional Planning and Development Commission
FY204/30/202020-11Innovative Works, Inc.
FY204/30/202020-10Ohio University Innovation Center
FY204/15/202020-12Northern Tier Regional Planning and Development Commission
FY204/6/202020-09Roy Collier Community Center
FY204/6/202020-08City of Pikeville, KY
FY2012/31/201920-06Erwin Utilities
FY2012/31/201920-05Sevier County, TN
FY2012/20/201920-04Center for Rural Entrepreneurship
FY2012/5/201919-10Southern Tier West Regional Planning & Development Board
FY2011/27/201920-03City of Inman, SC
FY2011/22/201920-01Town of Big Stone Gap, VA
FY2011/21/201920-02Health Path Foundation of Ohio
FY199/30/201919-41Ohio Mid-Eastern Regional Education Services Agency
FY199/30/201919-40Southern Alleghenies Planning & Community Development Commission (PREP)
FY199/30/201919-39Southern Alleghenies Planning & Community Development Commission (LDD)
FY199/9/201919-38Washington Green County Job Training Agency, Inc.
FY199/3/201919-37Fayette County, PA Community Action Agency
FY199/3/201919-36Marshall University Research Corporation
FY199/3/201919-35Consortium for Entrepreneurship Education
FY196/27/201919-33East MS Community College
FY196/25/201919-31Isothermal Community College
FY196/25/201919-30Hagerstown Community College
FY196/22/201919-34Baptist Memorial Hospital – Golden Triangle Internal Medicine
FY196/21/201919-32Mississippi Department of Education
FY195/24/201919-28Itawamba Community College
FY195/24/201919-27Trenholm State Community College
FY194/24/201919-25Southwest PA Corporation
FY193/29/201919-22Summers County Commission (WV)
FY193/14/201919-19Lincoln Memorial University
FY193/14/201919-18Canaan Valley Institute
FY193/14/201919-17Southwest VA Alliance for Manufacturing
FY192/27/201919-16Eastern KY Concentrated Employment Program, Inc. for TechHire Eastern KY
FY192/27/201919-15Eastern KY Concentrated Employment Program
FY191/23/201919-14Marion County Regional Center for Higher Education Phase II & III
FY191/18/201919-13Athens Technical College Bridge to Success – Accelerated Opportunity
FY191/8/201919-12KY Valley Educational Cooperative (KVEC)
FY191/2/201919-11Southwest Virginia Community College
FY191/2/201919-08Emory and Henry College
FY1911/30/201819-07TN Department of Economic & Community Development
FY1911/30/201819-03TN Department of Economic & Community Development
FY1911/6/201819-04TN Technology Development Corporation
FY1910/16/201819-02Maryland Community College (NC)
FY1910/16/201819-01Appalachian Sustainable Development
FY189/14/201818-37North Central PA Regional Planning & Development Commission
FY189/14/201818-36North Central Regional Planning & Development Commission
FY189/12/201818-35Wallace State Community College
FY189/12/201818-33Spartanburg Community College
FY188/28/201818-32Master’s Degree/National Board Certification Project
FY188/14/201818-31Bevill State Community College
FY188/14/201818-30Shelton State Community College
FY188/14/201818-29Edward College of Osteopathic Medicine
FY188/14/201818-28Town of St. Paul, VA
FY187/25/201818-25Jefferson State Community College
FY187/24/201818-27Erwin Utilities
FY187/11/201818-26New Build Appalachia Service Project
FY187/11/201818-24Board of Garrett County MD Commissioners
FY185/23/201818-22NE PA Alliance Partnership for Regional Economic Performance
FY185/23/201818-21NE PA Alliance LDD Grant
FY185/18/201818-23Southeast Educational Inc.
FY184/27/201818-20Coalfield Development Corporation
FY184/27/201818-19WV Regional Technology Park Corporation
FY183/29/201818-14NW PA PREP
FY183/29/201818-13Northwest PA Commission LDD Grant
FY183/7/201818-15NY Department of State
FY182/22/201818-09Menifee County KY Fiscal Court
FY182/16/201818-08BARC Electric Cooperative
FY181/31/201818-06Southern Tier East Regional Planning & Development Board
FY181/2/201818-05Georgia Department of Community Affairs
FY1811/6/201818-02Regional Economic Development and Energy Corp.
FY1710/25/201717-01City of Lawrenceburg, TN
FY178/23/201717-22Georgia Northwestern Technical College
FY177/18/201717-21The Center for Rural Development
FY177/3/201717-16SEDA – Council of Governments/Partnership for PREP
FY177/3/201717-15SEDA – Council of Governments LDD Grants
FY176/7/201717-18SW PA Commission LDDS Administrative Grant
FY175/30/201717-17SW PA Commission Partnership for Regional Economic Performance
FY174/12/201717-12City of Pickens, SC
FY173/30/201717-10Kentucky Housing Corporation
FY173/27/201717-11Northeast Mississippi Planning and Development District
FY173/20/201717-09Morehead State University
FY172/1/201717-08Lake Cumberland Area Development District
FY1712/15/201617-04Gateway Area Development District
FY1711/16/201617-06City of Louisville, MS
FY169/30/201616-32VA Department of Housing and Community Development
FY169/12/201616-29Rutherford County Comprehensive Applied Sciences
FY169/7/201616-30Tri County Council for Western MD
FY168/15/201616-26Southern Tier Central Regional Planning Development Board
FY168/8/201616-25NC Department of Commerce
FY168/5/201616-24Blue Ridge Crossroads Economic Development Authority
FY167/22/201616-23Jobs for West Virginia’s Graduates, Inc.
FY167/22/201616-22A+ Education Partnership
FY167/5/201616-21Southern Alleghenies Planning & Development Commission PREP Grant
FY167/5/201616-20Southern Alleghenies Planning & Development Commission LDD Grant
FY166/10/201616-19Morehead State University
FY166/10/201616-18Tuppers Plains-Chester Water District Bashan Booster Station Improvements
FY166/10/201616-17Tuppers Plains-Chester Water District State Route 681 Booster Station Improvements
FY166/7/201616-16Ohio Valley Regional Development Commission
FY165/19/201616-15University of Pikeville KY College of Optometry
FY163/29/201616-10Chautauqua County NY Equestrian Trail System Phase I & II
FY163/16/201616-09Mississippi State University
FY163/16/201616-08Rensselaerville Institute Delmar NY
FY163/7/201616-07West Virginia Development Office
FY1612/9/201516-06Anderson County, SC
FY1612/9/201516-05Town of Wilkesboro, NC
FY1611/13/201616-03KY Cabinet for Health & Family Services
FY1610/26/201516-02Northern Tier Regional Planning & Development Commission Partnership for Regional Economic Performance (PREP)
FY1610/22/201616-01Northern Tier Regional Planning & Development Commission – LDD Admin Grant
FY159/1/201515-32Pennsylvania Department of Community and Economic Development
FY159/1/201515-30Tennessee Technology Development Corps
FY159/1/201515-29TN Department of Economic & Community Development
FY158/27/201515-31Floyd County GA Airport – North Terminal Expansion
FY156/15/201515-26AL Department of Economic & Community Affairs
FY156/15/201515-25University of Alabama International Trade Center
FY156/6/201515-24Knoxville Entrepreneurial Center
FY156/6/201515-23aUpper Cumberland Entrepreneurial Foundation
FY156/1/201515-01Center for Rural Development – Appalachian Rural Development Philanthropy Initiative
FY155/8/201515-22Golden Triangle Planning & Development District – LDD Admin Grants
FY154/27/201515-18Mid-Ohio Valley Regional Planning & Development Council – LDD Admin Grant
FY154/20/201515-19City of West Point, MS – Prairie Belt Powersite Elevated Water Storage Tank
FY153/30/201515-17Travelers Rest Performing Arts and Cultural Center
FY153/30/201515-16Open HUD-Administered Grants with Potential De-Obligation
FY153/30/201515-15Memorandum Report – Assessment of Purchase Credit Card Use in FY14
FY153/27/201515-14Appalachian Development Highway System (ADHS)
FY153/24/201515-09North Central PA Regional Planning and Development Commission (PREP)
FY152/20/201515-08North Central PA Regional Planning and Development Commission (LDD)
FY152/20/201515-07City of Pikeville, TN
FY151/30/201515-06SWNC Planning & Economic Development Commission
FY151/30/201515-04Northeastern PA Alliance
FY151/30/201515-03Northeastern PA Alliance
FY151/28/201515-05Memorandum Repot Open Federal Highway Admin Grants (FHWA)
FY1512/31/201515-22Golden Triangle Planning and Development District (LDD)
FY1512/12/201515-01Center for Rural Development – Appalachian Rural Development Philanthropy Initiative
FY149/19/201414-43Ohio Mid Eastern Governments Association
FY148/21/201414-38New Market Exports for SC SMEs
FY148/15/201414-26Friends of Southwest Virginia
FY147/31/201414-34Literacy Program for Clay, Jefferson & Hale Counties
FY147/29/201414-30Northwest PA Regional Planning and Development Commission
FY147/29/201414-29Northwest PA Regional Planning and Development Commission
FY147/23/201414-37Winston County Schools (AL)
FY147/23/201414-36Powell Valley Utility District (TN)
FY147/23/201414-35Brushy Fork Institute
FY147/17/201414-33Rattlesnake Ridge Water System Improvement
FY147/1/201414-08Glade Center Renovation Project
FY146/23/201414-25Schuyler County Child Care Coordinating Council
FY146/20/201414-31Nursing & Health Sciences Equipment
FY146/16/201414-28Campbell County TN Business Incubator
FY146/2/201414-24Center for Rural Health Development
FY145/12/201414-27Southern Tier West Regional Planning and Development Board
FY145/12/201414-20SW Virginia Cultural Heritage Commission
FY145/9/201414-23WV Development Office – Flex E-Grant
FY145/9/201414-22Webster County Commission – Diana Phase I Water Main Extension
FY145/9/201414-21SC Department of Commerce
FY143/28/201414-19Pototoc County Site (MS)
FY143/14/201414-14Jasper Water Storage Tank Project
FY143/7/201414-13Cumberland Plateau Planning District Commission
FY143/7/201414-12WV Development Office
FY142/22/201414-10Edwina Bridgeport Water Improvements Project
FY141/31/201414-07Northern Tier Career Center
FY141/31/201414-05KY Department for Local Government
FY1412/13/201414-04Windber Medical Center