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    HomeOffice of Inspector GeneralAudit Reports

        
      
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 Year****Report Date****OIG Report #****Report Title**FY243/19/202424-19Invest AppalachiaFY243/19/202424-18Washington County Public SchoolFY243/12/202424-17Marshall UniversityFY243/12/202424-16Coalfield Development CorporationFY242/13/202424-15Wallace State Community CollegeFY242/8/202424-14Blue Ridge Community CollegeFY242/1/202424-13West Virginia University Research CorpFY241/17/202424-12Rural Health Network of South Central New YorkFY241/16/202424-11Town of Blacksburg, SCFY2412/12/2302324-10Southern Tier East Regional Planning Development BoardFY2411/21/202324-09Adams County Medical Foundation, Inc. (OH)FY2411/20/202324-08Southwest Virginia Workforce Development BoardFY2411/17/202324-07Southwest Virginia Community CollegeFY2411/17/202324-06Shaping Our Appalachian Region, Inc.FY2411/17/202324-05Gadsden State Community CollegeFY2411/16/202324-04Noble Local School District (OH)FY2411/16/202324-03University of Alabama Center for Economic DevelopmentFY2411/08/202324-01New River Valley Regional Commission

Previous Reports

**Fiscal Year****Report Date****OIG Report #****Report Title**FY239/26/202323-27City of Beattyville, KYFY239/26/202323-26Dickenson County, VAFY238/30/202323-25SC Appalachian Council of GovernmentsFY238/30/202323-24Northwest Georgia Regional CommissionFY238/18/202323-23Isothermal Community CollegeFY238/17/202323-22Jefferson State Community CollegeFY238/3/202323-21City of Dallas, GAFY237/17/202323-20The Consortium for Entrepreneurship EducationFY236/22/202323-19North Carolina Department of Information TechnologyFY236/13/202323-18Opportunity Appalachia, Inc.FY236/1/202323-17Sprouting Farms, Corp.FY235/1/202323-16West Virginia Food and Farm CoalitionFY234/26/202323-15Calhoun Community CollegeFY234/25/202323-14Woodlands Community LendersFY234/17/202323-13Pike County Fiscal CourtFY234/12/202323-12Spartanburg Community CollegeFY233/23/202323-11Partner Community Capital (fka Natural Capital Investment Fund)FY233/20/202323-10Shawnee State UniversityFY233/20/202323-09Southwestern Pennsylvania Coalition – Shale PowerFY232/28/202323-08The Research Foundation for the State University of New YorkFY2312/23/202223-07Advantage ValleyFY2312/23/202223-06City of Oak RidgeFY2311/30/202223-04Forsyth Technical CollegeFY2311/7/202223-02Greenville Technical CollegeFY2310/13/202223-01Red River Economic DevelopmentFY229/22/202222-15Jamestown Community CollegeFY228/24/202222-14Three Rivers Planning & Development DistrictFY227/26/202222-13The Appalachia Service ProjectFY227/25/202222-12The Foundation for Appalachian KentuckyFY223/28/202222-09Tusculum CollegeFY223/2/202222-07Appalachian Sustainable DevelopmentFY223/1/202222-06Bluefield State CollegeFY222/28/202222-04County of Venango, PAFY222/28/202222-05Oak Ridge Associated UniversitiesFY2212/23/202122-03Desk Review of Matching FundsFY2210/19/202122-02Ohio UniversityFY218/19/202121-16City of Cumberland, MDFY218/12/202121-13Fletcher Group, Inc.FY218/12/202121-15West AL Chamber Foundation dba West AL WorksFY218/12/202121-14West AL Chamber Foundation dba West AL WorksFY216/28/202121-12Southern Alleghenies Planning and Development CommissionFY215/27/202121-11Alabama Community College System (ACCS)FY215/27/202121-10Mayland Community CollegeFY215/27/202121-09Town of Dobson, NCFY215/27/202121-08Hatfield McCoy Regional Recreation AuthorityFY214/22/202121-07University of KY Research FoundationFY213/17/202121-06Clay County PSD Pack Fork and Independence Road Waterline ExtensionFY2111/4/202021-04Washington Greene County Job Training Agency, Inc.FY2110/2/202021-02Maysville Community & Technical CollegeFY2110/2/202021-01Marshall County Board of SupervisorsFY209/28/202020-22Gaffney City Park & AmphitheaterFY209/28/202020-21Hocking CollegeFY208/28/202020-20Wise County Industrial Development AuthorityFY208/19/202020-19City of Gary, WVFY207/31/202020-18Georgia Northwestern Technical CollegeFY207/30/202020-17Perry County, KY Sanitation District No. 1FY207/6/202020-16Southern Tier Central Planning and Development BoardFY207/6/202020-15City of Welch, WVFY205/11/202020-14Federation of Appalachian Housing EnterpriseFY205/7/202020-13Northern Tier Regional Planning and Development CommissionFY204/30/202020-11Innovative Works, Inc.FY204/30/202020-10Ohio University Innovation CenterFY204/15/202020-12Northern Tier Regional Planning and Development CommissionFY204/6/202020-09Roy Collier Community CenterFY204/6/202020-08City of Pikeville, KYFY2012/31/201920-06Erwin UtilitiesFY2012/31/201920-05Sevier County, TNFY2012/20/201920-04Center for Rural EntrepreneurshipFY2012/5/201919-10Southern Tier West Regional Planning & Development BoardFY2011/27/201920-03City of Inman, SCFY2011/22/201920-01Town of Big Stone Gap, VAFY2011/21/201920-02Health Path Foundation of OhioFY199/30/201919-41Ohio Mid-Eastern Regional Education Services AgencyFY199/30/201919-40Southern 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 AgencyFY199/3/201919-36Marshall University Research CorporationFY199/3/201919-35Consortium for Entrepreneurship EducationFY196/27/201919-33East MS Community CollegeFY196/25/201919-31Isothermal Community CollegeFY196/25/201919-30Hagerstown Community CollegeFY196/22/201919-34Baptist Memorial Hospital – Golden Triangle Internal MedicineFY196/21/201919-32Mississippi Department of EducationFY195/24/201919-28Itawamba Community CollegeFY195/24/201919-27Trenholm State Community CollegeFY194/24/201919-25Southwest PA CorporationFY193/29/201919-22Summers County Commission (WV)FY193/14/201919-19Lincoln Memorial UniversityFY193/14/201919-18Canaan Valley InstituteFY193/14/201919-17Southwest VA Alliance for ManufacturingFY192/27/201919-16Eastern KY Concentrated Employment Program, Inc. for TechHire Eastern KYFY192/27/201919-15Eastern KY Concentrated Employment ProgramFY191/23/201919-14Marion County Regional Center for Higher Education Phase II & IIIFY191/18/201919-13Athens Technical College Bridge to Success – Accelerated OpportunityFY191/8/201919-12KY Valley Educational Cooperative (KVEC)FY191/2/201919-11Southwest Virginia Community CollegeFY191/2/201919-08Emory and Henry CollegeFY1911/30/201819-07TN Department of Economic & Community DevelopmentFY1911/30/201819-03TN Department of Economic & Community DevelopmentFY1911/6/201819-04TN Technology Development CorporationFY1910/16/201819-02Maryland Community College (NC)FY1910/16/201819-01Appalachian Sustainable DevelopmentFY189/14/201818-37North Central PA Regional Planning & Development CommissionFY189/14/201818-36North Central Regional Planning & Development CommissionFY189/12/201818-35Wallace State Community CollegeFY189/12/201818-33Spartanburg Community CollegeFY188/28/201818-32Master’s Degree/National Board Certification ProjectFY188/14/201818-31Bevill State Community CollegeFY188/14/201818-30Shelton State Community CollegeFY188/14/201818-29Edward College of Osteopathic MedicineFY188/14/201818-28Town of St. Paul, VAFY187/25/201818-25Jefferson State Community CollegeFY187/24/201818-27Erwin UtilitiesFY187/11/201818-26New Build Appalachia Service ProjectFY187/11/201818-24Board of Garrett County MD CommissionersFY185/23/201818-22NE PA Alliance Partnership for Regional Economic PerformanceFY185/23/201818-21NE PA Alliance LDD GrantFY185/18/201818-23Southeast Educational Inc.FY184/27/201818-20Coalfield Development CorporationFY184/27/201818-19WV Regional Technology Park CorporationFY183/29/201818-14NW PA PREPFY183/29/201818-13Northwest PA Commission LDD GrantFY183/7/201818-15NY Department of StateFY182/22/201818-09Menifee County KY Fiscal CourtFY182/16/201818-08BARC Electric CooperativeFY181/31/201818-06Southern Tier East Regional Planning & Development BoardFY181/2/201818-05Georgia Department of Community AffairsFY1811/6/201818-02Regional Economic Development and Energy Corp.FY1710/25/201717-01City of Lawrenceburg, TNFY178/23/201717-22Georgia Northwestern Technical CollegeFY177/18/201717-21The Center for Rural DevelopmentFY177/3/201717-16SEDA – Council of Governments/Partnership for PREPFY177/3/201717-15SEDA – Council of Governments LDD GrantsFY176/7/201717-18SW PA Commission LDDS Administrative GrantFY175/30/201717-17SW PA Commission Partnership for Regional Economic PerformanceFY174/12/201717-12City of Pickens, SCFY173/30/201717-10Kentucky Housing CorporationFY173/27/201717-11Northeast Mississippi Planning and Development DistrictFY173/20/201717-09Morehead State UniversityFY172/1/201717-08Lake Cumberland Area Development DistrictFY1712/15/201617-04Gateway Area Development DistrictFY1711/16/201617-06City of Louisville, MSFY169/30/201616-32VA Department of Housing and Community DevelopmentFY169/12/201616-29Rutherford County Comprehensive Applied SciencesFY169/7/201616-30Tri County Council for Western MDFY168/15/201616-26Southern Tier Central Regional Planning Development BoardFY168/8/201616-25NC Department of CommerceFY168/5/201616-24Blue Ridge Crossroads Economic Development AuthorityFY167/22/201616-23Jobs for West Virginia’s Graduates, Inc.FY167/22/201616-22A+ Education PartnershipFY167/5/201616-21Southern Alleghenies Planning & Development Commission PREP GrantFY167/5/201616-20Southern Alleghenies Planning & Development Commission LDD GrantFY166/10/201616-19Morehead State UniversityFY166/10/201616-18Tuppers Plains-Chester Water District Bashan Booster Station ImprovementsFY166/10/201616-17Tuppers Plains-Chester Water District State Route 681 Booster Station ImprovementsFY166/7/201616-16Ohio Valley Regional Development CommissionFY165/19/201616-15University of Pikeville KY College of OptometryFY163/29/201616-10Chautauqua County NY Equestrian Trail System Phase I & IIFY163/16/201616-09Mississippi State UniversityFY163/16/201616-08Rensselaerville Institute Delmar NYFY163/7/201616-07West Virginia Development OfficeFY1612/9/201516-06Anderson County, SCFY1612/9/201516-05Town of Wilkesboro, NCFY1611/13/201616-03KY Cabinet for Health & Family ServicesFY1610/26/201516-02Northern Tier Regional Planning & Development Commission Partnership for Regional Economic Performance (PREP)FY1610/22/201616-01Northern Tier Regional Planning & Development Commission – LDD Admin GrantFY159/1/201515-32Pennsylvania Department of Community and Economic DevelopmentFY159/1/201515-30Tennessee Technology Development CorpsFY159/1/201515-29TN Department of Economic & Community DevelopmentFY158/27/201515-31Floyd County GA Airport – North Terminal ExpansionFY156/15/201515-26AL Department of Economic & Community AffairsFY156/15/201515-25University of Alabama International Trade CenterFY156/6/201515-24Knoxville Entrepreneurial CenterFY156/6/201515-23aUpper Cumberland Entrepreneurial FoundationFY156/1/201515-01Center for Rural Development – Appalachian Rural Development Philanthropy InitiativeFY155/8/201515-22Golden Triangle Planning & Development District – LDD Admin GrantsFY154/27/201515-18Mid-Ohio Valley Regional Planning & Development Council – LDD Admin GrantFY154/20/201515-19City of West Point, MS – Prairie Belt Powersite Elevated Water Storage TankFY153/30/201515-17Travelers Rest Performing Arts and Cultural CenterFY153/30/201515-16Open HUD-Administered Grants with Potential De-ObligationFY153/30/201515-15Memorandum Report – Assessment of Purchase Credit Card Use in FY14FY153/27/201515-14Appalachian 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, TNFY151/30/201515-06SWNC Planning & Economic Development CommissionFY151/30/201515-04Northeastern PA AllianceFY151/30/201515-03Northeastern PA AllianceFY151/28/201515-05Memorandum 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 InitiativeFY149/19/201414-43Ohio Mid Eastern Governments AssociationFY148/21/201414-38New Market Exports for SC SMEsFY148/15/201414-26Friends of Southwest VirginiaFY147/31/201414-34Literacy Program for Clay, Jefferson & Hale CountiesFY147/29/201414-30Northwest PA Regional Planning and Development CommissionFY147/29/201414-29Northwest PA Regional Planning and Development CommissionFY147/23/201414-37Winston County Schools (AL)FY147/23/201414-36Powell Valley Utility District (TN)FY147/23/201414-35Brushy Fork InstituteFY147/17/201414-33Rattlesnake Ridge Water System ImprovementFY147/1/201414-08Glade Center Renovation ProjectFY146/23/201414-25Schuyler County Child Care Coordinating CouncilFY146/20/201414-31Nursing & Health Sciences EquipmentFY146/16/201414-28Campbell County TN Business IncubatorFY146/2/201414-24Center for Rural Health DevelopmentFY145/12/201414-27Southern Tier West Regional Planning and Development BoardFY145/12/201414-20SW Virginia Cultural Heritage CommissionFY145/9/201414-23WV Development Office – Flex E-GrantFY145/9/201414-22Webster County Commission – Diana Phase I Water Main ExtensionFY145/9/201414-21SC Department of CommerceFY143/28/201414-19Pototoc County Site (MS)FY143/14/201414-14Jasper Water Storage Tank ProjectFY143/7/201414-13Cumberland Plateau Planning District CommissionFY143/7/201414-12WV Development OfficeFY142/22/201414-10Edwina Bridgeport Water Improvements ProjectFY141/31/201414-07Northern Tier Career CenterFY141/31/201414-05KY Department for Local GovernmentFY1412/13/201414-04Windber Medical Center Appalachian Regional Commission

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