Our Reports

The mission of the Office of Inspector General is to promote and preserve the efficiency, effectiveness, and integrity of the Appalachian Regional Commission by conducting audits and investigations in an independent manner, and objectively reporting to Agency officials and the Congress. The results of these activities can be found in a variety of reports issued by the Inspector General. 

Twice a year, the Office of Inspector General informs Congress, the Commission, and the public of the results of our work in our Semiannual Reports to Congress. At the completion of audits and reviews of ARC grants, Grant Audit Reports communicate the results of those audits and reviews conducted by independent auditors. Annually, we initiate and monitor the annual ARC Financial Statement Audit conducted by an independent auditor. The Inspector General also releases a memo annually that outlines the Top Management and Performance Challenges for ARC. Finally, Other Correspondence from the Inspector General can be issued to provide leadership, coordination, and recommend policies for supporting the prevention and detection of fraud, waste, abuse, and mismanagement.

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 ARC’s grant management team to work to identify potential issues and risks where an early audit could help keep the grantee on track.

Financial Statement Audits

The Accountability of Tax Dollars Act of 2002 requires the Inspector General to perform an independent audit of the Commission’s annual financial statement. The Inspector General is required to render an opinion on whether the Commission’s financial statement is presented fairly in all material aspects; report on internal control; and report on compliance with laws and regulations as they pertain to the financial statement.

Management and Performance Challenges

The Reports Consolidation Act of 2000 requires the Inspector General to submit a report to be included in the Annual Financial Report that summarizes what the Inspector General considers to be the most serious management and performance challenges facing the Commission and assess the progress in addressing those challenges.

Other Correspondence from the Inspector General to the Commission