Appalachian Regional Commission

Review of available records and contacts with ARC staff and vendor and distributor representatives, including oral and written voluntary statements, the absence of witnesses, elapsed time, and the absence of inventory controls contributed to inconclusive determinations about these occurrences

Grants for follow-up based on limited reported disbursements and grants with expired performance periods. The primary purpose was to determine actions initiated with respect to the prior report.

The annual BAMR report initiated in 2012 provides detailed information about the project status of construction grants administered for the Appalachian Regional Commission by other Federal agencies

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements

The enclosed report presents the results of the audit of the Commission’s financial statements for the fiscal year ended September 30, 2013

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements