The Hub of McDowell, Inc.

Date Issued

Wednesday, February 25, 2026

Submitting OIG

Appalachian Regional Commission OIG

Agencies Reviewed/Investigated

Appalachian Regional Commission

Report Number

OIG Rpt 26-20

Report Description

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

Report Type

Audit

Location

Marion, NC
United States

Number of Recommendations

Questioned Costs

$37,883

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 5 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
26-20-01	No	$0	$0
Revise policies and procedures for financial reporting to ensure costs are tracked and reported accurately and timely.
26-20-02	No	$36,547	$0
Work with ARC to resolve the questioned cost of $36,547 for non-ARC matching equipment cost.
26-20-03	No	$276	$0
Work with ARC to resolve the questioned cost of $276 of ARC funded equipment cost.
26-20-04	No	$0	$0
Establish and implement internal controls to review expenditures for allowability in accordance with the Uniform Guidance and exclude unallowable cost from the amounts reported.
26-20-05	No	$1,060	$0
Work with ARC to resolve the questioned cost totaling $1,060 of ARC funded equipment cost.