Steel Valley Authority | Oversight.gov

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Date Issued

Friday, May 29, 2026

Submitting OIG

Appalachian Regional Commission OIG

Agencies Reviewed/Investigated

Appalachian Regional Commission

Report Number

OIG Rpt 26-33

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

Pittsburgh, PA
United States

Number of Recommendations

Questioned Costs

$63,846

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 8 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
26-33-01	No	$0	$0
Revise policies and procedures to track and maintain supporting documentation to ensure expenditures are adequately supported prior to reporting financial information to ARC.
26-33-02	No	$44,989	$0
Work with ARC to resolve the questioned costs totaling $44,989 for unsupported ARC funded Contractual and Other cost.
26-33-03	No	$15,000	$0
Work with ARC to resolve the questioned costs totaling $15,000 for unsupported non-ARC matching Contractual cost.
26-33-04	No	$0	$0
Revise policies and procedures for financial reporting to ensure costs incurred under a federal award are tracked within the GL, regularly reconciled against previously reported amounts and the approved budget, and reviewed prior to submission.
26-33-05	No	$3,857	$0
Work with ARC to resolve the questioned costs of $3,857 for non-ARC Matching cost share.
26-33-06	No	$0	$0
Revise policies and procedures to ensure the timely preparation and submission of financial and progress reports in accordance with the Uniform Guidance and ARC grant agreement requirements.
26-33-07	No	$0	$0
Develop formal subrecipient agreement procedures to ensure that all subrecipient agreements are reviewed for completeness and include all required elements in accordance with 2 CFR 200.332 prior to execution.
26-33-08	No	$0	$0
Develop standardized subrecipient agreement templates that incorporate all required Uniform Guidance data elements, including Federal award identification, required disclosures, access to records provisions, and subaward closeout requirements.