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Improvements Needed in OSMRE’s Oversight of Kentucky’s Reporting and Expenditure of IIJA Abandoned Mine Land Funds

Report Information

Date Issued

March 20, 2026

Report Number

2024-CR-004

Report Type

Audit

Component

Office of Surface Mining Reclamation and Enforcement

Description

Kentucky generally fulfilled IIJA AML goals; however, we identified issues with its grant spending and financial performance tracking and reporting.

Joint Report

Questioned Costs

$685408

Local File

Final-Audit-Report_OSMRE-Needs-Improvement-with-Oversight-of-Kentuckys-IIJA-Abandoned-Mine-Land-Funds.pdf

Number of Recommendations