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Office of Audits Ongoing Work

 


Audits of AmeriCorps Consolidated and National Service Trust Financial Statements

Project start date: January 25, 2024

Under the Government Corporation Control Act, AmeriCorps’ annual agency management report must include financial statements audited by an independent public accounting firm under the supervision of AmeriCorps OIG. The audit covers AmeriCorps (1) consolidated financial statements, and (2) National Service Trust Fund (Trust) financial statements, including an assessment of the effectiveness of AmeriCorps’ internal controls for financial reporting. The objective of these audits is to express an opinion on whether AmeriCorps’ financial statements for the fiscal year ended September 30, 2024 and 2023 are fairly presented, in all material respects; report on internal controls over financial reporting; and report on compliance with the provisions of laws, regulations, contracts, and grant agreements.

 


Audit of AmeriCorps Information System Security

Project start date: January 25, 2024

The Federal Information Security Modernization Act of 2014 (FISMA), as amended, requires agencies to have an annual independent review of their information security program and practices.  The objective is to determine the effectiveness of AmeriCorps’ information security program and practices, as well as its compliance with information security policies, standards, and requirements established by the Office of Management and Budget (OMB).  

 


AmeriCorps’ Compliance with the Payment Integrity Information Act of 2019 for Fiscal Year 2023

Project start date: January 18, 2024

In 2019, Congress enacted the Payment Integrity Information Act (PIIA) to update required reporting on agencies’ improper payments. PIIA, as amended, together with implementing guidance by OMB, requires AmeriCorps OIG to conduct an annual review of AmeriCorps’ reporting on improper payments and to evaluate its efforts to prevent, reduce and recover such payments.

 


Performance Audit of AmeriCorps' Grant Data

Project start date: September 22, 2023

AmeriCorps OIG engaged an independent certified public accounting firm to conduct a performance audit of AmeriCorps’ grant data following Generally Accepted Government Auditing Standards.  The objective of this audit is to (1) assess AmeriCorps’ grant award data to determine how AmeriCorps expanded its national service efforts with AmeriCorps Rescue Plan Act funds, (2) quantify the amount of funds rescinded as a result of the Fiscal Responsibility Act of 2023, and (3) identify data challenges and opportunities for AmeriCorps to improve its grant data collection and quality to help improve transparency over AmeriCorps programs.

 


Up2Us, Inc.

Project start date: September 19, 2023

AmeriCorps OIG engaged an independent certified public accounting firm to conduct a performance audit in accordance with Generally Accepted Government Auditing Standards (GAGAS) of Up2Us, Inc. (Up2Us).  Up2Us currently administers two AmeriCorps State and National Direct Grants and one AmeriCorps VISTA Grant.  The objective of this audit is to determine whether AmeriCorps-funded Federal assistance, including American Rescue Plan Act funds, provided to Up2Us was expended in accordance with grant terms and provisions, laws, and regulations.

 


Oversight of AmeriCorps’ Monitoring and Debt Management Activities

Project start date: February 16, 2023

AmeriCorps’ Office of Audit and Debt Resolution, under the supervision of AmeriCorps’ Office of Monitoring, manages the resolution of cost disallowances resulting from single audits, OIG audits and investigations, AmeriCorps’ improper payment reviews, and other avenues of compliance checks of a grantee’s compliance with laws and regulations. During FY 2023, we initiated a review of AmeriCorps’ Monitoring and Debt Management activities. This oversight project will follow agile oversight principles and the Quality Standards for Federal Offices of Inspector General issued by the Council of the Inspectors General on Integrity and Efficiency (CIGIE). We plan to issue a series of reports and products focusing on AmeriCorps’ monitoring program and debt management activities.

 


YouthBuild USA

Project start date: December 5, 2022

AmeriCorps OIG engaged an independent certified public accounting firm to conduct a performance audit in accordance with Generally Accepted Government Auditing Standards (GAGAS) of YouthBuild USA (YouthBuild). YouthBuild has been an AmeriCorps grantee since 1994 and currently administers two AmeriCorps National Direct Grants and one AmeriCorps VISTA Grant. The objective of this audit is to determine whether AmeriCorps-funded Federal assistance, including American Rescue Plan Act funds, provided to YouthBuild and its subgrantees was expended in accordance with grant terms and provisions, laws, and regulations.

 

Audit Plans

AmeriCorps Office of Inspector General’s (OIG) Audit Plan for 2023

AmeriCorps Office of Inspector General’s (OIG) Audit Plan for 2022