The Corporation for National and Community Service (Corporation) Office of Inspector General (OIG) contracted with CliftonLarsonAllen LLP, an independent certified public accounting firm, to perform agreed-upon procedures (AUP) on grant costs incurred by the Nevada Volunteers (NV) and three of its subgrantees. NV is the State Commission through which AmeriCorps State grants are administered. NV also received State Administrative, Program Development Assistance and Training (PDAT), and Disability (DISAB) grant funds to support AmeriCorps State programs. CLA also tested NV’s compliance with Corporation policies and applicable regulations for Corporation-funded Federal assistance. In addition to reviewing NV’s administration of these grant funds, we selected the following NV subgrantees for detailed testing:
* United Way of Southern Nevada (UWSN)
* The Children’s Cabinet (TCC)
* Great Basin Institute (GBI)
These subgrantees were judgmentally selected based on an assessment of overall risk to NV and the Corporation. The assessment included consideration of several factors, namely the amount of costs claimed by each subgrantee, the results of subgrantee monitoring reports, and findings, if any, contained in Circular A-133 single audit reports for each entity.
Our procedures performed by CLA resulted in total questioned grant costs of $207,226, consisting of $141,760 in Federal costs, NV subgrantee match costs of $44,673 and education award costs of $20,793. CLA also identified eight instances of noncompliance with the United States Code of Federal Regulations; the Corporation’s grant requirements, and the subgrantees’ own policies and procedures or lack thereof.