Despite years of trying, the Corporation for National and Community Service (CNCS) remains unable to perform a reliable assessment of the susceptibility of all of its programs and activities to improper payments, and likewise unable to estimate reliably the amount or the rate of improper payments in the AmeriCorps State and National Program in fiscal year (FY) 2015. CNCS also failed to complete its improper payment assessments for the two Senior Corps programs that it considers susceptible to significant risk of improper payments. The improper payments information reported in CNCS’s FY 2015 Agency Financial Report (AFR) is therefore unreliable and incomplete in several respects. CNCS has again been unable to comply with the Improper Payments Elimination and Recovery Act of 2010, as amended (IPERA). As in the past, we found significant flaws at every stage of CNCS’s improper payments assessment process. Many of these flaws resulted from a lack of sufficiently qualified personnel to develop a sound testing methodology and execute CNCS’s complex sampling process.