REPORTS

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Audits, Evaluations and Reviews

Audits, Evaluations and Reviews

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The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Cotton & Company LLP to perform agreed-upon procedures (AUPs) to assist the OIG in grant cost and compliance testing of Corporation-funded Federal assistance provided to the Colorado Governor's Commission on Community Service (GCCS).

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In response to requests from Congress and the Corporation's Chief of Staff, we conducted an evaluation of the Corporation's 2010 Social Innovation Fund (SIF) Grant Application Review Process (GARP).

We determined that the GARP policies and procedures applied to the new SIF program generally appeared to be fair and objective, particularly with respect to the first two stages of the review process (the blended, or expert stage; and the evaluation stage). However, for the third late stage review, in which final grant award funding decisions were made, the Corporation was unable to provide us with sufficiently detailed documentation to allow us to evaluate the fairness and objectivity of that particular stage. In some cases, the Corporation deviated from its existing process in ways that were not consistent with established procedures used for other grant award programs. These deviations were attributed by Corporation officials to the fact that SIF was a new program which required an application review and award protocol that differed from those used with the Corporation's other long-established service programs.

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The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Cotton & Company LLP to perform agreed-upon procedures to assist the OIG in grant cost and compliance testing of Corporation-funded Federal assistance provided to the Serve Guam! Commission (SGC).

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The President and Congress provided the Corporation for National and Community Service (Corporation) approximately $200 million in funding under the American Recovery and Reinvestment Act of 2009 (ARRA), to be obligated by September 30, 2010. In response to the ARRA mandate of accountability, transparency, and efficient allocation of funds, the Office of Inspector General (OIG) performed an audit of the Volunteers in Service to America (VISTA) programs and AmeriCorps grants awarded to the New York City Office of the Mayor (NYC Mayor's Office), located in New York, NY. VISTA programs are awarded non-competitively. Our audit objectives were to determine whether: (1) the NYC Mayor's Office's financial, Memorandum of Agreement (MOA), and program management were compliant with the requirements of the ARRA terms and conditions; (2) the NYC Mayor Office, VISTA members, and the programs (sponsor and sub-recipients) in which VISTA resources are awarded under ARRA were compliant with applicable laws, regulations, and MOAs provisions; (3) internal controls were effective; and (4) AmeriCorps State and National members and their service were compliant with applicable laws, regulations, policy, and, where appropriate grant provisions.

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We conducted our evaluation in accordance with the Quality Standards for Inspection and Evaluation issued by the Council of the Inspectors General on Integrity and Efficiency. This letter (OIG Report 11-19) provides the results of our evaluation.

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The Office of Inspector General (0IG), Corporation for National and Community Service (Corporation), conducted a performance audit of the Volunteers in Service to America (VISTA) budget formulation and execution processes. We focused solely on the review internal controls, because internal control weaknesses can impact the effectiveness and efficiency of overall operations. We believe that correcting the internal control weaknesses addressed in this audit report will allow the Corporation to identify and correct any areas of weakness or potential noncompliance.

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The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Clifton Gunderson LLP (auditors) to perform agreed-upon procedures (AUP) on grant cost and compliance with applicable regulations for Corporation- funded Federal assistance provided to the Alabama Governor's Office of Faith-Based and Community Initiatives (GFBCI).

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The Office of Inspector General (OIG), Corporation for National and Community Service, contracted with Cotton & Company LLP to perform agreed-upon procedures to assist the OIG in grant cost and compliance testing of Corporation-funded Federal assistance provided to the Commonwealth of the Northern Mariana Islands Public School System (CNMI).

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The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Reed & Associates (Reed) to perform agreed-upon procedures of grant costs and compliance testing for Corporation-funded Federal assistance provided to the Virginia Office on Volunteerism and Community Service (Commission).

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At the request of the Office of Inspector General (OIG), Kearney & Company, P.C. (referred to as "Kearney", "we", and "our" in this report) audited the Corporation for National and Community Service's (Corporation) processes for awarding, executing, and monitoring National Civilian Community Corps (NCCC) leases, as well as the Corporation's requirements and usage analysis over General Services Administration (GSA) leased vehicles at NCCC campuses.

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The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Castro & Company, LLC, to perform agreed-upon procedures (AUP) for the costs incurred by the Connecticut Commission on Community Service (Commission) and its subgrantees from October 1, 2007, through June 30, 2010, under grants awarded by the Corporation. The results of the AUP include findings of questioned costs, weaknesses in internal controls, and non-compliance with applicable laws and regulations.

Two subgrantees had inadequate accounting operations to manage Federal funds. One subgrantee did not account for cost by Federal program. Both subgrantees did not segregate match from Federal cost, no evidence reconciliations were performed and actual cost were not compared to budgeted cost. Management oversight of the accounting function appeared absent.

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The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Mayer Hoffman McCann P.C. (MHM) to perform agreed-upon procedures on grant costs and compliance for Corporation-funded Federal assistance provided to the Child Abuse Prevention Council of Sacramento, Inc. (CAPC) & Prevent Child Abuse California (PCA).

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The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), performed individual audits of financial management systems of Corporation grantees that received American Recovery and Reinvestment Act of 2009 (ARRA) funding. Our objective of the Audit of Financial Management Systems of ARRA Grantees was to determine whether the ARRA grantees had adequate accounting systems to properly account for these funds. Additionally, we assessed grantee capability to comply with ARRA accountability requirements and to ensure: (1) recipients of funds and uses of all funds were transparent; (2) the reporting of the public benefit of ARRA funds was clear, accurate, and timely; (3) funds were used for authorized purposes and internal controls were in place to mitigate fraud, waste, error, and abuse; and (4) controls were in place to avoid unnecessary delays and cost overruns.

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The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Clifton Gunderson LLP (auditors) to perform agreed-upon procedures on grant cost, and compliance with applicable regulations for Corporation-funded Federal assistance provided to the Alaska State Community Service Commission (Serve Alaska).

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The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Reed & Associates (RA) to perform agreed-upon procedures of grant costs and compliance testing for Corporation-funded Federal assistance provided to the American Samoa Special Services Commission (ASSSC or the Commission). The Corporation has awarded almost $7 million in AmeriCorps grants to ASSSC since 2001.