REPORTS

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Statutory Audits

Statutory Audits

Issued on

In response to the President's July 2010 mandate on implementing the Improper Payments Elimination and Recovery Act (IPERA), the Office of Inspector General (OIG), Corporation for National and Community Service (Corporation) performed an evaluation of the Corporation's compliance with IPERA. The objective of our evaluation was to determine whether the Corporation performed its improper payments assessment in compliance with IPERA, applicable Executive Orders, and the Office of Management and Budget (OMB) guidance.

For the second year in a row, the OIG concludes that the Corporation continues to understate its improper payments and has not accurately assessed the susceptibility of at least some of its programs. Six OIG audits of AmeriCorps State and National grantees, representing a small fraction of the grant portfolio, in Fiscal Year (FY) 2012 uncovered questioned costs of approximately $ 3.6 million. Experience suggests that similar problems exist elsewhere in the portfolio, making improper payments more prevalent than the Corporation acknowledges. Despite this, the Corporation's FY 2012 Agency Financial Report (AFR) does not contain an estimate of improper payments, does not describe the actions taken or to be taken to prevent and recover improper payments, and does not address the adequacy of its internal controls.

Issued on

We contracted with the independent certified public accounting firm of Kearney & Company (Kearney) to audit the consolidated financial statements of the Corporation for National and Community Service (Corporation) as of September 30, 2012 and 2011, and for the years then ended. The contract required that the audit be performed in accordance with generally accepted government auditing standards.

In its audit, Kearney found

  • The financial statements were fairly presented, in all material respects, in conformity with generally accepted accounting principles;
  • One material weakness in the Corporation's internal controls;
  • No instances of noncompliance with relevant laws and regulations.
Issued on

Executive Summary

In response to the President’s July 2010 mandate on implementing the Improper Payments Elimination and Recovery Act (IPERA), the Office of Inspector General (OIG), Corporation for National and Community Service (Corporation) performed an evaluation of the Corporation'S compliance with IPERA. An improper payment is defined as any payment that should not have been made or that was made in an incorrect amount, any payment to an ineligible recipient or for ineligible goods or services, any duplicate payment, any payment for goods or services not received, or any payment that does not account for credit for applicable discounts. Office of Management and Budget (OMB) guidance also instructs agencies to report as improper payments of any payments for which insufficient or no documentation was found.

The objective of our evaluation was to determine whether the Corporation performed its improper payment assessment in compliance with IPERA, applicable Executive Orders, and the OMB guidance. The evaluation was conducted in accordance with the Quality Standards for Inspection and Evaluation issued by the Council of the Inspectors General on Integrity and Efficiency.

Issued on

We contracted with the independent certified public accounting firm of Kearney & Company (Kearney) to audit the consolidated financial statements of the Corporation for National and Community Service (Corporation) as of September 30, 2011 and 2010, and for the years then ended. The contract required that the audit be performed in accordance with generally accepted government auditing standards.

Issued on

The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation) contracted with Richard S. Carson & Associates, Inc. (Carson) to perform a Fiscal Year (FY) 2011 independent Federal Information Security Management Act (FISMA) evaluation of the Corporation's information technology systems, controls, and policies. The objectives of the evaluation were to:

  • Determine the efficiency and effectiveness of the Corporation's information security policies, procedures, and practices
  • Review network/system security of a representative subset of the Corporation's systems
  • Assess the Corporation's compliance with FISMA and related information security
  • policies, procedures, standards, and guidelines
  • Assess the Corporation's progress in correcting weaknesses identified in prior-year
  • FISMA evaluations
  • Evaluate personally identifiable information (PII) protection and physical controls at field office sites
Issued on

To the Board of Directors and Inspector General of the Corporation for National and Community Service

We have audited the accompanying consolidated statements of financial position of the Corporation for National and Community Service (the Corporation) as of September 30, 2010, and the related consolidated statements of operations and changes in net position, the consolidated statements of cash flows, and the combined statements of budgetary resources (hereinafter referred to as the "financial statements") for the year then ended. These financial statements are the responsibility of the Corporation's management. Our responsibility is to express an opinion on these financial statements based on our audit. The Corporation's financial statements as of September 30, 2009 were audited by other auditors, whose report dated November 10, 2009 expressed an unqualified opinion on those statements.

Issued on

The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Richard S. Carson & Associates, Inc. (Carson) to perform an independent Fiscal Year (FY) 2010 Federal Information Security Management Act (FISMA) evaluation of the Corporation's information technology systems, controls, and policies.

Issued on

The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), contracted with Richard S. Carson and Associates (Carson Associates) to perform an independent Fiscal Year (FY) 2009 Federal Information Security Management Act (FISMA) evaluation of the Corporation's information technology systems, controls, and policies.

Issued on

We have audited the accompanying consolidated statements of financial position of the Corporation for National and Community Service (Corporation) as of September 30, 2009 and 2008, and the related consolidated statements of operations and changes in net position and cash flows, and the combined statements of budgetary resources (hereinafter referred to as the "financial statements") for the years then ended. These financial statements are the responsibility of Corporation management. Our responsibility is to express an opinion on these financial statements based on our audits.

Issued on

We have audited the accompanying Statement of Financial Position of the Corporation for National and Community Service (Corporation) as of September 30, 2008 and 2007, and the related statements of Operations and Changes in Net Position, Budgetary Resources and Cash Flows for the years then ended. These financial statements are the responsibility of Corporation management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and applicable provisions of Office of Management and Budget Bulletin No. 07-04, Audit Requirements for Federal Financial Statements, as amended. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and Significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

Issued on

We have audited the accompanying Statement of Financial Position of the Corporation for National and Community Service (Corporation) as of September 30, 2007, and the related statements of Operations and Changes in Net Position, Budgetary Resources and Cash Flows for the year then ended. These financial statements are the responsibility of Corporation management. Our responsibility is to express an opinion on these financial statements based on our audit. The financial statements of the Corporation as of September 30, 2006, were audited by other auditors whose report, dated November 13, 2006, expressed an unqualified opinion on those financial statements.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and applicable provisions of Office of Management and Budget Bulletin No. 07-04, Audit Requirements for Federal Financial Statements. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the schedules are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the schedule. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall schedule presentation. We believe that our audit provides a reasonable basis for our opinion.