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Office of Audits Ongoing Work


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


Audits of AmeriCorps Consolidated and National Service Trust
Financial Statements

Project start date: January 30, 2023

Report issuance date: November 15, 2023

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 audit is to express an opinion on whether AmeriCorps’ financial statements for
the fiscal year ended September 30, 2023 and 2022 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.


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.


Audit Plans

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

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