Review of AmeriCorps’ for FY 2022 Compliance with the Payment
Integrity Information Act
Project start date: December 2, 2022
Report issuance date: May 30, 2023
In 2019, Congress enacted the Payment Integrity Information Act (PIIA) to update required
reporting on agencies’ improper payments. PIIA, as amended, together with implementing
guidance by OMB, requires AmeriCorps OIG to conduct an annual review of AmeriCorps’
reporting on improper payments and to evaluate its efforts to prevent, reduce and recover such
payments. The objective of this audit is to determine whether AmeriCorps complied with PIIA for
FY 2022 and applicable Executive Orders and Office of Management and Budget guidance.
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
regulations.
Audits of AmeriCorps Consolidated and National Service Trust
Financial Statements
Project start date: January 30, 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.
Independent Evaluation of AmeriCorps’ Information System Security
Project start date: February 6, 2023
The Federal Information Security Modernization Act of 2014 (FISMA), as amended, requires an
annual review to determine the effectiveness of AmeriCorps’ information security program and
practices, as well as its compliance with information security policies, standards, and
requirements established by the Office of Management and Budget (OMB). Our objective is to
determine the effectiveness of AmeriCorps information security program and practices.
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.
Inspection and Evaluation Peer Review of General Services
Administration Office of Inspector General
Project start date: April 4, 2023
Work conducted by Offices of Inspectors General (OIGs) and other Federal audit organizations
provides important accountability and transparency over government programs. To help
auditors fulfill their oversight roles and comply with statutory requirements, professional
standards, and established policies and procedures, peer reviews of an OIG’s inspection and
evaluation operations are required the Council of the Inspectors General on Integrity and
Efficiency (CIGIE) Quality Standards for Inspection and Evaluation (Blue Book Standards). We
are conducting a peer review of the General Services Administration OIG’s inspection and
evaluation operations according to Blue Book.
Audit Plans
AmeriCorps Office of Inspector General’s (OIG) Audit Plan for 2023
AmeriCorps Office of Inspector General’s (OIG) Audit Plan for 2022