All Reports

The Office of Inspector General awarded a contract to RSM US, LLP to perform agreed-upon procedures to the Kentucky Commission on Community Volunteerism and Service (KCCVS) grants. KCCVS receives funding from CNCS and the Kentucky General Assembly. KCCVS administered AmeriCorps funds approximating $9.3 million awarded between January 1, 2013 and September 1, 2016 under five grant agreements ($5.4 million under cost-reimbursable awards and $3.9 under fixed-type awards).

We issued a disclaimer of opinion on the consolidated financial statements of the Corporation for National and Community Service (CNCS) as of September 30, 2017 and for the year then ended. Key audit findings were:• CNCS was unable to provide adequate evidential matter to support a significant number of transactions and account balances due to inadequate processes and controls to support transactions and estimates, and incomplete records to support transactions in accordance with generally accepted accounting principles.

We issued a disclaimer of opinion on the audit the National Service Trust Fund financial statements (Trust financial statements) as of September 30, 2017 and for the year then ended. CNCS was unable to provide adequate evidential matter to support a significant number of transactions and account balances due to inadequate processes and controls to support transactions and estimates, and incomplete records to support transactions in accordance with generally accepted accounting principles.

CNCS did not fully comply with the DATA Act due to weaknesses in its existing financial reporting system (internal control over source systems) and internal control weaknesses within financial reporting, data management, and data reporting processes. CNCS did not submit complete, timely, quality, and accurate financial and award data for the FY 2017 second quarter. The Corporation continues to grapple with the implementation challenges previously reported in the readiness review, as well as new challenges identified by this performance audit.

RSVP of Tulsa demonstrated a lack of due diligence in ensuring the RSVP grant was properly administered.

CNCS-OIG received a hotline allegation that Center for People in Need (CFPIN), Lincoln, NE, improperly managed various aspects of the CFPIN AmeriCorps program.

Serve Washington administered $40,328,621 of AmeriCorps funds during the three years ending September 30, 2016. Serve Washington awarded subgrants to 17 organizations and was responsible for programmatic and financial oversight.

An anonymous complainant alleged Center for Family Services (CFS), Camden, NJ, directed AmeriCorps members (member) to displace paid staff. In addition, members were submitting fraudulent timesheets.

CNCS-OIG received an allegation that a CNCS State Program Officer may have falsified documents when she awarded a VISTA grant.The investigation found no evidence that the employee falsified documents pertaining to the awarding of the VISTA grant; however, the employee failed to follow the VISTA Desk Reference guidelines when she failed to obtain the proper documents and verify the 501(c) (3) nonprofit status before awarding the VISTA grant.

CNCS-OIG investigation disclosed that YMCA staff violated 45 CFR § 2540.100(f) Nondisplacement, when they knowingly allowed 13 AmeriCorps members to fill vacant staff daycare teachers and assistant teacher positions with the YMCA’s School Age Learning Center program for up to three months until the YMCA could hire suitable employees.Agency management concurred with CNCS-OIG recommendations and took the following action: (1) disallowed and recouped $22,312 in stipend payments disbursed to thirteen members placed in staff positions; (2) disallowed and recouped $22, 237.86 in Segal Education A