All Reports
Fiscal Year 2017 Federal Information Security Modernization Act Evaluation
CNCS has devoted significant resources to improving cybersecurity over the past few years, with meaningful progress. Although its information security program is not yet sufficiently mature, it can reach effectiveness with continued effort and investment.
Achieving effectiveness will require attention to weaknesses that pose significant risks to information security. Our 2017 evaluation found inadequacies in risk management, configuration management, identity and access management, information security continuous monitoring, and contingency planning.
Agreed-Upon Procedures for Corporation Grants Awarded to the Kentucky Commission on Community Service and Volunteerism
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).
Audit of the CNCS's Fiscal Year 2017 National Service Trust Fund Financial Statements
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.
Audit of the CNCS's Fiscal Year 2017 Consolidated Financial Statements
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.
Performance Audit of the CNCS's Compliance with the Digital Accountability and Transparency Act of 2014
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.
Retired Senior Volunteer Program (RSVP) Grantee Failed to Complete National Service Criminal History Check
RSVP of Tulsa demonstrated a lack of due diligence in ensuring the RSVP grant was properly administered.
Grantee Submitted False Claims, Improperly Charged for Unallowable Match, and Directed AmeriCorps Members to Displace Staff.
CNCS-OIG received a hotline allegation that Center for People in Need (CFPIN), Lincoln, NE, improperly managed various aspects of the CFPIN AmeriCorps program.
AGREED-UPON PROCEDURES FOR CNCS GRANTS AWARDED TO SERVE WASHINGTON
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.
Improper Use of AmeriCorps Resources and Unauthorized Use of Match Funds.
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.