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Reports: Audit

Audit of AmeriCorps’ Fiscal Year 2021 National Service Trust Fund Financial Statements

Report Number
OIG-AR-22-02 (AmeriCorps OIG)

The National Service Trust holds the funds set aside to pay the education awards of national service members who successfully complete their service terms. Responsibility for the education awards that have been earned or will be earned in the near future is the largest liability on AmeriCorps’ financial statements at $356 million. Since FY 2017, independent auditors have declined to issue an opinion on the financial statements of AmeriCorps and the National Service Trust.

Audit

Audit of AmeriCorps’ Fiscal Year 2021 Consolidated Financial Statements

Report Number
OIG-AR-22-01 (AmeriCorps OIG)

Since FY 2017, independent auditors have declined to issue an opinion on AmeriCorps’ financial statements. This year, they again issued a disclaimer of opinion, reporting nine material weaknesses and one significant deficiency. Eight of the material weaknesses are recurring, three of them since FY 2017 and five since FY 2018. AmeriCorps acknowledged at the beginning of the audit that it had not made progress in addressing five of the material weaknesses and requested that they be excluded from the scope of the audit.

Audit

Performance Audit of AmeriCorps’ Compliance under the Digital Accountability and Transparency Act of 2014 (DATA Act) for Fiscal Year 2021

Report Number
OIG-PA-21-05 (AmeriCorps OIG)

AmeriCorps submits quarterly grant and procurement award data for publication on USASpending.gov as required by the Digital Accountability and Transparency Act of 2014 (DATA Act). The Office of Management and Budget (OMB) and Department of Treasury (Treasury) established standards for Federal agencies to use 59 data elements in reporting its financial and award information. Periodically, the AmeriCorps Office Inspector General (OIG) audits the agency’s spending data to assess its completeness, accuracy, timeliness, and quality, as well as its adherence to the government-wide data standards.

Audit

PERFORMANCE AUDIT OF AMERICORPS’ COMPLIANCE WITH THE PAYMENT INTEGRITY INFORMATION ACT OF 2019 FOR FISCAL YEAR 2020

Report Number
OIG-AR-21-04 (AmeriCorps OIG)

In 2019, Congress enacted the Payment Integrity Information Act (PIIA) to update required reporting on agencies’ improper payments. PIIA requires agencies to review and identify programs and activities that may be susceptible to significant improper payments, to estimate the rate and amount of improper payments in agency programs, and to report on their actions to reduce and recover those payments.

Audit

Fiscal Year 2020 Federal Information Security Modernization Act (FISMA) Evaluation of the Corporation for National and Community Service

Report Number
OIG-EV-21-03 (CNCS)

The information security program of the Corporation for National and Community Service, now called AmeriCorps, remains Not Effective and has shown little progress over the past four years. While AmeriCorps has demonstrated some improvement on configuration management, key areas of organization-wide risk management strategy, standard baseline configurations, Personal Identity Verification (PIV) multifactor authentication, and vulnerability and patch management have remained stagnant at a low level of maturity.

Audit

Audit of the Corporation for National and Community Service Grants Awarded to Youthprise

Report Number
20-07

The audit of a CNCS Social Innovation Fund award to Youthprise and four of its six subgrantees (Amherst H. Wilder Foundation, MIGIZI Communications, Sauk-Rapids Rice, and Guadalupe Alternative Programs) identified questioned Federal costs of $626,099, questioned match costs of $990,137, and compliance findings. These costs tested were incurred between August 1, 2016 and June 30, 2018. Most of the questioned costs identified were associated with (1) Youthprise improperly awarding sole-source contracts; and (2) subgrantees’ timekeeping deficiencies.

Audit

Performance Audit of the Corporation for National and Community Service's Compliance with the Improper Payments Elimination and Recovery Act of 2010 for Fiscal Year 2019.

Report Number
20-04

Despite continuing work to improve its Improper Payments Elimination and Recovery Act (IPERA) compliance program, the Corporation for National and Community Service (CNCS) did not meet three of the six IPERA compliance criteria, unchanged from FY 2018. Specifically, CNCS was unable to reliably estimate the amount or the rate of improper payments in the AmeriCorps State and National Program, the Foster Grandparent Program (FGP), the Senior Companion Program, and the Retired and Senior Volunteer Program (RSVP).

Audit

FISCAL YEAR 2019 FEDERAL INFORMATION SECURITY MODERNIZATION ACT EVALUATION OF THE CORPORATION FOR NATIONAL AND COMMUNITY SERVICE

Report Number
20-03

The information security program of the Corporation for National and Community Service (CNCS) has been assessed as not effective with little progress over the past three years. While security training remains an area of strength at CNCS, performance in this area is outweighed by the substantial risks resulting from the continuing control weaknesses in configuration management, identity, and access management, and data protection and privacy.

Audit

Audit of the Corporation for National and Community Service’s Fiscal Year 2019 National Service Trust Fund Financial Statements

Report Number
20-02

For the third year in a row, an independent audit of CNCS’s National Service Trust Fund Fiscal Year 2019 financial statements resulted in a disclaimer of opinion, the worst possible outcome for a financial statement audit. CNCS cured none of the three material weaknesses and one significant deficiency, which were first identified in the FY 2017 audit. In short, CNCS’s financial statements were unauditable and CNCS was unable to support some of its largest transactions and liabilities.

Audit