Agreed-Upon Procedures for Corporation for National and Community Service Grants Awarded to the Delaware Governor’s Commission on Community and Volunteer Service

July 30, 2019

19-10

Audit

The agreed-upon procedures review of AmeriCorps grant funds awarded to the Delaware Governor’s Commission on Community and Volunteer Service (DGCCVS), and two subgrantees, Division of Parks and Recreation and Reading Assist Institute, identified questioned Federal costs of $11,463, questioned match costs of $46,380, questioned education awards and interest forbearance of $8,721 and compliance findings. The costs tested were incurred between April 1, 2016, and March 31, 2018. Most of the questioned costs identified were associated with (1) food and beverages that were not adequately disclosed in the budget, and (2) full-term members who were changed to less than full-time without required DGCCVS approvals. DGCCVS concurred with most of the compliance findings but generally disagreed with the recommended amount of questioned costs. CNCS management concurred with most of the recommendations and stated it will resolve the questioned costs during audit resolution.

No

Yes

$11463

$8721