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Agreed-Upon Procedures for Corporation for National and Community Service Grants Awarded to the Serve Guam Commission

Date Issued
Report Number
19-08
Report Type
Audit
Description
The agreed-upon procedures review of AmeriCorps grant funds awarded to the Serve Guam Commission and two subgrantees, Sanctuary Incorporated and Guam Homeland Security, identified questioned Federal costs of $14,447, questioned match costs of $18,761, and compliance findings. Most of the questioned costs identified were caused by inadequate pre-award evaluations and post-award monitoring. The costs tested were incurred between January 1, 2016 and June 30, 2018. The Serve Guam Commission concurred with most of the findings and is working on corrective actions. CNCS management also concurred with most of the recommendations and stated it will resolve the questioned costs during audit resolution.
Joint Report
No
Agency Wide
Yes
Questioned Costs
$14477
Funds for Better Use
$0
View report on Oversight.gov

Open Recommendations

Body

Require that SGC provide Sanctuary with the requirements of an adequate financial management system and ensure that Sanctuary implements an adequate system. The documentation provided should include guidance on how to determine the allowability of grant costs claimed and accounting for both Federal and match costs.

Body

Require Serve Guam Commission to submit an updated Financial Federal Report for the 14AH award that removes the $18,761 of questioned match costs.

Body

Require SGC, as part of its subgrantee monitoring processes, to perform periodic testing of subgrantees’ other direct costs to ensure that they incurred and claimed all costs in accordance with grant provisions, laws, and regulations.