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Performance Audit of AmeriCorps' Grant Closeout Process

Date Issued
Report Number
OIG-AR-26-05
Report Type
Audit
Description
The audit of AmeriCorps’ Grant Closeout Process found that AmeriCorps’ grant closeout policies and procedures generally complied with the provisions of 2 C.F.R. § 200.344 with the following issues identified: 1) AmeriCorps did not have adequate policies and procedures for processing grant funds returned post-closeout; 2) AmeriCorps did not have sufficient internal controls to ensure timely grant closeout; and 3) AmeriCorps’ recording of grant data into USAspending.gov was inconsistent and inaccurate. These issues stemmed from AmeriCorps’ lack of a formal procedure to process grant funds returned after closeout, which led to data discrepancies between the Payment Management System and AmeriCorps’ grant system of record, eGrants. AmeriCorps relies on manual data entry methods to report grant award information to USAspending.gov, without sufficient system controls or independent reviews to detect and correct errors prior to submission. Furthermore, AmeriCorps failed to effectively utilize administrative closeouts when grant recipients did not provide final reports within one year of the award’s period of performance end date. AmeriCorps’ response to the findings and recommendations is included in the report.
Joint Report
No
Agency Wide
Yes
Questioned Costs
$0
Funds for Better Use
$0
View report on Oversight.gov

Open Recommendations

Body

Design and implement detailed internal controls to ensure accurate tracking, timely return, and proper recording of unused grant funds. These controls should include documented procedures for fund reconciliation, approval workflows for returning funds, and periodic reviews by finance staff. Management should regularly test the operating effectiveness of these controls.

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Update policies, procedures, and SOPs related to funds returned after grant closeout to address and prevent inconsistencies in data in separate systems.

Body

Require Portfolio Managers to collaborate closely with the Grant Specialists to ensure that returned grant funds are accurately and simultaneously processed in both PMS and eGrants. This coordination will help maintain consistency across systems and support accurate grant data, closeout, and financial reporting.

Body

Require all staff members from each grant recipient to complete the Litmos training for grantees on the grant closeout process both upon grant award and at the start of the final year of the grant.

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Ensure all Portfolio Managers and agency grant closeout staff follow guidance on administrative grant closeouts and conduct training on the subject.

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Implement additional automated eGrants messages to grant recipients regarding grant closeout after the period of performance ends and have Portfolio Managers follow-up and document communications.

Body

Expand automation of data upload and reconciliation processes to reduce manual reporting errors.

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Maintain and document a validation checklist to confirm successful data uploads and reconciliation of obligation and deobligation adjustments.

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Validate the FY 2025 implementation of the new controls to improve reporting accuracy, including monthly and quarterly reconciliations between Oracle data and USAspending.gov reports, and manual data comparisons between the Payment Management System and eGrants prior to submission.