Reports: Audit

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.

We engaged a contract audit firm to conduct an Agreed-Upon Procedures review of selected AmeriCorps grant awards issued to Conservation Legacy, to include AmeriCorps Grants awarded by CNCS and the Corps Network, a nonprofit entity that received grant awards through CNCS. The auditors did not question any claimed Federal costs, match costs, or member education awards, or identify any compliance findings. In its response to the draft report, Conservation Legacy stated that it concurred with the AUP scope, accepted the report, and took pride in its management of Federal funds.

From August 2014 to June 2017, the North Carolina Commission on Volunteerism and Community Service (Commission) and two of its larger subgrantees claimed $16,132,771 in federal and match expenditures under the AmeriCorps State and National program.

The agreed-upon procedures (AUP) review of AmeriCorps grant funds to Serve Indiana and two subgrantees, the Boys and Girls Club of Wayne County Indiana (BGCWCI) and the American Red Cross of Indiana (ARCI), identified questioned Federal costs totaling $127,090, questioned matching costs of $82,157, questioned Education Awards of $20,055 and compliance findings. Most of the questioned costs identified were caused by inadequate financial management by BGCWCI and deficiencies with the National Service Criminal History Checks (NSCHC) by ARCI.

United States Government Accountability Office Office of the Inspector General's System Review Report of the Corporation for National and Community Service Office of the Inspector General 2018

For the second year in a row, an independent audit of CNCS’s consolidated Fiscal Year 2018 financial statements resulted in a disclaimer of opinion, the worst possible outcome for a financial statement audit. CNCS did not cure the four material weaknesses and one significant deficiency identified in the FY 2017 audit. This year, the auditors reported six additional material weaknesses and another significant deficiency.In layman’s terms, the financial statements were unauditable and likely subject to pervasive material errors.

For the second year in a row, an independent audit of CNCS’s National Service Trust Fund Fiscal Year 2018 financial statements resulted in a disclaimer of opinion, the worst possible outcome for a financial statement audit. CNCS did not cure the three material weaknesses and one significant deficiency identified in the FY 2017 audit. This year, the auditors reported another new material weakness. In layman’s terms, the financial statements were unauditable and likely subject to pervasive material errors.

The agreed-upon procedures (AUP) review of AmeriCorps grant funds to SerVermont, Vermont’s State Service Commission and two subrecipients identified questioned Federal costs totaling $122,551, questioned matching costs of $38,746, questioned Education Awards of $40,342 and compliance findings. The majority of the questioned costs were caused by deficiencies with National Service Criminal History Checks.

Despite a continuous focus on improving its Improper Payments Elimination and Recovery Act of 2010 (IPERA) compliance program, the Corporation for National and Community Service (CNCS) remains unable to reliably estimate the amount or the rate of improper payments in the AmeriCorps State and National Program (AmeriCorps), Foster Grandparent Program (FGP), Retired and Senior Volunteer Program (RSVP), and Senior Companion Program (SCP).

Audit of Corporation for National and Community Service Grants to the Mayor’s Fund to Advance New York City The Mayor's Fund to Advance New York City (Mayor's Fund) served as the intermediary (i.e., the prime grantee) for a Social Innovation Fund (SIF) grant from CNCS totaling approximately $28.5 million for the period from August 1, 2010 to July 31, 2015. The Mayor's Fund divided its responsibilities among itself, the Center for Economic Opportunity (CEO) and MDRC, a non-profit, nonpartisan social and education policy research firm.