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.

We have determined that the Corporation for National and Community Service’s (CNCS’s) information security program is NOT EFFECTIVE. CNCS has in place the basic information technology policies, procedures and system security documentation needed for effective cybersecurity. To progress beyond the current maturity level, the Corporation must consistently implement and monitor security controls. We continued to find severe vulnerabilities on the network.

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 Corporation for National and Community Service, Office of Inspector General (CNCS-OIG) conducted an evaluation of the Volunteers in Service to America (VISTA) program to assess its effectiveness. CNCS-OIG’s evaluation focused on member activity, project sustainability, and member attrition.CNCS-OIG found:•Documentation maintained during the execution of a project does not contain sufficient details to validate member activities are consistent with program purposes or are the same as the planned activities.

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.