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Reports: Audit

Audit of AmeriCorps’ Fiscal Year 2022 National Service Trust Fund Financial Statements

Report Number
OIG-AR-23-02

The National Service Trust holds the funds set aside to pay the education awards of national service members who successfully complete their service terms. Responsibility for the education awards that have been earned or will be earned in the near future is the largest liability on AmeriCorps’ financial statements at $340 million. AmeriCorps has been unable to produce auditable financial statements for the last six years. This year, independent auditors again issued a disclaimer of opinion, reporting six material weaknesses and one significant deficiency.

Audit

AmeriCorps’ Penetration Testing and Phishing Campaign Evaluation

AmeriCorps’ security program has not been effective in accordance with Federal Information Security Management Act (FISMA) since Fiscal Year 2017. In order to determine its current status, AmeriCorps OIG engaged an independent certified public accounting firm to conduct an internal penetration test of AmeriCorps’ network. The independent auditors tested AmeriCorps’ network to evaluate the effectiveness of its information security program and to identify areas of weakness.

Inspection / Evaluation

Performance Audit of AmeriCorps’ Compliance with the Payment Integrity Information Act of 2019 (PIIA) for Fiscal Year 2021

Report Number
OIG-AR-22-04

In 2019, Congress enacted the Payment Integrity Information Act (PIIA) to update required reporting on agencies’ improper payments. PIIA requires agencies to review and identify programs and activities that may be susceptible to significant improper payments, estimate the improper payments rates in agency programs, and report on their actions to reduce and recover those payments. The Inspector General of each agency assesses compliance with these requirements annually. AmeriCorps implemented corrective actions in FY 2021 that improved its compliance with PIIA reporting requirements.

Audit

Fiscal Year 2021 Federal Information Security Modernization Act Evaluation of AmeriCorps

Report Number
OIG-EV-22-03

The information security program of AmeriCorps remains ineffective and has shown little progress since FY 2018. Control weaknesses in the following areas prevent AmeriCorps’ cybersecurity program from maturing: organization-wide risk management, IT asset inventory management, standard baseline configurations, Personal Identity Verification (PIV) multifactor authentication, and vulnerability and patch management practices. AmeriCorps has not made significant progress in implementing prior FISMA recommendations.

Inspection / Evaluation

Audit of AmeriCorps’ Fiscal Year 2021 Consolidated Financial Statements

Report Number
OIG-AR-22-01 (AmeriCorps OIG)

Since FY 2017, independent auditors have declined to issue an opinion on AmeriCorps’ financial statements. This year, they again issued a disclaimer of opinion, reporting nine material weaknesses and one significant deficiency. Eight of the material weaknesses are recurring, three of them since FY 2017 and five since FY 2018. AmeriCorps acknowledged at the beginning of the audit that it had not made progress in addressing five of the material weaknesses and requested that they be excluded from the scope of the audit.

Audit

Audit of AmeriCorps’ Fiscal Year 2021 National Service Trust Fund Financial Statements

Report Number
OIG-AR-22-02 (AmeriCorps OIG)

The National Service Trust holds the funds set aside to pay the education awards of national service members who successfully complete their service terms. Responsibility for the education awards that have been earned or will be earned in the near future is the largest liability on AmeriCorps’ financial statements at $356 million. Since FY 2017, independent auditors have declined to issue an opinion on the financial statements of AmeriCorps and the National Service Trust.

Audit

Performance Audit of AmeriCorps’ Compliance under the Digital Accountability and Transparency Act of 2014 (DATA Act) for Fiscal Year 2021

Report Number
OIG-AR-21-05

AmeriCorps submits quarterly grant and procurement award data for publication on USASpending.gov as required by the Digital Accountability and Transparency Act of 2014 (DATA Act). The Office of Management and Budget (OMB) and Department of Treasury (Treasury) established standards for Federal agencies to use 59 data elements in reporting its financial and award information. Periodically, the AmeriCorps Office Inspector General (OIG) audits the agency’s spending data to assess its completeness, accuracy, timeliness, and quality, as well as its adherence to the government-wide data standards.

Audit

PERFORMANCE AUDIT OF AMERICORPS’ COMPLIANCE WITH THE PAYMENT INTEGRITY INFORMATION ACT OF 2019 FOR FISCAL YEAR 2020

Report Number
OIG-AR-21-04 (AmeriCorps OIG)

In 2019, Congress enacted the Payment Integrity Information Act (PIIA) to update required reporting on agencies’ improper payments. PIIA requires agencies to review and identify programs and activities that may be susceptible to significant improper payments, to estimate the rate and amount of improper payments in agency programs, and to report on their actions to reduce and recover those payments.

Audit

EVALUATION OF AMERICORPS GRANTS AWARDED TO THE MAINE COMMISSION FOR COMMUNITY SERVICE

Report Number
OIG-EV-21-01

The evaluation of AmeriCorps grants awarded to the Maine Commission for Community Service (the Commission) and one of its 14 subgrantees (LearningWorks) identified questioned Federal costs of $254,014, questioned match costs of $592,737, and compliance findings, covering the three years beginning January 1, 2016.

Inspection / Evaluation