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Breadcrumb

Reports: Audit

Agreed-Upon Procedures for Corporation for National and Community Service Grants Awarded to the Delaware Governor’s Commission on Community and Volunteer Service

Report Number
19-10

The agreed-upon procedures review of AmeriCorps grant funds awarded to the Delaware Governor’s Commission on Community and Volunteer Service (DGCCVS), and two subgrantees, Division of Parks and Recreation and Reading Assist Institute, identified questioned Federal costs of $11,463, questioned match costs of $46,380, questioned education awards and interest forbearance of $8,721 and compliance findings. The costs tested were incurred between April 1, 2016, and March 31, 2018.

Audit

Audit of the Corporation for National and Community Service VISTA Grant Awarded to Conservation Legacy

Report Number
19-09

We engaged a contract audit firm to conduct an audit of the VISTA grant awarded to Conservation Legacy. The auditors found 40 percent of the VISTA projects tested were not sustained, which was similar to the finding in OIG report 18-12, VISTA Program Evaluation. In that report, the Office of Inspector General recommended the Corporation for National and Community Service (CNCS) define sustainability and improve VISTA monitoring.

Audit

Performance Audit of the Corporation for National and Community Service's Compliance with the Improper Payments Elimination and Recovery Act of 2010 for Fiscal Year 2018

Report Number
19-04

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

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

Report Number
19-08

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.

Audit

Agreed-Upon Procedures for Selected Corporation for National and Community Service Grants Awarded to Conservation Legacy

Report Number
19-07

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.

Audit

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

Report Number
19-06

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.

Audit

Fiscal Year 2018 Federal Information Security Modernization Act (FISMA) Evaluation of the Corporation for National and Community Service

Report Number
19-03

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. CNCS has still not fully implemented baseline security configuration settings specific to the existing information technology environment.

Audit

Audit of the Corporation for National and Community Service’s (CNCS) Fiscal Year 2018 National Service Trust Fund Financial Statements

Report Number
19-02

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.

Audit

Audit of the Corporation for National and Community Service’s (CNCS) Fiscal Year 2018 Consolidated Financial Statements

Report Number
19-01

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.

Audit