AGREED-UPON PROCEDURES FOR CNCS GRANTS AWARDED TO SERVE WASHINGTON

Serve Washington administered $40,328,621 of AmeriCorps funds during the three years ending September 30, 2016. Serve Washington awarded subgrants to 17 organizations and was responsible for programmatic and financial oversight. The agreed-upon procedures (AUP) review included two subgrants—Kitsap Community Resources (KCR) and the Washington State Employment Security Department (ESD), including ESD’s two AmeriCorps programs, the Washington State Reading Corps and the Washington State Service Corps.Cotton & Company LLP found improper and unsupported costs claimed by the two subrecipients totaling $511,070 ($140,231 in Federal costs and $230,646 in match costs), plus an additional $136,773 in questioned education awards and $3,420 in accrued interest. No Serve Washington Commission incurred costs were questioned.The fieldwork found deficiencies with documenting claimed costs, with National Service Criminal History Checks, inaccurate timesheet recording and certifying, AmeriCorps service considered an added bonus to summer work, inadequate supervision of members recording teleservice and/or weekend service, and incomplete end of term evaluations. Serve Washington concurred with some findings and provided explanations for others. Corporation for National & Community Service Management will work with Serve Washington to resolve the findings.