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

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. The questioned costs arose from insufficient support for the valuations attached to in-kind claimed for contributed classroom and office space and labor donated by participating schools. The Commission and LearningWorks responded jointly to address the report’s findings and recommendations. The Commission agreed to improve its subgrantee monitoring and to train its staff regarding how to support in-kind match contributions. LearningWorks continues to assert that it properly valued and supported the in-kind match donations but nevertheless agreed to improve its documentation. AmeriCorps generally concurred with our recommendations and will resolve the questioned costs during audit resolution. Further, AmeriCorps promised to work with the Commission to strengthen its internal controls surrounding acceptable in-kind documentation from its subgrantees.