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

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. CNCS management also concurred with most of the recommendations and stated it will resolve the questioned costs during audit resolution.