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Report File
Date Issued
Submitting OIG
AmeriCorps Office of Inspector General
Other Participating OIGs
AmeriCorps Office of Inspector General
Agencies Reviewed/Investigated
AmeriCorps
Report Number
19-08
Report Description

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.

Report Type
Audit
Agency Wide
Yes
Number of Recommendations
23
Questioned Costs
$14,477
Funds for Better Use
$0

Open Recommendations

This report has 3 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
7 No $0 $0

Require that SGC provide Sanctuary with the requirements of an adequate financial management system and ensure that Sanctuary implements an adequate system. The documentation provided should include guidance on how to determine the allowability of grant costs claimed and accounting for both Federal and match costs.

11 No $0 $0

Require Serve Guam Commission to submit an updated Financial Federal Report for the 14AH award that removes the $18,761 of questioned match costs.

18 No $0 $0

Require SGC, as part of its subgrantee monitoring processes, to perform periodic testing of subgrantees’ other direct costs to ensure that they incurred and claimed all costs in accordance with grant provisions, laws, and regulations.

AmeriCorps Office of Inspector General