AmeriCorps - 19-10 - 2

Verify that DGCCVS revise its subgrantee monitoring procedures to ensure it complies with pass-through entity responsibilities for sub-recipients’ Single Audits and includes the following procedures: a) Review the single audit report for all subgrantees with CNCS expenditures for each fiscal year for findings that affect CNCS grants to determine if DGCCVS records require an adjustment and take enforcement action against noncompliant subgrantees; b) Develop a documented process to determine if subgrantees accurately presented CNCS awards on the Schedule of Expenditures of Federal Awards (SEFA); c) Ensure DGCCVS implements a process to determine whether the results of the subgrantee’s audit or other monitoring indicate conditions that necessitate an adjustment to its own records; and d) Retain documentation of DGCCVS monitoring and reviews of subgrantee audit reports, along with management decisions made or corrective actions implemented.