AmeriCorps - OIG-AR-24-01 - 4

Provide internal training that addresses: (a) Management’s overall responsibility for establishing internal controls to manage the risk of fraud, and the related impact on the financial statements; and (b) The connection between potential and known fraud by the grantee and subgrantee recipients and the impact that fraud may have on the underlying financial data being provided by the recipients and ultimately used for the preparation of information reported in the financial statements.