The audit of 15 AmeriCorps Seniors grantees found that their financial management systems did not comply with Federal regulations and grant terms and conditions. As a result of these deficiencies, we identified $268,627 in questioned Federal costs and $377,199 in non-compliant match costs reported on AmeriCorps grants. AmeriCorps waived match requirements for AmeriCorps Seniors grants during the COVID-19 pandemic, which was within our audit scope, so we could not question the $377,199 in unsupported match costs. We made recommendations for AmeriCorps to ensure that grantees strengthen their financial management systems and appropriately monitor costs reported on AmeriCorps grants. AmeriCorps agreed with our findings and recommendations and plans to evaluate the questioned costs through its audit resolution process.
Open Recommendations
| Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
|---|---|---|---|---|---|
| 2 | No | $0 | $0 | ||
| Conduct Federal and match grant close-out reconciliations for all grantees whose financial management systems did not support the Federal or match costs reported within their Federal Financial Reports. If the grantee’s financial management system records do not reconcile to the amounts reported or appear to include costs that are not allocable, reasonable, or allowable, take action accordingly | |||||
| 3 | No | $0 | $0 | ||
| Require that grantees revise their existing financial management systems to ensure that the grantees can identify and reconcile all Federal and match costs reported within their Federal Financial Reports and that they can differentiate between expenses paid using Federal funds and expenses paid using other funding sources. | |||||
| 8 | No | $42,945 | $0 | ||
| Recover the $42,945 in questioned Federal expenses that were not allowable, appropriately allocated, or adequately supported. | |||||
| 10 | No | $0 | $0 | ||
| Require AmeriCorps Seniors grantees to develop and implement additional procedures and internal controls to ensure that costs are allowable, allocable, and adequately supported. | |||||
| 11 | No | $0 | $0 | ||
| Require AmeriCorps Seniors grantees to develop and implement additional procedures and internal controls to ensure they appropriately and timely perform National Service Criminal History Checks | |||||
| 14 | No | $0 | $0 | ||
| Verify that AmeriCorps Seniors grantees revise their financial management systems to ensure that the financial management systems can support comparisons of actual expenditures to amounts budgeted for each AmeriCorps Seniors grant. | |||||
| 16 | No | $0 | $0 | ||
| Work with its grantees to revise their written policies and procedures to address Federal payment requirements and 2 C.F.R. § 200, Subpart E – Cost Principles. | |||||
