Evaluation of AmeriCorps Office of Regional Operations
Project start date: October 16, 2024
AmeriCorps OIG engaged an independent certified public accounting firm to conduct an evaluation in accordance with the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Quality Standards for Inspection and Evaluation (Blue Book) of AmeriCorps Office of Regional Operations. The overall objective of this engagement is to evaluate the efficiency and effectiveness of AmeriCorps' Office of Regional Operations.
Public Health AmeriCorps Desk Reviews
Project start date: October 10, 2024
AmeriCorps awarded over $150 million through approximately 190 grants to state and local governments and nonprofit organizations, using pandemic funds received from the Centers for Disease Control (CDC) as part of the Public Health AmeriCorps Program. The purpose of these funds is to enable the recruitment, training, and development of a new generation of public health leaders who are ready to respond to the public health needs of the nation by providing public health service in communities.
AmeriCorps OIG engaged an independent certified public accounting firm to conduct desk reviews over Public Health AmeriCorps (PHA) grantees, with a focus on new-to-AmeriCorps grantees. A desk review consists of limited procedures and is substantially less in scope than a full audit. The purpose of the desk review is to assist the OIG in assessing the risk associated with selected grants and to help identify and potential areas of non-compliance, internal control deficiencies, or performance issues.
California Volunteers
Project start date: April 30, 2024
AmeriCorps OIG engaged an independent certified public accounting firm to conduct a performance audit in accordance with Generally Accepted Government Auditing Standards (GAGAS) of the California Volunteers, Office of the Governor. California Volunteers ranks number one as the largest AmeriCorps State program and highest federally awarded State Service Commission who administers seven state grants and one VISTA grant. The objective of this audit is to determine whether AmeriCorps-funded Federal assistance, including American Rescue Plan Act funds, provided to California Volunteers and its subgrantees was expended in accordance with grant terms and provisions, laws, and regulations.
Audits of AmeriCorps Consolidated and National Service Trust Financial Statements
Project start date: January 25, 2024
Under the Government Corporation Control Act, AmeriCorps’ annual agency management report must include financial statements audited by an independent public accounting firm under the supervision of AmeriCorps OIG. The audit covers AmeriCorps (1) consolidated financial statements, and (2) National Service Trust Fund (Trust) financial statements, including an assessment of the effectiveness of AmeriCorps’ internal controls for financial reporting. The objective of these audits is to express an opinion on whether AmeriCorps’ financial statements for the fiscal year ended September 30, 2024 and 2023 are fairly presented, in all material respects; report on internal controls over financial reporting; and report on compliance with the provisions of laws, regulations, contracts, and grant agreements.
Audit of AmeriCorps Information System Security
Project start date: January 25, 2024
The Federal Information Security Modernization Act of 2014 (FISMA), as amended, requires agencies to have an annual independent review of their information security program and practices. The objective is to determine the effectiveness of AmeriCorps’ information security program and practices, as well as its compliance with information security policies, standards, and requirements established by the Office of Management and Budget (OMB).
Performance Audit of AmeriCorps' Grant Data
Project start date: September 22, 2023
AmeriCorps OIG engaged an independent certified public accounting firm to conduct a performance audit of AmeriCorps' grant data following Generally Accepted Government Auditing Standards. The objective of this audit is to (1) assess AmeriCorps' grant award data to determine how AmeriCorps expanded it national service efforts with AmeriCorps Rescue Plan Act funds, and (2) identify data challenges and opportunities for AmeriCorps to improve its grant data collection and quality to help improve transparency over AmeriCorps programs.
Up2Us, Inc.
Project start date: September 19, 2023
AmeriCorps OIG engaged an independent certified public accounting firm to conduct a performance audit in accordance with Generally Accepted Government Auditing Standards (GAGAS) of Up2Us, Inc. (Up2Us). Up2Us currently administers two AmeriCorps State and National Direct Grants and one AmeriCorps VISTA Grant. The objective of this audit is to determine whether AmeriCorps-funded Federal assistance, including American Rescue Plan Act funds, provided to Up2Us was expended in accordance with grant terms and provisions, laws, and regulations.
Oversight of AmeriCorps’ Monitoring and Debt Management Activities
Project start date: February 16, 2023
AmeriCorps’ Office of Audit and Debt Resolution, under the supervision of AmeriCorps’ Office of Monitoring, manages the resolution of cost disallowances resulting from single audits, OIG audits and investigations, AmeriCorps’ improper payment reviews, and other avenues of compliance checks of a grantee’s compliance with laws and regulations. During FY 2023, we initiated a review of AmeriCorps’ Monitoring and Debt Management activities. This oversight project will follow agile oversight principles and the Quality Standards for Federal Offices of Inspector General issued by the Council of the Inspectors General on Integrity and Efficiency (CIGIE). We plan to issue a series of reports and products focusing on AmeriCorps’ monitoring program and debt management activities.
Audit Plans
AmeriCorps Office of Inspector General’s (OIG) Audit Plan for 2023
AmeriCorps Office of Inspector General’s (OIG) Audit Plan for 2022