FISCAL YEAR 2018 

FISCAL YEAR 2019 

Annual Management 

Report 
 

ABOUT THIS REPORT 

 

 

 

 

 

 

This Annual Management Report (AMR) focuses on the Corporation for National and 

Community Service’s (CNCS’s) financial management and the results of the agency’s annual 

financial audit. It includes management’s assurance statement regarding internal controls and 

compliance, CNCS’s improper payments report, and a response to the financial audit from 

management. This report can be found on CNCS’s website.1 

CNCS will produce with its FY 2021 Congressional Budget Justification an Annual Performance 

Report (APR), which provides an overall assessment of agency performance. CNCS will 

transmit this report to Congress in February 2020. Congressional Budget Justification reports can 

also be found on CNCS’s website.2 

These reports meet the requirements under the Government Performance and Results Act, the 

Federal Financial Management Improvement Act, the Federal Managers’ Financial Integrity Act, 

the Government Corporation Control Act, and the Federal Information Security Modernization 

Act, among others. These reports also follow applicable guidance from the Office of 

Management and Budget (OMB). 

This report is in the public domain. Authorization to reproduce it in whole or in part is granted. 

The citation should be: Corporation for National and Community Service FY 2019 Annual 

Management Report, Washington, DC, 20525. 

To request a printed copy of this report, obtain it in a format that is accessible to individuals with 

disabilities, or provide any related feedback, please contact the Office of the Chief Financial 

Officer at 202-606-6852 or at this mailing address: CNCS, 250 E Street SW, Washington, D.C. 

20525. 

1 https://www.nationalservice.gov/about/budget-and-performance/performance-and-accountability-reports 2 The Administration only requested funding for an orderly CNCS shutdown in FY 2018 and FY 2019; therefore, the agency did 

not prepare performance information with these budgets. Prior year performance information is contained within CNCS budgets, 

which can be found at the referenced link. 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TABLE OF CONTENTS 

MESSAGE FROM THE CHIEF EXECUTIVE OFFICER ............................................................ i 

MISSION AND ORGANIZATIONAL STRUCTURE ................................................................. 1 

PERFORMANCE GOALS, OBJECTIVES, AND RESULTS ...................................................... 4 

Priority 1: Strengthen Our Agency’s Infrastructure and Operations........................................... 4 

Priority 2: Increase Community Impact ..................................................................................... 5 

ANALYSIS OF FINANCIAL STATEMENTS AND STEWARDSHIP INFORMATION ......... 9 

ANALYSIS OF SYSTEMS, CONTROLS AND LEGAL COMPLIANCE................................ 14 

FINANCIAL SECTION ............................................................................................................... 17 

Message from the Chief Financial Officer ................................................................................ 17 

Independent Auditors’ Report on Consolidated Financial Statements...................................... 18 

Management’s Reponse to Audit of Consolidated Financial Statements.................................. 55 

Consolidated Financial Statements............................................................................................ 58 

Notes to Consolidated Financial Statements ............................................................................. 62 

Independent Auditors’ Report on National Service Trust Funds Financial Statements............ 74 

Management’s Reponse to Audit of National Service Trust Financial Statements ................ 101 

National Service Trust Funds Financial Statements................................................................ 103 

Notes to National Service Trust Financial Statements ............................................................ 107 

OTHER INFORMATION .......................................................................................................... 112 

Summary of Financial Statement Audit and Management Assurances .................................. 112 

Payment Integrity .................................................................................................................... 114 

Fraud Reduction Report........................................................................................................... 125 

Civil Monetary Penalty Adjustment for Inflation.................................................................... 126 

National Service Trust Fund Status Report (September 19, 2019) ......................................... 127 
 Page | i 

 

MESSAGE FROM THE CHIEF EXECUTIVE OFFICER 

MESSAGE FROM THE CHIEF EXECUTIVE OFFICER 
 Page | ii 

MESSAGE FROM THE CHIEF EXECUTIVE OFFICER 
 

 

 

 

 

 

 

 

 

MISSION AND ORGANIZATIONAL STRUCTURE 

MISSION AND ORGANIZATIONAL STRUCTURE 

The Corporation for National and Community Service (CNCS) was established by the National and 

Community Service Trust Act of 1993. Its mission is to engage Americans of all ages and 

backgrounds in community-based service that improves lives, strengthens communities, and fosters 

civic engagement. CNCS achieves its mission through the administration of the national service 

programs AmeriCorps and Senior Corps. 

CNCS’s programs under AmeriCorps and Senior Corps are administered in varying ways. CNCS’s 

AmeriCorps State and National program is run through a combination of efforts by CNCS and State 

Service Commissions. The State Service Commissions (located in 49 states, the District of 

Columbia, Guam, and Puerto Rico) administer CNCS’s AmeriCorps State grant funds, which are 

awarded on both a competitive and formula basis. CNCS awards AmeriCorps National and Tribal 

grants and the Senior Corps RSVP program on a competitive basis. The Senior Corps Foster 

Grandparent and Senior Companion program grants are renewed annually. Lastly, the agency 

directly administers the AmeriCorps Volunteers in Service to America (VISTA) and AmeriCorps 

National Civilian Community Corps (NCCC) programs. 

Program Accounts and Descriptions 

Below and on the following pages are descriptions of each major CNCS program. 

AmeriCorps State and National 

AmeriCorps State and National provides funding to States, Territories, Tribes, and communitybased organizations that leverage members who serve full or part-time on projects that align with 

certain priority areas including economic opportunity, education, healthy futures, and veterans and 

military families. This program supports organizations that see service as a solution to local and 

national challenges and create powerful member experiences that result in lifelong civic 

engagement. 

AmeriCorps VISTA 

AmeriCorps VISTA was created to support efforts to reduce poverty and build economic 

opportunity throughout the country. It accomplishes this goal primarily by providing full-time 

members to community organizations and public agencies where members serve as a catalyst for 

change, living and working alongside community members to meet our nation’s most pressing 

challenges, build capacity for nonprofits, and advance local solutions. 

AmeriCorps NCCC 

AmeriCorps NCCC is a 10-month residential national service program for people ages 18–24. 

AmeriCorps NCCC members are deployed to address critical needs related to natural and other 

disasters, infrastructure improvement, energy conservation, and urban and rural development. 

Members mentor students, help keep at-risk youth engaged in school, construct and rehabilitate lowincome housing, respond to natural disasters, clean up streams, help communities develop 

emergency plans, and address countless other local needs. AmeriCorps NCCC also administers the 

FEMA Corps program, a partnership with the Federal Emergency Management Agency to serve 

communities affected by disaster. This program also serves as a workforce preparation program to 

ensure the next generation of disaster services professionals have the skills necessary to take on 

future careers in the disaster services sector. 

Page | 1 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MISSION AND ORGANIZATIONAL STRUCTURE 

State Service Commission Support Grants 

Congress created CNCS in 1993 as a shared federal-state partnership with a central role for 

governors in designing and implementing national service through governor-appointed State Service 

Commissions. More than 1,000 private citizens serve as governor-appointed commissioners, leading 

and guiding national service efforts in their states by identifying local needs, directing federal and 

state resources, ensuring oversight and accountability, tracking performance and community impact, 

and leading citizen service efforts in their states and territories. 

Senior Corps Foster Grandparent Program (FGP) 

The Foster Grandparent Program is an intergenerational program first established in 1965 where 

volunteers help children in their communities develop academic and life skills critical to their 

development and future success. Low-income volunteers age 55 and over connect with opportunities 

to provide one-on-one mentoring, nurturing, and support to children with special or exceptional 

needs, or who are at an academic, social, or financial disadvantage. In return for their service, 

volunteers receive a small stipend of $2.65 per hour. 

Senior Corps Senior Companion Program (SCP) 

The Senior Companion Program engages low-income volunteers, age 55 and over, in providing inhome support and friendship to adults who have difficulty with daily living tasks. They provide 

companionship and assistance with daily tasks such as shopping or paying bills and give respite to 

family caregivers. As a result, seniors are able to maintain their independence longer and live fuller 

lives. Volunteers serving in this program also receive a stipend of $2.65 an hour. 

Senior Corps RSVP 

RSVP is one of America’s largest volunteer networks for people 55 and older and engages the skills, 

talents, and experience of volunteers to meet a wide range of community needs. Volunteers recruit 

and manage other volunteers, mentor and tutor disadvantaged children, support workforce 

development by providing job readiness training, offer free tax preparation, help seniors live 

independently in their homes, help communities recover from disasters, and expand economic 

opportunities for veterans and their families. 

Innovation, Demonstration, and Other Activities 

Through its Call to Service initiatives, CNCS aims to engage more Americans in service to meet 

pressing community needs including the Martin Luther King, Jr. National Day of Service and the 

September 11th National Day of Service and Remembrance. In FY 2021, the nation will recognize 

the 20th anniversary of September 11th. This important anniversary will allow the agency to engage 

even larger amounts of volunteers than we have done in the past. 

Volunteer Generation Fund 

The Volunteer Generation Fund supports CNCS’s mission to improve lives and strengthen 

communities by strengthening volunteer management practices across the country. This includes 

helping State Service Commissions broaden their volunteer base, more effectively recruit and retain 

volunteers, expand opportunity for those who serve, and increase their impact on community 

challenges. 

Evaluation 

CNCS’s Office of Research and Evaluation coordinates the agency’s learning agenda, which 

includes building its evidence base, and facilitating the use of evaluation to inform important 

Page | 2 
 

 

 

 

 

 

MISSION AND ORGANIZATIONAL STRUCTURE 

decisions. To this end, the office conducts research and evaluation on CNCS service programs; 

helps build the capacity of agency-funded partners to conduct and understand evaluations; and 

facilitates evidence-based and evidence-informed grantmaking. 

National Service Trust 

The National Service Trust provides Education Awards for eligible AmeriCorps members who 

successfully complete their terms of service in an AmeriCorps program. 

Organizational Chart 

Page | 3 
 

 

 

 

 

 

 

 

 

PERFORMANCE GOALS, OBJECTIVES AND RESULTS 

PERFORMANCE GOALS, OBJECTIVES, AND RESULTS 

Priority 1: Strengthen Our Agency’s Infrastructure and Operations 

CNCS recognizes that it must strengthen its internal controls and modernize its capabilities and 

capacity in key operational areas in order to ensure the efficient and effective use of taxpayer 

funds. Historically, CNCS has underinvested in key operational areas – such as not maintaining and 

upgrading its financial system consistent with federal requirements, which has resulted in CNCS’s 

inability to complete key financial reports, including our quarterly financial statements, without 

external validation and significant manual corrections and adjustments. 

Additionally, the agency recognized a need to take action to increase grantee compliance with 

statutorily-required National Service Criminal History Checks. 

In FY 2019, CNCS prioritized investment in these areas to strengthen the agency’s infrastructure. 

Toward these ends, CNCS set out to accomplish several objectives in FY 2019, including: 

Objective 1.1: Modernize CNCS’s core financial management systems 

Strategy: 

• Explore options for upgrading or migrating legacy financial systems, including initiating an indepth analysis of customer requirements and available services to bring our processes into the 

21st century. 

Results: 

• Following a nine-month discovery phase and evaluation of options, CNCS made the decision in 

June 2019 to enter into a shared services agreement with the Administrative Resource Center 

(ARC) within Department of Treasury. The shared service agreement with ARC will cover 

certain accounting, procurement, and human capital functions. This change will improve 

regulatory compliance, strengthen consistency and reliability of services, and enhance costefficiency. 

• In September 2019, CNCS launched the planning process for migrating certain accounting and 

procurement functions to the Department of Treasury’s core financial system. This includes data 

migration from CNCS’s Momentum and PRISM IT platforms to ARC’s Oracle and PRISM IT 

platforms. 

Objective 1.2: Help grantees eliminate barriers to compliance with National Service Criminal 

History Check (NSCHC) requirements 

Strategy: 

Launch new tools and policies and approve an external vendor to reduce burden for grantees to 

obtain compliant National Sex Offender Public Website (NSOPW) and state criminal history 

checks. 

Page | 4 
 

 

 

 

 

 

 

PERFORMANCE GOALS, OBJECTIVES AND RESULTS 

Results: 

• In November 2018, CNCS launched a vendor tool for grantees to use and streamline the process 

to conduct compliant NSOPW and state checks. This new vendor complemented the existing 

vendor that has been in place to conduct FBI checks. As of September 2019, more than 1,900 

accounts were established with the vendor and more than 90,000 NSOPW and state criminal 

history checks have been performed. 

• A preliminary analysis of the agency’s FY 2019 IPERIA test transactions shows that the 

agency’s improper payment rates would have dropped by 40-53% across all four of its 

susceptible programs had the newly approved vendor been fully in place during the FY 2019 

IPERIA testing cycle. (Further details are provided in the Payment Integrity section of this 

report.) 

Priority 2: Increase Community Impact 

CNCS is committed to improving lives and strengthening communities through service and 

volunteering by empowering citizens to solve local problems, expand economic opportunity, and 

encourage personal responsibility. Based on principles of local control, competition, accountability, 

and public-private partnership, CNCS investments provide vital services to communities and 

generates dividends that far exceed the original investment. Through strategic and evidence-based 

grantmaking, we partner with thousands of nonprofit organizations, faith-based groups, schools, and 

local governments to solve tough problems and meet local needs. 

In FY 2019, CNCS supported approximately 280,000 program participants serving both 

AmeriCorps and Senior Corps in 45,000 service locations across the nation. These members 

supported key focus areas: Education, Healthy Futures (prioritizing investments to address the 

opioid epidemic), Veterans and Military Families, Disaster Relief, Economic Opportunity and the 

Environment. 

CNCS also continued to invest in initiatives that demonstrate how national service helps 

communities solve challenges across the nation, including Administration priorities, such as 

workforce development, by helping community members who receive services from AmeriCorps 

members and Senior Corps volunteers connect to jobs, and by helping AmeriCorps members 

transition to employment after they serve. Each full-time AmeriCorps member that successfully 

completes their term of service earns a Segal Education Award of nearly $6,000 to pay for further 

education or help repay student loan debt. 

CNCS programs also help communities recover from natural disasters, assisting with volunteer and 

donations management, disaster survivor assistance, operations and logistics support, home repair 

and restoration, and much more. In FY 2018 and 2019, CNCS deployed nearly 6,000 AmeriCorps 

and Senior Corps members in direct response to Hurricanes Harvey, Irma, Maria, Michael, and 

Florence. 

The agency also continued to direct more resources into projects that use an evidence-based 

intervention model, prioritizing investments that have proven success. 

Page | 5 
 

 

 

 

 

 

PERFORMANCE GOALS, OBJECTIVES AND RESULTS 

Objective 2.1: Expand priority Education and Healthy Futures initiatives while continuing to 

support projects and participants in other agency focus areas that help strengthen 

communities across the country 

Key Strategies: 

• Prioritize new or expanded awards aligned with this objective 

• Prioritize AmeriCorps State and National funding to service models with evidence of 

effectiveness 

Results: 

Student Academic Success 

CNCS continues to invest in projects that help students make progress toward their education goals, 

supporting program interventions that focus on attendance, behavior, and course support to both 

keep kids in school and support their academic achievement, up to and including helping them 

graduate from high school. In FY 2019, AmeriCorps projects supported an estimated 485,000 

students achieve academic success.3 

Studies continue to show that there is a strong relationship between Americans’ academic and 

financial success. According to the Bureau of Labor Statistics, those with a high school diploma 

have 37 percent more weekly median earnings compared with those who do not have a degree.4 The 

former group is nearly 2 percentage points less likely to be unemployed. 

Other models used to increase student achievement include one-on-one tutoring, afterschool 

programs, mentoring, and activities that support grade-level skill acquisition for kids, such as 

reading and math outcomes that are tied to expected grade level achievement. 

Opioids 

Our nation is in the midst of an unprecedented opioid epidemic. This growing crisis is causing 

devastating effects on families, workplaces, the health care system, and communities. According to

data from the Centers for Disease Control, in 2017, nearly 50,000 Americans died of opioidinvolved causes – six times higher than in 1999. The Center reports that on average 130 Americans 

die every day from opioid abuse.5 

In response, and in support of the Office of National Drug Control Policy, CNCS is increasing 

resources to projects that fight this epidemic. For example, in FY 2019, hundreds of Senior Corps 

Volunteers participated in episodic activities such as prescription drug take back events and 

distribution of drug prevention information to fight the opioid epidemic. AmeriCorps and Senior 

3 CNCS FY 2019 awardee data will not be fully submitted and reviewed until early CY 2020. The agency will report updated results in 

its FY 2020 Annual Management Report. 

4 https://www.bls.gov/careeroutlook/2018/data-on-display/education-pays.htm 

5 https://www.cdc.gov/drugoverdose/epidemic/index.html 

Page | 6 
 

 

 

 

 

 

 

 

 

 

 

PERFORMANCE GOALS, OBJECTIVES AND RESULTS 

Corps are on the forefront of taking action to prevent and reduce opioid abuse. In FY 2019, an 

estimated 2,300 AmeriCorps and Senior Corps volunteers served in opioid-related projects.6 

Independent Living 

According to recent Census information, America is aging such that by 2030, nearly one in five 

residents will be retirement age. As the country’s demographics change, Senior Corps and 

AmeriCorps volunteers are helping to combat issues of depression and social isolation in seniors 

throughout the nation. In FY 2019, hundreds of thousands of Americans across the nation received 

independent living support from CNCS programs. CNCS programs have demonstrated that 

volunteering decreases feelings of isolation and proves as a cost-effective way for America to help 

support seniors as they help support their peers. 

Research suggests that seniors who remain in their homes and engage in their communities as they 

age are happier and healthier than those who do not. For example, CNCS’s 2017 Evidence Report 

found that nearly half of new Senior Corps volunteers report improvements in health and well-being 

after just one year. Sixty-three percent of those who often felt alone reported decreased feelings of 

isolation. In FY 2019, an estimated 379,400 individuals received independent living support from 

AmeriCorps and Senior Corps programs.7 

Member Experience 

CNCS members are its most important partners – they provide the boots on the ground to help 

communities address the priorities mentioned earlier and many more. Therefore, the agency remains 

keenly focused on members’ experience, which CNCS tracks through an annual survey. 

Our annual survey focuses on questions that gauge member satisfaction, learning, and skill 

acquisition among other items. In FY 2019, an estimated 89% of AmeriCorps members reported 

satisfaction with the service experience.8 

Objective 2.2: Expand the development and use of evidence to inform business decisions 

In FY 2019, CNCS continued to invest in activities that build knowledge about what works in 

national service and how the agency can help make it work for more Americans. Below is a highlevel overview of strategies and results accomplished in FY 2019. 

Strategies: 

• Continue implementing CNCS’s Evidence Plan 

• Increase funding to awards with moderate or strong evidence. 

Results: 

Below are important evidence-building activities CNCS undertook in FY 2019. 

6 CNCS FY 2019 awardee data will not be fully submitted and reviewed until early CY 2020. The agency will report updated results in 

its FY 2020 Annual Management Report. 

7 CNCS FY 2019 awardee data will not be fully submitted and reviewed until early CY 2020. The agency will report updated results in 

its FY 2020 Annual Management Report. 

8CNCS FY 2019 awardee data will not be fully submitted and reviewed until early CY 2020. The agency will report updated results in 

its FY 2020 Annual Management Report. 

Page | 7 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

PERFORMANCE GOALS, OBJECTIVES AND RESULTS 

• Continued to assess CNCS’s Annual Member Exit Survey – performed standard data analyses 

and reporting, customized data analyses and reporting, and updated the public data set for 

sharing. 

• Completed a 50-year Senior Corps research review to inform the implementation of a new 

research agenda in FY 2021, including the administration of another longitudinal study of health 

outcomes for senior volunteers. Further details about the report released in 2019 is on our 

website. 

• Awarded a contract to initiate planning for up to four analyses, and it is anticipated that 

additional acquisition planning will take place in FY 2020 and FY 2021 to build on FY 2019 

findings. The contractor will perform a targeted return on investment analysis/cost effectiveness 

of national service programs. For AmeriCorps, the focus will be on education and disaster 

response interventions. For Senior Corps, the focus will be on the Senior Companion Program. 

• Awarded a multi-year contract for four studies to formally evaluate AmeriCorps National 

Civilian Community Corps and its ability to retain members, develop civic leaders, and impact 

the communities they serve. 

Objective Progress: 

In FY 2019, CNCS developed its new Strategic Evidence Plan that will guide the agency’s learning 

agenda and help inform its business decisions.9 This plan and related activities build on efforts to 

date that show national service positively affects those who serve and the communities they serve in. 

As CNCS builds on the growing body of evidence for national service success, the agency continues 

to use this evidence to inform core business decisions such as grant awards. In FY 2019, an 

estimated 41% of AmeriCorps competitive funds supported awards with moderate or strong 

evidence.10 Some examples of this impact are presented on the Evidence Exchange. 

9 CNCS’s Strategic Evidence plan can be found at https://www.nationalservice.gov/documents/2019/new-cncs-strategic-evidenceplan. 10 New, competitive AmeriCorps State and National grants. 

Page | 8 
ANALYSIS OF FINANCIAL STATEMENTS AND STEWARDSHIP 

INFORMATION 

ANALYSIS OF FINANCIAL STATEMENTS AND 

STEWARDSHIP INFORMATION 

The accompanying FY 2019 financial statements have been prepared in accordance with the 

accounting standards codified in the Statements of Federal Financial Accounting Standards and with 

Office of Management and Budget (OMB) Circular No. A-136, Financial Reporting Requirements. 

Table of Key Measures (in thousands) 

Balance Sheet: Summary of Data 

Unaudited 

2019 

Unaudited 

Restated 

2018 

Percent 

Change 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fund Balance with Treasury 

Investments and Related Receivables 

Accounts Receivable, Net 

Cash and Other Monetary Assets 

Advances to Others 

Property and Equipment, Net 

Total Assets 

$ 

$ 

1,346,606 

756,080 

4,512 

4 

68,777 

368 

2,176,347 

$ 

$ 

1,210,560 

792,816 

8,602 

25 

66,662 

28,440 

2,107,105 

11% 

-5% 

-48% 

-86% 

3% 

-99% 

3% 

Accounts Payable 

Other Liabilities 

Advances from Others 

Trust Service Award Liability 

Grants Payable 

Actuarial FECA Liability 

Total Liabilities 

Total Net Position 

Total Liabilities and Net Position 

$ 

$ 

26,694 

15,488 

8,981 

375,834 

115,316 

6,817 

549,129 

1,627,218 

2,176,347 

$ 

$ 

482 

15,338 

13,611 

304,320 

130,773 

7,168 

471,693 

1,635,413 

2,107,105 

5473% 

3% 

-37% 

23% 

-12% 

-5% 

16% 

0% 

3% 

Statement of Net Cost: Summary of Data 

Unaudited 

2019 

Unaudited 

Restated 

2018 

Percent 

Change 

Gross Costs $ 1,120,530 $ 948,886 18% 

Less: Earned revenue (52,980) (52,346) 2% 

Net Cost of Operations $ 1,067,550 $ 896,540 19% 

Statement of Budgetary Resources: 

Summary of Data 

Unaudited 

2018 

Unaudited 

Restated 

2017 

Percent 

Change 

Unobligated Balance from prior year budget authority, 

net (discretionary and mandatory) $ 513,568 $ 323,904 59% 

Appropriations (discretionary and mandatary) 1,167,924 1,284,042 -9% 

Spending authority from offsetting collections 

(discretionary and mandatary) 31,522 40,084 -21% 

Total Budgetary resources $ 1,713,014 $ 1,648,030 4% 

The Balance Sheet provides an overview of CNCS’s financial position at the end of the fiscal year. 

The statement displays the current and future economic benefits owed or available for use (assets), 

amounts owed (liabilities) and the residual amount (net position) at September 30th. 

Page | 9 
Comparative Balance Sheet (in thousands) Total Assets, $2,500,000 $2,176,347 

 $2,000,000

 $1,500,000

 $1,000,000

 $500,000

 $-

93 

Total Assets Total Liabilities Total Net Position 

2019 2018 

Total Ne t Position, 

$1,627,218 

Tota l Assets,

07,105

Total Net Position, 

$1,635,413 

Total Liab

$471,6

ilities, Total L

$54

 iabilities, 

9,129 

$2,1

ANALYSIS OF FINANCIAL STATEMENTS AND STEWARDSHIP 

INFORMATION 

Assets 

At the end of FY 2019 and 2018, CNCS had $2.10 billion and $2.01 billion in assets, respectively. 

Fund Balance with Treasury (FBWT) and Investments in Securities formed majority of the assets. 

The Balance Sheet also identities governmental and non-governmental activities. 

Fund Balance with Treasury: FBWT is the largest asset class, representing 62% of total assets. 

FBWT increased by $136 million in FY 2019 due primarily to the sale of treasury securities to cover 

the temporary rescission on the National Service Trust fund and due to an increase in appropriated 

funds. 

Investments: Investment is 35% of total assets and that makes it the second largest class. Funding 

for the Trust investments comes from appropriations, interest earned, sponsorships and proceeds 

from the sale or redemptions of investments. In FY 2019, there was a $37 million decrease in 

investment due primarily to the sale of Treasury bills. 

62% 

35% 

0% 0% 3% 0% Assets 

 

 

 

Fund Balance with Treasury 

Investments and Related Receivables 

Accounts Receivable, Net 

Cash and Other Monetary Assets 

Advances to Others 

Property and Equipment, Net 

Liabilities 

Page | 10 
Liabilities 

1% 0 3% 2% Accounts Payable 

5% 

68% 

21% Other Liabilities 

Advances from Others 

Trust Service Award Liability 

Grants Payable 

Actuarial FECA Liability 

 

 

 

 

 

 

 

 

 

ANALYSIS OF FINANCIAL STATEMENTS AND STEWARDSHIP 

INFORMATION 

CNCS liabilities, or amounts owed were $549 million and $472 million for the fiscal years ended 

2019 and 2018, respectively. The majority of the liabilities are $375 million in Trust Service award 

and $115 million in Grants payable. The Trust Service Award Liability represents estimates of 

unpaid and earned education award and interest forbearance costs that are likely to be paid. The 

Grants payables on the other hand represent funds due to grantees for performance under a grant. 

Net Position 

CNCS Net Position is the difference between assets and liabilities. Changes in Net Position result 

from changes in the cumulative results of operations. In FY 2019, there was a $29 million decrease 

in cumulative results of operations which was mostly caused by the write off capitalized software in 

development in FY 2019. 

Unexpended 

Appropriation , 

$1,009,773 

Cumulative Results of 

Operations , 

$617,445 

Net Position, 

Unexpended $1,627,217 

Appropriation , 

$989,069 

Cumulative Results of 

Operations , 

$646,344 

Net Position, 

$1,635,413 

$-

 $200,000

 $400,000

 $600,000

 $800,000

 $1,000,000

 $1,200,000

 $1,400,000

 $1,600,000

 $1,800,000 

Comparative Net Position (in thousands) 

Unexpended Appropriation Cumulative Results of Operations Net Position 

2019 2018 

Statement of Net Cost 

Page | 11 
ANALYSIS OF FINANCIAL STATEMENTS AND STEWARDSHIP 

INFORMATION 

CNCS Statement of net cost measures the use of appropriated funds by programs (AmeriCorps 

VISTA, AmeriCorps NCCC, AmeriCorps State and National, Senior Corps) authorized by 

Congress. CNCS net cost for the period ending September 30, 2019 and 2018 were $1,120 million 

and $896 million, respectively. The 18% increase in operating cost in FY 2019 is mostly due to the 

increase in Trust service awards expense. AmeriCorps State and National is the largest contributor 

to the Agency’s overall cost of operations. The program cost includes grant expenses, direct and 

allocated personnel and administrative cost. 

Gross Costs, 

$1,120,530 

Earned revenue, 

$52,980 

Net Cost of 

Operations, 

$1,067,550 

Gross Costs, 

$948,886 

Earned revenue, 

$52,346 

Net Cost of 

Operations, 

$896,540 

$-

 $200,000

 $400,000

 $600,000

 $800,000

 $1,000,000

 $1,200,000 

 

 

 

 

 

 

 

 

Comparative Net Cost ( in thousands) 

Gross Costs Earned revenue Net Cost of Operations 

2019 2018 

Statement of Budgetary Resources 

The statement of budgetary resources represents CNCS’s budgetary resources, which comes from 

unobligated balances from prior-year appropriations, new appropriations, and limited receipts from 

other sources (such as collections of disallowed costs from grantees) at the end of the reporting 

fiscal year. In FY 2019, CNCS had a $116 million decrease in appropriations received from 

Congress compared to FY 2018. 

Page | 12 
 

Comparative Budgetary Resources (in thousands) Total Budgetary 

Total Budgetary Resources, 

Resources, $1,648,030 $1,800,000

 $1,600,000

 $1,400,000

 $1,200,000

 $1,000,000

 $800,000

 $600,000

 $400,000

 $200,000

 $-

Appropriations, $1,713,014 

$1,167,924 

Unobligated 

balance from Appropriations, 

prior year budget $1,284,042 

authority, 

$513,568 

Unobligated 

Spending 

authority from 

balance fr 

prior yea 

om 

r 

offsetting 

collections, 

$40,084 budget 

authority, S 

a 

4 

pending 

uthority $323,90 from 

offsetting 

collections, 

$31,522 

Unobligated balance Appropriations Spending authority from Total Budgetary 

from prior year budget offsetting collections Resources 

authority 

2019 2018 

 

ANALYSIS OF FINANCIAL STATEMENTS AND STEWARDSHIP 

INFORMATION 

Page | 13 
ANALYSIS OF SYSTEMS, CONTROLS AND LEGAL COMPLIANCE 

 Page | 14 

ANALYSIS OF SYSTEMS, CONTROLS AND LEGAL 

COMPLIANCE 
 

ANALYSIS OF SYSTEMS, CONTROLS AND LEGAL COMPLIANCE 

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Message from the Chief Financial Officer 

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Independent Auditors’ Report on Consolidated Financial Statements 

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Management’s Reponse to Audit of Consolidated Financial Statements 

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CONSOLIDATED FINANCIAL STATEMENTS 

 

Intragovernmental 

Fund Balance with Treasury (Note 2) 

Investments and Related Receivables (Note 3) 

Accounts Receivable, Net (Note 4) 

Total Intragovernmental 

Cash and Other Monetary Assets 

Advances to Others 

Accounts Receivable, Net (Note 4) 

Property and Equipment, Net (Note 5) 

Total Assets 

Liabilities 

Intragovernmental 

Advances from Others (Note 9) 

Other Liabilities (Note 10) 

Total Intragovernmental 

Trust Service Award Liability (Note 6) 

Grants Payable 

Accounts Payable 

Actuarial FECA Liability (Note 8) 

Advances from Others (Note 9) 

Accrued Annual Leave 

Other Liabilities (Note 10) 

Total Liabilities 

Net Position 

Unexpended Appropriation 

Cumulative Results of Operations 

Total Net Position 

Total Liabilities and Net Position 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

 1,346,606 

 756,080 

 167 

 2,102,853 

 4 

 68,777 

 4,345 

 368 

 2,176,347 

 8,768 

 2,043 

 10,811 

 375,834 

 115,316 

 26,694 

 6,817 

 212 

 4,196 

 9,249 

 549,129 

 1,009,773 

 617,445 

 1,627,218 

 2,176,347 

The accompanying notes are an integral part of these statements. 

FINANCIAL SECTION 

Corporation for National and Community Service 

Unaudited Consolidated Balance Sheet 

As of September 30, 2019 

(in thousands) 

Assets 

Page | 58 
 

Gross Program Cost: 

AmeriCorps State and National (SN) 

Operating Cost 

Less: Earned Revenue 

Net AmeriCorps SN 

AmeriCorps Volunteers in Service to America (VISTA) 

Operating Cost 

Less: Earned Revenue 

Net AmeriCorps VISTA 

AmeriCorps National Civilian Community Corps (NCCC) 

Operating Cost 

Less: Earned Revenue 

Net AmeriCorps NCCC 

State Commission 

Senior Corps 

Less: Earned Revenue 

Net Senior Corps 

Cost not assigned to programs 

Less: Earned revenues not attributed to programs 

Net Other program cost 

Net Cost of Operations (Note 13) 

$ 

$ 

606,843 

(28,071) 

578,772 

206,726 

(9,693) 

197,033 

85,440 

(13,532) 

71,908 

33,995 

169,833 

(1,144) 

168,689 

17,693 

(540) 

17,153 

1,067,550 

The accompanying notes are an integral part of these statements. 

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Community for National and Community Services 

Unaudited Consolidated Statement of Net Cost 

For the Period Ended September 30, 2019 

(in thousands) 

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Unexpended Appropriations: 

Beginning Balance 

Unexpended Appropriations - Cumulative 

Unexpended Appropriations - Prior Period adj 

Unexpended Appropriations - Prior Period adj - Years preceding 

Beginning balance, as adjusted 

Budgetary Financing Sources: 

Appropriations - Received 

Appropriations - Used 

Appropriations - Adjusted 

Total Budgetary Financing Sources 

Total Unexpended Appropriations 

Cumulative Results from Operations 

Beginning Balance 

Prior Period adj due to correction of errors 

Prior Period adj due to correction of errors - years preceding prior year 

Beginning balance as adjusted 

Budgetary Financing Sources 

Other Adjustments 

Appropriations Used 

Offset to Non-Entity Collections 

Donations 

Other Financing Sources (nonexchange) 

Imputed Financing Source 

Other Offset to Non-Entity Coll 

Total Financing Sources 

$ 989,068 

190 

(2,205) 

987,053 

1,082,958 

(1,033,093) 

(27,145) 

22,720 

1,009,773 

$ 646,303 

190 

2,205 

648,698 

 

1,033,093 

(2,920) 

3 

5,377 

744 

1,036,297 

Net Cost of Operations 

Net Change 

Cumulative Results of Operations 

Net Position 

1,067,550 

(31,253) 

617,445 

$ 1,627,218 

The accompanying notes are an integral part of these statements. 

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Corporation for National and Community Services 

Unaudited Consolidated Statement of Changes in Net Position 

For the Period Ended September 30, 2019 

(in thousands) 

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Unobligated balance from prior year budget authority, net (disc and mand) 

Appropriations (discretionary and mandatary) 

Spending authority from offsetting collections (discretionary and 

mandatary) 

Total Budgetary Resources 

Status of Budgetary Resources 

New Obligations and upwards adjustments (total) 

Unobligated Balance, end of year 

Apportioned, unexpired accounts 

Unapportioned, unexpired 

Unexpired unobligated balance, end of year 

Expired unobligated balance, end of year 

Unobligated balance, end of year (total) 

Total Budgetary Resources 

Outlays, Net 

Outlays, net (total) (discretionary and mandatary) 

Distributed Offsetting Receipts 

Agency Outlays, net (discretionary and mandatary) 

$ 513,568 

1,167,924 

31,522 

 1,713,014 

 1,366,031 

 

157,471 

67,523 

 

224,994 

121,989 

346,983 

 1,713,014 

1,197,757 

(227,745) 

$ 970,012 

The accompanying notes are an integral part of these statements. 

Budgetary Resources 

 

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Corporation for National and Community Services 

Unaudited Combined Statement of Budgetary Resources 

For the Period Ended September 30, 2019 

(in thousands) 

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Notes to Consolidated Financial Statements 

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

A. REPORTING ENTITY 

CNCS was created by the National and Community Service Trust Act of 1993 (Public Law 103-82). 

CNCS’s mission is to improve lives, strengthen communities, and foster civic engagement through 

service and volunteering. To meet its mission, CNCS provides grants and other assistance to states, 

local communities, and nonprofit organizations to help communities meet critical challenges in the 

areas of education, healthy futures, environmental stewardship, economic opportunity, disaster 

services, and assisting veterans and military families through volunteer service. CNCS’s major 

programs are as follows: 

AmeriCorps. AmeriCorps provides opportunities for Americans to make an ongoing, intensive 

commitment to service through the following programs: 

• AmeriCorps State, National, Tribes, and Territories (State and National) offers grants 

supporting a broad range of local service programs that engage thousands of Americans in 

intensive service to meet critical community needs. 

• AmeriCorps VISTA helps community organizations and public agencies create and expand 

programs that build capacity and ultimately bring low-income individuals and communities 

out of poverty. 

• AmeriCorps NCCC strengthens communities while developing leaders through direct, teambased national and community service. 

• AmeriCorps State Service Commission Support Grants (State Commission Support) offers 

grants supporting shared federal-state partnership with a central role for governors in 

designing and implementing national service through governor-supported State Service 

Commissions. 

Senior Corps. Senior Corps offers a network of programs that tap into the rich experience, skills 

and talents of older citizens to meet community challenges. Senior Corps comprises the RSVP, the 

Foster Grandparent Program, and the Senior Companion Program. 

B. BASIS OF ACCOUNTING AND PRESENTATION 

The financial statements and footnotes for FY 2019 are presented on a single year basis. CNCS uses 

the accrual and budgetary basis of accounting in conformity with the Generally Accepted 

Accounting Principles (GAAP) for the federal government. Under the accrual method of accounting, 

revenues are recognized when earned and expenses are recognized when incurred, without regard to 

the actual collection or payment of cash. Federal budgetary accounting recognizes the obligation of 

appropriations and other funds upon the establishment of a properly documented commitment. 

C. USE OF ESTIMATES 

The preparation of financial statements in accordance with GAAP requires CNCS to make estimates 

and assumptions about future events. These estimates and assumptions affect the amounts reported 

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in CNCS’s financial statements and accompanying notes. CNCS evaluates its estimates and 

assumptions on an ongoing basis using historical experience and other factors that it believes to be 

reasonable under the circumstances. Adjustments to estimates and assumptions are made when facts 

and circumstances warrant. As future events and their effects cannot be determined with certainty, 

actual results could differ from the estimates used in preparing the accompanying financial 

statements. Significant estimates and assumptions are required as part of determining the liability for 

service awards, grants payable, accounts payable and payroll as well as adjustments to the grant 

advances. 

D. FUND BALANCE WITH TREASURY 

Fund Balance with Treasury (FBWT) represents cash and cash equivalents in CNCS’s account with 

the Department of the Treasury. Treasury processes cash receipts and disbursements on behalf of 

CNCS and CNCS’s accounting records are reconciled with those of Treasury on a regular basis. 

The FBWT maintained in the National Service Trust is restricted to specific purposes, such as 

paying service awards certified as payable to eligible participants and is not available for use in the 

current operations of CNCS. In addition, the majority of the funds received from individuals and 

organizations for deposit in the Gifts and Contributions fund are restricted for uses, such as service 

projects (See Note 2). 

E. OTHER MONETARY ASSETS 

Other monetary assets consist of paper currency and readily negotiable instruments, such as money 

orders, checks, and bank drafts on hand or deposit in transit. 

F. INVESTMENTS 

By law, CNCS may invest the funds of the National Service Trust in interest-bearing Treasury 

securities guaranteed by the United States as to principal and interest. These Treasury securities are 

referred to as “market-based,” since they mirror actual Treasury securities sold on the open market. 

They consist of Treasury notes, bonds and bills. Since they are expected to be held-to-maturity, 

CNCS’s investments are valued at cost and adjusted for the amortization of premiums and 

discounts. The premiums and discounts are recognized as adjustments to interest income and are 

amortized using the level yield/effective interest method for the Notes and straight-line method for 

the bills. 

G. PROPERTY AND EQUIPMENT 

Property and Equipment is stated at full cost, including all costs related to acquisition, delivery, and 

installation, less accumulated depreciation/amortization. Normal maintenance and repair costs on 

capitalized property and equipment are expensed when incurred. CNCS capitalizes properties and 

equipment with an estimated useful life of two years or more based on the capitalization thresholds 

policy of the Corporation. Capitalized properties are depreciated or amortized on a straight line over 

their estimated useful lives ranging from 2 to 10 years. 

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The CNCS’s capitalization policy, Accounting for Capital Property, was updated with an effective 

date August of Fiscal Year 2016. Property and Equipment acquired before this policy was 

implemented that does not meet the new capitalization criteria will be fully depreciated. 

The primary change relates to the capitalization thresholds for each asset type. 

Effective August 2016, CNCS capitalizes single items of property and equipment with a cost of 

$50,000 or more. Also, CNCS capitalizes bulk purchases of property and equipment with an 

aggregate cost of $250,000 or more. A bulk purchase is defined as the purchase of like items related 

to a specific project, or the purchase of like items occurring within the same fiscal year that have an 

estimated useful life of at least two years. 

In addition, CNCS capitalizes Internal Use Software with an aggregate cost of $250,000 or more. 

Internal Use Software is either purchased off the shelf, internally developed, or contractor developed 

solely to meet the CNCS’s internal or operational needs. Internal Use Software developed to meet 

CNCS’s internal or operational needs will be recognized as capitalized Internal Use Software in 

development if the estimated developmental cost obligated on the contract meets the capitalization 

criteria. Internal Use Software in development will be recorded at cost in the fiscal year when they 

are incurred and paid. The Internal Use Software in development will be recognized as Internal Use 

Software in CNCS’s financial records upon completion of the software development and when the 

title is passed to CNCS and will be subject to depreciation or amortization upon placing the system 

in operation. (See Note 5 for details) 

H. TRUST SERVICE AWARD LIABILITY 

The Trust Service Award Liability represents unpaid education awards and eligible student loan 

interest forbearance costs, which are expected to be used upon certification. These amounts relate to 

participants who have completed service based on CNCS’s historical experience. 

I. GRANTS PAYABLE 

CNCS awards grants to nonprofit organizations, educational institutions, states, municipalities, and 

other external organizations. Grants become budgetary obligations, but not liabilities, at the time 

they are awarded. Although most grantees request funds prior to incurring expenses (Grants 

Advances), some incur expenditures prior to initiating a request for disbursement, based on the 

nature of the expenditures. At the end of each quarter, CNCS calculates and reports an estimate of 

the amount of unreimbursed grantee expenses as grants payable. 

CNCS performs a simple linear regression as of the end of each quarter with the amounts paid to 

grantees (drawdowns) during each quarter as the independent variable (X-axis) and the amount 

expended by the grantees and reported on the Federal Financial Report (FFR) during each quarter 

(expenses) as the dependent variable (Y-axis). In this method, a data point is defined for the entire 

federal funding entity whenever FFRs are required from the grantees. The CNCS used over five 

years of actual grant drawdowns and expenses data reported on FFR on the linear regression model. 

Based on the amount of available data used on the model, the CNCS believed that the grantees’ 

expenses incurred but not reported (IBNR) would have been captured as part of the calculation. 

The results of this linear regression are that at the end of each quarter, for which the financial 

statements are being prepared, the linear regression model is used to calculate the cumulative 

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amount estimated to have been expended by the grant recipient during the respective quarter. The 

linear regression model uses a trend of the previous quarter’s cash drawdowns and expenses, for 

which historical data is available, and uses the current period’s cash drawdowns to estimate the 

current quarter’s expenses. The calculated accrual represents the total financial statement level 

estimate. 

The total calculated accrual estimate is then allocated by each individual grant’s percentage of the 

undelivered obligation to the total undelivered obligation. If such amount is greater than the amount 

paid out to the grantees during the same period, then the difference is the grants payable balance to 

be reported. Or, if the calculated amount expended is less than the amount paid out, the difference 

becomes the grants receivable balance. In this method there would be a single payable or receivable 

balance for the respective grantee. 

J. FEDERAL EMPLOYEE BENEFITS

ACTUARIAL FECA LIABILITY 

The Federal Employees’ Compensation Act (FECA) provides income and medical cost protection to 

covered federal civilian employees, AmeriCorps NCCC and VISTA members injured on the job, 

employees who have incurred a work-related occupational disease, and beneficiaries of employees 

whose death is attributable to a job-related injury or occupational disease. Claims incurred for 

benefits for CNCS’s employees and members under FECA are determined and paid by the 

Department of Labor (DOL) and later billed to CNCS. CNCS’s actuarial liability for workers’ 

compensation includes costs incurred, but unbilled as of year-end, as calculated by DOL. CNCS 

reimburses DOL for FECA claims out of current appropriations upon receipt of a bill from DOL. 

ANNUAL LEAVE 

Annual leave is accrued as a liability based on amounts earned but not used as of the fiscal year-end. 

Each year, the balance in the accrued annual leave account is adjusted to reflect current year pay 

rates and leave balances. Annual leave is funded from current appropriations when used. As unused 

annual leave is used in the future, financing will be obtained from appropriations current at that 

time. Sick leave and other types of non-vested leave are also expensed when used. 

RETIREMENT BENEFITS 

CNCS’s employees participate in either the Civil Service Retirement System (CSRS) or the Federal 

Employees Retirement System (FERS). FERS was established by the enactment of Public Law 99-

335. Pursuant to this law, FERS and Social Security automatically cover most employees hired after

December 31, 1983. Employees hired prior to January 1, 1984 elected to join FERS and Social

Security or remain in the CSRS.

For employees covered by CSRS, CNCS contributes 7.0 percent of their basic pay. For those 

employees covered by FERS, CNCS contributes an average of 11.2 percent of their gross pay 

towards retirement. Employees can participate in the Federal Thrift Savings Plan (TSP). For 

employees under FERS, CNCS contributes an automatic one percent of basic pay to TSP and 

matches employee contributions up to an additional 4 percent of pay, for a maximum CNCS 

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contribution amounting to 5 percent of pay. Employees under CSRS may participate in the TSP 

program but will not receive either CNCS’s automatic or matching contributions. 

K. RESTATEMENTS

Certain prior year amounts have been restated to correct errors in the Balance Sheet, Statement of 

Net Costs and Statement of Changes in Net Positions and Notes to the Financial Statements. 

NOTE 2 – FUND BALANCE WITH TREASURY 

The CNCS is funded with appropriations from General Funds and Trust Funds. While amounts 

appropriated from the General Fund of the Treasury are included in the FBWT, Trust Funds 

investments are not. The Trust Funds investments are redeemed, as needed to meet the cash 

disbursement needs, at which time the funds are transferred from the Trust Fund to FBWT. The 

Trust Fund is for providing education award or student loan interest forbearance expense, whereas 

the General Fund is for operating expenses. The CNCS also uses Deposit Funds for withholding 

taxes on payments made to contractors. The FBWT as of September 30, 2019 is: 

Unaudited 

(in thousands) 

Fund Balances 

Trust Funds – National Service Trust $ 243,892 

Trust Funds – Gifts and Contribution 412 

General Funds 1,099,243 

Deposit Funds 3,059 

Total 1,346,606 

Status of Fund Balance with Treasury 

Unobligated Balance Available 487,950 

Obligated Balance not yet Disbursed 855,597 

Non-Budgetary FBWT 3,059 

Total $ 1,346,606 

CNCS’s FBWT is classified as unobligated balance available, obligated not yet disbursed and nonbudgetary fund balance. Unobligated Balance available represents apportionment for obligations in 

current and unexpired appropriations available for new obligations. Obligated Balance not yet 

disbursed, represents undelivered orders and those delivered but not paid offset by Trust Funds 

investments. Therefore, the unobligated and obligated balances presented may not equal related 

amounts reported on the Consolidated Statement of Budgetary Resources. Non-budgetary funds 

refer to deposit funds with no budget authority. 

NOTE 3 – INVESTMENTS 

By law, CNCS may invest the funds of the National Service Trust in interest-bearing Treasury 

securities guaranteed by the United States as to principal and interest. CNCS’s investments are 

valued at cost and adjusted for the amortization of premiums and discounts Investment are held to 

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maturity. Interest income are paid by Treasury semi-annually. As of September 30, 2019, 

Investment composition is: 

Unaudited (in thousands) 

U.S. Amortized Treasury (Premium) Interest Investments, Market Marketable Cost Discount Receivable Net Value Securities 

Bills $ 110,862 $ 462 $ - $ 111,324 $ 111,599 

Notes 640,540 3,274 942 644,756 648,037 

Total $ 751,401 $ 3,736 $ 942 $ 756,080 $ 759,636 

NOTE 4 – ACCOUNTS RECEIVABLE 

Accounts receivable represents amounts due to CNCS primarily under federal and nonfederal 

reimbursable agreements, grantee audit resolution determinations, outstanding travel advances due 

from employees and Criminal History Check requirements. An allowance for doubtful accounts is 

established for reporting purposes based on experience. The Accounts Receivable as of September 

30, 2019 is: 

Unaudited 

(in thousands) 

Intragovernmental: 

Accounts Receivable 

Non-Intragovernmental: 

Accounts Receivable 

Allowance for uncollectible 

Total 

Accounts Receivable, Net 

$ 

$ 

167 

5,666 

(1,321) 

4,345 

4,512 

NOTE 5 – PROPERTY AND EQUIPMENT, NET 

CNCS components of property and equipment as of September 30, 2019 are as follows: 

Unaudited (in thousands) 

Service 

Life 

(years) Cost 

Accumulated 

Depreciation Net Book Value 

Equipment 

Total Property and 

Equipment, Net 

3 - 10 $ 1,264 

$ 1,264 

$ 

$ 

(896) 

(896) 

$ 

$ 

368 

368 

NOTE 6 – TRUST SERVICE AWARD LIABILITY 

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Individuals who successfully complete terms of service in AmeriCorps programs earn education 

awards, which can be used to make payments on qualified student loans or for educational expenses 

at qualified educational institutions. The education award generally must be used within seven years 

of completion date of an approved term of national service. If the education award is transferred to 

an eligible individual or is a Summer of Service award (which was available to youth enrolled in 

grades 6 through 9), the use period is ten years. These awards, as well as interest forbearance 

payments on qualified student loans during the period members perform their service, are paid from 

the National Service Trust Fund. The Service Award Liability as of September 30, 2019 is: 

Unaudited 

(in thousands) 

Cumulative Education Awards Earned $ 3,906,180 

Cumulative Interest Forbearance Earned 126,057 

Total Cumulative Awards Earned 4,032,237 

Less: Discount for Usage and Statistics (724,124) 

Total Estimated Service Award Liability 3,308,113 

Less: Cumulative Awards Paid (2,998,015) 

Total Liability for Awards Earned 310,098 

Total Liability for Awards not yet Earned 65,736 

Total $ 375,834 

NOTE 7 – LEASES 

CNCS leases office space through the General Services Administration (GSA). GSA charges CNCS 

a Standard Level Users Charge that approximates commercial rental rates for similar properties. 

The NCCC also leases housing facilities for its campuses. Additionally, CNCS leases motor 

vehicles on an annual basis through GSA under an Interagency Fleet Management Service 

agreement for the NCCC. The leases are renewable with no purchase or escalation clause. The 

following schedule presents future minimum rental commitments under operating leases as of 

September 30 of each year. 

Unaudited (in thousands) 

Facilities 

Fiscal Year Space Vehicles Other Total 

2020 $ 9,788 $ 790 $ 148 $ 10,726 

2021 10,091 799 66 10,956 

2022 10,403 808 66 11,277 

2023 10,726 818 66 11,610 

2024 11,058 828 66 11,952 

Total $ 52,066 $ 4,043 $ 412 $ 56,521 

NOTE 8 – ACTUARIAL FECA LIABILITY 

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CNCS’s actuarial liability for future workers’ compensation benefits under FECA was $6.8 million 

(unaudited) as of September 30, 2019. The amount includes the expected liability for death, 

disability, medical, and miscellaneous costs for approved compensation cases. CNCS’s Actuarial 

FECA liability is determined by DOL. 

NOTE 9 – ADVANCES FROM OTHERS 

Advances from Others consists of advances from other federal government entities and nonfederal 

entities related to the interagency and cost share agreements into which CNCS entered to provide 

services. Advances from others primarily consist of Federal Emergency Management Agency 

(FEMA), Department of Veterans Affairs (VA), Department of Justice (DOJ), Department of 

Housing and Urban Development (HUD), and Department of Agriculture (USDA) related 

reimbursable activities. Advances as at September 30, 2019 is: 

Unaudited 

(in thousands) 

Intragovernmental 

Advances from Others 

Non-Intragovernmental 

Advances from Others 

Total 

$ 8,768 

212 

$ 8,980 

NOTE 10 – OTHER LIABILITIES 

Other liabilities include amounts owed but not paid at the end of the fiscal year for payroll and 

benefits, AmeriCorps VISTA stipends, the amount of claim for benefits for CNCS’s employees 

under FECA that have been paid by DOL and billed to CNCS but have not yet been reimbursed to 

DOL, other unfunded employment related liability, liability for non-fiduciary deposit funds and undeposited collections, and accounts payable canceled appropriations. Other liabilities as of 

September 30, 2019 is: 

Unaudited (in thousands) 

Non- Total 

Intragovernmental: Current s Current s Liabilities 

Unfunded FECA $ - $ 1,846 $ 1,846 

Employee Benefits and Payroll Taxes - 197 197 

Total Intragovernmental Liabilities - 2,043 2,043 

Non-Intragovernmental: 

Member Payroll Withholding Taxes - 2,842 2,842 

Accrued Funded Payroll & Benefits - 2,583 2,583 

Accrued Volunteer Benefits - 3,059 3,059 

Accrued Unfunded Member Benefits 757 - 757 

Other Accrued Expenses - 8 8 

Total Non-Intragovernmental Liabilities 757 8,492 9,249 

Total Other Liabilities $ 757 $ 10,535 $ 11,292 

NOTE 11 – FUNDS FROM DEDICATED COLLECTIONS 

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Funds from dedicated collections are presented on a combined basis. The table below shows the 

balances as of September 30, 2019. 

Unaudited 

Total Funds from 

Dedicated 

Collections 

(in thousands) 

Balance Sheet as of September 30 

Assets 

Fund Balance with Treasury $ 243,892 

Investments and Related Receivables 756,080 

Total Assets $ 999,972 

Liabilities 

Trust Service Award Liability $ 375,834 

Net Position 

Cumulative Results of Operations 624,138 

Total Liabilities and Net Position $ 999,972 

Statement of Net Cost for the Period Ended September 30 

Gross Program Costs 242,830 

Less Earned revenue 18,593 

Net Cost of Operations $ 224,236 

Statement of Changes in Net Position for the Period Ended 

September 30 

Cumulative Results from Operations $ 623,534 

Less Net Cost of Operations (604) 

Net Position $ 624,138 

NOTE 12 – APPROPRIATIONS RECEIVED BY THE NATIONAL SERVICE TRUST 

As of September 30, 2019, the National Service Trust received $206.8 million (unaudited). Under 

the provisions included in its annual appropriations and under 42 U.S.C. 12601a, CNCS is also 

authorized to transfer additional amounts from subtitle C program funds to the National Service 

Trust to support the activities of national service participants. 

NOTE 13 – COST AND EXCHANGE REVENUE 

Costs for each sub-program are reported on the Statement of Net Cost. 

AmeriCorps engages members in intense, impact-oriented service to address local community needs 

in areas of education, healthy futures, environmental stewardship, economic opportunity, disaster 

services, and assisting veterans and military families. AmeriCorps includes the State and National, 

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NCCC, VISTA programs. The State and National sub-program includes grant expenses, as well as 

direct and allocated personnel and administrative costs including National Service Trust operations. 

The NCCC sub-program includes member stipend and benefits, and direct and allocated personnel 

and administrative costs including AmeriCorps recruitment and National Service Trust operations. 

The VISTA sub-program includes grant expenses, member stipend and benefits, as well as direct 

and allocated personnel and administrative costs including AmeriCorps recruitment and National 

Service Trust operations. 

The Senior Corps programs provide opportunities for members 55 and older to address local 

community needs in the areas of education, assisting veterans and military families, disaster 

response, and healthy futures. Senior Corps includes FGP; SCP; and RSVP. The Senior Corps 

programs include grant expenses, as well as direct and allocated personnel and administrative costs 

for RSVP, FGP, and SCP. CNCS also has reimbursable agreements with several state agencies 

whereby CNCS awards and administers grants to a list of grantees selected and funded by the State 

(pass-through grants). The activity related to pass-through grants has been reclassified to be 

associated with the related Senior Corps program. 

The National Service Award Expense component consists of the CNCS’s estimated expense for 

education awards based on the increase in its service award liability during the year and interest 

forbearance costs on qualified student loans during the period members perform community service. 

No indirect costs have been allocated to the National Service Award expense component. 

Innovation, Demonstration, & Assistance Activities (ID&A Activities) include grants to support and 

encourage new forms of service and volunteering, including the Social Innovation Fund (SIF). The 

primary objective of the SIF is to improve the lives of people in low-income communities by 

mobilizing public and private resources to grow innovative nonprofit organizations that have 

evidence of compelling impact in the areas of economic opportunity, youth development, and 

healthy futures. No indirect costs have been allocated to the Innovation, Demonstration, & 

Assistance Activities component. 

The “J Special Authority” is referred to Section 179(j) of the National and Community 

Service Act, as amended (NCSA). This section allows CNCS to reserve not more than 1 percent of 

the total funds appropriated for a fiscal year under section 501 of the NCSA to support program 

accountability activities. 

The Office of Inspector General (OIG) receives a separate appropriation. No indirect costs have 

been allocated to OIG. 

NOTE 14 – NATIONAL SERVICE AWARD EXPENSE 

Members serving in approved national service positions are eligible to earn a service award to pay 

for qualified education expenses. The National Service Trust also pays interest forbearance costs on 

qualified student loans during the period members perform community service. 

CNCS estimates the expense for national service awards based on the increase in its cumulative 

service award liability during the year (see Note 6). The total service award liability as of September 

30, 2019, respectively, has been adjusted to reflect the fact that earned awards are not always used. 

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FINANCIAL SECTION 

Unaudited 

(in thousands) 

Estimated Education Awards 

Estimated Interest Forbearance 

National Service Award Expense 

$ 231,098 

11,733 

$ 242,830 

NOTE 15 – CONTINGENCIES 

CNCS is a party to various routine administrative proceedings, legal actions, and claims brought by 

or against it, including threatened or pending litigation involving labor relations claims, some of 

which may ultimately result in settlements or decisions against CNCS. In the opinion of CNCS’s 

management and legal counsel, there are no proceedings, actions, or claims outstanding or 

threatened that would materially impact the financial statements of CNCS. 

Certain legal matters to which CNCS is a party may be administered and, in some instances, 

litigated and paid by other federal agencies. Generally, amounts paid more than $2.5 thousand for 

Federal Tort Claims Act settlements or awards pertaining to these litigations are funded from the 

Treasury Judgment Fund (TJF). Although the ultimate disposition of any potential TJF proceedings 

cannot be determined, management does not expect that any liability or expense that might ensue 

would be material to CNCS’s financial statements. 

NOTE 16 – SUBSEQUENT EVENTS 

CNCS has evaluated subsequent events through November 7, 2019, which is the date these financial 

statements were available to be issued. Because of its evaluation, CNCS has determined that no 

subsequent events need to be recognized or disclosed. 

NOTE 17 - UNDELIVERED ORDERS AT THE END OF THE PERIOD 

CNCS’s undelivered orders as of September 30, 2019 are as follows: 

Unaudited 

(in thousands) 

Intragovernmental 

Undelivered Orders – Unpaid $ 7,984 

Undelivered Orders – Paid 458 

Total Intragovernmental Undelivered Orders 8,442 

Non-Intragovernmental 

Undelivered Orders – Unpaid 847,613 

Undelivered Orders – Paid 69,063 

Total Non-Intragovernmental Undelivered Orders 916,676 

Total Undelivered Orders $ 925,118 

NOTE 18 – EXPLANATION OF THE DIFFERENCES BETWEEN STATEMENT OF 

BUDGETARY RESOURCES AND THE PRESIDENTS BUDGET 

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FINANCIAL SECTION 

The FY 2020 Budget of the United States Government (President’s Budget), which presents the 

actual amounts for the year ended September 30, 2019, has not been published as of the issue date of 

these financial statements. The FY 2020 President’s Budget is scheduled for release in February 

2019 and can be found on the OMB website: http://www.whitehouse.gov/omb at that time. 

A reconciliation of the FY 2018 Statement of Budgetary Resources to the FY 2020 President’s 

Budget (FY 2018 actual amounts) for budgetary resources, new obligations and upward 

adjustments, distributed offsetting receipts, and net outlays is presented below: 

Budgetary 

Resources 

Obligations 

Incurred 

Distributed 

Offsetting 

Receipts 

Net 

Outlays 

Unaudited (in millions) 

Combined Statement of 

Budgetary Resources 

Difference (Expired Funds) 

Other 

$ 1,648 

(111) 

$ 1,162 

(7) 

$ 215 $ 1,178 

(10) 

Budget of the U. S. Government $ 1,537 $ 1,155 $ 215 $ 1,188 

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Independent Auditors’ Report on National Service Trust Funds 

Financial Statements 

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Management’s Reponse to Audit of National Service Trust Financial 

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FINANCIAL SECTION 

NATIONAL SERVICE TRUST FUNDS FINANCIAL STATEMENTS 

Corporation for National and Community Service 

National Service Trust 

Unaudited Balance Sheet 

As of September 30, 2019 

(in thousands) 

Assets 

Intragovernmental 

Fund Balance with Treasury (Note 2) 

Investments and Related Receivables (Note 3) 

Total Assets 

$ 

$ 

243,892 

756,080 

999,972 

Liabilities 

Trust Service Award Liability (Note 4) $ 375,834 

Net Position 

Cumulative Results of Operations $ 624,138 

Total Liabilities and Net Position $ 999,972 

The accompanying notes are an integral part of these statements. 

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FINANCIAL SECTION 

Corporation for National and Community Services 

National Service Trust 

Unaudited Statement of Net Cost 

For the Periods Ended September 30, 2019 

(in thousands) 

Gross Cost: 

Operating Expense (Note 6) 

Less Earned Revenue: 

Intragovernmental 

Interest Revenue 

Operating Revenue 

Total Earned Revenue 

$ 242,830 

(17,650) 

(944) 

(18,594) 

Net cost of operations $ 224,236 

The accompanying notes are an integral part of these statements. 

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FINANCIAL SECTION 

Corporation for National and Community Services 

National Service Trust 

Unaudited Statement of Changes in Net Position 

For the Period Ended September 30, 2019 

(in thousands) 

Cumulative Results from Operations 

Cumulative Results from Operations 

Budgetary Financing Sources 

Transfers in/out without reimbursement 

Expenditure transfers in/out 

Net Cost of Operations 

Net Change 

$ 623,534 

224,840 

224,236 

604 

Cumulative Results of Operations $ 624,138 

The accompanying notes are an integral part of these statements. 

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FINANCIAL SECTION 

Corporation for National and Community Services 

National Service Trust 

Unaudited Statement of Budgetary Resources 

For the Period Ended September 30, 2019 

(in thousands) 

Budgetary Resources 

Unobligated balance from prior year budget authority, net (disc and mand) 

Temporary Reduction of Prior Year Unobligated Balance 

Appropriations (discretionary and mandatory) (Note 5) 

Spending authority from offsetting collections (discretionary and 

mandatary) 

Total Budgetary Resources 

$ 

$ 

363,337 

(150,000) 

234,963 

944 

449,244 

Status of Budgetary Resources 

New Obligations and upwards adjustments (total) 

Unobligated Balance, end of year 

Apportioned, unexpired accounts 

Unapportioned, unexpired 

Unexpired unobligated balance, end of year 

Total Budgetary Resources 

$ 

$ 

232,778 

63,831 

152,635 

216,466 

449,244 

Outlays, Net 

Outlays, net 

Distributed Offsetting Receipts 

Outlays, net (total) (discretionary and mandatary) $ 

170,231 

(224,840) 

(54,609) 

The accompanying notes are an integral part of these statements. 

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FINANCIAL SECTION 

Notes to National Service Trust Financial Statements 

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

L. REPORTING ENTITY 

The Corporation for National and Community Service (CNCS) was created by the National and 

Community Service Trust Act of 1993 (Public Law 103-82). CNCS’s mission is to improve lives, 

strengthen communities, and foster civic engagement through service and volunteering. To meet its 

mission, CNCS provides grants and other assistance to states, local communities, and nonprofit 

organizations to help communities meet critical challenges in the areas of education, healthy futures, 

environmental stewardship, economic opportunity, disaster services, and assisting veterans and 

military families through volunteer service. CNCS’s major programs are as follows: 

AmeriCorps. AmeriCorps provides opportunities for Americans to make an ongoing, intensive 

commitment to service through the following programs: 

• AmeriCorps State, National, Tribes, and Territories (State and National) offers grants 

supporting a broad range of local service programs that engage thousands of Americans in 

intensive service to meet critical community needs. 

• AmeriCorps Volunteers in Service to America (VISTA) helps community organizations and 

public agencies create and expand programs that build capacity and ultimately bring lowincome individuals and communities out of poverty. 

• AmeriCorps National Civilian Community Corps (NCCC) strengthens communities while 

developing leaders through direct, team-based national and community service. 

• AmeriCorps State Service Commission Support Grants (State Commission Support) offers 

grants supporting shared federal-state partnership with a central role for governors in 

designing and implementing national service through governor-supported State Service 

Commissions. 

Senior Corps. Senior Corps offers a network of programs that tap into the rich experience, skills 

and talents of older citizens to meet community challenges. Senior Corps comprises the RSVP, the 

Foster Grandparent Program, and the Senior Companion Program. 

M. BASIS OF ACCOUNTING AND PRESENTATION 

The financial statements and footnotes for FY 2019 are presented on a single year basis. CNCS uses 

the accrual and budgetary basis of accounting in conformity with the Generally Accepted 

Accounting Principles (GAAP) for the federal government. Under the accrual method of accounting, 

revenues are recognized when earned and expenses are recognized when incurred, without regard to 

the actual collection or payment of cash. Federal budgetary accounting recognizes the obligation of 

appropriations and other funds upon the establishment of a properly documented commitment. 

N. USE OF ESTIMATES 

The preparation of financial statements in accordance with GAAP requires CNCS to make estimates 

and assumptions about future events. These estimates and assumptions affect the amounts reported 

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FINANCIAL SECTION 

in CNCS’s financial statements and accompanying notes. CNCS evaluates its estimates and 

assumptions on an ongoing basis using historical experience and other factors that it believes to be 

reasonable under the circumstances. Adjustments to estimates and assumptions are made when facts 

and circumstances warrant. As future events and their effects cannot be determined with certainty, 

actual results could differ from the estimates used in preparing the accompanying financial 

statements. Significant estimates and assumptions are required as part of determining the liability for 

service awards, grants payable, accounts payable and payroll as well as adjustments to the grant 

advances. 

O. FUND BALANCE WITH TREASURY 

Fund Balance with Treasury (FBWT) represents cash and cash equivalents in CNCS’s account with 

the Department of the Treasury. Treasury processes cash receipts and disbursements on behalf of 

CNCS and CNCS’s accounting records are reconciled with those of Treasury on a regular basis. 

The FBWT maintained in the National Service Trust is restricted to specific purposes, such as 

paying service awards certified as payable to eligible participants and is not available for use in the 

current operations of CNCS. In addition, the majority of the funds received from individuals and 

organizations for deposit in the Gifts and Contributions fund are restricted for uses, such as service 

projects (See Note 2). 

P. OTHER MONETARY ASSETS 

Other monetary assets consist of paper currency and readily negotiable instruments, such as money 

orders, checks, and bank drafts on hand or deposit in transit. 

Q. INVESTMENTS 

By law, CNCS may invest the funds of the National Service Trust in interest-bearing Treasury 

securities guaranteed by the United States as to principal and interest. These Treasury securities are 

referred to as “market-based,” since they mirror actual Treasury securities sold on the open market. 

They consist of Treasury notes, bonds and bills. Since they are expected to be held-to-maturity, 

CNCS’s investments are valued at cost and adjusted for the amortization of premiums and 

discounts. The premiums and discounts are recognized as adjustments to interest income and are 

amortized using the level yield/effective interest method for the Notes and straight-line method for 

the Bills. 

R. TRUST SERVICE AWARD LIABILITY 

The Trust Service Award Liability represents unpaid education awards and eligible student loan 

interest forbearance costs, which are expected to be used upon certification. These amounts relate to 

participants who have completed service based on CNCS’s historical experience. 

S. RESTATEMENTS 

Certain prior year amounts have been restated to correct errors in the Balance Sheet, Statement of 

Net Costs and Statement of Changes in Net Positions and Notes to the Financial Statements. 

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FINANCIAL SECTION 

NOTE 2 – FUND BALANCE WITH TREASURY 

The CNCS is funded with appropriations from General Funds and Trust Funds. While amounts 

appropriated from the General Fund of the Treasury are included in the FBWT, Trust Funds 

investments are not. The Trust Funds investments are redeemed, as needed to meet the cash 

disbursement needs, at which time the funds are transferred from the Trust Fund to FBWT. The 

Trust Fund is for providing education award or student loan interest forbearance expense, whereas 

the General Fund is for operating expenses. The FBWT as of September 30, 2019 is: 

Unaudited 

(in thousands) 

Fund Balances 

Trust Funds – National Service Trust $ 243,892 

Status of Fund Balance with Treasury 

Unobligated Balance Available 366,466 

Investment (742,230) 

Obligated Balance not yet Disbursed 619,656 

Total $ 243,892 

CNCS’s FBWT is classified as unobligated balance available, obligated not yet disbursed and nonbudgetary fund balance. Unobligated Balance available represents apportionment for obligations in 

current and unexpired appropriations available for new obligations. Obligated Balance not yet 

disbursed, represents undelivered orders and those delivered but not paid offset by Trust Funds 

investments. Therefore, the unobligated and obligated balances presented may not equal related 

amounts reported on the Consolidated Statement of Budgetary Resources. Non-budgetary funds 

refer to deposit funds with no budget authority. 

NOTE 3 – INVESTMENTS 

By law, CNCS may invest the funds of the National Service Trust in interest-bearing Treasury 

securities guaranteed by the United States as to principal and interest. CNCS’s investments are 

valued at cost and adjusted for the amortization of premiums and discounts Investment are held to 

maturity. Interest income are paid by Treasury semi-annually. As of September 30, 2019, 

Investment composition is: 

Unaudited (in thousands) 

U.S. 

Treasury 

Marketable 

Securities Cost 

Amortized 

(Premium) 

Discount 

Interest 

Receivable 

Investments, 

Net 

Market 

Value 

Bills 

Notes 

Total 

$ 

$ 

110,862 

640,540 

751,401 

$ 

$ 

462 

3,274 

3,736 

$ 

$ 

-

942 

942 

$ 

$ 

111,324 

644,756 

756,080 

$ 

$ 

111,599 

648,037 

759,636 

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FINANCIAL SECTION 

NOTE 4 – TRUST SERVICE AWARD LIABILITY 

Individuals who successfully complete terms of service in AmeriCorps programs earn education 

awards, which can be used to make payments on qualified student loans or for educational expenses 

at qualified educational institutions. The education award generally must be used within seven years 

of completion date of an approved term of national service. If the education award is transferred to 

an eligible individual or is a Summer of Service award (which was available to youth enrolled in 

grades 6 through 9), the use period is ten years. These awards, as well as interest forbearance 

payments on qualified student loans during the period members perform their service, are paid from 

the National Service Trust Fund. The Service Award Liability as of September 30, 2019 is: 

Unaudited 

(in thousands) 

Cumulative Education Awards Earned $ 3,906,180 

Cumulative Interest Forbearance Earned 126,057 

Total Cumulative Awards Earned 4,032,237 

Less: Discount for Usage and Statistics (724,124) 

Total Estimated Service Award Liability 3,308,113 

Less: Cumulative Awards Paid (2,998,015) 

Total Liability for Awards Earned 310,098 

Total Liability for Awards not yet Earned 65,736 

Total $ 375,834 

NOTE 5 – APPROPRIATIONS RECEIVED BY THE NATIONAL SERVICE TRUST 

As of September 30, 2019, the National Service Trust received $206.8 million (unaudited). Under 

the provisions included in its annual appropriations and under 42 U.S.C. 12601a, CNCS is also 

authorized to transfer additional amounts from subtitle C program funds to the National Service 

Trust to support the activities of national service participants. 

NOTE 6 – NATIONAL SERVICE AWARD EXPENSE 

Members serving in approved national service positions are eligible to earn a service award to pay 

for qualified education expenses. The National Service Trust also pays interest forbearance costs on 

qualified student loans during the period members perform community service. 

CNCS estimates the expense for national service awards based on the increase in its cumulative 

service award liability during the year (see Note 6). The total service award liability as of September 

30, 2019, respectively, has been adjusted to reflect the fact that earned awards are not always used. 

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FINANCIAL SECTION 

Unaudited 

(in thousands) 

Estimated Education Awards 

Estimated Interest Forbearance 

National Service Award Expense 

$ 231,098 

11,733 

$ 242,830 

NOTE 7 – CONTINGENCIES 

CNCS is a party to various routine administrative proceedings, legal actions, and claims brought by 

or against it, including threatened or pending litigation involving labor relations claims, some of 

which may ultimately result in settlements or decisions against CNCS. In the opinion of CNCS’s 

management and legal counsel, there are no proceedings, actions, or claims outstanding or 

threatened that would materially impact the financial statements of CNCS. 

Certain legal matters to which CNCS is a party may be administered and, in some instances, 

litigated and paid by other federal agencies. Generally, amounts paid more than $2.5 thousand for 

Federal Tort Claims Act settlements or awards pertaining to these litigations are funded from the 

Treasury Judgment Fund (TJF). Although the ultimate disposition of any potential TJF proceedings 

cannot be determined, management does not expect that any liability or expense that might ensue 

would be material to CNCS’s financial statements. 

NOTE 8 – SUBSEQUENT EVENTS 

CNCS has evaluated subsequent events through November 7, 2019, which is the date these financial 

statements were available to be issued. Because of its evaluation, CNCS has determined that no 

subsequent events need to be recognized or disclosed. 

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OTHER INFORMATION 

OTHER INFORMATION 

Summary of Financial Statement Audit and Management Assurances 

Table 1. Summary of Financial Statement Audit 

Audit Opinion Disclaimer 

Restatement Yes 

Material Weaknesses Beginning 

Balance 

New Resolved Consolidated Ending 

Balance 

Financial Reporting 1 1 

Trust Fund Unpaid 

Obligations and Liability 

1 1 

Trust Fund Liability 1 1 

Grants Accrual Payable and 

Advances 

1 1 

Undelivered Orders and 

Accounts Payable 

1 1 

Property, Plant & 

Equipment 

1 1 

Undelivered Orders – Grant 1 1 

Prior Year Recoveries 1 1 

Other Liabilities 1 1 

Internal Control Program 1 1 

Total Material Weaknesses 10 1 9 

Table 2. Summary of Management Assurances 

Effectiveness of Internal Control over Financial Reporting (FMFIA § 2) 

Statement of Assurance Unmodified, Modified, or No Assurance 

Material Weaknesses Beginning 

Balance 

New Resolved Consolidated Reassessed Ending 

Balance 

[Name of weakness] 

[Name of weakness] 

[Name of weakness] 

Total Material Weaknesses 

Effectiveness of Internal Control over Operations (FMFIA § 2) 

Statement of Assurance Unmodified. Modified, or No Assurance 

Material Weaknesses Beginning 

Balance 

New Resolved Consolidated Reassessed Ending 

Balance 

[Name of weakness] 

[Name of weakness] 

Total Material Weaknesses 

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OTHER INFORMATION 

Conformance with Federal Financial Management System Requirements (FMFIA § 4) 

Statement of Assurance Federal Systems conform, except for instances of non-conformance, or 

do not conform to financial management system requirements 

Non-Conformances Beginning 

Balance 

New Resolved Consolidated Reassessed Ending 

Balance 

[Name of nonconformance] 

[Name of nonconformance] 

[Name of nonconformance] 

Total non-conformances 

Compliance with Section 803(a) of the Federal Financial Management Improvement Act 

(FFMIA) 

Agency Auditor 

1. Federal Financial

Management

System Requirements

No lack of compliance noted, or 

Lack of compliance noted 

No lack of compliance 

noted, or 

Lack of compliance noted 

2. Applicable Federal

Accounting Standards

No lack of compliance noted, or 

Lack of compliance noted 

No lack of compliance 

noted, or 

Lack of compliance noted 

3. USSGL at Transaction

Level

No lack of compliance noted, or 

Lack of compliance noted 

No lack of compliance 

noted, or 

Lack of compliance noted 

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OTHER INFORMATION 

Payment Integrity 

Background 

The Improper Payments Information Act of 2002 (IPIA), as amended by the Improper 

Payments Elimination and Recovery Act of 2010 (IPERA), and the Improper Payments 

Elimination and Recovery Improvement Act of 2012 (IPERIA), requires the agency to report 

information on payment accuracy to the President and Congress through annual financial 

reports. More detailed information on CNCS’s and government-wide improper payments for 

FY 2019 and prior years can be found at https://paymentaccuracy.gov/ 

CNCS currently has identified four programs as susceptible to significant improper payments: 

AmeriCorps State and National (AmeriCorps), the Foster Grandparent Program (FGP), RSVP, 

and the Senior Companion Program (SCP). 

I. Payment Reporting 

Historical Improper Payment Rates and Amounts 

AmeriCorps FGP RSVP SCP 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

FY 201711 $26.78 10.8% $14.07 17.1% $3.02 7.4% $5.68 16.8% 

FY 2018 $40.10 16.39% $18.17 20.83% $6.98 17.29% 10.74 28.20% 

FY 2019 $39.03 16.52% $25.74 27.81% $16.20 37.26%12 $10.96 28.29% 

11 These dollar figures and rates represent what was published in CNCS’s FY 2017 Annual Management Report. These numbers 

were calculated using a combined extrapolation method and the FY 2017 OIG audit indicated a stratified extrapolation was 

more appropriate. These numbers were later updated in an addendum to the FY 2018 Annual Management Report. 

12 CNCS observed a large increase in the improper payment rate in RSVP in FY 2019. CNCS employs a random sampling 

methodology to select individual transactions. As a result of an increased sample size and the randomness of selected 

transactions, 164 staff files were tested in FY 2019 as compared to 56 in FY 2018. Staff files have the highest rate of noncompliance with National Service Criminal History Checks resulting in a higher improper payment rate. 

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OTHER INFORMATION 

FY 2019 Improper and Proper Payment Rates 

AmeriCorps FGP RSVP SCP 

Amount Rate Amount Rate Amount Rate Amount Rate 

($M) (%) ($M) (%) ($M) (%) ($M) (%) 

Program 

Outlays $236.21 $92.54 $43.47 $38.73 

IP Estimates $39.03 16.52% $25.74 27.81% $16.20 37.26% $10.96 28.29% 

Unknown 

13 Improper 

Payments 

$31.49 80.68% $23.61 91.18% $12.69 78.33% $9.68 88.32% 

Proper 

Payments $197.18 83.48% $66.80 72.19% $27.27 62.74% $27.77 71.71% 

FY 2019 Improper Payment Information 

AmeriCorps FGP RSVP SCP 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

IP Estimates $39.03 16.52% $25.74 27.81% $16.20 37.26% $10.96 28.29% 

Monetary Loss $5.25 13.45% $2.11 8.20% $2.24 13.83% $1.175 10.71% 

Monetary Loss 

(Within Agency 

Control) 

$0 $0 $0 $0 

Monetary Loss 

(Outside 

Agency 

Control)14

$5.25 13.45% $2.11 8.20% $2.24 13.83% $1.175 10.71% 

Non-Monetary 

Loss $2.29 5.87% $0.02 .08% $1.27 7.84% $.106 0.97% 

Unknown $31.49 80.68% $23.61 91.72% $12.69 78.33% $9.68 88.32% 

13 The rates and amounts in this row correspond to the estimated total improper payments that represent payments that could 

be either proper or improper, but the CNCS is unable to discern whether the payment was proper or improper as a result of 

insufficient or lack of documentation. Prior to FY19, OMB guidance did not require agencies to report unknown improper 

payments. 

14 The rates and amounts in this row correspond to the total estimated improper payments that represent 

monetary losses due to factors beyond CNCS’s control. 

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OTHER INFORMATION 

FY 2019 Overpayment and Underpayment Information 

AmeriCorps FGP RSVP SCP 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

IP Estimates $39.03 16.52% $25.74 27.81% $16.20 37.26% $10.96 28.29% 

Overpayments $7.12 18.24% $2.11 8.20% $2.24 13.83% $1.175 10.71% 

Underpayments $0.42 1.09% $0.02 0.08% $1.27 7.84% $0.106 0.97% 

Unknown $31.49 80.67% $23.61 91.72% $12.69 78.33% $9.68 88.32% 

FY 2019 Source of Improper Payments 

All improper payments in all programs are made by other parties. None are made directly by 

CNCS. 

Improper Payment Root Cause 

CNCS’s improper payments fall into three categories: 

1. Program Design or Structural Issues: payments that were made to national service

participants and staff where National Service Criminal History Check (NSCHC)

component(s) were initiated prior to start of service, in accordance with the regulatory

requirements, but the date of the payment occurred before NSCHC results had been

received.

2. Administrative or Process Errors Made by Other Party: occurs when CNCS finds errors

in grantee payment calculations, when unallowable charges are coded to the grant, and

when errors were found and corrected.

3. Insufficient Documentation to Determine: payments that have insufficient supporting

documentation such as missing or inadequate administrative documents, timesheets,

eligibility forms, etc. to verify the accuracy of the payment. This category also contains

payments where grantees did not perform all the required components of the NSCHC

on national service participants and staff prior to the date of the tested payment or there

are missing or inadequate NSCHC components. Overall, 85% of CNCS’s improper

payments fall into this category.

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OTHER INFORMATION 

Program 

Name Payment Type 

Program 

Design or 

Structural 

Issues 

($M) 

Administrative 

or Process 

Errors Made 

by Other Party 

($M) 

Insufficient 

Documentation 

to Determine 

($M) 

TOTAL 

($M) 

AmeriCorps Overpayments $1.87 $5.25 $7.12 

AmeriCorps Underpayment 0.00 $0.42 $0.42 

AmeriCorps Unknown $31.49 $31.49 

FGP Overpayments $0.00 $2.11 $2.11 

FGP Underpayments $0.00 $0.02 $0.02 

FGP Unknown $23.61 $23.61 

RSVP Overpayments $0 $2.24 $2.24 

RSVP Underpayments $0 $1.27 $1.27 

RSVP Unknown $12.69 $12.69 

SCP Overpayments $0 $1.18 $1.175 

SCP Underpayments $0 $0.106 $.106 

SCP Unknown $9.68 $9.68 

Improper Payment Corrective Actions by Root Cause 

Program Design or Structural Issues 

The payments included in this category represent files for which the NSCHC components were 

initiated prior to start of service, but results were pending at the time of payment. Since results 

were not received at time of payment, CNCS cannot definitively establish eligibility and the 

payments are considered improper. While the sex offender registration check must be completed 

before work or service begins, the regulation allows individuals in covered positions to begin 

work or service while other NSCHC component results are pending, if they are accompanied by a 

cleared individual during this time period. 

Actions Taken in FY 2019 

CNCS approved a vendor to provide NSOPW and state checks to grant recipients in FY 2019. 

CNCS continues to contract with a vendor for grant recipients to conduct fingerprint-based FBI 

checks. Checks performed through the vendors generally return results within 5-10 business days. 

Reducing the turnaround time for results may help reduce the number of improper payments that 

are classified as such because results have not been returned by the time of testing. 

Planned Corrective Actions 

CNCS will monitor the impact of vendor availability in the FY 2020 testing and assess whether 

additional actions should be taken. 

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Administrative Errors Made by Other Party 

This error includes payments that CNCS grantees made that were unallowable, improperly 

coded to the grant, outside the period of performance, or errors that led to an overpayment or 

underpayment. These errors are difficult to address as they are administrative errors made by 

CNCS funded grantees and are not under the control of CNCS. CNCS’s corrective actions will 

focus on ensuring grantees are aware these issues are occurring, have access to the information 

needed to correct these issues, and understand the importance of strong internal controls and 

quality assurance checks. 

Actions Taken in FY 2019 

• CNCS highlighted common types of administrative errors in its four FY 2019 improper 

payments trainings and Frequently Asked Questions documents which are available to 

grant recipients selected for improper payments testing. 

• CNCS launched an optional eCourse on the improper payments process for the 

Senior Corps programs, which have more frequent occurrences of these types of 

issues. This course covers the improper payments law and guidance, how to 

successfully complete the assessment, and covers commonly found improper 

payments. While the developed trainings have been optional, CNCS will require grant 

recipients selected for Improper Payments testing to access live or recorded training in 

FY20. 

• The Office of the Chief Risk Officer, CNCS’s office that manages the improper 

payments testing process, shared detailed findings with applicable program and grants 

offices to ensure these topics are covered in regular training and technical assistance. 

Planned Corrective Actions 

• CNCS will continue to share detailed findings with applicable program officers, grants 

officers, and portfolio managers to ensure these topics are covered in regular training 

and technical assistance. The effects of this training will be seen in FY 2020. 

• CNCS plans to create an improper payments webpage on nationalservice.gov to 

provide all CNCS grantees an easy place to access necessary laws, regulations, 

policies, and trainings that affect improper payments testing. This will be completed in 

early FY 2020 and since CNCS’s improper payments process tests data in the past, it 

will not see the effects of the corrective action until FY 2021 testing. 

Insufficient Documentation to Determine 

National Service Criminal History Checks with Insufficient Documentation to Determine: 

Over 67% of the improper payments in the insufficient documentation category have a noncompliant National Service Criminal History Checks (NSCHC) component. By law, NSCHCs 

are required for all national service participants and staff in covered positions. An individual in 

a covered position is required to have a National Sex Offender Public Website (NSOPW) 

check in addition to a state check, and/or an FBI fingerprint-based check, depending on the 

individual’s access to vulnerable populations. If any part of the required check is not 

completed, or is completed incorrectly, by the time the payment is made, it is considered 

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improper. Over 99% of files tested have attempted some portion of the required criminal 

history check. 

CNCS has reduced the barriers to NSCHC compliance with the implementation of its 

vendor solutions. Participation in the Exemption Period was optional, but CNCS continues to 

encourage usage of the NSCHC vendors, specifically via its new National Service Criminal 

History Check Guide to Enforcement Action, which requires use of the vendors for rechecks 

and criminal history checks moving forward if NSCHC noncompliance is found. 

In the past, CNCS focused on training and technical assistance to combat the non-compliance 

identified in grantee NSCHC files. In FY 2019, CNCS approved a vendor that grant recipients 

may use to obtain NSOPW and State checks. The vendor is expected to help reduce barriers to 

obtaining a compliant NSCHC for grant recipients. CNCS has a previously-established 

contract with an FBI Channeler. Together, the two vendors can provide grantees with access 

to all required components of a compliant check. CNCS’s corrective actions will focus on 

encouraging grantees to use the vendors and providing technical assistance and training for 

completing a compliant NSCHC through use of the vendors. 

Actions Taken in FY 2019 

• CNCS approved a contract for the services of a private-sector vendor to combat 

NSCHC non-compliance. The approved vendor, in conjunction with the FBI channeler 

with whom CNCS had already contracted, provides grantees with access to all three 

portions of a compliant check with short turnaround times. Use of the vendors is an 

allowable cost to the grant. Because data is tested in the past, CNCS will not realize 

the impact of the availability of vendors on its improper payment rates until FY 2020. 

• CNCS extrapolated the results of its FY 2019 improper payments sample a second 

time to determine what the improper payment rates would be after the exemption 

period and the data shows a potential positive impact. Those rates can be seen in the 

addendum to improper payments reporting. 

• CNCS established an exemption period from November 15, 2018 through June 30, 

2019 to allow grantees to conduct NSCHC re-checks through the vendors to ensure 

compliance. Supplemental funding was made available to grantees to encourage them 

to participate. As of September 25, 2019, 1,942 accounts were established with the new 

vendor resulting in 93,993 checks. While the trainings to support the NSCHC 

Exemption Period and use the vendors was optional, CNCS continues to require an 

annual NSCHC eCourse and to develop and refine its suite of NSCHC trainings with 

the goal of targeting training and technical assistance to specific compliance issues. 

• CNCS provided nearly 1,000 participants with 30 opportunities (totaling 37.5 hours) of 

optional office hours and training sessions on how to correctly access and use the 

vendors. 

• CNCS revised its NSCHC policies and procedures to both streamline the process and 

encourage use of the vendors. The effect of these policy changes will be seen in FY 

2020 improper payments assessment. 

• CNCS continued to train grantees on the requirements of the NSCHC requirements 

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by providing seven (7) NSCHC trainings. CNCS continues to stress its importance 

at all available opportunities. 

• CNCS continued to require at least one active staff person from each grantee to 

complete an annual training course related to NSCHC compliance. 

Planned Corrective Actions 

• CNCS will continue to enforce noncompliance using its new NSCHC Guide to 

Enforcement Action, effective July 1, 2019, which requires grantees to use CNCS’s 

approved vendors if NSCHC non-compliance is found. For any future non-compliant 

NSCHCs that are discovered, disallowance will be calculated on a cost basis and grantees 

who are not using the vendors will be required to redo the checks in the vendor systems 

and to use the vendors for future NSCHCs for the remainder of the grant’s period of 

performance. The effects of this new policy will be seen in FY 2020. 

• CNCS will continue to provide training and technical assistance for completing 

compliant NSCHC through vendors. Any effects of this training will be seen in FY 2020. 

• CNCS will continue to train grantees on the requirements of the NSCHC 

requirements and stress its importance at all available opportunities. The effects of 

this training will be seen in FY 2020. 

• CNCS will continue to require at least one staff person from each grantee to complete a 

course related to NSCHC compliance. The effects of this training will be seen in FY 

2020.This required training was a corrective action put in place in 2017 and CNCS 

continues to employ it as a tool to ensure grantees are aware of the requirements. 

Other Issues with Insignificant Documentation to Determine 

CNCS continues to see non-criminal history check related findings during its improper 

payments testing. These types of findings typically stem from missing or inadequate 

administrative documents, timesheets, eligibility forms, etc. to verify the accuracy of the 

payment. 

Actions Taken in FY 2019 

• CNCS updated its improper training resources to further stress the required 

documents needed to successfully complete an improper payment review. These 

trainings were given internally to staff and externally to grantees through webinars. 

• CNCS added an additional staff resource and contractor support for the improper 

payments process, which allowed for more follow-up with grantees to ensure 

testing files were complete prior to the issuance of testing determinations. 

• With the additional staffing resources, CNCS began its improper payments testing 

in January, six months earlier than in the past. As a result, the process was 

completed earlier and there was more time for follow-up and conduct quality 

control checks to ensure the completeness and accuracy of all testing documents 

and files. 

• CNCS updated its communications to grantees to make them clearer and more 

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prescriptive about documentation requirements for a successful assessment. 

Planned Corrective Actions 

• CNCS will continue to review its communications to grantees to make sure they are

clear and prescriptive about what documentation is required to complete a successful

assessment. The effects of this will be seen in FY 2020.

• CNCS will continue to offer an annual training to grantees selected for improper

payments testing. Any effect from this corrective action may be seen in FY 2020

improper payments testing. While the developed trainings have been optional in the

past, CNCS will require grant recipients selected for improper payments testing to

access live or recorded training in FY20.

• At the conclusion of the annual improper payments’ assessment, CNCS will share

detailed information relating to these errors with the program, grants, and regional

offices for potential targeted training and technical assistance for grantees with noncompliance.

Improper Payment Reduction Targets 

Program Name 

FY 2019 

Outlays 

($M) 

FY 2019 IP 

Amount 

($M) 

FY 2019 

IP Rate 

FY 2020 

Est. Outlays 

FY 2020 

Est. IP 

Rate 

FY2020 

Est. IP $M 

AmeriCorps $236.21 $39.03 16.5% $236.21 13.22% $31.22 

FGP $92.54 $25.74 27.8% $92.54 22.25% $20.59 

RSVP $43.47 $16.20 37.3% $43.47 29.81% $12.96 

SCP $38.73 $10.96 28.3% $38.73 22.63% $8.77 

CNCS’s reduction targets were set at an overall rate reduction of 20% per program, meaning 

the monetary amount of improper payments is targeted to reduce by 20% in FY20. This 20% 

reduction represents a $18.43M reduction in improper payments. CNCS has implemented a 

new resource to address the largest driver of improper payments, NSCHC non-compliance, and 

believes this new resource will affect FY 2020 improper payment rates. See the Addendum to 

Improper Payments Reporting for more information. 

Addendum to Improper Payments Reporting 

The FY 2019 improper payments assessment did not have the benefit of the vendor availability 

for the entire testing period given timing of its rollout, and data from same year indicates the 

NSCHC vendor could reduce improper payments across programs by approximately 40-50 

percent per program. In FY 2018, CNCS contracted with a new vendor to provide NSCHC for 

grantees, thus providing an additional resource grantees can use to address this noncompliance. In FY 2019, CNCS allowed its grantees to participate in an Exemption Period, 

during which they could utilize additional grant funds to rerun NSCHCs through the approved 

vendors and not experience financial consequence for prior noncompliance if all checks were 

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correctly rerun and documented. CNCS performed a second improper payment rate 

extrapolation on its FY 2019 files to determine the impact of the vendor. 

The Vendor Extrapolation rates were extrapolated using the same methodology as described 

below for the improper payment extrapolation. For the purposes of this extrapolation, if a file 

was made complete during the exemption period and eligibility could be verified, it was no 

longer considered improper. If the NSCHC issue was cured, but had other components that 

made the payment improper, it was still extrapolated as improper. Please see the comparison 

below. 

AmeriCorps FGP RSVP SCP 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

Amount 

($M) 

Rate 

(%) 

FY 19 IP Estimates $39.03 16.5% $25.74 27.8% $16.20 37.3% $38.73 28.3% 

FY 19 IP w. 

Vendors $18.54 7.8% $15.32 16.6% $9.84 22.6% $5.17 13.3% 

II. Recapture of Improper Payments Reporting

CNCS’s prior analysis determined payment recapture audits are not cost effective in any 

program or activity that expends over $1M annually. No changes within assessed CNCS 

programs would warrant a new analysis. 

CNCS does and will continue to establish debts for any overpayments, if recoverable, discovered 

within its grant programs and other operations. CNCS will continue the current processes to 

prevent improper payments including grantee pre-award checks for both organizational and 

individual eligibility to receive and work with federal funds. No new, additional procedures are 

currently planned for FY 2020. 

III. Agency Improvement of Payment Accuracy with the Do Not Pay Initiative

Improper payments guidance requires agencies to report improper payment reductions 

attributable to the Do Not Pay Initiative. The Do Not Pay initiative is a no-cost tool available to 

federal agencies to help detect and prevent improper payments. In FY 2019, CNCS did not 

experience a reduction in improper payments due to the Do Not Pay Initiative. 

IV. Barriers

CNCS previously reported access to the statutorily and regulatorily required repositories for 

NSCHC as a barrier to improper payment compliance. In FY 2019, CNCS approved a vendor to 

address this issue and now all checks are available through CNCS-approved vendors. The effect 

of this vendor will be seen in FY 2020’s improper payment rates. With the availability of the 

vendor and the ability for grant recipients to claim the cost of the vendor as an allowable cost, we 

believe no other barriers to compliance exist at this time. 

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V. Accountability 

CNCS named the Chief Risk Officer the accountable official for compliance with IPERIA. The 

Directors of Senior Corps and AmeriCorps State and National have been named the accountable 

officials for the rates in their respective programs. In FY 2019, all accountable officials and the 

agency’s Chief Executive Officer encouraged the use of the vendor to reduce barriers to NSCHC 

compliance, which is CNCS’s most significant driver for its improper payments. The effects of 

this effort are expected to be seen in FY 2020 improper payment assessment. 

CNCS is currently undergoing a reorganization, which includes realigning positions and moving 

into a regional structure. As this is occurring, CNCS will consider how the improper payment 

rate, its reduction, and recapture of improper payments can be incorporated into performance 

appraisal criteria. 

VI. Agency Information Systems and Other Infrastructure 

CNCS has not requested additional funding for internal controls, human capital, or information 

systems to reduce its improper payment to the level the agency has targeted. The agency has 

focused its efforts for improper payment reduction on reducing a primary barrier to compliance. 

CNCS anticipates a rate reduction in FY 2020 when the full effect of the vendor on NSCHC 

compliance will be observed. 

VII. Sampling and Estimation 

CNCS’s four susceptible grant programs use the same multi-stage sampling methodology. 

CNCS’s grantees report their payments charged to grant funds every six months, with period 

ending dates of either March 31 and September 30 or June 30 and December 31, by filing 

Federal Financial Reports (FFRs). The sample was selected using a probability proportional to 

size (PPS) with replacement sampling15 methodology on these filed FFRs. CNCS selected FFRs 

with end dates that span two fiscal years – the third and fourth quarter of the prior fiscal year and 

the first and second quarters from the current fiscal year. 

CNCS requested general ledger entries or other accounting system records that supported the 

FFR totals. CNCS then selected general ledger entries using a simple random sampling method. 

If the randomly selected entry was a payment to an individual or a vendor that represented a 

single payment, then no further sampling was required, and that payment was evaluated. If the 

entry was an intermediary payment and not an individual payment, then CNCS requested the 

supporting data for that entry and performed additional sample random sampling on the 

supporting data until an individual, assessable payment was selected. At least two items were 

selected at each stage of sampling. 

The table below represents the sample size for CNCS’s FY 2019 improper payments assessment. 

15 In theory, the PPS with replacement sampling method is similar to the monetary unit sampling, which is frequently used by auditors to test 

financial accounts. With PPS with replacement, the probabilities of selection remain proportional to sizes at each selection and the formulas for 

the estimated variances of the estimates are straight forward (refer to Cochran’s Sampling Techniques, 3rd Edition, Chapter 9A, for details). In 

practice, these two approaches usually lead to results with minimal difference. 

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Program N (Universe) Total FFR Amount Sample Size 

AmeriCorps 334 $244,669,303.42 67 

FGP 606 $87,247,230.67 94 

RSVP 1,062 $40,362,415.81 82 

SCP 345 $38,087,942.74 112 

Total 2,347 $410,366,892.64 355 

When CNCS determined that the sampled transaction was improper based on assessment of the 

supporting documents provided by the grantee, CNCS considered the error an Improper 

Payment. Statisticians extrapolated Improper Payments to the 1st stage using ratio estimators and 

then to the FFR population using a PPS estimator. CNCS used two separate data pulls to 

complete its testing, therefore a stratified approach was used for the extrapolation. 

VIII. Risk Assessment

Risk assessments were last performed in FY 2018 and, unless substantial changes occur in any 

program or activity prior, they will occur again in FY 2022. No substantial changes in 

legislation, program operations, or funding occurred at the agency, program, or activity level in 

FY2019. 

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Fraud Reduction Report 

Fraud Reduction Report 

On June 30, 2016 the president of the United States signed into law the Fraud Reduction and 

Data Analytics Act of 2015 (Public Law No.114-186). This legislation emphasizes the 

importance for federal agencies to identify, assess, and address fraud risks. Since the enactment 

of the law, CNCS has reinforced its anti-fraud efforts through the following activities. 

A- Agency-wide Mandatory Fraud Awareness Training 

The Agency Designated Ethics Official conducts an annual ethics training that includes fraud 

awareness. The training is based on a curriculum jointly developed with the OIG Investigations 

Unit. 100% of CNCS employees at headquarter and in regional offices takes a mandatory onehour Ethics and Fraud Awareness training each year. As a result, CNCS has increasingly become 

a fraud aware organization, where employees are trained on how to recognize and report fraud. 

B- Implementation of the GAO’s Framework for Managing Fraud Risks In 

Federal Programs 

In FY2017 CNCS implemented of the GAO’s Framework for Managing Fraud Risk in the 

Federal Government. 

Fraud Risk Management Governance Body 

In order to demonstrate its commitment to combating fraud, the Corporation created a fraud risk 

subcommittee of its risk assessment committee, composed of senior-level managers from offices 

whose programs were deemed susceptible to fraud. The members of this fraud risk governance 

body include the Chief Financial Officer (CFO); Director of Procurement Services; Chief Human 

Capital Officer (CHCO); Chief Information Officer (CIO); Deputy General Counsel; Chief 

Grants Officer (CGO); Chief Program Officer (CPO); and the Chief Risk Officer. The members 

of this body were selected across functional areas. The cross-functional nature of the team fosters 

the breakdown of silos in fraud risks assessment and helps identify fraud risk interactions across 

functions. The roles of this body include identifying and analyzing fraud risk and providing 

effective oversight to the internal controls over fraud risks. In FY 2019, OCRO trained the 

members of the fraud risks governance body on the Program Integrity: the Antifraud Playbook 

developed by the Chief Financial Officers Council (CFOC) and the U.S. Department of the 

Treasury, Bureau of the Fiscal Service to help advance the goal of safeguarding public 

resources. 

Update of the Corporation’s Fraud Risk Profile 

Under the oversight of the fraud risk subcommittee, OCRO has created the CNCS fraud risk 

profile. The members of the subcommittee identified thirty-five (35) inherent fraud risks that 

were assessed on a two-dimensional criterion: likelihood and impact. Those risks were both 

mission and mission-support related. CNCS’s internal control program (ICP) identified the 

counter measures (existing fraud prevention and detection controls) that were designed and 

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implemented to address those risks. In FY 2019, as part of its risk-based rotational control 

testing, the ICP assessed the operating effectiveness of 62% of the identified fraud risk controls 

and found them to be effective. In FY 2018, the ICP had tested 38% of those controls. The ICP is 

currently in the process of providing recommendations to strengthen those controls. In FY 2020 

the ICP will reperform the Fraud Risk Assessment to determine whether new fraud risks have 

developed as a result of changes in the CNCS organization structure and key business processes. 

Civil Monetary Penalty Adjustment for Inflation 

Latest Current Sub Location of 

Year Year of Penalty Agency/Bureau Penalty Update 

Statutory Authority Penalty Enacted adjustment Level Unit Details 

Pub. L. 101-121, The penalty 1990 2019 The current Corporation for 82 Fed. Reg. 

Sec. 319, (31 associated range of civil National and 1606 

U.S.C. 1352); Pub. with monetary Community (Jan. 5, 2018) 

L. 93-113; 42 U.S.C.

4951, et seq.; 42

U.S.C.

Restrictions 

on 

Lobbying 

penalties 

related to 

Restrictions 

Service 

5060 (45 CFR on Lobbying 

1230.400) is from 

$20,134 to 

$201,340. 

Pub. L. 99-509, The penalty 2006 2019 The upper Corporation for 82 Fed. Reg. 

Secs. 6101-6104, associated limit National and 1606 

100 Stat. 1874 (31 with the for civil Community (Jan. 5, 2018) 

U.S.C. 3801-3812); Program monetary Service 

42 U.S.C. 

12651c12651d 

Fraud Civil 

Remedies 

penalties for 

the 

Act (45 Program 

CFR Fraud 

2554.1) Civil 

Remedies 

Act of 1986 

is 

$11,463. 

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National Service Trust Fund Status Report (September 19, 2019) 

The National Service Trust Fund (the Trust) was established by the National and Community 

Service Trust Act of 1993 (the Act), 42 USC 12601, et seq. to provide funds for Segal 

AmeriCorps Education Awards for eligible participants who complete AmeriCorps service. 

Funding comes from appropriations, interest earned, transfer of program dollars, proceeds from 

the sale or redemption of Trust investments, partnerships with other agencies, and funds 

collected from disallowed or improperly awarded Education Awards. The Trust is also 

authorized to accept gifts or bequests, Sponsorships, and funds from federal partners. Under the 

Act, funds are available to repay qualified student loans, pay educational expenses at qualified 

educational institutions, and repay eligible interest expense on student loans. 

The value of an education award depends on the term of service performed by an AmeriCorps 

member. For Program Year 2019, completion of a full-time term of service, requiring a 

minimum of 1,700 hours of service, entitles an AmeriCorps member to an education award of 

$6,095. Completion of a part-time term, requiring a minimum of 900 hours of service, entitles 

an AmeriCorps member to an education award of $3,047. Reduced part-time terms, which 

provide awards of $343 to $2,321, are also offered. The education award is indexed to the 

maximum federal Pell grant; therefore, these amounts may change each year. 

Education awards earned by AmeriCorps members are generally available to be used for seven 

years from the completion of the service. Payments are made directly to the educational 

institutions and the loan holders as directed by the members and by the institutions. Trust funds 

are not used to pay member stipends or other grant costs. Beginning in Program Year 2010, 

AmeriCorps State and National and Silver Scholar members who are age 55 or older when they 

begin service may also transfer the education award to a qualified child, grandchild, or foster 

child. 

Table 1a shows the planned activity for the current Program Year and actual enrollments to date 

against the plan. Table 1b includes similar data on the prior Program Year for comparative 

purposes. Member positions (slots) classified as “Certified Not Awarded” have been approved 

by CNCS’s Chief Executive Officer (CEO) for award to grantees, but for which the final grant 

award has not been executed. For budgetary purposes these positions are considered 

commitments in the Trust Fund. Positions classified as Planned not Certified have not yet been 

approved by the CEO. 

Table 1a 

AmeriCorps Member Position Award Activity 

Program Year 2019 

Awarded Certified 

Not 

Planned 

Not 

Program Enrolled Not Enrolled Awarded Certified Total 

STATE/NATL 28,223 35,567 546 - 64,336

VISTA 6,148 - 103 0 6,251

NCCC 988 - 212 - 1,200

Total 35,359 35,567 861 0 71,787 

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The 71,787 Trust positions planned for Program Year 2019 do not include an estimated 

1,300 AmeriCorps VISTA members (1100 full time and 200 Summer Associates) who 

elected an end-of- service stipend instead of an education award. Total estimated member 

positions for Program Year 2019, including VISTA members electing a stipend, is 73,087. 

Member enrollment and slot data are periodically adjusted to reflect corrections and slot 

reconfigurations by grantees; therefore, they may change slightly from month to month. 

Table 1b 

AmeriCorps Member Position Award Activity 

Program Year 2018 

Certified Planned Awarded Not Not 

Program Enrolled Not Enrolled Awarded Certified Total 

STATE/NATL 

VISTA 

NCCC 

57,034 9,615 - -

6,118 0 402 (442) 

1,094 0 106 -

66,649 

6,078 

1,200 

Total 64,246 9,615 508 (442) 73,927

The 73,927 Trust positions for Program Year 2018 do not include an estimated 1,500 

AmeriCorps VISTA members (1,300 full time and 200 Summer Associates) who elected an 

end-of-service stipend instead of an education award. Total estimated member positions for 

Program Year 2018, including VISTA members electing a stipend, is 75,427. Of the 6,078 

VISTA member positions in the Trust for 2018, 1,835 positions are for Summer Associates 

who receive a Trust award of $1,175. 

Trust Awards 

Since CNCS's inception in 1993, AmeriCorps members have earned over $3.94 billion in 

Segal AmeriCorps Education Awards and used over $2.87 billion of that amount to fund 

their education and repay student loans. In addition, CNCS has made $126.25 million in 

interest forbearance payments. Approximately $494.06 million in education awards earned 

have expired without being used. The Trust obligation formula has been adjusted to reflect 

these expired awards. 

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Refilled Positions 

CNCS policy allows grantees limited flexibility to refill positions vacated by a member who has 

served less than 30 percent of his or her service term, provided that the departing member had 

not earned a pro-rated education award. To prevent over-enrollment, the policy includes “fail 

safe” triggers that restrict the overall number of refills to no more than 5 percent of awarded 

positions and suspends refilling altogether if total AmeriCorps enrollment reaches 97 percent of 

awarded positions. Table 3 provides information on the number of positions refilled. Positions in 

Program Years 2010 and earlier can no longer be refilled. 

Table 3 

Number of Refilled Positions 

Program Years 

2014 2015 2016 2017 2018 2019 Fail-safe

Trigger 

Number of Refilled 

Positions 1,131 1,158 1,026 1,026 0 0 N/A 

Refills as a Percent 

of Awarded State & 

National Positions 1.81% 1.87% 1.57% 1.57% 1.57% 0.00% 5% 

State & National 

Enrollment as a 

Percentage of 

Awarded Positions 99.3% 98.1% 92.1% 90.2% 85.6% 85.6% 97% 

Table 4 shows the most significant factors used to calculate Trust obligations on a historical 

basis. It is important to note that Program Year refers to positions awarded with a fiscal year’s 

grant funds. Positions are often filled in time periods after the year in which they are awarded. 

For example, a grantee may receive a grant in fiscal year 2018 but not fill all positions until 

fiscal 2019. All positions related to this grant would be considered Program Year 2018 

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positions, irrespective of the fiscal year in which they are filled. The Reduced Part-time 

category below includes Reduced Halftime, Quarter time, Minimum time, and AmeriCorps 

Affiliates. 

Table 4 

Factors Affecting the National Service Trust Fund 

Program Year 

2015 2016 2017 2018 2019 

Member enrollments in 

the Trust 68,947 70,168 68,084 65,460 

Percent of members 

who earned an 

education award 83.10% 82.64% 0.00% 80.46% 

Percent of earned 

education awards used 65.81% 58.20% 0.00% 27.23% 

Breakout of enrollment 

by term type: 

Full-time 54% 51% 50% 49% 

Part-time 13% 14% 14% 13% 

Reduced Part-time 33% 35% 35% 39% 

35,721 

65.20% 

20.43% 

70% 

0% 

30% 

The Program Year data used throughout these tables reflect all enrollments recorded through the 

reporting period. Prior year enrollment numbers may change slightly from time to time due to 

corrections or late reporting by grantees. The percentage of members who earned an award in 

Table 4 is calculated by taking the number of members who earned an award divided by the total 

number of members who have ended service. For example, for 2018: 

Enrolled: 64,246 

Still Earning: 9,615 

Completed: 54,631 (Enrolled less Still Earning) 

Awards Earned: 45,222 

% Earned: 82.78% (Awards Earned divided by Completed) 

Tables 5 and 6 present information on the budgetary resources and obligations of the Trust, 

including the Trust Reserve. The schedules present information on a budgetary basis, which 

represents the accounting used to determine compliance with the Anti-Deficiency Act. CNCS 

records Trust obligations at the time it awards AmeriCorps State & National grants or at the time 

it enters into an enforceable agreement with AmeriCorps VISTA and NCCC members 

The amounts obligated in the Trust are based on the estimated value of the education benefit 

discounted for estimated enrollment, earning and usage factors and the time value of money. For 

FY 2019, these factors are the full value of the Segal AmeriCorps Education Award, a 100 

percent enrollment rate (which allows for refills), an Authorized to Used rate of 69.31%, an 

Earning to Used rate of 69.09%, and an Earned to Used rate of 81.99%Under the National and 

Community Service Act, as amended, awards earned by members over age 55 can be transferred 

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OTHER INFORMATION 

to an eligible beneficiary. For budgetary purposes we project that all transferable awards will 

eventually be used. Obligations are periodically adjusted to reflect current earning and usage 

projections. 

FEMA Corps is a unit of AmeriCorps' National Civilian Community Corps (NCCC) whose 

members are devoted solely to FEMA disaster response and recovery efforts. The five-year 

agreement provides for a service corps which compliments and supports FEMA's current 

disaster workforce. While FEMA provides funding for the Education Awards for the FEMA 

Corps members, they are shown in tables 5 and 6 as part of our budgetary and obligation 

activity. 

Table 5 

Corporation for National and Community Service 

National Service Trust 

Schedule of Budgetary Activity for the Period Ended September 19, 2019 (000s) 

Recovery FEMA General Other Consolidated Act Corps Fund 

Funds Available at October 1 1,882 3 605 - 2,490

Reserve Funds 3,500 46,697 50,197

Total Starting Funds 5,382 3 605 46,697 52,687

Budgetary Resources 

Fiscal Year Appropriation 25 - - 224,840 224,865 

Less Unapportioned - - - (237,296) (237,296) 

Deobligation Prior Year Positions (net) - - - - -

Collection of Audit Receivables - - - 62 62 

Less: Additions to Trust Reserve - - - - -

Total Budgetary Resources 5,407 3 605 34,303 40,318 

Obligations 

Education Awards (24) - - (231,343) (231,367) 

Interest Forbearance (1) - - 169,293 169,292 

Total Obligations (25) - - (62,050) (62,075) 

Commitments 

Education Awards - - - (1,251) (1,251) 

Interest Forbearance - - - - -

Total Commitments - - - (1,251) (1,251) 

Less Funds in Reserve (3,500) - - (46,697) (50,197) 

Funds Available for Obligation 1,882 3 605 (75,695) (73,205) 

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OTHER INFORMATION 

Table 6 

Corporation for National and Community Service 

National Service Trust 

Schedule of Trust Obligations as of September 19, 2019 (000s) 

Trust 

Recovery Trust FEMA General 

Resources Act Other Corps Fund Consolidated 

Fund Balance with Treasury 8,595 56 4,787 230,454 

Investments, Net 0 - 5,892 749,246

Interest Receivable 1 - 0 942 

Accounts Receivable - - - -

Subtotal 8,596 56 10,679 980,641 

Less: 

Cumulative Trust Reserve (3,500) - - (46,697)

Receivables Not Available for 

Obligation (1) - (31) (4,647)

Unapportioned - - - (237,296) 

Total Resources 5,095 56 10,648 692,001 

Unliquidated Obligations 

Education 

Awards (3,102) (50) (9,148) (780,687) 

Interest Forbearance (103) (2) 5 169,293 

Total Unliquidated Obligations (3,205) (52) (9,143) (611,394) 

Commitments 

Education Awards - - - (1,251) 

Interest Forbearance - - - -

Total Commitments - - - (1,251) 

Funds Available for Obligation 1,890 3 1,505 79,357 

243,892 

755,137 

942 

-

999,972 

(50,197) 

(4,678) 

(237,296) 

707,800 

(792,987) 

169,193 

(623,794) 

(1,251) 

-

(1,251) 

82,755 

Enrollment Activity 

Table 7 presents cumulative data to date on Trust enrollments, education awards earned and used 

for Program Years 1994 through 2019 as well as Recovery Act positions. 

Table 7 

Program 

Year 

Trust Enrollment Activity – Program Years 1994 through September 19, 2019 

Members Earned 

Members Earning or an Did Not Amount Amount 

Type Enrolled Not Exited Award Earn Earned Used 

1994 

through 

2009 

Full Time 405,978 3 324,848 81,127 1,498,770,098 1,213,229,011 

Part-time 167,203 1 111,958 55,244 255,668,441 183,324,186 

Reduced Part- 228,144 3 179,938 48,203 199,167,584 152,306,591 time 

Total 801,325 7 616,744 184,574 1,953,606,122 1,548,859,788 

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OTHER INFORMATION 

Program 

Year Type 

Members 

Enrolled 

Members 

Earning or 

Not Exited 

Earned 

an 

Award 

Did Not 

Earn 

Amount 

Earned 

Amount 

Used 

2010 

2010 

2010 

Full Time 

Part-time 

Reduced Parttime 

37,721 

11,430 

39,211 

5 

4 

4 

33,286 

8,784 

31,759 

4,430 

2,642 

7,448 

175,564,059 

22,961,157 

38,779,558 

147,321,483 

16,313,350 

28,222,636 

Total 88,362 13 73,829 14,520 237,304,774 191,857,468 

2011 

2011 

2011 

Full Time 

Part-time 

Reduced Parttime 

35,764 

10,351 

33,085 

2 

2 

1 

31,465 

8,377 

27,116 

4,297 

1,972 

5,968 

170,191,819 

22,515,239 

35,393,399 

141,552,706 

15,467,808 

25,866,897 

Total 79,200 5 66,958 12,237 228,100,456 182,887,411 

2012 

2012 

2012 

Full Time 

Part-time 

Reduced Parttime 

36,273 

9,577 

29,144 

4 

1 

0 

31,895 

7,771 

23,841 

4,374 

1,805 

5,303 

171,046,684 

21,026,223 

31,582,835 

139,083,964 

14,010,222 

22,353,851 

Total 74,994 5 63,507 11,482 223,655,742 175,448,037 

2013 

2013 

2013 

Full Time 

Part-time 

Reduced Parttime 

37,043 

8,783 

25,315 

4 

0 

1 

32,239 

6,889 

20,518 

4,800 

1,894 

4,796 

173,380,017 

18,664,779 

27,591,639 

136,266,116 

11,514,003 

18,738,623 

Total 71,141 5 59,646 11,490 219,636,435 166,518,742 

2014 

2014 

2014 

Full Time 

Part-time 

Reduced Parttime 

37,969 

8,662 

24,018 

12 

0 

5 

32,783 

6,746 

19,380 

5,174 

1,916 

4,633 

179,128,116 

18,555,164 

26,420,617 

132,791,825 

10,277,874 

16,978,351 

Total 70,649 17 58,909 11,723 224,103,897 160,048,051 

2015 

2015 

2015 

Full Time 

Part-time 

Reduced Parttime 

37,187 

9,173 

22,587 

22 

9 

1 

31,596 

7,142 

18,533 

5,569 

2,022 

4,053 

174,752,285 

19,867,847 

25,654,244 

119,205,441 

10,181,157 

15,568,819 

Total 68,947 32 57,271 11,644 220,274,376 144,955,417 

2016 

2016 

2016 

Full Time 

Part-time 

Reduced Parttime 

35,514 

9,577 

24,498 

79 

14 

30 

29,726 

7,381 

20,228 

5,709 

2,182 

4,240 

165,541,121 

20,687,282 

28,204,596 

99,581,130 

9,213,596 

16,070,559 

Total 69,589 123 57,335 12,131 214,432,999 124,865,285 

2017 

2017 

2017 

Full Time 

Part-time 

Reduced Parttime 

34,107 

9,381 

24,147 

62 

29 

272 

28,209 

6,798 

19,792 

5,836 

2,554 

4,083 

157,344,033 

19,134,693 

27,832,173 

77,270,355 

6,579,277 

13,528,593 

Total 67,635 363 54,799 12,473 204,310,898 97,378,224 

2018 

2018 

2018 

2018 

Full Time 

Part-time 

Reduced Parttime 

Affiliate 

31,809 

8,232 

25,336 

83 

2,246 

2,301 

4,264 

14 

24,323 

4,068 

17,115 

62 

5,240 

1,863 

3,957 

7 

137,540,976 

11,543,874 

26,657,004 

20,656 

39,586,082 

1,698,319 

6,570,717 

2,832 

Total 65,460 8,825 45,568 11,067 175,762,510 47,857,950 

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OTHER INFORMATION 

Members Earned 

Program Members Earning or an Did Not Amount Amount 

Year Type Enrolled Not Exited Award Earn Earned Used 

2019 Full Time 24,875 23,371 455 1,049 2,594,126 437,298 

2019 Part-time 0 0 0 0 0 0 

Reduced 2019 Part-time 10,846 8,798 1,861 187 2,397,430 582,296 

2019 Affiliate 0 0 0 0 0 0 

Total 35,721 32,169 2,316 1,236 4,991,556 1,019,594 

Cumulative to Date 1,493,023 41,564 1,156,882 294,577 3,906,179,765 2,841,695,967 

Page | 134 
2019 

CORORATION FOR NATIONAL AND COMMUNITY SERVICE

250 E Street SW

Washington, DC 20525

CORORATION FOR NATIONAL AND COMMUNITY SERVICE 

250 E Street SW 

Washington, DC 20525