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Budget Office 

2/10/2020 

Corporation for 

National and 

Community Service 

FY 2021 CONGRESSIONAL BUDGET JUSTIFICATION 
CONTENTS 

AGENCY OVERVIEW 

 

 

....................................................................................................................................... 1 

FY 2021 FUNDING REQUEST .......................................................................................................................... 2 

FY 2021 AGENCY BUDGET REQUEST........................................................................................................... 2 

FY 2021 BUDGET BILL LANGUAGE AND ANALYSIS...................................................................................... 5 

MISSION PRIORITY: OPTIMIZE OPERATIONS ............................................................................................... 9 

SUPPLEMENTAL A – THE GOOD ACCOUNTING OBLIGATION IN GOVERNMENT ACT ................................ 11 
AGENCY OVERVIEW 

 

 

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 by providing grants to organizations that host program participants for 

specific service projects. CNCS delivers on its mission primarily through its dedicated national 

service staff, program participants, and many partners that include grantees, project sponsors 

and State Service Commissions. 

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 on a competitive basis and manages these grants directly. 

CNCS also directly administers the Senior Corps programs (RSVP, Foster Grandparent and Senior 

Companion programs) AmeriCorps Volunteers in Service to America (VISTA) and AmeriCorps 

National Civilian Community Corps (NCCC) programs. 

The following sections include CNCS’s budget request for fiscal year (FY) 2021 and related 

information. 

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FY 2021 FUNDING REQUEST 

Budget Summary ($ in thousands) 

 

 

 

 

 

 

 

 

 

 

-

-

FY 2019 

Enacted 

FY 2020 

Enacted 

FY 2021 

Pres Bud 

$ Delta 

(FY 2021 vs FY 2020) 

% Delta 

(FY 2021 vs FY 2020) 

CNCS Total $1,082,958 $1,104,358 $81,696 ($1,022,662) 93% 

Operating Expenses $786,629 $806,529 $30,105 ($776,424) 96% 

AmeriCorps SN $425,010 $428,510 $2,224 ($426,286) -99% 

AmeriCorps VISTA $92,364 $93,364 $4,665 ($88,699) -95% 

AmeriCorps NCCC $32,000 $32,500 $22,883 ($9,617) -30% 

State Commission Support $17,538 $17,538 $0 ($17,538) -100.0% 

National Senior Service Corps $208,117 $221,017 $333 ($220,684) -99.8% 

Foster Grandparents Program $110,899 $118,799 $111 ($118,688) -99.9% 

Senior Companion Program $46,863 $50,863 $111 ($50,752) -99.8% 

Retired Senior Volunteer Program $50,355 $51,355 $111 ($51,244) -99.8% 

Innovation and Demonstration $7,600 $9,600 $0 ($9,600) -100.0% 

Innovation, Demonstration, & Other $2,200 $3,200 $0 ($3,200) -100.0% 

Volunteer Generation Fund $5,400 $6,400 $0 ($6,400) -100.0% 

Evaluation $4,000 $4,000 $0 ($4,000) -100.0% 

National Service Trust $206,842 $208,342 $0 ($208,342) -100.0% 

Salaries and Expenses $83,737 $83,737 $47,333 ($36,404) -43% 

OIG $5,750 $5,750 $4,258 ($1,492) -26% 

FY 2021 AGENCY BUDGET REQUEST 

The FY 2021 Budget delivers on the President’s promise to advance the safety and security of 

the American people without adding to the deficit, and does so by setting priorities and 

redefining the role of the federal government. As part of this framework, the Budget proposes 

to eliminate CNCS, returning responsibility to fund national service and volunteerism to the 

private and nonprofit sectors. 

The FY 2021 Budget request of $81.7 million will support the orderly shutdown of CNCS 

operations. The request includes $47.3 million for salaries and expenses. The salaries and 

expenses funding will provide $30.4 million for staff salaries during the year and the costs 

associated with staff buyouts, early retirements, and reductions in force; $11.7 million for 

agency operations; and $5.2 million for facility operations until the agency closure is complete. 

The Budget request includes $22.9 million for the final year of AmeriCorps NCCC operations and 

$7.2 million for managing existing classes during their final year. 

The Budget request provides $4.3 million for the orderly shutdown of the Office of Inspector 

General, as part of the proposal to eliminate CNCS. This amount includes $10,500 for training 

and $12,000 to support the Council of the Inspectors General on Integrity and Efficiency. 

The IG has provided a special message, included at the end of this document. 

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AmeriCorps State and National 

With funds distributed by States, Territories, Tribes, and community-based organizations, 

members serve full or part-time on projects that align with certain priority areas including 

disaster services, economic opportunity, and education. 

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 working to solve local challenges. 

AmeriCorps National Civilian Community Corps (NCCC) 

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

AmeriCorps NCCC members are deployed to address community needs, which include 

responding to natural disasters, building homes for low-income families, and helping to keep at 

risk youth engaged in school. 

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-supported 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. 

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. 

Senior Corps RSVP 

RSVP engages the skills, talents, and experience of volunteers age 55 and older to meet a wide 

range of community needs. RSVP volunteers help seniors live independently in their homes, 

tutor and mentor at-risk youth, help communities recover from disasters, and expand economic 

opportunities for veterans and their families. 

Senior Corps Foster Grandparent Program 

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

connects volunteers age 55 and over 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. 

Senior Corps Senior Companion Program 

The Senior Companion Program engages volunteers, age 55 and over, in providing in-home 

support and companionship to adults who have difficulty with daily living tasks such as shopping 

or paying bills. 

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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 nonprofit and voluntary organizations broaden their volunteer base, more 

effectively recruit and retain volunteers, expand opportunity for those who serve, and increase 

their impact on community challenges. 

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. 

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 

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. 

Office of Inspector General 

The Office of Inspector General provides an independent assessment of agency operations, 

primarily through audits, inspections and investigations, with a goal of detecting and preventing 

fraud, waste, and abuse. 

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FY 2021 BUDGET BILL LANGUAGE AND ANALYSIS 

Operating Expenses 

For necessary expenses for the Corporation for National and Community Service (referred to in 

this title as "CNCS") to carry out the Domestic Volunteer Service Act of 1973 (referred to in this 

title as "1973 Act") and the National and Community Service Act of 1990 (referred to in this title 

as "1990 Act"), [$806,529,000] $30,105,000, notwithstanding sections 198B(b)(3), 198S(g), 

501(a)(4)(C), and 501(a)(4)(F) of the 1990 Act: Provided, That, [of the amounts provided under 

this heading: (1) up to 1 percent of program grant funds may be used to defray the costs of 

conducting grant application reviews, including the use of outside peer reviewers and electronic 

management of the grants cycle; (2) $17,538,000 shall be available to provide assistance to 

State commissions on national and community service, under section 126(a) of the 1990 Act and 

notwithstanding section 501(a)(5)(B) of the 1990 Act; (3) $32,500,000] $22,883,000 shall be 

available to carry out subtitle E of the 1990 Act[; and (4) $6,400,000 shall be available for 

expenses authorized under section 501(a)(4)(F) of the 1990 Act, which, notwithstanding the 

provisions of section 198P shall be awarded by CNCS on a competitive basis: Provided further, 

That for the purposes of carrying out the 1990 Act, satisfying the requirements in section 

122(c)(1)(D) may include a determination of need by the local community]. Notwithstanding any 

other provision of law— 

(1) CNCS may not incur obligations under subtitle B, subtitle C (except as needed to fulfill the 

requirements of sections 141(d) and (e)), subtitles F and H, section 193A(g)(3) of subtitle G, or 

subtitles H and J of the 1990 Act; 

(2) CNCS may not approve any national service positions under section 123 of the 1990 Act; 

(3) $22,883,000 shall be available to carry out subtitle E of the 1990 Act; 

(4) CNCS may not assign volunteers under Title I of the 1973 Act; and 

(5) CNCS may not incur obligations under Title II of the 1973 Act. 

(Departments of Labor, Health and Human Services, and Education, and Related Agencies 

Appropriations Act, 2020) 

Salaries and Expenses 

For necessary expenses of administration as provided under section 501(a)(5) of the 1990 Act 

and under section 504(a) of the 1973 Act, including payment of salaries, authorized travel, hire 

of passenger motor vehicles, the rental of conference rooms in the District of Columbia, the 

employment of experts and consultants authorized under 5 U.S.C. 3109, and not to exceed 

$2,500 for official reception and representation expenses, [$83,737,000] $47,333,000. 

(Departments of Labor, Health and Human Services, and Education, and Related Agencies 

Appropriations Act, 2020) 

National Service Trust Fund 

[For payment to the National Service Trust established under subtitle D of title I of the 1990 Act, 

$208,342,000, to remain available until expended: Provided, That CNCS may transfer additional 

funds from the amount provided within "Operating Expenses" allocated to grants under subtitle 

C of title I of the 1990 Act to the National Service Trust upon determination that such transfer is 

necessary to support the activities of national service participants and after notice is transmitted 

to the Committees on Appropriations of the House of Representatives and the Senate: Provided 

further, That amounts appropriated for or transferred to the National Service Trust may be 

invested under section 145(b) of the 1990 Act without regard to the requirement to apportion 

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funds under 31 U.S.C. 1513(b).] (Departments of Labor, Health and Human Services, and 

Education, and Related Agencies Appropriations Act, 2020) 

Office of Inspector General 

For necessary expenses of the Office of Inspector General in carrying out the Inspector General 

Act of 1978, [$5,750,000] $4,258,000. (Departments of Labor, Health and Human Services, and 

Education, and Related Agencies Appropriations Act, 2020) 

Administrative Provisions 

(INCLUDING TRANSFER AUTHORITY AND CANCELLATION) 

SEC. 401. AmeriCorps programs receiving grants under the National Service Trust program shall 

meet an overall minimum share requirement of 24 percent for the first 3 years that they receive 

AmeriCorps funding, and thereafter shall meet the overall minimum share requirement as 

provided in section 2521.60 of title 45, Code of Federal Regulations, without regard to the 

operating costs match requirement in section 121(e) or the member support Federal share 

limitations in section 140 of the 1990 Act, and subject to partial waiver consistent with section 

2521.70 of title 45, Code of Federal Regulations. 

SEC. 402. In addition to the requirements in section 146(a) of the 1990 Act, use of an 

educational award for the purpose described in section 148(a)(4) shall be limited to individuals 

who are veterans as defined under section 101 of the Act. 

SEC. 403. For the purpose of carrying out section 189D of the 1990 Act— 

(a) entities described in paragraph (a) of such section shall be considered "qualified 

entities" under section 3 of the National Child Protection Act of 1993 ("NCPA"); 

(b) individuals described in such section shall be considered "volunteers" under section 

3 of NCPA; and 

(c) consistent with Public Law 92–544, State Commissions on National and Community 

Service established pursuant to section 178 of the 1990 Act are authorized to receive 

criminal history record information. 

(TRANSFER AUTHORITY) 

SEC. 404. Only for purposes of effectuating a transfer of appropriated funds from any account 

under the heading "Corporation for National and Community Service" to any executive agency 

under 31 U.S.C. 1531, the term "executive agency" as used in section 1531 shall apply to the 

Corporation for National and Community Service. 

(CANCELLATION) 

SEC. 405. Of the unobligated balances available in the National Service Trust Fund, identified by 

the Treasury Appropriation Fund Symbol 95X8267, $120,000,000 are hereby permanently 

cancelled. 

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Bill Language and Analysis 

Language Provision/Change Explanation 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating Expenses The agency is proposed for elimination in FY 2021. Funding 

is included only for the purposes of orderly shutdown for 

AmeriCorps State and National, AmeriCorps NCCC, 

AmeriCorps VISTA terms of service and the conclusion of 

the Senior Corps programs 

National Service Trust The agency is proposed for elimination in FY 2021, 

National Service Trust balances remain available for future 

payment of outstanding obligations. Therefore, no new 

funding is needed for the National Service Trust. 

Salaries and Expenses The agency is proposed for elimination in FY 2021. Funding 

is provided for the orderly shutdown of agency operations 

in FY 2021. 

Office of Inspector General The agency is proposed for elimination in FY 2021. Funding 

is provided for the orderly shutdown of OIG operations in 

FY 2021. 

The agency is proposed for elimination in FY 2021. This 

language facilitates the orderly winding down of CNCS 

operations in FY 2021 by making the funding transfer 

authorities under 31 U.S.C. 1531 applicable to CNCS 

appropriations. 

The agency is proposed for elimination in FY 2021. The 

National Service Trust provides Education Awards for 

eligible AmeriCorps members who successfully complete 

their terms of service in an AmeriCorps program. This 

language cancels $120 million in excess reserve balances 

not required for liquidating Trust obligations. 

Administrative Provisions 

New Sec. 404 added: 

Only for purposes of effectuating a transfer 

of appropriated funds from any account 

under the heading "Corporation for National 

and Community Service" to any executive 

agency under 31 U.S.C. 1531, the term 

"executive agency" as used in section 1531 

shall apply to the Corporation for National 

and Community Service. 

New Sec. 405 added: 

Of the unobligated balances available in the 

National Service Trust Fund, identified by the 

Treasury Appropriation Fund Symbol 

95X8267, $120,000,000 are hereby 

permanently cancelled. 

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-

Salaries and Expenses 

Budget Item 

FY 2019 

Enacted 

FY 2020 

Enacted 

FY 2021 Pres 

Bud 

$ Delta 

(FY 2021 vs FY 2020) 

% Delta 

(FY 2021 vs FY 2020) 

Salaries $40,220 $40,220 $22,521 ($17,699) -44% 

Other personnel compensation $715 $715 $500 ($215) -30% 

Civilian personnel benefits $11,344 $11,344 $7,413 ($3,931) -35% 

Total personnel compensation $52,279 $52,279 $30,434 ($21,845) -42% 

Travel and transportation of persons $1,650 $1,650 $80 ($1,570) -95% 

Rental payments to GSA $7,600 $7,600 $5,200 ($2,400) -32% 

Communication, utilities, and 

miscellaneous services $856 $856 $856 $0 0% 

Other services $21,156 $21,156 $10,713 ($10,443) -49% 

Supplies and materials $196 $196 $50 ($146) -74% 

Full Time Equivalents 426 426 397 -29 -7% 

Total $83,737 $83,737 $47,333 ($36,404) 43% 

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MISSION PRIORITY: OPTIMIZE OPERATIONS 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

In FY 2018, CNCS announced a six-part plan to improve agency operations, consistent with 

principles set forth in the President’s Management Agenda1 and responsive to concerns raised 

over many years by Congress, the Government Accountability Office and CNCS’s Inspector 

General2

. The plan benefits from extensive input received from stakeholders prior to and 

following announcement of the plan and incorporates risk management strategies. Below are 

the six management objectives, with progress to date: 

• Strengthen business operations 

• Strengthen grants management and monitoring 

• Prioritize evidence-based interventions 

• Simplify and streamline the application process 

• Simplify and strengthen the CNCS brand 

• Align workplaces and the workforce 

Strengthen business operations 

• Began the process to migrate certain accounting, procurement, and human capital functions 

to a shared services platform operated by the Administrative Resource Center (ARC) within 

Department of Treasury. These changes are intended to improve regulatory compliance, 

strengthen consistency and reliability of services, and enhance cost-efficiency. 

• Launched a vendor tool available for grantees to conduct streamlined and compliant 

NSOPW and state criminal history checks. This new vendor complemented the existing 

vendor that has been in place to conduct FBI criminal history 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. An initial testing and analysis found 

use of the vendor resolved 88 percent of National Service Criminal History Check (NSCHC)-

related improper payments. These results were encouraging and reveal CNCS’s efforts to 

help grantees significantly improve their NSCHC compliance rate. 

Strengthen grants management and monitoring 

• Implemented CNCS’s new grant management and monitoring operating model for the first 

three of eight regions across the country, with the remaining five on track for 

implementation by mid-year 2020. The new model positions CNCS to address weaknesses 

that existed in the legacy compliance monitoring structure; improve service consistency by 

addressing disparities in workload exacerbated by the legacy state-by-state staffing model; 

simplify CNCS points of contact for grantees’ day-to-day grant and project management; 

bring to bear the full menu of national service programs for assessing solutions to a 

1 https://www.performance.gov/PMA/PMA.html 

2 The CNCS Office of Inspector General’s “FY17 Management Challenges” report identified five broad categories of 

challenges that it recommends CNCS address in the coming year, each of which is addressed by the agency’s six-part 

plan. The report emphasizes the urgency: “In a constrained budget environment, government agencies face 

considerable pressure to maximize the efficiency of their internal operations as they strive to ‘do more with less.’ The 

need is particularly acute at CNCS, where historic underinvestment in personnel and infrastructure, coupled with 

increasing demands and rising standards, requires rapid improvement across the agency.” 

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community’s challenge; and reduce high levels of staff attrition by providing more robust 

career ladders and options for staff. 

Prioritize evidence-based interventions 

• Continue efforts to increase the number of CNCS’s grantees that adopt evidence-based 

interventions, and assess and evaluate those interventions rigorously. 

Simplify and streamline the application process 

• Streamlined the number of performance metric choices in FY19 award applications, 

reducing burden on grant applicants. As CNCS modernizes its underlying grant management 

technology, it will evaluate the potential for additional efficiencies and simplification of the 

application process. 

Simplify and strengthen the CNCS brand 

• Began analysis of CNCS’s brands, including relative levels of public awareness and brand 

association. Today, CNCS has more than a dozen brands and visual identities, which creates 

confusion among the public and contributes to low levels of awareness and brand 

association. 

Align workplaces and the workforce 

• Transitioned to a regional office space model for the first three of eight regions across the 

country, with the remaining five on track for implementation by mid-year 2020. This new 

structure avoids increasing costs to maintain the agency’s previous state office space 

network – 74 percent of which had three or fewer people - to keep more resources in the 

field to support grantees, sponsors, members, and communities. 

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SUPPLEMENTAL A THE GOOD ACCOUNTING OBLIGATION IN GOVERNMENT ACT 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

–

In accordance with The Good Accounting Obligation in Government Act (Public Law 115-414), 

CNCS is providing the information below and in related tables on the following pages. 

Summary 

CNCS has 140 recommendations that the GAO or OIG have reported as open. There are 7 open 

GAO recommendations. In CNCS’s Semi-Annual Report (SAR) 19-02, the CNCS-OIG provided a list 

of 84 Open Unimplemented Recommendations (OUR). CNCS believes that only 12 remain 

unresolved. CNCS found 44 to be closed by agency action or a determination that the issue 

cannot be addressed. In addition, 280 of the OIG’s OURs are not yet due – these OURs are 

scheduled for completion by October 2020. In addition, there are an additional 49 

recommendations which are open from the 2018 Financial Statement Report. These 49 OURs 

are expected to be resolved with the full implementation of the agency's Transformation and 

Sustainability Plan. CNCS remains committed to addressing all recommendations and works to 

implement the recommendation and resolve outstanding concerns. The table below includes all 

GAO and OIG open recommendations that have been open for not less than one year and for 

which final action has not been taken with the current status and timeline for resolution. 

Status Codes1. CNCS has started implementation of the recommendation, and: 

(a.) CNCS plans to fully address it by October 2020. (82) 

(b.) the recommendation pertains to a long-term activity related to the risk assessment. CNCS 

expects to conduct validation on an ongoing basis. (1) 

2. The recommendation has been partially implemented and: 

(a.) will be fully addressed by July 2020. (1) 

(b.) will be fully addressed by July 2020 and will be validated as part of the FY20 FISMA 

evaluation. (2) 

(c.) will be fully addressed by October 2020. (2) 

(d.) the implementation process is ongoing due to the maturity model approach CNCS is 

employing. Phase 1, which is validation and testing of the first 31 indicators, is scheduled to 

be complete Q2 of FY2020. (1) 

(e.) will be fully addressed by FY2021. (1) 

(f.) and a revised grantee risk assessment is in development. (1) 

3. CNCS intends to implement this recommendation, and a timeframe for completion will be 

provided after specific project plans are developed. (3) 

4. CNCS is awaiting the purchase of the additional licenses to create a single view of all mobile 

devices. Estimated time of completion is July 2020. (1) 

5. Implementation is dependent upon CNCS’s award of the EIS contract. The estimated 

timeframe for closure will be determined, dependent upon the award and execution of the EIS 

contract. (1) 

6. CNCS disagrees with this recommendation and: 

(a.) has taken final action and classifies the recommendation as closed. (38) 

(b.) plans to take final action by October 2020. (5) 

(c.) plans to take final action by October 2020. Please note, this recommendation is no longer 

valid as CNCS cancelled its migration to the Grants and Member Modernization (GMM) 

program. (1) 

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Report No. Report Title Date Issued Recommendation 

Status 

Code 

GAO 17-

267 

Information Technology 

Modernization: Corporation for 

National and Community Service 

Needs to Develop a System That 

Supports Grant Monitoring 

8/17/2017 Recommendation No. 1: The Chief Executive Officer should 

direct the Chief Information Officer to take steps needed to 

ensure that system requirements are defined to align with the 

business needs of CNCS's future risk-based grants monitoring 

process. 

3 

GAO 17-

267 

Information Technology 

Modernization: Corporation for 

National and Community Service 

Needs to Develop a System That 

Supports Grant Monitoring 

8/17/2017 Recommendation No. 2: The Chief Executive Officer should 

direct the Chief Information Officer to ensure that the system 

development project schedule identifies in the baseline both 

planned and actual dates for completing all project-level 

activities, and can be used to monitor and measure progress of 

the grant monitoring system project. 

3 

GAO 17-

267 

Information Technology 

Modernization: Corporation for 

National and Community Service 

Needs to Develop a System That 

Supports Grant Monitoring 

8/17/2017 Recommendation No. 3: The Chief Executive Officer should 

direct the Chief Information Officer to ensure that test plans 

are defined and implemented to include the second version of 

the grant monitoring system in all stages of testing during 

development, and results of initial stages are approved before 

conducting subsequent test stages. 

3 

GAO 17-90 Monitoring Efforts by Corporation 

for National and Community 

Service Could Be Improved 

3/21/2017 Recommendation No. 1: To improve CNCS's efforts to move 

toward a risk-based process for monitoring grants and to 

improve its capacity for monitoring grantee compliance, the 

Chief Executive Officer of the Corporation for National and 

Community Service should ensure that CNCS completes its 

efforts to benchmark its assessment criteria and scoring 

process to further develop a risk-based approach to grant 

monitoring and that information from this effort is used to (a) 

score the indicators so that the riskiest grants get the highest 

scores; (b) revise the assessment indicators to meaningfully 

cover all identifiable risks, including fraud and improper 

payments; and (c) document decisions on how indicators are 

selected and weighted. 

2.d. 

GAO 17-90 Monitoring Efforts by Corporation 

for National and Community 

Service Could Be Improved 

3/21/2017 Recommendation No. 3: To improve CNCS's efforts to move 

toward a risk-based process for monitoring grants and to 

improve its capacity for monitoring grantee compliance, the 

Chief Executive Officer of the Corporation for National and 

Community Service should review monitoring protocols, 

including the level of information collected for oversight of 

subrecipients' activities such as criminal history checks, and 

enhance protocols, as appropriate. 

2.c. 

GAO 17-90 Monitoring Efforts by Corporation 

for National and Community 

Service Could Be Improved 

3/21/2017 Recommendation No. 4: To improve CNCS's efforts to move 

toward a risk-based process for monitoring grants and to 

improve its capacity for monitoring grantee compliance, the 

Chief Executive Officer of the Corporation for National and 

Community Service should establish activities to systematically 

evaluate grant monitoring results. 

2.e. 

GAO 17-90 Monitoring Efforts by Corporation 

for National and Community 

Service Could Be Improved 

3/21/2017 Recommendation No. 6: To improve CNCS's efforts to move 

toward a risk-based process for monitoring grants and to 

improve its capacity for monitoring grantee compliance, the 

Chief Executive Officer of the Corporation for National and 

Community Service should, as part of CNCS's efforts to develop 

an employee development program, update critical 

2.c. 

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competencies for grant monitoring, and establish a training 

planning process linked with agency goals and these 

competencies. 

CNCS OIG 

12-04 

Audit of Earned Education Awards 

Resulting from Compelling 

Personal Circumstances 

11/9/2011 SAR 19-02, OIG OUR Recommendation No. 1: Rec. No. 3(b): 

Implement the text description functionality in the 

MyAmeriCorps Portal to allow grantee personnel –to 

document the Compelling Personal Circumstances 

justifications. 

6.a. 

CNCS OIG 

12-04 

Audit of Earned Education Awards 

Resulting from Compelling 

Personal Circumstances 

11/9/2011 SAR 19-02, OIG OUR Recommendation No. 2: Rec. No. 3(c): 

Implement monitoring controls requiring a secondary level of 

review of each approved partial education award. 

6.a. 

CNCS OIG 

13-06 

Agreed-Upon Procedures for 

Corporation for National and 

Community Service Grants 

Awarded to Edna McConnell Clark 

Foundation 

6/6/2013 SAR 19-02, OIG OUR Recommendation No. 3: Rec. 1(c): Revise 

the Frequently Asked Questions for National Service Criminal 

History Checks to require searches to be conducted for 

employees with maiden, married or former married names. 

6.a. 

CNCS OIG 

14-09 

Audit of Blanket Purchase 

Agreements for Professional 

Consulting Services 

6/20/2014 SAR 19-02, OIG OUR Recommendation No. 4: Rec. No. 2: A 

central review committee (including a representative of the 

Office of Procurement Services) approve any consulting 

projects that exceed pre-established cost thresholds. 

6.b. 

CNCS OIG 

15-06 

Audit of Corporation for National 

and Community Service 

Cooperative Agreements Awarded 

to AFYA Incorporated and 

Education Northwest 

6/25/2015 SAR 19-02, OIG OUR Recommendation No. 5: Rec. No. 1: 

Identify risk areas for the training and technical assistance 

cooperative agreements and develop indicators to assess 

associated risks. Indicators could include special terms and 

conditions of the cooperative agreement, the status of a 

grantee's Negotiated Indirect Cost Rate Agreement, fraud risk 

indicators, deficiencies identified in prior OIG and non-OIG 

audits of the grantee, prior Corporation desk reviews, and 

prior Corporation site visits of the grantee. 

6.b. 

CNCS OIG 

15-06 

Audit of Corporation for National 

and Community Service 

Cooperative Agreements Awarded 

to AFYA Incorporated and 

Education Northwest 

6/25/2015 SAR 19-02, OIG OUR Recommendation No. 6: Rec. No. 2: 

Establish customized monitoring priorities, plans, and 

procedures based on programmatic and financial risk 

assessments developed in accordance with specific 

requirements of training and technical assistance cooperative 

agreements. 

6.b. 

Various Risk Management (multiple 

reports) 

N/A SAR 19-02, OIG OUR Recommendation No. 7: Various: 

Develop a risk-based process for monitoring grants, to replace 

its one-size-fits-all approach that uses risk assessment criteria 

developed for traditional cost reimbursement grants for fixed 

amount grants and grants for technical training and 

assistance. This system understates and/or ignores risks 

inherent in those other grants. 

2.f. 

Various Risk Management (multiple 

reports) 

N/A SAR 19-02, OIG OUR Recommendation No. 8: Various: CNCS 

should validate its risk indicators for all grants against 

outcomes or use outcomes to identify other factors that could 

sharpen its analysis. 

1.b. 

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CNCS OIG 

16-05 

OIG 5-13-16 response to DMD for 

Audit of Corporation for National 

& Community Service Grants 

Awarded to Hoopa Valley Tribe 

11/13/2015 SAR 19-02, OIG OUR Recommendation No. 9: Rec. No. 1(a): 

Impose stronger enforcement approach to CHC violations that 

establishes effective penalties, recognizes the high risk that 

CHC violations impose on our beneficiary and grantee 

community, and incentives strong risk management. 

6.b. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 10: Rec. No. 1(a): 

Increase impact of national service by targeting resources 

cost-effectively; scale back NCCC and scale up other programs 

that perform same/comparable activities. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 11: Rec. No. 1(b): 

Determine optimal size of NCCC based on factors in report and 

reduce/eliminate activities that can be performed by other 

CNCS programs at lower cost. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 12: Rec. No. 1(c): 

Work with Congress to reprogram funds from NCCC to other 

CNCS programs with comparable activities, to multiply effects 

of national service 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 13: Rec. No. 1(d): 

Enhance capacity of A-DRTs to deploy rapidly for disaster 

response. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 14: Rec. No. 1(e): 

Limit types of projects undertaken by NCCC for activities that 

can be performed by other CNCS programs and track the time 

devoted thereto. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 15: Rec. No. 2(a): 

Treat FEMA and NCCC separately for purposes of achieving 50 

participation by individuals from disadvantaged 

circumstances. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 16: Rec. No. 2(b): 

Develop comprehensive risk-based enrollment and retention 

strategy that includes identifying the characteristics that make 

individuals, including those from disadvantaged 

circumstances, successful; develop interview and application 

questions to identify those individuals. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 17: Rec. No. 2(f): 

Improve data on members from disadvantaged circumstances 

by looking at zip codes of residence, schools attended, receipt 

of public assistance in recent past, to reduce dependence on 

recruitment partners as only source of information. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 18: Rec. No. 2(g): 

Reduce reliance on existing recruitment partners and develop 

better screening of their referrals. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 19: Rec. No. 2(h): 

Inform recruiting partners of their high NCCC attrition rates so 

they can take appropriate action. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 20: Rec. No. 2(i): 

Develop a policy that limits recruitment of members from 

other Federal programs. 

6.a. 

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CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 21: Rec. No. 2(j): 

Identify community organizations/activities likely to engage 

highly motivated youths and families from disadvantaged 

circumstances (faith-based, immigrant, athletic programs, 

etc.) and recruit from those. Consider pilot with Baltimore 

Archdiocese or charter schools serving target populations. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 22: Rec. No. 2(l): 

Identify the support that would increase retention and provide 

it. Engage Foster Grandparents and other local community 

groups to provide support. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 23: Rec. No. 2(n): 

Set program and campus recruitment and retention goals. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 24: Rec. No. 2(o): 

Develop granular information regarding root causes of 

attrition with better exit interviews of members and interviews 

of peers, sponsors and campus leaders; use the information for 

recruiting, selection and support. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 25: Rec. No. 2(p): 

Right-size NCCC and grow the program only after enrollment 

and retention have improved above a predetermined level 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 26: Rec. No. 3(a): 

Collect timely, objective, substantive feedback from sponsors, 

measured against objective outcomes, with results broken out 

by campus. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 27: Rec. No. 3(b): 

Compare sponsor feedback to team leaders’ assessments of 

each project. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 28: Rec. No. 4(a): 

Establish policies/procedures that give greater weight to 

proximity and travel costs for disaster projects, i.e., where 

possible, send the nearest team. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 29: Rec. No. 4(b): 

Expect that nearest teams will respond to a disaster and that 

disaster response takes priority over other projects. 

6.a. 

CNCS OIG 

17-05 

Evaluation of the National Civilian 

Community Corps (NCCC) Program 

12/5/2016 SAR 19-02, OIG OUR Recommendation No. 30: Rec. No. 5(b): 

Connect NCCC alumni to non-profits in their home 

communities, to leverage the valuable training and experience 

provided by NCCC. 

6.a. 

CNCS OIG 

Manageme 

nt 

Challenges 

OIG Management Challenges -

Issued 12/07/2016 - Modernizing 

Information Technology 

12/7/2016 SAR 19-02, OIG OUR Recommendation No. 31: Rec. No. 4: 

Ensure careful management and close oversight by senior 

executives of the $43 million Grants and Member 

Management Modernization program, particularly because of 

the high-risk nature of this venture; the CNCS Office of 

Information Technology's lack of experience managing 

projects of this complexity and magnitude; the urgent need for 

better IT to support grant management; the amounts at risk; 

the lengthy delays already incurred; the expenditure of one 

third of the total estimated cost long before completing Phase 

1; and the lack of any planned delivery dates for Phases 2 and 

3. 

6.c. 

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CNCS OIG 

Manageme 

nt Alert 

OIG Management Alert - Issued 

11/03/2016 - NACHC Prohibited 

Activities: Missed Opportunities 

11/3/2016 SAR 19-02, OIG OUR Recommendation No. 32: Rec. No. 2: 

Identify all grantees and subgrantees whose service activities 

involve providing healthcare to women and girls of 

childbearing age, as well as those with service activities 

directed at education or mentoring of girls and young women 

middle school-aged and above and determine whether they 

have engaged in abortion-related prohibited activities within a 

pre-determined period. 

6.a. 

CNCS OIG 

Manageme 

nt Alert 

OIG Management Alert - Issued 

11/03/2016 - NACHC Prohibited 

Activities: Missed Opportunities 

11/3/2016 SAR 19-02, OIG OUR Recommendation No. 33: Rec. No. 3: 

Conduct similar risk assessments, identification of at-risk 

grantees, communications and targeted monitoring for other 

prohibited activities. 

6.a. 

CNCS OIG 

Manageme 

nt Alert 

OIG Management Alert - Issued 

11/03/2016 - NACHC Prohibited 

Activities: Missed Opportunities 

11/3/2016 SAR 19-02, OIG OUR Recommendation No. 34: Rec. No. 4: 

Identify any other factors that may increase the risk of 

individual prohibited activities and use that information for 

targeted education, training and monitoring as appropriate. 

6.a. 

CNCS OIG 

Manageme 

nt Alert 

OIG Management Alert - Issued 

11/03/2016 - NACHC Prohibited 

Activities: Missed Opportunities 

11/3/2016 SAR 19-02, OIG OUR Recommendation No. 35: Rec. No. 6: 

Enhance the capacity of eGrants to store and search critical 

emails; institutionalize policies and procedures to allow POs 

and GOs to capture key emails in eGrants; and develop criteria 

for identifying emails to be captured. 

6.a. 

CNCS OIG 

Manageme 

nt Alert 

OIG Management Alert - Issued 

11/03/2016 - NACHC Prohibited 

Activities: Missed Opportunities 

11/3/2016 SAR 19-02, OIG OUR Recommendation No. 36: Rec. No. 7: 

CNCS’s to-be-developed Enterprise Risk Management strategy 

and planning include a component for specific prohibited 

activities, commensurate with magnitude of the risk, including 

the reputational and political risk to CNCS. 

6.a. 

CNCS OIG 

Manageme 

nt Alert 

OIG Management Alert - Issued 

11/03/2016 - NACHC Prohibited 

Activities: Missed Opportunities 

11/3/2016 SAR 19-02, OIG OUR Recommendation No. 37: Rec. No. 8: 

Accelerate the development of a more focused, targeted and 

risk-based model and approach to all grant monitoring 

including continuous assessment of the effectiveness of CNCS'S 

grant risk assessments and monitoring. 

6.a. 

CNCS OIG 

Manageme 

nt Alert 

OIG Management Alert - Issued 

11/03/2016 - NACHC Prohibited 

Activities: Missed Opportunities 

11/3/2016 SAR 19-02, OIG OUR Recommendation No. 38: Rec. No. 9: 

Without waiting for the development of a comprehensive riskbased monitoring strategy, develop and implement monitoring 

strategies for specific prohibited activities that can be 

conducted frequently, do not depend on site visits and provide 

a meaningful opportunity for prompt detection of violations or 

red flags, including searches of social media sites and surveys 

of members in accessible language, using the MyAmeriCorps 

Portal. 

6.a. 

CNCS OIG 

Manageme 

nt Alert 

OIG Management Alert - Issued 

11/03/2016 - NACHC Prohibited 

Activities: Missed Opportunities 

11/3/2016 SAR 19-02, OIG OUR Recommendation No. 39: Rec. No. 10: 

Assess during the grant application process whether an 

applicant is at particular risk for one or more specific 

prohibited activities. If so, CNCS should require that the 

grantee develop customized ways to address compliance with 

that prohibition, including detection controls. The Corporation 

should incorporate the resulting information into the 

monitoring plan and target CNCS monitoring activities 

accordingly and assess the effectiveness of the measures taken 

by the grantee. 

6.a. 

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CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 40: Rec. No. 1: 

Prepare a complete set of financial statements and related 

notes at the interim periods; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 41: Rec. No. 2: 

Decide on the accounting standards (FASB or FASAB) to be 

followed in preparing the financial statements; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 42: Rec. No. 3: 

Ensure that information presented in the Statement of 

Budgetary Resources and notes is in accordance with OMB 

Circular A-136 guidance; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 43: Rec. No. 4: 

Automate the financial statement preparation process insofar 

as possible to reduce the potential for human error in the 

financial statement template; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 44: Rec. No. 5: 

Develop detailed policies and procedures to reflect the 

financial statement preparation process; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 45: Rec. No. 6: 

Review and research discontinued document types to 

determine whether unliquidated order balances are still valid; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 46: Rec. No. 7: 

Update the Financial Reporting Cost Allocation process 

memorandum; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 47: Rec. No. 8: 

Identify and remediate the causes that give rise to the 

recurring needs for Standard Vouchers and user functionality 

issues; and, 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 48: Rec. No. 9: 

Continue its efforts to be fully compliant with the object class 

reporting requirements. 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 49: Rec. No. 10: 

Document the authority that allows for the automatic 

obligation of interest and its compliance with the budget 

execution guidance in OMB Circular A-11, or discontinue its 

practices. 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 50: Rec. No. 11: 

Implement policies and procedures to address Trust Fund 

unpaid obligations issues; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 51: Rec. No. 12: 

Perform a documented assessment to validate the 

transactions currently included in the unpaid obligations 

balance; and, 

1.a. 

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CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 52: Rec. No. 13: 

Coordinate with the CNCS Office of Grants Management to 

implement a process to correctly account for the unpaid 

obligation balances at the grant transaction level. Promptly 

remove unused education from the unpaid obligations 

balance. 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 53: Rec. No. 15: 

Develop or update the TSAL model documentation, document 

modelling assumptions, SOPs, and business process narratives; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 54: Rec. No. 16: 

Protect cells within the TSAL model (Excel spreadsheet); 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 55: Rec. No. 17: 

Conduct a detailed study to determine the historical awards 

granted to members by duration and by program year. Use the 

results of that study to adjust the calculation of the Education 

Awards Earning Percentage; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 56: Rec. No. 18: 

Assess the need and document management’s position 

regarding the discounting factors for the model per FASAB 

standards; and, 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 57: Rec. No. 19: 

Cross-train staff and develop a succession plan to ensure the 

required expertise is available. 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 58: Rec. No. 20: 

Revise the grant accrual methodology so that it is based on 

historically reported expenses; all sources of information and 

calculations are clearly identified and the sources disclosed; 

the method for calculating the IBNR costs for the accrual is 

separately calculated and identified; a validation process is 

established to verify the accuracy of the grant accrual; and it 

addresses how the calculations are used to arrive at the 

Grants Payable and Advances to Other line items; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 59: Rec. No. 21: 

Develop a process to validate grant advances, IBNR and 

payable estimates; and, 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 60: Rec. No. 22: 

Coordinate with the program and grant officers to gather and 

analyze its key grant programs’ historical data and the 

grantees’ spending patterns to develop various key factors 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 61: Rec No. 1: 

Enforce the agency-wide information security program across 

the enterprise and improve performance monitoring to ensure 

controls are operating as intended at all facilities; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 62: Rec. No. 2: 

Strengthen and refine the process for communicating CNCS 

facility-specific control deficiencies to CNCS facility personnel, 

and coordinate remediation of the control deficiencies; 

1.a. 

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CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 63: Rec. No. 3: 

Strengthen and refine the process for holding system owners 

and information system security officers accountable for 

remediation of control deficiencies and ensuring that the 

appropriate security posture is maintained for CNCS 

information systems; 

1.a. 

CNCS OIG 

18-01 and 

18-02 

Audit of the Corporation for 

National and Community Service's 

Fiscal Year 2017 Consolidated 

Financial Statements 

11/15/2017 SAR 19-02, OIG OUR Recommendation No. 64: Rec. No. 4: 

Strengthen and refine the process for holding contractors 

accountable for remediation of control deficiencies in CNCS 

information systems. 

1.a. 

CNCS OIG 

18-03 

FY 2017 Federal Information 

Security Modernization Act 

Evaluation of the CNCS 

12/18/2017 SAR 19-02, OIG OUR Recommendation No. 65: Rec. No. 2: 

Improve agency's configuration management controls; 

2.a. 

CNCS OIG 

18-03 

FY 2017 Federal Information 

Security Modernization Act 

Evaluation of the CNCS 

12/18/2017 SAR 19-02, OIG OUR Recommendation No. 66: Rec. No. 4: 

Implement multifactor authentication for privileged and nonprivileged accounts; 

2.b. 

CNCS OIG 

18-03 

FY 2017 Federal Information 

Security Modernization Act 

Evaluation of the CNCS 

12/18/2017 SAR 19-02, OIG OUR Recommendation No. 67: Rec. No. 9: 

Improve agency's vulnerability and patch management 

controls; 

2.b. 

CNCS OIG 

18-03 

FY 2017 Federal Information 

Security Modernization Act 

Evaluation of the CNCS 

12/18/2017 SAR 19-02, OIG OUR Recommendation No. 68: Rec. No. 10: 

Strengthen access controls for mobile devices; 

4 

CNCS OIG 

18-03 

FY 2017 Federal Information 

Security Modernization Act 

Evaluation of the CNCS 

12/18/2017 SAR 19-02, OIG OUR Recommendation No. 69: Rec. No. 11: 

Strengthen monitoring of wireless access connections; 

5 

CNCS OIG 

18-05 

Performance Audit of the 

Corporation for National and 

Community Service's Compliance 

with the Digital Accountability and 

Transparency Act of 2014 

11/8/2017 SAR 19-02, OIG OUR Recommendation No. 70: Rec. No. 1: 

Ensure that detail needed to meet Data Act requirements is 

captured when transactions occur. This can be done by 

working with CNCS's shared service provider CGI Federal, Inc., 

to update transaction processing in Momentum ensuring 

current and upcoming DATA ACT requirements are 

incorporated. 

1.a. 

CNCS OIG 

18-05 

Performance Audit of the 

Corporation for National and 

Community Service's Compliance 

with the Digital Accountability and 

Transparency Act of 2014 

11/8/2017 SAR 19-02, OIG OUR Recommendation No. 71: Rec. No. 2: 

Validate the required Program Activity Name, Program 

Activity Code, and Object Class data fields against the source 

system prior to its submission to the DATA broker for proper 

and accurate reporting. 

1.a. 

CNCS OIG 

18-05 

Performance Audit of the 

Corporation for National and 

Community Service's Compliance 

with the Digital Accountability and 

Transparency Act of 2014 

11/8/2017 SAR 19-02, OIG OUR Recommendation No. 72: Rec. No. 3: 

Focus on reducing the amount of SVs by fixing the root causes. 

SV’s should be limited to those related to accrual adjustments 

or one-time, unusual transactions only. However, in the event 

an SV is required the SVs recorded should contain data 

elements required for File B such as the program activity 

name, program activity code, and object class. 

1.a. 

CNCS OIG 

18-05 

Performance Audit of the 

Corporation for National and 

Community Service's Compliance 

with the Digital Accountability and 

Transparency Act of 2014 

11/8/2017 SAR 19-02, OIG OUR Recommendation No. 73: Rec. No. 4: 

Validate the SVs to address errors and invalid balances carried 

forward from prior years and correct the data submissions. 

1.a. 

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CNCS OIG 

18-05 

Performance Audit of the 

Corporation for National and 

Community Service's Compliance 

with the Digital Accountability and 

Transparency Act of 2014 

11/8/2017 SAR 19-02, OIG OUR Recommendation No. 74: Rec. No. 5: 

Research and resolve warnings identified by the DATA broker 

before the DATA Act files submission. Document the actions 

taken to resolve the warnings so future errors can be avoided. 

1.a. 

CNCS OIG 

18-05 

Performance Audit of the 

Corporation for National and 

Community Service's Compliance 

with the Digital Accountability and 

Transparency Act of 2014 

11/8/2017 SAR 19-02, OIG OUR Recommendation No. 75: Rec. No. 6: 

Capture institutional knowledge and mitigate the effects of 

employee turnover by documenting CNCS's DATA Act 

compliance processes and keeping them up to date. In 

addition, develop a succession plan to ensure that CNCS 

retains required expertise and capabilities. 

1.a. 

CNCS OIG 

18-05 

Performance Audit of the 

Corporation for National and 

Community Service's Compliance 

with the Digital Accountability and 

Transparency Act of 2014 

11/8/2017 SAR 19-02, OIG OUR Recommendation No. 76: Rec. No. 7: 

Develop policies and procedures to ensure that reconciliations 

between internal files are completed prior to submission to the 

DATA broker. 

1.a. 

CNCS OIG 

18-05 

Performance Audit of the 

Corporation for National and 

Community Service's Compliance 

with the Digital Accountability and 

Transparency Act of 2014 

11/8/2017 SAR 19-02, OIG OUR Recommendation No. 77: Rec. No. 9: 

Ensure that accurate and complete data is presented to the 

general public by reviewing the CNCS information from 

residing external systems and reconciling the external site 

information to the CNCS source systems. 

1.a. 

CNCS OIG 

18-07 

Audit of Corporation for National 

and Community Service Grants 

Awarded to Mayor's Fund to 

Advance New York City 

3/19/2018 SAR 19-02, OIG OUR Recommendation No. 78: Rec. No 2(a): 

Disallow and recover $1,663,952 in Federal costs awarded to 

Madison; 

6.a. 

CNCS OIG 

18-04 

Improper Payments Elimination 

and Recovery Act of 2010 (IPERA) 

for Fiscal Year 2017 

5/23/2018 SAR 19-02, OIG OUR Recommendation No. 79: Rec No. 1b: 

Determine whether other current SIF intermediaries have 

conducted criminal history checks for “partners” or other 

entities that perform core intermediary functions, ensure that 

any missing checks are completed and recover the costs for 

any missing or unperformed checks 

6.a. 

CNCS OIG 

18-12 

VISTA Program Evaluation 6/5/2018 SAR 19-02, OIG OUR Recommendation No. 80: Rec. No. 2: 

CNCS VISTA should develop a standard for capturing capacity 

building and measuring sustainability during and after the 

VISTA project is completed. 

6.a. 

CNCS OIG 

18-12 

VISTA Program Evaluation 6/5/2018 SAR 19-02, OIG OUR Recommendation No. 81: Rec No. 5: 

VISTA should specifically measure the effectiveness of the 

policy allowing VISTA members to take classes while serving in 

the VISTA program. CNCS VISTA should build performance 

measures into all policy/procedure changes as a means to 

evaluate overall effectiveness of the change and allow for 

continuous process improvement. 

6.a. 

CNCS OIG 

Manageme 

nt Alert 

Management Alert - Issued 

06/26/2018 - Final Management 

Alert: Serious Weaknesses in 

National Civilian Community Corps 

Recruiting Contract May 

Jeopardize Program Success 

6/26/2018 SAR 19-02, OIG OUR Recommendation No. 82: Rec No. 2: 

Promptly undertake a new procurement, with clear objectives, 

statement of work, experience and professional attributes and 

deliverables which is structured as a performance-based 

contract, with metrics tied to recruitment of applicants who 

meet the program criteria, meet the diversity requirements 

and successfully complete their terms 

6.a. 

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CNCS OIG Management Alert - Issued 6/26/2018 SAR 19-02, OIG OUR Recommendation No. 83: Rec No. 3: 6.a. 

Manageme 06/26/2018 - Final Management Assign a COR who has strong recruitment knowledge and 

nt Alert Alert: Serious Weaknesses in 

National Civilian Community Corps 

Recruiting Contract May 

Jeopardize Program Success 

experience to effectively manage and oversee this contract 

CNCS OIG Agreed-Upon Procedures for 8/20/2018 SAR 19-02, OIG OUR Recommendation No. 84: Rec No. 2(d): 6.b. 

18-13 Corporation Grants Awarded 

SerVermont 

Disallow and, if already used, recover education awards made 

to members who did not serve the minimum required service 

hours. 

CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 1: Rec. No.1: 1.a. 

19-01 and National and Community Service’s Establish responsibility and accountability to ensure that CNCS 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

complies with OMB CircularNo.A-123 and holds appropriate 

CNCS management officials accountable in supporting the 

internal control assessment process. 

CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 2: Rec. No. 2: 1.a. 

19-01 and National and Community Service’s Engage in periodic meetings with the functional offices to 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

identify risks associated with significant financial statement 

line items and gather the necessary information to make 

informed decisions as part of the risk assessment process. 

Specifically, OCRO should: 

Rec. No. 2a: Stay informed regarding new and open audit 

recommendations to ensure that key operational and financial 

control deficiencies are identified, and those controls are 

documented in CNCS’s business process narratives and risk 

control matrices. 

Rec. No. 2b: Actively participate in ongoing financial statement 

audit status meetings and stay informed on identified risks to 

ensure that functional offices are held accountable and 

addresses those specific risks through the assurance statement 

preparation process. 

CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 3: Rec. No. 4: 1.a. 

19-01 and National and Community Service’s Develop guidance and best practices for functional offices for 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

completing assurance statements. Guidance should clearly 

identify what would constitute an adequate internal control 

assessment from which the functional offices can rely on to 

submit an unmodified assurance statement. Guidance should 

also be provided to functional offices with clear definitions and 

examples on control deficiency, significant deficiency, material 

weakness; and when a modified or no assurance statement 

should be provided. 

CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 4: Rec. No. 5: 1.a. 

19-01 and National and Community Service’s Require functional offices to provide supporting documents for 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

their assurance statements. OCRO should establish quality 

control reviews of the support for function offices’ assurance 

statements to ensure that they are complete, and the 

functional offices address business cycles, financial statement 

line items and systems under their purview of responsibility to 

ensure consistency with the assurance statements. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 5: Rec. No. 7: 

Record transactions in accordance with GAAP. 

1.a. 

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Fiscal Year 2018 Consolidated 

Financial Statements 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 7: Rec. No. 9: 

Implement effective internal controls to ensure interim 

financial statements and notes are properly reviewed and 

approved by appropriate CNCS staff and account balances are 

accurate as of and through the reporting periods. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 9: Rec. No. 11: 

Ensure its balance fluctuation analysis is complete, 

comprehensive, supported and substantive to allow 

management to detect accounting errors or evaluate 

reasonableness of balances. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 10: Rec. No. 12: 

Prepare a complete set of quarterly financial statements and 

notes for both CNCS and National Service Trust Fund. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 11: Rec. No. 13: 

Creates a monthly/quarterly accounting and financial 

reporting operational checklist with assigned responsibility for 

each AFMS staff. The AFMS Director and the Chief Financial 

Officer (CFO) should review the checklist to ensure all tasks are 

completed timely. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 15: Rec. No. 17: 

Work with the Momentum support team to remove any 

document types that are no longer used. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 17: Rec. No. 19: 

Provide mandatory training to CNCS accounting staff on the 

proper use of OC, sub general ledger accounts, and 

document/transaction types on all obligation and expense 

transactions. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 18: Rec. No. 20: 

Continue to evaluate and correct, if necessary, any ongoing 

negative impact of the financial system upgrade on financial 

reporting. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 19: Rec. No. 21: 

Identify and collect feedback from all stakeholders to ensure 

all concerns and risks on the system upgrade are addressed 

and risks are mitigated. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 20: Rec. No. 22: 

Develop milestones for the complete implementation of the 

resolutions related to the system upgrade issues. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 21: Rec. No. 23: 

Work with the financial system developer to identify and 

remediate the causes that give rise to the current excessive 

reliance on SVs. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 22: Rec. No. 24: As 

part of the process to correct long-standing financial system 

configuration issues, examine the document types in the 

1.a. 

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transaction definitions against the USSGL and correct the 

transaction posting logic. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 23: Rec. No. 25: 

Track the outstanding balances with system configuration 

issues until their full liquidation. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 24: Rec. No. 26: 

Document and retain the results of actions taken for 

recommendations above, including the final decisions and 

solutions to resolve the system issue. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 25: Rec. No. 27: 

Develop and implement policies and procedures for the SV 

process that include: 

Rec. No. 27a: tracking the sequence of SVs for completeness; 

Rec. No. 27b: appropriate use of SVs; 

Rec. No. 27c: determining and maintaining relevant 

documentation to support each SV; 

Rec. No. 27d: use of specific and accurate SV descriptions; 

Rec. No. 27e: timely review and approval of SVs; and 

Rec. No. 27f: reviewing and approving all SVs for accuracy and 

propriety. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 28: Rec. No. 30: 

Implement a complete and correct mapping of the accounting 

transactions (such as downward adjustments to the 

obligations) incurred for the Trust Fund to the proper USSGL 

accounts and financial statement line items, for both the 

budgetary and proprietary accounts. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 29: Rec. No. 32: 

Document a complete and comprehensive policies, procedures 

and process narratives related to the National Service Trust’s 

accounting and financial reporting, including obligation 

recording and reporting. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 30: Rec. No. 33: 

Ensure that the policies and procedures for the new 

methodology include properly designed internal control 

activities, such as the preparation of the estimate, periodic 

testing and periodic updates to the methodology. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 31: Rec. No. 34: 

Review the prior year recommendations provided and ensure 

that any applicable considered and incorporated in the new 

Trust Obligations and Liability model. 

1.a. 

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CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 33: Rec. No. 36: 1.a. 

19-01 and National and Community Service’s Strengthen controls to ensure the TSAL modelling is performed 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

by trained personnel to: 

Rec. No. 36a: Conduct detailed analysis and validation of data 

sources; 

Rec. No. 36b: Review and ensure the reasonableness of 

assumptions used and document the rationale behind these 

assumptions; 

Rec. No. 36c: Consider changes in conditions or programs that 

require further research and analysis. Update the assumptions 

when necessary; 

Rec. No. 36d: Compare estimates with subsequent results to 

assess the reliability of the assumptions and data used to 

develop estimates. 

CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 34: Rec. No. 37: 1.a. 

19-01 and National and Community Service’s Conduct a detailed study to determine the historical awards 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

granted to members by duration and by program year, and 

use the results of that study to adjust the calculation of the 

Education Awards Earning Percentage. 

CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 37: Rec. No. 40: 1.a. 

19-01 and National and Community Service’s Update and implement policies and procedures for the accrual 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

and validation of grant advances, IBNR, and payable estimates 

at the grant level. Such documentation should include 

management’s: 

Rec. No. 40a: review process of its key assumptions based on 

relevant and reliable data; 

Rec. No. 40b: validation process for all program elements in 

the estimation process and over a few years to show a trend of 

the estimates. The validation process provides indication 

whether the resulting amounts are materially consistent with 

grantees’ drawdown and spending patterns; 

Rec. No. 40c: documentation of the research, review and 

conclusions for unusual fluctuation between the accrual and 

the actual performance; and 

Rec. No. 40d: documentation of how the advances versus 

grant accrual calculations are used to arrive at the Grants 

Payable and Advances to Other financial statement line items. 

CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 39: Rec. No. 42: 1.a. 

19-01 and National and Community Service’s Centralize storage of all procurement documents in contract 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

files and maintain them electronically. 

CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 40: Rec. No. 43: 1.a. 

19-01 and National and Community Service’s Strengthen internal control to ensure procurement documents 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

are properly approved and retained. 

CNCS OIG Audit of the Corporation for 11/15/2018 SAR 19-02, OIG NYD Recommendation No. 41: Rec. No. 44: 1.a. 

19-01 and National and Community Service’s Analyze procurement UDO balances quarterly to verify that 

19-02 Fiscal Year 2018 Consolidated 

Financial Statements 

balances are still valid for those without financial activities for 

an extended period 

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CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 42: Rec. No. 45: 

Research, resolve and document the disposition of any 

abnormal UDO transactions/balances. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 43: Rec. No. 46: 

Correct the financial system’s posting logic to ensure all future 

transactions are recorded properly in accordance with USSGL. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 45: Rec. No. 48: 

Conduct validation assessment of amounts accrued for the 

IBNR on a periodic basis. As part of the validation, CNCS should 

consider the following: 

Rec. No. 48a: Subsequent activities against the amount 

estimated to determine the level of precision in the estimation; 

Rec. No. 48b: Trend the validation results and adjust the IBNR 

estimation process to address any recurring significant 

fluctuations; and 

Rec. No. 48c: Update the IBNR estimation process as necessary 

to reflect changes in payment patterns. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 46: Rec. No. 49: 

Analyze contractor-developed-software costs that were 

expensed but not capitalized in accordance with accounting 

standards. CNCS should record appropriate adjustments to 

correct the IUS balance based on its analysis. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 47: Rec. No. 50: 

Update CNCS policy to recognize and record capitalized costs 

during the period they are incurred. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 48: Rec. No. 51: 

Determine the root causes and resolve discrepancies in the 

grant award amounts recorded in the NGA in eGrants and in 

Momentum to prevent such differences from occurring in 

future. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 49: Rec. No. 52: 

Determine the root causes and resolve expenditure differences 

between PMS and Momentum. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 50: Rec. No. 53: 

Strengthen controls around the review of expired grant 

obligations by ensuring that: 

Rec. No. 53a: All financial, performance and other required 

reports are submitted no later than 90 calendar days after the 

end date of the period of performance. 

Rec. No. 53b: Grants are promptly closed after submission of 

required reports and any unspent amounts are promptly 

deobligated. 

Rec. No. 53c: Document justifications for all required reports 

submission extensions granted to the grantee. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 51: Rec. No. 54: 

Update the CNCS transaction code posting logic for recording 

grant expenditures to comply with the USSGL guidance. 

1.a. 

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CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 52: Rec. No. 55: 

Ensure grant officers validate Recoveries balance to 

supporting documentation. Also, ensure future Recoveries 

transactions recorded in Momentum are adequately 

supported and documented. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 53: Rec. No. 55: 

Ensure grant officers validate Recoveries balance to 

supporting documentation. Also, ensure future Recoveries 

transactions recorded in Momentum are adequately 

supported and documented. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 54: Rec. No. 57: 

Adhere to the accounting definition and guidance issued by 

OMB and Treasury for recording Recoveries and updates 

CNCS’s financial reporting policy accordingly. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 55: Rec. No. 58: 

Reconcile the amounts reported in Other Liabilities to 

supporting documents to verify that Other Liabilities is 

supported by valid transactions and properly classified. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 56: Rec. No. 59: 

Develop a financial reporting checklist to ensure completeness 

and recording of all transactions. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 57: Rec. No. 60 

(40): Develop a multi-year strategy to better strategically 

prioritize and allocate resources to address the new and 

continuing weaknesses identified and work towards 

automation, continuous monitoring and consistent application 

of controls. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 63: Rec. No. 66: 

Strengthen internal controls over the entire AR process cycle to 

ensure that AR transactions are properly supported, 

documented, and readily available for examination. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 64: Rec. No. 67: 

Reconcile the AR subsidiary ledger to the general ledger 

monthly. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 65: Rec. No. 68: 

Reevaluate the policies and procedures for calculating the 

allowance for doubtful accounts. Related policies and 

procedures should include: (a) CFO Office’s staff’s periodic 

review of the accounts receivable aging report, (b) assessment 

of the collectability of outstanding balances based on the age 

of the debt, collections attempted and received thus far and 

other information about the debtor and (c) determination for 

possible write-offs. 

1.a. 

CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 66: Rec. No. 69: 

Revise the Allowance for Doubtful Accounts methodology to be 

consistent with the Debt Management Policy. 

1.a. 

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CNCS OIG 

19-01 and 

19-02 

Audit of the Corporation for 

National and Community Service’s 

Fiscal Year 2018 Consolidated 

Financial Statements 

11/15/2018 SAR 19-02, OIG NYD Recommendation No. 67: Rec. No. 70: 

Track and revise collection efforts based on data analysis. A 

reasonable timeframe for writeoffs should be established for 

accounts receivable without any activity. Once an outstanding 

receivable is deemed uncollectible, it should be written off in 

accordance with management’s established policy. 

1.a. 

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Comments of the Honorable Deborah J. Jeffrey 

Inspector General, Corporation for National and Community Service 

Regarding FY 2021 Funding Level for CNCS-OIG 

An Inspector General must submit a message to Congress when “the Inspector General concludes 

that the budget submitted by the President would substantially inhibit the Inspector General 

from performing the duties of the office.”1 Because the President’s Fiscal Year (FY) 2021 Budget 

contemplates eliminating the Corporation for National and Community Service (CNCS), it does 

not address the resource needs of the Office of Inspector General (CNCS-OIG) if CNCS continues 

to operate. 

To sustain effective oversight of CNCS as a going concern, CNCS-OIG requests an FY 2021 

operating budget of $7.4 million, an increase of $1.65 million over our budget for FYs 2017 – 

2020. This modest increase is necessary to restore parity with CNCS’s budget, which has grown 

substantially, and to ensure that we can effectively oversee a reorganizing agency that continues 

to confront significant risks and challenges. 

CNCS-OIG’s current appropriation of $5.75 million is less than we received in FY 2008,

2 when 

CNCS’s appropriated budget was $856,331,000. Since that time, CNCS’s budget has grown to 

$1.1 billion, an increase of 28.9 percent. CNCS’s programmatic activities—grants and the 

National Trust—have expanded, while rising costs have forced oversight to shrink. Especially 

now, greater oversight is both necessary and cost-effective. 

1 Inspector General Act of 1978, as amended, Section 6(f)(3)(E). 

2 The OIG received $5.828 million in FY 2008 vs. $5.75 million in FYs 2017-2020, a decrease of 1.4 percent. CNCSOIG’s budget comment for 2020, https://www.cncsoig.gov/sites/default/files/2019-03/CBJFY-2020IGcomment.pdf, 

summarized the history of funding for our office and noted that we have not yet been restored to the funding 

levels that we received more than a decade ago: 

In Millions In Millions 

FY 2008 $5.83 FY 2015 $5.25 

FY 2009 $7.5* FY 2016 $5.25 * includes ARRA funds 

FY 2010 $7.7 FY 2017 $5.75 

FY 2011 $7.68 FY 2018 $5.75 

FY 2012 $3.99 FY 2019 $5.75 

FY 2013 $3.78 FY 2020 $5.75 

FY 2014 $5.0 

As shown, in FY 2012, CNCS-OIG experienced a devastating (and unexplained) 49 percent cut, which forced the 

Office to lay off most of our auditors and investigators. The Office continues gradually to rebuild the capabilities 

lost as a result. 

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Mission and Recent Accomplishments 

CNCS-OIG promotes efficiency and effectiveness in CNCS programs and holds CNCS officials and 

grantees accountable for misconduct. We strengthen CNCS by conducting audits and reviews to 

identify wasteful spending and mismanagement, investigating fraud and wrongdoing, 

recommending appropriate policies and best practices, and taking other steps to prevent and 

detect fraud, waste, and inefficiencies in CNCS programs and operations. Our recent work has 

been instrumental in: 

• Recovering more than $3.7 million in False Claims Act settlements3 for grant fraud 

detected in investigations and audits, during our first year of stepped-up civil 

enforcement in partnership with U.S. Attorney’s Offices across the United States; 

• Protecting the integrity of Federal grant programs by securing five government-wide 

debarments of individuals who are not presently responsible, with three additional 

proposals pending and others awaiting action; 

• Identifying pervasive material weaknesses in CNCS’s financial accounting and reporting, 

including finding $100 million of excess funds improperly obligated in the National Service 

Trust, and leading CNCS to enter into a shared services agreement with the Department 

of the Treasury that will ultimately strengthen financial management of the public’s $1 

billion investment in national service; 

• Preventing convicted murderers and registered sex offenders from participating in 

national service by persuading CNCS to outsource grantees’ required criminal history 

checking to a qualified vendor and proposing regulations that would require use of the 

vendor, thereby solving a longstanding safety and compliance problem and 

simultaneously reducing improper payments. 

• Identifying challenges and risks arising from CNCS’s Transformation and Sustainability 

Plan, which is reorganizing the agency’s grantmaking and administration and intended to 

address deficiencies in its business infrastructure. 

Resources Needed for Effective Oversight 

We appreciate the support that CNCS-OIG has received from the Corporation’s leadership and 

from the Congress for this important oversight work. However, in order for CNCS-OIG to oversee 

national service and to prevent, detect and recover fraud and waste, the OIG must be adequately 

funded on pace with CNCS’s growth. 

3 This figure includes a settlement agreement that is about to be executed. 

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CNCS’s budget has grown by 28.9 percent since 2008. Most of the $247 million increase 

expanded the National Service Trust and programmatic grants; the grant portfolio includes about 

3,000 grants per year. The need for oversight is particularly acute as CNCS reorganizes and 

experiments with new grant management, administration and monitoring approaches, which are 

being implemented without pilot testing. The AmeriCorps and Senior Corps programs are being 

administered by a workforce that will have experienced nearly 50 percent turnover by the end 

of FY 2020. We have been advised that staffing in the regional offices will be insufficient to 

implement key features of the new grant risk model that CNCS has spent two years developing. 

This challenging environment warrants oversight to ensure that grantees receive the service and 

support needed to sustain successful programs and that CNCS manages those grants prudently 

and effectively. 

Against the substantial growth and increasing complexity at CNCS, the OIG’s budget remains 

slightly below its 2008 level of $5.83 million. At the same time, our costs have risen sharply, 

effectively reducing the amount of oversight that we can provide. CNCS-OIG’s staff is 24 percent 

smaller now than in 2008, but personnel costs now consume 67 percent of our budget, vs. 51 

percent in 2008.4 

The budget disparity has immediate consequences. At our current level of funding, CNCS-OIG 

cannot pursue all of the potentially significant fraud cases that come to our attention. Our 

investigations include embezzlement by grantee officials, false claims arising from multimilliondollar time and attendance fraud and fraudulent receipt of unearned education awards, and 

misapplication of funds. Fraud deprives at-risk communities of needed support, and vigorous, 

timely enforcement is essential to safeguard national service funds, deter fraudsters and make 

the public whole. As of this writing, seven cases have been accepted for Federal civil or criminal 

prosecution, and additional cases are being prepared for referral. Prosecutors have praised our 

work and are eager to assist us. These cases are complex and labor-intensive, and our six 

investigators and one lawyer are overcommitted. With about 75 investigations being handled by 

our six agents, our backlog is growing. We regularly become aware of new allegations, and 

proactive efforts will expose further undetected fraud. Our current resources can barely scratch 

the surface, leaving national service vulnerable to unscrupulous actors. 

Ongoing oversight is also needed for CNCS’s major investment in information technology for 

grants management. In FY 2019, CNCS wrote off $33.8 million for its unsuccessful attempt to 

develop a new grants management information system to replace its outdated eGrants system. 

CNCS also spent an additional $3.9 million to assess the salvageability of the prior procurement 

and to develop a proof-of-concept system design that may never be used. The expenditure of 

these substantial sums, without tangible benefit to the taxpayers, demonstrates the need for 

careful oversight of any future acquisitions of this kind. 

4 In FY 2008, the OIG had 29 permanent positions, at a cost of $3 million, against a budget of $5.83 million. In FY 

2020, we have 22 permanent positions, at a cost of $3.86 million, against a budget of $5.75 million. 

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Financial management at CNCS remains weak. It is only through the work of CNCS-OIG that CNCS 

came to understand and acknowledge these problems, and continued oversight is needed to 

ensure that they are properly rectified. The agency’s financial statements have been unauditable 

for the past three years. They are likely to remain unauditable in FY 2020, as CNCS shifts its 

resources to the transition to shared services. Many of the material weaknesses discovered by 

the independent auditors will not be addressed until FY 2021 at the earliest, and the transfer to 

shared services will not cure them. We are working to help CNCS develop and execute actionable 

corrective action strategies to resolve these long-term weaknesses. 

Investing in our oversight curbs waste, promotes better and more efficient government and 

protects the integrity of national service. With Congressional support, CNCS-OIG will use the 

additional $1.65 million above our FYs 2017-2020 appropriation to: 

• Boost our investigative staff to increase our fraud prevention, recoveries, and 

deterrence; 

• Invest in technology to enhance our data analytics, outreach and assist our 

investigative team with proactive tools to more effectively detect and prevent 

fraud; 

• Focus resources on assessing and improving the implementation of CNCS’s new 

regional structure and its effects on grant management and monitoring; 

• Actively oversee substantial information technology acquisitions, to promote 

sound planning and execution and avoid the mistakes of the past; and 

• Work closely with CNCS on the complete resolution of financial management 

weaknesses. 

In sum, CNCS-OIG cannot effectively oversee the increasingly complex operations of CNCS when 

its budget has grown far disproportionately to ours. The flat funding that we have received since 

FY 2017, coupled with rising costs, effectively reduces the oversight that we can offer well below 

that of 2008, although the current need is demonstrably greater and the effectiveness of our 

oversight proven. With great appreciation for the support of Congress to date, I respectfully ask 

that Congress fund CNCS-OIG at a level of $7.4 million in FY 2021. 

4