Improve lives, strengthen communities, and foster civic engagement through service and volunteering

Annual Financial Report

Fiscal Year 2007
The Corporation is pleased to have received the Vision Awards Bronze Award for its FY 2006 

Performance and Accountability Report.

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

granted. The citation should be: Corporation for National and Community Service FY 2007 

Annual Financial Report, Washington, DC, 2007.

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

individuals with disabilities, or provide any feedback regarding this report, please contact 

Tyndall Traversa (ttraversa@cns.gov) in the Office of the Chief Financial Officer. (Mailing 

address is provided above.) 

1201 New York Avenue, NW

Washington, DC 20525

202-606-5000 (202-565-2799 TTY)

info@cns.gov

nationalservice.gov

usafreedomcorps.gov

Senior Corps

seniorcorps.gov

AmeriCorps

americorps.gov

Learn and Serve America

learnandserve.gov

How to Serve

If you are interested in joining or learning 

more about Corporation programs, go to 

nationalservice.gov. Under the “For Individuals” 

menu, click on “Join Now” to discover which 

opportunity is right for you.

Purpose of the Report

This document follows reporting requirements under the OMB Pilot Performance and Accountability Report (PAR) 

process, and, therefore, represents an overall assessment of agency performance. This report, as well as the agency’s financial 

statements, auditor’s report, and other accompanying information to address the specialized information needs of some 

readers, are provided electronically at: www.nationalservice.gov/about/role_impact/performance.asp. A more detailed performance assessment is provided in the Fiscal Year (FY) 2009 Congressional Budget Justification/Annual Performance Report 

(CBJ/APR), as specified in the OMB Pilot PAR process, and is available at this same web address. The agency also provides 

a performance highlights brochure that focuses on key performance information.

This Annual Financial Report (AFR) and the CBJ/APR meet all requirements under the Government Performance and 

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

Government Corporation Control Act, the Improper Payments Act, and the Federal Information Security Management 

Act, among others. This document also follows applicable guidance from the Office of Management and Budget (OMB), 

as well as the recommendations of the Association of Government Accountants’ Certificate of Excellence in Accountability 

Reporting (CEAR) program.

A copy of this report, as well as the FY 2007 Performance Highlights brochure and FY 2009 CBJ/APR are available on the 

web at: www.nationalservice.gov/about/role_impact/performance.asp.
FY 2007 CNCS Annual Financial Report i

Message from the 

Chief Executive Officer

April 2008

The Corporation for National and Community Service (the Corporation) is pleased to present 

our Fiscal Year (FY) 2007 Annual Financial Report which summarizes our performance and 

financial condition in relation to our mission and goals. This report forms a portion of the agency’s 

Performance and Accountability Report.

Throughout FY 2007, the Corporation worked with people and communities across America to use civic 

engagement as a vital element of the nation’s response to the many serious challenges our society faces. 

Challenges such as the high school dropout epidemic, illiteracy, prisoner reentry, disaster relief, gangs, 

homelessness, and more, require America’s citizens to apply their hearts, their heads, and their hands 

through that uniquely American institution—volunteering. In our role as a catalyst, the Corporation 

supports civic engagement and volunteering as more than just “nice to do,” but rather as necessary to meet 

critical needs and improve people’s lives—a role that will continue to grow as our population ages and 

budgetary pressures become more intense.

Mission and Performance

The mission of the Corporation is to improve lives, strengthen communities, and foster civic engagement 

through service and volunteering. To that end, the Corporation leads, partners, and makes grants to engage 

nonprofits, corporations, and state and local governments to address local problems effectively through 

volunteering and the use of volunteering best practices. 

In FY 2006, overall volunteering through organizations remained at historically high levels, although the 

latest available data indicated a downturn in a number of year-over-year national indicators.

» About 61 million Americans—including 2.6 million youth from disadvantaged circumstances, 2.8 million college students, and 23.6 million Baby Boomers—volunteered in FY 

2006 through their congregation, nonprofit, or other organization to meet pressing needs 

in their communities. This represented 8.1 billion hours of volunteer service.

» Children, youth, and college students volunteered through organizations at about twice 

the rate of the rest of the population, a trend that has the potential to create a level 

of civic engagement on par with the World War II “greatest generation.”

» Approximately 3.4 million Americans served as mentors to young people who are in need of a stable, 

caring adult to help expand their opportunities and enable them to grow up to be productive citizens. 

The Corporation’s performance was quite strong. In FY 2007, over 3.9 million people served through 

Corporation programs—Senior Corps, AmeriCorps, and Learn and Serve America—providing over 228 

million hours of service in communities around the country. Our volunteers helped rebuild the lives of 

people devastated by Hurricane Katrina and improved the lives of many others in all corners of America, 

including disadvantaged youth, children of prisoners, frail elderly, and persons with disabilities. 

We strive to fulfill five strategic initiatives designed to focus the agency’s efforts on key aspects of volunteering and national well-being. These five initiatives are: Mobilize More Volunteers, Ensure a Brighter 

Future for All of America’s Youth, Engage Student in Communities, Harness Baby Boomers’ Experience, 

and Support Disaster Preparedness and Response. We made great progress in FY 2007, meeting or exceeding the Corporation’s targets for three of the four Corporation measures continued in 2008 for which 

data are available and targets had been set. The agency also performed at higher than anticipated levels on 

the remaining six measures for which no targets had been previously set. To have a greater impact at the 

national level, the Corporation is expanding its partnerships with other organizations, assessing the most 

effective ways to influence the national targets, and improving program and management effectiveness.
ii FY 2007 CNCS Annual Financial Report

Management Progress

Internally, the Corporation continued to improve our organizational performance, efficiency, and accountability. I am very pleased to report that we received an unqualified audit opinion on our FY 2007 financial 

statements for the eighth consecutive year, with no material weaknesses or significant deficiencies for the 

first time in our history. 

A few examples of the agency’s management improvements include the following:

» Consolidated five field financial service centers into one office;

» Implemented a range of information technology initiatives, such as better spyware protection and a paperless 

process for time and attendance records; and

» Launched the AmeriCorps web portal, providing a streamlined system for all aspects of the member lifecycle, 

from recruitment to post-service support.

These, and other accomplishments described in this report, have helped to make the Corporation more 

efficient and effective and have improved our accountability and customer service.

This document, under a pilot project sponsored by the Office of Management and Budget, is supplemented 

with the Annual Performance Report in conjunction with the FY 2009 Congressional Budget Justification, 

and a brochure on the agency’s overall performance highlights to meet requirements for annual Performance 

and Accountability Reports. This report includes information about the agency’s performance on its major 

mission and management measures and reflects our efforts to make better use of technology by reporting 

more detailed information of special interest to a limited number of readers via our agency’s website. 

Due to the timing of data collections, we are unable to report on FY 2007 performance for many of our 

national mission measures until May 2008. Therefore, this report focuses primarily on FY 2006 national 

mission performance and FY 2007 Corporation mission and management performance. With this limitation, the financial and performance data provided in this report are complete and reliable except where 

specifically noted. 

Our accomplishments reflect a well-managed, fully-accountable organization that is moving to improve 

performance by linking strategic and operational goals. As many of our current efforts generate further 

impacts, I am confident that we will build a culture of service that extends to all Americans.

David Eisner

Chief Executive Officer
FY 2007 CNCS Annual Financial Report iii

Management’s Discussion and Analysis................................................................................ 1

Agency Overview......................................................................................................................................... 3

Mission Performance ................................................................................................................................ 9

Management Performance ...................................................................................................................... 19

Financial Management ............................................................................................................... 23

Message from the Chief Financial Officer......................................................................................... 25

Internal Control, Audit Results, and Management Assurances .................................................... 26

Analysis of Appropriations and Financial Condition........................................................................ 28

Glossary .............................................................................................................................................. 29

other accompanying information available online

(available on the web at: www.nationalservice.gov/about/role_impact/performance.asp)

History, Legislation, and Funding*

The Corporation’s Performance Management System*

President’s Management Agenda—Self-Assessed Analysis*

FY 2009 Congressional Budget Justification/Annual Performance Report

*In subsequent years, these documents will be provided only as components of the agency’s Congressional Budget Justification.

additional Financial Information available online

(available on the web at: www.nationalservice.gov/about/role_impact/afr_additional.asp)

Financial Statements, Notes, and Audits

Improper Payments

Donations and Contributions

National Service Trust

Government-wide Financial Management Metrics

Contents
iv FY 2007 CNCS Annual Financial Report
Management’s Discussion and Analysis
2 Agency Overview FY 2007 CNCS Annual Financial Report

Performance and Accountability Report Pilot

As noted on the inside front cover, the Corporation chose to produce an alternative to 

the consolidated Performance and Accountability Report (PAR) as authorized under the 

Office of Management and Budget’s Pilot Program. This alternative includes this document, (the Annual Financial Report [AFR]), the agency’s FY 2007 Annual Performance 

Report (APR) and FY 2009 Performance Plan (included in the FY 2009 Congressional 

Budget Justification) and the Performance Highlights brochure. These documents are available on the Corporation’s website at: www.nationalservice.gov/about/role_impact/index.asp. 

The Corporation anticipates that this pilot approach will improve its performance reporting by providing the most commonly sought information in the AFR and CBJ/APR with 

web links for the aspects of its reporting that are of special interest to a limited number 

of people. This pilot process also will enable the Corporation to have more performance 

data for the most recent fiscal year available in the APR. Agency historical performance 

also will be more closely tied to planned performance, thus providing a better context for 

making decisions on future actions. 

Data Validity

Due to the timing of data collections from the Census Bureau, the Corporation is 

unable to report on many of its FY 2007 national performance measures until May 2008. 

Therefore, this report focuses primarily on FY 2006 national mission performance and 

FY 2007 Corporation mission and management performance. With this limitation, the 

financial and performance data provided are complete and reliable except where specifically 

noted. Although the agency took steps to improve its data collection across all its programs, 

resulting in improvements in data availability for each program, the timeliness of this data 

will continue to require a three-month delay in performance reporting beyond the AFR’s 

scheduled November publication. To ensure data quality, the Corporation recently implemented the Performance Measurement Database System to track, document, and connect 

its national, Corporation, program, and operational metrics. The Corporation ensures the 

quality of this reporting as part of its grantee monitoring efforts. 
FY 2007 CNCS Annual Financial Report Agency Overview 3

The agency provides volunteer service opportunities to over 

three million Americans each year, promotes volunteering 

in communities throughout the country, and helps nonprofit 

organizations to engage volunteers effectively. In so doing, 

the Corporation provides necessary, cost-effective, caring, and 

compassionate volunteer services to improve the lives of the 

nation’s neediest citizens and communities. 

The agency received an appropriation of about $885 million in 

FY 2007, a decrease of slightly over $25 million, or 2.8 percent 

from the prior year. For more information on the Corporation’s 

history, legislation, and funding, see: www.nationalservice.gov/

about/role_impact/performance.asp.

Strategic Goals

To achieve its mission, the Corporation works through its 

Senior Corps, AmeriCorps, and Learn and Serve America 

programs, as well as a number of smaller grant programs and 

special initiatives to achieve the following strategic goals: 

» Meet Critical Needs in Local Communities Through 

Service: Services provided by participants in Corporation 

programs help meet a broad range of the nation’s 

educational, environmental, and other human needs;

» Strengthen the Capacity of Communities to Engage 

Citizens: All Corporation programs help nonprofit 

organizations, public agencies, educational institutions, 

and volunteer connector organizations to build their 

capacity to engage citizens in service and strengthen 

the community’s ability to meet local needs; and

» Engage Americans in a Lifetime of Volunteering and 

Service: The Corporation helps to create an ethic of responsibility and citizenship by providing meaningful service 

opportunities for individuals of all ages and backgrounds.

Strategic Initiatives

In February 2006, the Corporation adopted a Strategic Plan 

for FY 2006–FY 2010 (www.nationalservice.gov/about/

focus_areas/index.asp). Incorporating input from hundreds of 

people and organizations in the nonprofit volunteer sector, the 

plan embraced a set of ambitious but achievable goals based on 

the data available at the time. The plan also was centered on a 

national vision that a better future for all Americans includes a 

culture of widespread service.

The plan identifies four key strategic initiatives that reflect 

emerging demographic, social, and economic trends—trends 

that pose both challenges and opportunities for the nation: 

» Mobilize More Volunteers. Seeks to increase the overall 

number of volunteers and the intensity of volunteering;

» Ensure a Brighter Future for All of America’s 

Youth. Seeks to provide mentors to disadvantaged 

youth and to engage such youth in service;

» Engage Students in Communities. Seeks to 

increase volunteering among all students from 

kindergarten through college and to expand 

the use of service-learning in schools; and 

» Harness Baby Boomers’ Experience. Seeks to expand 

volunteering among Baby Boomers and to provide frail 

elderly people with help to remain living independently.

In addition, the Corporation’s Board of Directors recently 

approved a fifth key strategic initiative—Support Disaster 

Preparedness and Response—which is under development. 

The relationships of these initiatives to the agency’s strategic 

goals are described in Table 1.

The Corporation’s Board of Directors approves the agency’s 

strategic plan, performance measures, and corresponding 

targets. The Board periodically reviews the agency’s performance against the targets and determines actions necessary to 

improve agency outcomes. Such actions may include modifying agency priorities, measures, and targets.

Agency Overview
4 Agency Overview FY 2007 CNCS Annual Financial Report

The Strategic Plan also identifies “Sustain Management 

Excellence” as one of the Corporation’s key goals and puts 

forth a number of operational goals and strategies for improving virtually all areas of internal management and customer 

service for the agency’s stakeholders. The agency’s full strategic 

plan is available at: www.nationalservice.gov/about/focus_areas/

index.asp.

Table 1. Contributions of each strategic initiative to the strategic goals

Strategtic Initiatives

Strategic 

Goals

Mobilize More 

Volunteers

Ensure a Brighter 

Future for All of 

Ameria’s Youth

Engage Students 

in Communities

Harness Baby 

Boomers’ Experience

Support Disaster 

Preparedness 

and Response

Meet Critical 

Needs in Local 

Communities 

Through Service

Empower local 

citizens to meet their 

own communities’ 

most pressing needs 

through effective 

volunteer engagement 

and management

Improve the 

circumstances 

and prospects for 

disadvantaged youth 

through mentoring 

and engaging 

disadvantaged 

youth in service

Turn students into 

a key resource to 

meet the most 

pressing needs of 

the communities in 

which they live

Utilize the large 

Boomer population 

as a major asset 

in responding to 

communities’ most 

pressing needs, 

particularly needs 

exacerbated by 

the aging of the 

population

Mobilize national 

service participants 

and volunteers to help 

communities prepare 

for disasters and to 

recruit, manage, and 

coordinate otherwise 

unaffiliated volunteers 

in immediate relief 

efforts and long-term 

community recovery 

Strengthen the 

Capacity of 

Communities to 

Engage Citizens

Provide volunteer 

management support, 

best practices, and 

partnerships to 

dramatically expand 

community capacity 

to recruit, manage, 

and retain volunteers

Build the capacity of 

communities across 

America to recruit, 

train, match, and 

support millions of 

mentors and to engage 

and support millions 

of disadvantaged 

youth in service

Strengthen the 

connection and 

natural alliance 

between key 

community 

organizations and 

institutions, and 

the local schools 

and students, and 

focus on a school 

goal of creating 

more connected, 

engaged citizens

Expand nonprofit 

capacity to engage, 

manage, and retain 

Baby Boomer 

volunteers

Build the capacity 

of communities to 

respond to disasters 

rapidly and effectively 

by strengthening 

partnerships among 

state, local and 

national governments, 

nonprofits, and profitmaking organizations

Engage 

Americans in 

a Lifetime of 

Volunteering 

and Service

Promote service as 

a regular part of all 

Americans’ lives

Make mentoring the 

epitome of ongoing, 

engaged service, and 

support the transition 

from episodic 

volunteering to 

committed mentoring

Maximize the 

opportunities for 

student service and 

service-learning to 

become the “onramp” to a lifetime of 

civic engagement for 

young Americans

Attract Boomers 

to service now so 

that they will stay 

engaged as they 

pass the traditional 

age of retirement 

and reaffirm the 

importance of 

civic engagement 

to subsequent 

generations

Develop disaster 

preparedness and 

response resources 

and inventories to 

enable immediate 

disaster response and 

long-term recovery
FY 2007 CNCS Annual Financial Report Agency Overview 5

Organization

Headquartered in Washington, D.C., the Corporation is an 

independent federal agency with a Board of Directors, Chief 

Executive Officer (CEO), Chief Financial Officer (CFO), and 

Inspector General (IG) who are appointed by the President 

and confirmed by the Senate. In addition, the Corporation 

has a Chief Operating Officer (COO) who manages the 

agency’s progress. The CEO provides overall management of 

the agency’s programs and operations, including about 560 

employees who work throughout the United States and its 

territories. The Board of Directors sets policies and direction 

for the Corporation and is responsible for all actions taken by 

Chief Financial Officer

J. Bridges†

Chief Operating Officer

E. Seale

General Counsel

F.Trinity

Government Relations

K. Ott

Human Capital

R. Limon

Information Technology

R. Mazariegos

Public Affairs

A. Mack

Research & Policy Development

R. Grimm

Civil Rights*

L. Honnoll

Faith-based & Community Initiatives

Vacant

Financial Management

W. Anderson

Chief Executive Officer

Chief of Staff David Eisner†

N. Goren

Grants Policy 

& Operations

A. Robinson

(acting)

Field Liaison

M. Berning

Grants 

Oversight 

& Monitoring

A. Robinson

Leadership 

Development

& Training

G. Van Der

Veer

†Presidential appointments

‡In accordance with the Inspector General Act, Section 3a

*The director has independent authority to advise the CEO 

on pre-complaint and complaint issues. The CEO contributes

to the director’s performance review.

AmeriCorps

State & Nat’l

K. McSwain

AmeriCorps

NCCC

M. Mazyck

AmeriCorps

VISTA

J. Whaley

Learn & Serve

America

A. Cohen

Senior Corps

T. Scannell

Inspector General†‡

Gerald Walpin

Julie Fisher Cummings

Palm Beach, Florida

Mark Gearan

Geneva, Texas

Stephen Goldsmith, Chairman 

Washington, DC

Richard A. Hill

Helena, Montana 

Vince J. Juaristi

Alexandria, Virginia

Jacob J. Lew

New York, New York

 

 

Board of Directors†

Office of

 Emergency 

Management

C. Clay

Corporate Relations

J. Williams

Tom Osborne

Lincoln, Nebraska

James Palmer

Tustin, California

Alan Solomont

Newton, Massachusetts

Stan Z. Soloway

Washington, DC

Leona White Hat

Bismarck, North Dakota

Donna Williams

Fort Worth,Texas

47 field 

offices

(serving all 

U.S. states and

territories)

Figure 1. Corporation organizational chart
6 Agency Overview FY 2007 CNCS Annual Financial Report

Not shown on map: Puerto 

Rico/Virgin Islands, with 

the Corporation State Office 

located in San Juan, PR.

WA

MT ND

OR

ID

WY

SD

UT

CA

NV

CO

KS

NE

AZ NM OK

AK

MN

IA

MO

AR

TN NC

LA

FL

MS AL GA

WI

IL

KY

IN

OH

WV

PA

NY

VA

ME

VT

NH

MA

CT

SC

MI

HI

RI

NJ

TX

DC

MD

DE

MAP LEGEND

Cluster Code 

by State

1

3

5

NCCC Campuses

Cluster Offices

State Offices

Field Financial 

Management Center

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programs, and initiatives necessary to carry out the mission 

of the Corporation. Field offices in nearly every state conduct 

public outreach and program support and are directly responsible for developing grants and projects and for overseeing 

all Senior Corps and VISTA projects in their states. The 

Corporation’s structure also includes three National Civilian 

Community Corps (NCCC) campuses and one Field Financial 

Management Center.

The agency also works through state-sponsored organizations.

» State Service Commissions receive Corporation funding 

to support AmeriCorps programs through annual grant 

competitions and manage, monitor, and evaluate these 

programs. The Commissions also encourage volunteering in 

their states and often administer special volunteer initiatives and community-based service-learning programs.

» State Education Agencies (SEAs) receive formula-based 

funds from Learn and Serve America. Most of the funds 

are distributed by sub-grants to schools and school 

districts that work with one or more community partner 

organizations to create service-learning projects that 

meet community needs and support the development 

of students’ academic, civic, and social skills. 

Figure 2. Corporation field offices
FY 2007 CNCS Annual Financial Report Agency Overview 7

Programs

The Corporation operates three major sets of programs—

Learn and Serve America, AmeriCorps, and Senior 

Corps—and a number of smaller programs and activities. 

These programs are united in a common purpose: engaging 

citizens in volunteering to improve their communities. For 

more information about these programs, please visit: www.

nationalservice.gov/about/programs/index.asp.

Learn and Serve America

Learn and Serve America supports service-learning activities 

in schools, colleges, and community organizations, annually 

helping more than one million students from kindergarten 

through college to meet community needs, while improving 

their academic skills and learning the importance of good 

citizenship. 

AmeriCorps

AmeriCorps is a network of national service programs that 

meet critical needs in areas such as education, public safety, 

health, and the environment through partnerships with nonprofit organizations such as faith-based and community-based 

organizations, colleges and universities, state and local governments, and other organizations. AmeriCorps members earn 

an education award upon completion of their service of up to 

$4,725 to help finance their education. AmeriCorps includes 

three programs: 

» National Civilian Community Corps (NCCC) engages 

men and women ages 18–24 in a full-time, team-based, 

residential program as well as operates a Summer of 

Service program for those as young as 14, to provide 

flexible response capabilities to meet community needs;

» State and National provides grants to nonprofit, public, 

and other organizations to engage Americans of all 

backgrounds in service to address community needs; and

» Volunteers in Service to America (VISTA) provides 

full-time volunteers to community organizations to 

help create and expand anti-poverty programs.

Senior Corps

Senior Corps is a network of more than 1,000 organizations 

sponsoring about 1,300 Senior Corps projects that use the 

experience, skills, and talents of about 500,000 older volunteers to meet community needs. Senior Corps includes three 

programs:

» RSVP provides the most flexibility for service. 

Volunteers age 55 and older choose how, where, and 

how often they want to serve, with commitments ranging from a few hours to 40 hours per week. Volunteers 

are eligible to receive reimbursement for mileage 

and insurance coverage while on assignment;

» Foster Grandparent Program (FGP) provides support and 

service to children and youth with special or exceptional 

needs in a variety of settings including schools, hospitals, 

drug treatment centers, and child care centers. Volunteers 

age 60 and over provide direct service 15 to 40 hours per 

week. Volunteers must meet income eligibility requirements 

to receive a monetary stipend of $2.65 per hour; and

» Senior Companion Program (SCP) enables individuals 

aged 60 and older to assist frail, homebound individuals 

with daily living tasks. Senior Companions serve 15 to 40 

hours per week and receive ongoing training in topics such 

as Alzheimer’s disease and stroke. Those who meet income 

requirements receive a monetary stipend of $2.65 per hour.

Other Corporation Activities

A number of smaller grant programs, such as the Martin 

Luther King, Jr. Day of Service grants that engage volunteers 

in specific short-term community projects, and Disability 

Grants that engage individuals with disabilities in service, 

also achieve agency goals. The Corporation also provides 

extensive training and technical assistance to nonprofit and 

other organizations, operates a National Service-Learning 

Clearinghouse and The Resource Center (online nonprofit/

project management support), provides President’s Volunteer 

Service Awards to people who demonstrate a substantial 

commitment to volunteering, and recognizes colleges 

and universities that implement service-learning models 

and programs through the President’s Higher Education 

Community Service Honor Roll.
8 FY 2007 CNCS Annual Financial Report
FY 2007 CNCS Annual Financial Report Mission Performance 9

About 61 million Americans—including 2.6 million youth 

from disadvantaged circumstances, 2.8 million college students, and 23.6 million Baby Boomers—volunteered through 

organizations in FY 2006.1 These volunteers contributed an 

estimated 8.1 billion hours of service to their communities. 

Youth are volunteering at about twice the rate of the rest of the 

population, leading to the potential for increased volunteering 

as they move into adulthood. About 3.4 million Americans 

served as mentors to young people, making an impact on the 

lives, opportunities, and success of these individuals.2

The Corporation engaged about 3.9 million people in service 

in FY 2007 through the Senior Corps, AmeriCorps, and 

Learn and Serve America programs—representing over 228 

million hours of service. About 2.1 million Americans served 

as members or participants in Corporation programs. Another 

1.8 million individuals were recruited and/or managed through 

these programs. 

The Independent Sector, a coalition of organizations that 

works to strengthen nonprofits, places the value of each hour of 

service in FY 2006 at $18.77. In comparison, the Corporation 

expended an estimated $4.08 per hour of service, including 

all administrative expenses.3

 Research on agency programs 

1. In FY 2007, 60.8 million people volunteered through 

organizations. Census data for FY 2007, for the number of 

disadvantaged youth, college students, and Baby Boomers will not be 

available until May 2008.

2. Bureau of Labor Statistics, Current Population Survey 

Volunteering Supplement. These numbers reflect volunteering 

through organizations and do not include informal volunteering.

3. The Independent Sector service hour valuation is not yet available 

for 2007; the 2006 valuation is available at: www.independentsector.

demonstrates their value. For example, research on the Senior 

Companion Program shows that the services provided by the 

program are crucial to their clients, improve the health of the 

volunteers, and help informal care providers to continue to 

work and provide care for their loved one at home, among 

other benefits.4

These 228 million service hours resulted in major improvements in the lives of individuals and their communities, as 

well as reducing other government costs. According to data 

reported by grantees to the Corporation, in FY 2007 the 

agency also:

» Expanded the capacity of over 70,000 nonprofits, public agencies, and educational 

institutions to meet community needs;

» Provided independent living services to 

about 470,000 frail or elderly clients;

» Mentored about 598,000 disadvantaged youth, 

including 47,000 children of prisoners; and

» Enabled about 663,000 children and youth from disadvantaged circumstances to serve their communities.

org/programs/research/volunteer_time.html. The Corporation’s hourly 

cost estimate reflects the Corporation’s FY 2007 total expenses 

$931,050,000 divided by the estimated hours of service provided.

4. See Corporation research available at: www.nationalservice.gov/

about/role_impact/performance_research.asp.

Mission Performance 

Mobilize More Volunteers

Leveraging Volunteers to Build

Habitat for Humanity Homes

Building homes with volunteers is hard work. Training volunteers, managing deliveries, working with homeowners, and ensuring quality construction is a complex set of 

tasks. To help achieve its mission of building more homes for families in need, Habitat 

for Humanity has a longstanding partnership with AmeriCorps. In 2005 alone, 681 

AmeriCorps members, serving in more than 200 Habitat for Humanity affiliates, 

recruited and managed more than 206,000 community volunteers to build 1,829 

homes, housing more than 7,600 family members. They also generated more than $4 

million in grants and in-kind donations.
10 Mission Performance FY 2007 CNCS Annual Financial Report

The Corporation’s Performance Management System

The Corporation works to “operationalize” its Strategic Plan at all levels of the organization. The illustration below shows how the Corporation plans, measures, manages, and 

reports on its performance.

 The Corporation sets a strategic initiative national target (National Measures). Achieving 

this national target requires a combination of the Corporation’s actions and the efforts 

by the Corporation’s partners, many outside organizations, and America’s citizens. The 

Corporation’s contribution to the national target is reflected in the Corporation’s targets 

(Corporation Measures). In turn, each program develops one or more measures (Program 

Measures) to identify and manage its contribution to the overall Corporation impact. To 

successfully meet the established program measures, each program develops an operating 

plan (Operating Plans) that includes strategies to achieve the program measure targets. 

These operational requirements are included in each manager’s and staff ’s performance 

plan (Individual Performance Plans). The result of this planning and measurement process 

is a focused effort by the Corporation to meet its established goals. 

Figure 3. Pyramid illustrating the Corporation’s performance planning, measurement, 

management, and reporting
FY 2007 CNCS Annual Financial Report Mission Performance 11

Performance Trends for National Goals

Table 2. Performance trends for national goalsi

Strategic Initiative and 

Performance Measure

FY 2004 FY 2005 FY 2006 

Target

FY 2006 FY 2007 

Target

FY 2007 FY 2008 

Target

FY 2010 

Target

Mobilize More Volunteers

Number of Americans 

volunteering annually through 

organizations (in millions)ii

 

64.5 66.0 67.8 61.2 69.9 60.8 71.3 75.0

Number of Americans regularly 

volunteering (in millions)iii 

32.2 31.8 34.0 32.1 36.5 Data 

Avail. 

5/08iv

39.2 43.0

Ensure a Brighter Future for All of America’s Youth

Number of Americans who 

mentor each year (in millions)v 

NAv NAv NAv 3.4 3.8 Data 

Avail. 

5/08iv

4.5 6.0

Number of children and youth 

of incarcerated parents mentored 

through federal programsvi 

NA 23,000 26,000 27,300 36,000 Data 

Avail. 

5/08iv

40,000 65,000

Number of children and youth from 

disadvantaged circumstances serving 

in their communities (in millions)vii 

NA NA NA 2.6 2.7 Data 

Avail. 

5/08iv

2.8 3.0

Engage Students in Communities

Number of college students 

who volunteer (in millions) 

3.3 3.3 3.8 2.8 4.0 Data 

Avail. 

5/08iv

4.3 5 .0

Percent of Federal Work Study funds 

devoted to community serviceviii

15.9% 15.0% 16.8% 16.1% 17.5% Data 

Avail. 

 5/08

18.2% 20%

Percent of America’s public 

kindergarten through grade 12 

schools that have incorporated 

service-learning into their curriculaix

28% NA NA NA 41% Data 

Avail. 

 12/08

NAv 50%

Harness Baby Boomers’ Experience

Number of Baby Boomers 

volunteering (in millions)

NA 25.8 26.1 23.6 26.4 Data 

Avail. 

5/08iv

27.1 28.7

i. NA = Data not available. For more information on any of the Corporation’s measures, please contact Tyndall Traversa at: ttraversa@cns.

gov. No measures are included for the Support Disaster Preparedness and Response initiative; these measures are under development. The 

Corporation’s Board of Directors determines the measures and measure targets for the agency. Since the publication of the agency’s strategic 

plan in February 2006, the agency and its Board have improved the specific definitions, targets and data collection mechanisms for a number 

of measures, as well as discontinuing and adding measures. For a listing of the modified or discontinued measures, please see Table 4. The 

measures and data represented here reflect the agency’s and its Board’s most recent decisions and data. During the Board’s FY 2008 Strategic 

Plan review, the Board will consider further modifications to the agency’s measures and targets based on actual budget allocations and recent 

performance levels.

ii. Data for this measure is available through the “Current Population Survey: Supplement on Volunteering” available at: www.bls.gov/news.

release/volun.toc.htm.

iii. Defined as those volunteering at any level of intensity (e.g., 1+ hours per week) for 12+ weeks during the year.

iv. FY 2007 data for these measures will be available 5/08; these data are developed by the Corporation using databases provided through the 

“Current Population Survey: Supplement on Volunteering” available at: www.bls.gov/news.release/volun.toc.htm.

v. In prior years, the Corporation planned to measure the “Number of children and youth in disadvantaged circumstances who receive 

mentoring services nationally each year.” Data is not available for this measure; the measure has been discontinued and replaced with the 

measure presented here. 

vi. Data provided by the Department of Health and Human Services for programs in that agency, the Department of Justice, the Corporation 

and other federal agencies. 

Additional footnotes appear on page 17.
12 Mission Performance FY 2007 CNCS Annual Financial Report

Performance Trends for Corporation Goals

Table 3. Performance trends for corporation goalsi

Strategic Initiative and 

Performance Measure

FY 2004 FY 2005 FY 2006 

Target

FY 2006 FY 2007 

Target

FY 2007 FY 2008 

Target

FY 2010 

Target

Mobilize More Volunteers

Total number of volunteers supported by 

Corporation-sponsored programs (including 

Corporation program members, participants, 

volunteers, and leveraged community volunteers)ii

 

2.6 3.6 3.3 3.7 3.4 3.9 3.6 4.0

Percent of former AmeriCorps members 

who continue to volunteer in their 

communities after their term of serviceiii

NA 72% NA NA NA 72% 88% 90%

Ensure a Brighter Future for All of America’s Youth

Number of children and youth from 

disadvantaged circumstances mentored 

through Corporation programsiv, v

NA NA NA 361,000 NA 598,000 450,000 500,000

Number of children of prisoners mentored 

through Corporation programs

NA 12,500 NA 26,000 NA 47,000 20,000 24,000

Number of children and youth from disadvantaged 

circumstances serving their communities 

through Corporation-sponsored programsiv 

295,700 480,000 480,000 465,000 486,000 663,000 500,000 606,000

Engage Students in Communities

Number of college students serving 

through Corporation programs

NA NA NA 108,000 NA 199,000 80,000 300,000

Number of higher education institutions 

matching the AmeriCorps Education Award 

40 40 53 57 60 76 67 80

Percentage of organizations funded through Learn 

and Serve America grant programs that have 

adopted at least six of nine institutional supports 

leading to sustainability for service-learningvi

22.3% 27.4% NA 26.8% 28% 27% 28% 30%

Harness Baby Boomers’ Experience

Number of Baby Boomer volunteers generated 

through Corporation-sponsored programsvii

NA NA NA NA NA 231,000 400,000 500,000

Number of clients who receive independent 

living services, including direct support 

and respite for informal caregivers through 

Corporation-sponsored programsviii

75,000 99,000 NA 137,000 NA 470,000 190,000 250,000

i. NA = Data not available. For more information on any of the Corporation’s measures, please contact Tyndall Traversa at: ttraversa@cns.gov. No 

measures are included for the “Support Disaster Preparedness and Response” initiative; these measures are under development. The Corporation’s 

Board of Directors determines the measures and measure targets for the agency. Since the publication of the agency’s strategic plan in February 

2006, the agency and its Board have improved the specific definitions, targets and data collection mechanisms for a number of measures, as well 

as discontinuing and adding measures. For a listing of the modified or discontinued measures, please see Table 4. The measures and data represented 

here reflect the agency’s and its Board’s most recent decisions and data. During the Board’s FY 2008 Strategic Plan review, the Board will 

consider further modifications to the agency’s measures and targets based on actual budget allocations and recent performance levels.

ii. Component measures (e.g., number of community volunteers, number of stipended volunteers, number of direct program participants) were 

discontinued as a primary Corporation measure. However, this data continues to be provided for the current year in the text of Corporation 

budget and performance documents. The data over time also continues to be monitored within the Corporation to support management 

decision-making.

Additional footnotes appear on page 17.
FY 2007 CNCS Annual Financial Report Mission Performance 13

Performance Analysis

In FY 2007, the Corporation’s performance was strong. The 

agency met or exceeded the targets for three of the four 

Corporation-level measures for which data and targets were 

available. The agency also performed at higher than anticipated 

levels on the remaining six measures for which no targets were 

available.5 This success reflects the increased emphasis placed 

on the agency’s strategic initiatives, as well as improved data 

collection. For example, nearly all the Corporation programs 

now include a focus on volunteer recruitment, management, 

and retention. Moreover, grants made in FY 2006 and focused 

on these initiatives also entered their second and more productive year in FY 2007. The agency also made further changes to 

its grant criteria, improved training and technical assistance, 

conducted public awareness campaigns, and implemented 

volunteer recognition incentives, such as the Presidential 

Volunteer Service Award and the Higher Education Honor 

Roll. The Martin Luther King, Jr. Day of Service also was 

expanded and a Summer of Service implemented to engage 

students during their summer breaks. In addition, the 

Corporation partnered with volunteering and mentoring 

organizations throughout the nation to leverage its efforts. 

Such partners include Boys and Girls Clubs, Jumpstart, City 

Year, MENTOR, the Points of Light Foundation & Hands 

On Network, and many more.

The Corporation’s performance also reflects its attention 

to improving the areas identified through the Program 

Assessment Rating Tool (PART) process conducted by OMB. 

While half of the Corporation programs assessed have been 

rated as “adequate,” the agency intends to raise its scores 

considerably over the next few years, through improved performance focus and program evaluations. In addition, the agency 

intends to restructure one program to also achieve an adequate 

or better rating. The agency is working to identify cost-effective 

ways to conduct comprehensive program evaluations and 

research to meet other program performance improvements 

outlined in each program’s PART review.

The Corporation’s FY 2007 performance reflects significant 

improvements in the agency’s data collection. For example, the 

large increase in the number of clients receiving independent 

living services includes an increase of about 300,000 due, in 

part, to the inclusion of activities through RSVP, such as MealsOn-Wheels programs, and the new reporting of such services 

provided through the AmeriCorps State and National program. 

In FY 2007, data was collected for the first time on the number 

of Baby Boomer volunteers generated through Corporation 

programs. 

National performance remained at historically high levels in 

FY 2006, the latest year for which data are available. However, 

performance increased over the prior year for only about half of 

the measures for which data are available.6

 Moreover, performance did not meet the FY 2006 national targets, with one 

5. Many targets were not available due to various modifications to 

the agency’s performance measures (e.g., excluding those children and 

youth who receive other support services from the measure related to 

mentoring).

6. Data for FY 2007 for most national measures will not be available 

until 5/08.

exception: the number of children and youth of incarcerated 

parents mentored through federal programs.

The Corporation is investigating the factors influencing these 

year-to-year national performance changes. However, insufficient data is available to identify all the factors leading to this 

decline. The agency nonetheless has identified likely influences 

and is developing actions to address these areas: 

» The attrition rate, where about one out of three volunteers does not continue to volunteer in the subsequent 

year, rose in FY 2006—possibly accounting for up to 

three-quarters of the national volunteering decline. 

» Evidence also indicates that Baby Boomers require 

more sophisticated volunteer opportunities than the 

nonprofit sector has traditionally provided, thus possibly 

discouraging higher levels of Baby Boomer volunteers. 

More information on the Corporation’s efforts and challenges 

in addressing each strategic initiative at the Corporation and 

national levels is available by contacting Shannon Maynard at: 

smaynard@cns.gov. For more information about the agency’s 

PART reviews, visit: www.whitehouse.gov/omb/expectmore/

index.html. Information on the Corporation’s evaluations 

and research is available at: www.nationalservice.gov/about/

role_impact/performance_research.asp. 

Figure 4. Corporation and national performance measures

FY 2007 Corporation FY 2006 National

Met or exceeded

No data available or target set

Not met

60%

10%

30%

89%

11%
14 Mission Performance FY 2007 CNCS Annual Financial Report

Performance Management

The Corporation will continue to 

» Expand its partnerships with other organizations;

» Lead a national effort to engage Americans 

of all ages, skills, and abilities in service;

» Identify the most effective ways to influence the national goals; and

» Improve program and management effectiveness.

More detailed information about the Corporation’s plans 

to achieve its strategic goals is included in the FY 2009 

Congressional Budget Justification/Annual Performance 

Report. This document is available via the web at: www.

nationalservice.gov/about/budget/index.asp.

Performance Measurement

Improvement

The Corporation has continued to refine its performance measures, targets, and data collection since establishing its strategic 

plan in February 2006. As a result, a number of measures have 

been modified or discontinued as described in Table 4. 
FY 2007 CNCS Annual Financial Report Mission Performance 15

Modified or Discontinued Agency Performance Measures

Table 4. Modified or discontinued national and corporation performance measuresi

Strategic Initiative and 

Performance Measure

FY 2004 FY 2005 FY 2006 

Target

FY 2006 FY 2007 

Target

FY 2007 FY 2008 

Target

FY 2010 

Target

Mobilize More Volunteers

Percentage of nonprofits and faithbased and community organizations 

that rely on volunteers regularly and 

utilize effective volunteer recruitment 

and management practicesii

31% 34% 37% NA 40% NA NA 50%

Number of community volunteers, 

direct program participants, 

stipended volunteers and similar 

measures reported separatelyiii

Available 

upon 

request

Available 

upon 

request

Available 

upon 

request

Available 

upon 

request

Available 

upon 

request

Available 

upon 

request

Available 

upon 

request

Available 

upon 

request

Number of hours of service 

generated through Corporation 

programs (in millions of hours)iv

204 208 202 216 197 228 NA 300

Percent of Corporation-funded 

grantees meeting program/

project performance goalsv

Data under development 

Percent of organizations that say 

AmeriCorps members helped them 

increase the number of persons served 

to a large or moderate extentvi

78% 92% 90% NA 90% NA 90% 90%

Percent of program/project 

resources provided by nonCorporation sourcesvii

40.6% 39.1% 42.0% 44.0% 43.9% 34.8% NA 47.0%

Percent of former AmeriCorps 

members who accept public 

service employment (including 

governmental and non-profit work) 

within one year after completing 

their AmeriCorps serviceviii

50% NA NA NA NA NA NA NA

Percent of former AmeriCorps 

members who say the skills they 

learned during their service have 

helped them in their current 

community service activities, 

job, or educational pursuitsix

92% 86% 93% NA 93% NA NA 93%

Ensure a Brighter Future for All of America’s Youth

Number of children and youth 

in disadvantaged who receive 

mentoring services nationally 

each year (in millions)x

NA NA 3.0 NA 3.5 NA NA 5.5

Number of children of prisoners 

mentored or receiving other 

support services nationallyxi

NA NA NA NA NA NA NA 200,000

Number of children of prisoners 

receiving mentoring or other 

support services through 

Corporation programsxii

NA NA 16,500 NA 19,000 NA NA 27,000

Footnotes appear at end of table on following page and on pages 17–18.
16 Mission Performance FY 2007 CNCS Annual Financial Report

Strategic Initiative and 

Performance Measure

FY 2004 FY 2005 FY 2006 

Target

FY 2006 FY 2007 

Target

FY 2007 FY 2008 

Target

FY 2010 

Target

Engage Students in Communities

Percent of Learn and Serve 

America higher education 

programs using service learning 

as part of the core curriculumxiii

66% 71% 68% 68% 71% Data 

available 

8/08

74% 80%

Percent of Learn and Serve America 

K-12 schools using service learning 

as part of the core curriculumxiii

45% 44% 49% 57% 53% Data 

available 

8/08

57% 65%

Percentage of higher education 

institutions that provide at least 

one full-time person responsible 

for coordinating and supporting 

service on campusxiv

NA NA NA NA NA NA NA NA

Percent of teenagers who 

participate in service-learning 

through their schoolsxv

NA 21.4% 23% NA 25% Data 

available 

12/08

27% 33%

Percent of Learn and Serve 

America grantees reporting 

positive impacts on academic 

performance of participantsxvi

35.0% 35.6% 41.0% 42.9% 43.0% Data 

available 

8/08

NA 45.0%

Harness Baby Boomers’ Experience

Percent of Baby Boomers 

engaged in service nationallyxvii

33.1% 33.4% 33.7% 33.1% 34.1% Data 

available 

5/08

NA 37.0%

Number of Baby Boomers 

engaged as participants in 

Corporation programsxviii

40,885 39,247 45,000 NA 53,000 NA NA 60,000

Percentage of Baby Boomer 

volunteers in RSVP who believe 

the programs provide a significant 

chance to bring about changexix

NA NA 75% NA 75% NA NA 85%

Number of clients who receive 

independent living services through 

Corporation-sponsored programsxx

102,100 100,900 NA 106,100 101,100 462,000 114,800 250,000

Number of families and caregivers 

of seniors who receive respite 

support through Corporationsponsored programsxxi

9,000 9,000 9,000 9,000 9,000 8,600 9,000 10,000

i. NA = Data not available. The Corporation’s Board of Directors determines the measures and measure targets for the agency. Since the 

publication of the agency’s strategic plan in February 2006, the agency and its Board have improved the specific definitions, targets and data 

collection mechanisms for a number of measures, as well as discontinuing and adding measures, as identified in this table. The measures and 

data represented in Tables 2 and 3 reflect the agency’s and its Board’s most recent decisions and data. During the Board’s FY 2008 Strategic 

Plan review, the Board will consider further modifications to the agency’s measures and targets based on actual budget allocations and recent 

performance levels.

ii. This measure was discontinued since data is not available for future years. Data for prior years comes from the Volunteer Management 

Capacity Study sponsored by the Corporation, the UPS Foundation, and the USA Freedom Corps available at: www.nationalservice.gov/

about/role_impact/performance_research.asp#CAPACITY.

Additional footnotes appear on pages 17–18.

Table 4. Modified or discontinued national and corporation performance measuresi

‐continued
FY 2007 CNCS Annual Financial Report Mission Performance 17

Additional Mission Performance

Measure Footnotes

Table 2. Performance trends for national goals (page 11):

vii. Data from the 2005 Youth Volunteering and Civic Engagement 

Survey, conducted by the Corporation, in collaboration with the 

U.S. Census Bureau and Independent Sector. This data represents 

the responses of youth aged 12-18 who met the family income 2005 

federal poverty guidelines, as set by the Department of Health and 

Human Services (see: www.aspe.hhs.gov/poverty/05poverty.shtml). 

viii. Historical data revised by the U.S. Department of Education in 

Fall 2007.

ix. In FY 2008, the Corporation will implement a national survey to 

assess the prevalence of service and service-learning in the nation’s 

kindergarten through grade 12 public schools. The survey will be 

repeated every three years.

Table 3. Performance trends for corporate goals (page 12):

iii. This data was gathered through an annual National Performance 

Measurement Survey. The survey was initiated in 2004 with a 

sample of individuals who had completed AmeriCorps service in 

the State and National, VISTA or NCCC programs within the 

prior year. Respondents were asked if they had volunteered at any 

time since completing their AmeriCorps service. In 2005, the 

sample requirements were changed to include individuals who had 

completed AmeriCorps service within the past two to three years. In 

2006, the question posed to respondents changed slightly to query 

whether they had volunteered within the past year, in order to make 

comparisons to national-level data. In 2006, the volunteer rate of 

AmeriCorps alumni was more than double the overall U.S. volunteer 

rate which was 28.8 percent. No changes were made for FY 2007 

to the question. To supplement the understanding that this measure 

provides, the Corporation also gathers data through its longitudinal 

study of AmeriCorps members. To improve compatability of the data 

across years, the Corporation is investigating alternative data sources. 

Although the Corporation currently does not have a comprehensive 

database of AmeriCorps alumni, the agency is exploring the use of the 

new “My AmeriCorps” web portal as an efficient and accurate data 

collection method for this measure. The viability of using this portal as 

the source for this data will be assessed during the coming year.

iv. The definition of disadvantaged children and youth receiving 

Corporation mentoring services or participating in Corporationsponsored programs is based on program statutes and regulations. 

This group includes those up to age 25 with exceptional or special 

needs (as defined in part 2552.81 of the DVSA regulations) or who 

are economically disadvantaged and for whom one or more of the 

following apply: 1) out-of-school, including out-of-school youth 

who are unemployed; 2) in or aging out of foster care; 3) limited 

English proficiency; 4) homeless or have run away from home; 5) 

at-risk to leave school without a diploma, and/or 6) former juvenile 

offenders or youths at risk of delinquency. The referenced DVSA 

regulation includes “children with exceptional needs” who are defined 

as developmentally disabled, such as those who are autistic, have 

cerebral palsy or epilepsy, are visually impaired, speech impaired, 

hearing impaired, orthopedically impaired, are emotionally disturbed 

or have a language disorder, specific learning disability, have multiple 

disabilities, other significant health impairment or have literacy 

needs. Under this DVSA regulation, existence of a child’s exceptional 

need is verified by an appropriate professional, such as a physician, 

psychiatrist, psychologist, registered nurse or licensed practical 

nurse, speech therapist or educator. “Children with special needs” is 

defined as those who are abused or neglected, in need of foster care, 

adjudicated youth, homeless youths, teen-age parents and children in 

need of protective intervention in their homes. 

v. This measure was revised from prior years to reflect only those being 

mentored, not also those receiving other support services. Data for FY 

2006 represents only those receiving such services through the Learn 

and Serve America and Foster Grandparents programs. Data for FY 

2007 reflects mentoring provided through all Corporation programs. 

Thus, FY 2007 data represents the agency’s baseline performance 

level. 

vi. This measure was established during the FY 2007 PART review 

of the Learn and Serve America program and was established as a 

Corporation measure by the agency’s Board in FY 2007. 

vii. Data not available prior to FY 2007.

viii. FY 2007 data reflects a revision to the program activities 

recognized by this measure. Specifically, services such as “Mealson-Wheels” provided through RSVP, as well as independent living 

services provided through AmeriCorps State and National were 

included in the FY 2007 actual reported.

Table 4. Modified or discontinued national and corporation 

performance measures (page 15):

iii. Component measures of the agency’s primary measure, “Total 

number of volunteers supported by Corporation-sponsored 

programs,” were discontinued as regularly reported key Corporation 

measures. Such component measures include, for example: the 

number of community volunteers; number of stipended volunteers; 

and, number of direct program participants. However, this data 

continues to be provided for the current year in Corporation budget 

and performance documents. The data over time also continues to be 

monitored within the Corporation to support management decisionmaking.

iv. Measure discontinued as a key Corporation measure; however, data 

continues to be reported in most agency budget and performance 

documents and continues to be monitored internally.

v. Measure discontinued as a key Corporation mission performance 

measure, but continues as a key management performance indicator. 

Values for this measure will first be reported in FY 2009.
18 Mission Performance FY 2007 CNCS Annual Financial Report

vi. Data from the National Performance Measurement Survey. 

Measure discontinued at the Corporation level, but continues to be 

monitored, as survey data becomes available, by the agency to support 

management decision-making. Results are for AmeriCorps State and 

National only. The survey that provides data for this measure was not 

conducted in FY 2006. In FY 2004, the survey allowed responses 

of “considerably helped” and “moderately helped,” as well as other 

les positive responses; in addition the survey did not include a filder 

question to identify those organizations where the member did/did 

not have the goal of increasing the number of persons served. In FY 

2005, the survey allowed somewhat differently worded responses; 

in addition this survey included a filter question to identify those 

organizations for which this was an intended goal. These changes 

affected the percentages reported. The cause of the large increase 

from FY 2004 to FY 2005, however, hasnot been identified. The 

Corporation is investigating alternative survey mechanisms to 

obtain this or similar capacity-building data for all the AmeriCorps 

programs.

vii. Measure discontinued as a key Corporation program performance 

measure; measure continues to be monitored to support agency 

decision-making.

viii. Measure discontinued as a Corporation key measure; measure 

continues to be monitored, as data is available from the National 

Performance Measurement Survey, to support management 

decision-making. The Corporation is investigating alternative survey 

mechanisms to obtain this data for all the AmeriCorps programs.

ix. Measure discontinued as a key Corporation performance measure 

reported regularly; measure continues to be monitored by the agency 

to support management decision-making, as data is available from 

the National Performance Management Survey. The Corporation is 

investigating alternative survey mechanisms to obtain this data for all 

the AmeriCorps programs.

x. This measure was replaced with the corresponding measure in 

Table 2 focused on the number of mentors, since data to support this 

measure is not available. 

xi. This measure was replaced with the corresponding measure in 

Table 2 focused on those receiving mentoring services through federal 

programs, since data to support this measure is not available. 

xii. This measure was replaced with the corresponding measure in 

Table 3 focused on those receiving only mentoring services, since data 

to support this measure is not available.

xiii. Data provided here improve reporting to more closely tie data 

reported for the academic year to the corresponding fiscal year. 

This measure was discontinued as a key Corporation performance 

measure, but will continue to be monitored to support management 

decision-making. This measure was replaced by the corresponding 

measure in Table 2 focused on those Learn and Serve America 

programs that have adopted at least six of nine institutional supports 

that lead to sustainability for service-learning. Although this newly 

adopted measure reflects only Learn and Serve America programs, 

it nonetheless assesses the agency’s performance toward the 

institutionalization of service learning across all schools.

xiv. Measure discontinued since data are not available.

xv. Measure discontinued as a regularly reported key national 

performance measure. The measure is duplicative of the measure, 

“Percent of K–12 schools with service-learning as part of the 

curricula.” The Corporation will continue to monitor this measure 

to support management decision-making. Data from the Youth 

Volunteering and Civic Engagement Survey, conducted by the 

Corporation, in collaboration wit the U.S. Census Bureau and 

Independent Sector. Includes youth aged 12–18 years old. Study 

will not be repeated annually. Next study planned to be conducted 

in 2008; changes in survey methodology may occur, making the data 

from prior years non-comparable. Prior study available at: www.

nationalservice.gov/about/role_impact/performance_research.asp#YHA.

xvi. Measure discontinued as a Corporation key measure; data 

available from LASSIE—the Learn and Serve America grantee 

reporting system; measure continues to be monitored to support 

management decision-making.

xvii. This measure was discontinued as a key national, regularly 

reported measure in order to reduce the total number of measures 

being reported. However, the Corporation continues to track 

performance against this measure to help inform agency decisionmaking. FY 2007 data for these measures will be available 5/08; 

these data are developed by the Corporation using databases 

provided through the “Current Population Survey: Supplement on 

Volunteering” available at: www.bls.gov/news.release/volun.toc.htm.

xviii. This measure was replaced with the corresponding measure in 

Table 3 focused on the volunteers generated through Corporationsponsored programs, instead of only those engaged as direct 

participants. 

xix. This measure was discontinued since data is not available to 

support performance reporting.

xx. Measure combined with measure of the number of families 

and caregivers of seniors who receive respite through Corporationsponsored programs. Measure to continue to be monitored internally. 

This increase in FY 2007 is due to the inclusion of RSVP volunteers 

providing services such as “Meals-on-Wheels.”

xxi. Measure combined with measure of the number of clients 

receiving such services. Measure to continue to be monitored 

internally.
FY 2007 CNCS Annual Financial Report Management Performance 19

The Corporation’s management goal is to create a performance 

culture focused on achieving the agency’s mission. Efforts to 

achieve and sustain a high level of performance are concentrated on four areas:

» Improve program and project quality;

» Cultivate a culture of performance and accountability;

» Deliver exemplary customer service; and

» Build a diverse, energized, and high-performing workforce.

In FY 2007, the Corporation implemented many management 

enhancements and will continue to do so in years to come. 

These changes helped to improve the agency’s focus on management objectives and measures, leading to greater efficiency, 

effectiveness, and accountability. In FY 2007, the Corporation 

met its targets for 67 percent or four of the six key measures. 

While the agency did not meet the FY 2007 targets for one 

measure, performance on this measure improved from the 

prior year. Of major note, the Corporation received an unqualified audit opinion for the eighth consecutive year and, for the 

first time, with no significant deficiencies. 

Management Performance

17%

Targets met or exceeded

No data available or target set

Targets not met

67%

17%

Figure 5. FY 2007 management measures

Ensure a Brighter Future for All of America’s Youth

Peer Mentoring in Arizona

Students from Mesa Community College in Arizona serve as AmeriCorps members at 

Mesa Arts Academy, a school where 79 percent of the students between kindergarten 

and 8th grade live in poverty. Seven years ago, just nine percent of 8th grade students 

passed Arizona’s annual math assessment tests. With Mesa Community College 

students serving as tutors and mentors at the school, test scores have risen dramatically. 

In fact, this year 100 percent of the 8th graders passed the math assessment.
20 Management Performance FY 2007 CNCS Annual Financial Report

Performance Trends for Management Goals7

7. More detailed information regarding each of these measures is available at: www.nationalservice.gov/about/role_impact/performance.asp.

Engage Students in Communities

Learning to Protect Wetlands

Fifteen school districts in 11 northeastern and central Florida counties participate 

in the decade-old service-learning program sponsored by the St. Johns River Water 

Management District. The water management district acquires tracts of land to protect 

the St. Johns River Watershed, then links local schools with nearby land, encouraging 

schools to use the property as living laboratories for a variety of disciplines. The water 

management district staff offers its expertise on such topics as forestry and insect life. 

Students assist in developing and managing the land’s recreational use. They have 

designed trail systems, cleared trails, posted signs, and developed interpretive materials. Through the service-learning project, students develop a variety of skills, the ability 

to function as a team, and an understanding of how to make a difference, while the 

communities benefit from enhanced recreational options and a growing number of 

active, involved citizens.

Table 5. Performance trends for management goals

Performance Objective

and Measure

FY 2004 

Actual

FY 2005 

Actual

FY 2006 

Target

FY 2006 

Actual

FY 2007 

Target

FY 2007 

Actual

FY 2008 

Target

FY 2010 

Target

Improve program and project quality

Percent of Corporation-funded 

grantees meeting or on track to meet 

program/project performance goalsi

Data under development

Cultivate a culture of performance and accountability

Number of material weaknesses 

(MW), significant deficiences (SD) or 

reportable conditions (RC) identified in 

the annual financial statement auditii

0 MW 

1 RC

0 MW 

2 RC

0 MW 

0 RC

0 MW 

1 RC

0 MW 

0 SD

0 MW 

0 SD

0 MW 

0 SD

0 MW 

0 SD

Percentage of Government-wide 

financial management metrics where 

the Corporation is rated “green”iii

NAiv 67% 89% 56% 100% 62% 100% 100%

Deliver exemplary customer service

Overall Corporation score on the 

American Customer Satisfaction 

Index (100 point scale)

NAiv 69 70 71 71 73 74 80

Overall score for satisfaction with 

the overall usability and effectiveness 

of the agency’s major technology 

systems (100 point scale)

NAiv 58 63 62 65 70 70 80

Build a diverse, energized, and high-performing workforce

Percent of employees who report 

overall satisfaction with their jobs

68% NAiv 72% 72% 74% 77% 76% 80%

i. In FY 2004, the Corporation began implementing systems and grantee reporting guidance to enable the collection of data to calculate this measure. 

For example, requirements for grantees to identify and report on their performance against goals and measures established by the grantee were initiated 

in FY 2004. Since most Corporation grants cover a three-year period, data for the percentage of all Corporation grantees that meet the program/project 

performance goals will not be available until FY 2008–2009. 

ii. For the audit of the FY 2007 financial statements, government-wide “Yellow Book” guidance revised the definitions of material weakness, eliminated 

the reportable conditions category and introduced a new category, “significant deficiency.” For more information on this change, see OMB Circular 

A-123 at: www.whitehouse.gov/omb/circulars/index.html.

iii. Prior to May 2007 all agencies calculated their own results for these metrics using standardized methods on a monthly basis, as specified by the CFO 

Council. In May 2007, the General Services Administration (GSA) began calculating the value for the three metrics related to credit card delinquencies 

for the 24 CFO Act agencies. The Corporation has continued to calculate its metric scores using the same calculations specified by the Council and 

used by GSA. Prior to FY 2007, values shown represent the value for the last month of the fiscal year. For FY 2007, the value represents an average 

over the 12 months of the fiscal year. Also see “Accompanying Information: Government-wide Financial Management Metrics” available at: www.

nationalservice.gov/about/role_impact/performance.asp. 

iv. NA = data not available.
FY 2007 CNCS Annual Financial Report Management Performance 21

Cultivate a culture of performance

and accountability

In FY 2007, the Corporation received its eighth consecutive 

unqualified audit opinion, and for the first time in its history, had 

no material weaknesses or significant deficiencies.8 This reflects the 

Corporation’s sustained efforts to improve grants oversight, 

strengthen internal controls, automate processes, and measure 

key management indicators. The agency’s financial statements, notes, and audits are available at: www.cncsoig.gov/pdf/

auditreportsfy08/08-01.pdf.

Although the Corporation’s performance against the CFO 

Council’s Government-wide Financial Management Metrics 

has not yet improved significantly from prior years, the agency 

anticipates a significant increase in FY 2008 performance. In 

2007, the Corporation notably expanded the percent of vendor 

payments made via Electronic Funds Transfer (EFT), moving 

from “red” to “green” through extensive efforts to persuade 

vendors to participate in EFT. In FY 2008, the upgrades to 

its automated financial systems and related controls, as well 

as the agency’s improved internal controls process will help to 

improve performance.

Across the entire agency, performance and accountability has 

become a major focus. Some of the actions taken in FY 2007 

that resulted in improved performance and accountability 

include the following:

» Launched the data warehouse and established an initial 

“dashboard” that will help senior management track 

progress on key indicators throughout the year; 

» Made program PART reviews a component 

of the budget development process;

» Implemented grantee reporting of 

select standardized measures;

» Improved data collection efforts to ensure comparable 

reporting across all programs in a timely manner;

» Targeted grantee monitoring through a riskbased focus and improved procedures;

» Implemented a more comprehensive internal 

control process. This revised process will help to 

ensure the agency’s operations meet legal requirements and ensure funds are correctly expended;

» Implemented a Program Management Office. This 

office will help to maintain quality and investment 

control over the agency’s systems development 

efforts to ensure projects are coordinated, designed, 

and managed to be on budget and on time;

» Consolidated the five field service centers into 

one. This will reduce costs and enable better coordination of customer service;

» Established an Emergency Management Office. This 

office develops the plans and procedures to ensure the 

Corporation responds to disasters quickly and appropriately 

and helps ensure prompt, effective responses to emergencies;

» Reduced healthcare costs in the VISTA and 

NCCC programs by recompeting the contract 

8. The full auditors report is available at: www.cncsoig.gov/pdf/

auditreports/fy08/08-01.pdf. 

and carefully monitoring compliance; 

» Established the VISTA member support unit that 

provides the full array of administrative assistance 

required by VISTA members, including everything from 

the application to post-service support. This also paralleled the complete realignment of field offices; and

» Developed and implemented the Performance 

Measurement Database System. This system tracks 

performance across all of the agency’s performance 

measures—national, corporate, and program levels.

Deliver exemplary customer service

The Corporation continued to eliminate undue burdens to 

its customers in FY 2007, resulting in an increase on the 

American Customer Satisfaction Survey and a large increase 

in overall customer satisfaction with the agency’s technology 

systems. 

Feedback from the agency’s grantees has been particularly 

important to its ongoing efforts to improve grantee satisfaction 

with the Corporation’s information technology systems. In 

response to customer concerns, the Corporation developed 

and implemented the “My AmeriCorps” web portal which, 

for example, will provide members with ready access to their 

education award information. In FY 2008, the Corporation 

plans to move further toward a paperless office model by 

developing a records management system to eliminate excess 

documentation and continue its information technology 

modernization efforts.

Other significant improvements for the Corporation’s customers include:

» More than doubling the percent of AmeriCorps 

and Learn and Serve America grants 

awarded on time to 60 percent; and

» Providing extensive training and technical support to grantees, particularly through the web.

Build a diverse, energized and highperforming work force

Based on data from the Federal Human Capital Survey, 

the Corporation has achieved significant improvements in 

employee satisfaction, from 68 percent reporting overall job 

satisfaction in FY 2004 to 72 percent in FY 2006 and then 77 

percent in FY 2007. The Corporation was also rated the third 

most improved out of the 31 small federal agencies reviewed 

by the Partnership for Public Service in FY 2006; and, in FY 

2007, the same organization placed the agency on its “Best 

Places to Work” list.

Future efforts to strengthen the workforce will focus on:

» Expanding employee training on targeted 

mission-critical competencies, as well as performance evaluation, management, and leadership;

» Continuing the multi-year workforce planning study 

to identify key competencies and succession planning, particularly in mission-critical positions; and

» Continuing efforts to advance telecommuting capability.
22 Management Performance FY 2007 CNCS Annual Financial Report

President’s Management Agenda—

Self-Assessed Analysis

Table 6. President’s Management Agenda—Self-assessed Analysis

Initiative SelfAssessed 

Status

Rating

SelfAssessed

Progress

Rating

Strategic Management of Human Capital Y G

Improved Financial Management G G

Competitive Sourcing G G

Expanded e-Government R Y

Performance Improvement Y Y

As a small independent agency, the Corporation is not 

required to meet the specific requirements of the President’s 

Management Agenda (PMA). However, the Corporation 

conducts a self-assessment against the PMA and uses the 

results to help focus its management resources and improve 

its administrative efficiency.

In FY 2007, the Corporation continued to use the PMA as 

a guide and report progress toward “green” self-assessment 

ratings. However, to achieve this rating in the area of e-Government and Performance Improvement, the Corporation 

must continue to change its business processes and invest in 

the development of viable approaches for a small agency to 

meet challenges such as data collection, comprehensive evaluations, and a range of information technology upgrades. For 

more information on the Corporation’s ratings and efforts 

in support of the PMA visit: www.nationalservice.gov/about/

role_impact/performance.asp. For information on the PMA 

progress government-wide, visit: www.whitehouse.gov/omb/

budintegration/pma_index.html.

Harness Baby Boomers’ Experience

Putting Experience to Work in Court

Carolyn Parmeter retired as a systems manager and took her experience and skills 

directly to the courts as an RSVP volunteer to benefit families and the public. She 

began as a court observer in the RSVP of Tulsa, Inc., a collaborative domestic violence 

Court Watch program, and soon stepped in to help develop project data collection 

forms and mentor other court observer volunteers. When a county judge created 

a “rocket docket” to handle defendants who are delinquent in court-ordered child 

support, Carolyn saw the value of additionally searching and tracking the cases so the 

courts could tally the amount being recouped for dependent families. The total amount 

sent back to dependent families by 2006 was $13 million. The amount is important to 

the community as it documents the value of specially created courts and services for 

vulnerable children whose mothers may otherwise have little choice but to turn to the 

public for support. Until Carolyn began her project, the courts had no way of knowing 

the impact of the special docket.
Financial Management
24 FY 2007 CNCS Annual Financial Report
FY 2007 CNCS Annual Financial Report Message from the CFO 25

Message from the 

Chief Financial Officer

April 2008

FY 2007 was a major turning point for the Corporation’s management. We achieved 

our eighth consecutive unqualified audit opinion and, for the first time in our history, had no 

material weaknesses or significant deficiencies. This result reflects our sustained focus over the past 

four years on improving grants oversight, strengthening internal controls, automating systems, 

and measuring key management indicators. Our accomplishments in FY 2007 include

» Continued business process improvement. Achieved cost savings, better performance, and reduced 

administrative burden in FY 2007—benefits that will continue in future years as well—by completing the consolidation of five field financial service centers into one, implementing a web-based 

time and attendance system, initiating an electronic travel system, launching a data warehouse/

management dashboard, and planning for further automation of currently paper-based processes;

» Improved information security. Enhanced the information security program and fully addressed 

issues identified in the 2006 Financial Information Security Management Act (FISMA) report by 

reorganizing the Office of Information Technology (OIT), completing Certification and Accreditations 

on all major systems, and revamping OIT governance documentation, resulting in no significant 

deficiencies noted in the Office of Inspector General’s (OIG’s) independent FISMA evaluation;

» Made further performance improvements on the CFO Council’s government-wide financial 

management metrics. Improved our performance over FY 2006 against the nine government-wide 

financial metrics, averaging 62 percent “green” scores in FY 2007. Much work remains to reach our 

100 percent goal, including completing a major upgrade of our financial system in FY 2008;

» Linked resources and results. Aligned all programs and activities toward five strategic initiatives with program performance measures supporting Corporation and national performance 

improvements. In FY 2007, we also completed an initial analysis of the economic benefits of our programs, which is helping to tie program outputs and outcomes to national and 

economic benefits. The agency also incorporated strategic goals into program operating plans 

and reviewed both the financial and performance status of each program periodically; and

» Strengthened internal controls. Built a robust OMB Circular A-123 internal control improvement 

program. In FY 2007, we initiated the “Control Associates Team,” a cadre of mid-level employees 

who perform internal control testing as a collateral duty. We also provided intensive training to the 

heads of our assessable units and introduced a new risk assessment tool to guide future testing.

We look forward to more success in FY 2008, including continued transition to the governmentwide lines of business to streamline administrative processes and reduce costs. Specifically, we will 

fully implement the Human Resources Line of Business and actively participate in the Budget 

Formulation and Execution Line of Business development. 

None of these accomplishments would be possible without the expertise and commitment of 

employees throughout the Corporation. We are very fortunate to have an outstanding team of 

professionals who understand that good management and hard work are essential to advancing 

national and community service.

Jerry G. Bridges

Chief Financial Officer
26 Internal Control, Audit Results, and Management Assurances FY 2007 CNCS Annual Financial Report

The Corporation is subject to the reporting requirements 

of the Government Corporation Control Act (31 U.S.C. 

9101 et. seq.). Under these requirements, the Corporation 

provides a statement on its internal accounting and administrative controls consistent with the requirements of the 

Federal Managers’ Financial Integrity Act of 1982 (FMFIA), 

as amended (31 USC 3512, et seq.) and implemented by 

Office of Management and Budget (OMB) Circular A-123, 

Management’s Responsibility for Internal Control (revised 

December 21, 2004). The statement reflects the Corporation’s 

assessment of whether there is reasonable assurance that 

internal controls are achieving the intended results, reports any 

material weaknesses in internal controls present within the 

agency, and describes management’s current plans to address 

and correct any deficiencies.

Internal Control Assessment Program

During FY 2007, the Corporation continued to refine its 

internal control assessment program, which is modeled 

on OMB Circular A-123. These efforts included further 

developing the internal control organizational structure and 

monitoring of internal controls initiated during FY 2006. 

The Corporation’s internal control program is led by a Senior 

Assessment Team of key financial and program management 

executives and is staffed by the Internal Control and Analysis 

Team (ICAT) within the Department of the Chief Financial 

Officer. The Senior Assessment Team approved the internal 

control improvement program and oversees the maintenance 

and quarterly review of ICAT activities. 

The risk-based approach being developed at the Corporation 

gives priority for annual internal control reviews, including testing, to specific organizational and functional areas 

where significant risks are known to exist. For example, the 

Corporation’s Accounting and Grants Management Offices, 

Field Financial Management Center, VISTA Member Support 

Unit, Office of Procurement Services, and regional National 

Civilian Community Corps campuses are all considered as 

a high priority when developing the annual internal control 

testing plan. The Corporation also continued to improve its 

grantees oversight and monitoring program using a similar 

risk-based approach.

Details on the agency’s internal control program may be found 

at: www.nationalservice.gov/about/role_impact/performance.asp.

Basis of FY 2007 Assessment

The Corporation’s assessment of internal control is based on 

internal control reviews and other analysis of Corporation 

operations, programs, and grantees including the following:

» Review of manager responses on the internal control 

risk assessment tool for selected Corporation units;

» Office of Inspector General (OIG) reports, including the annual financial statement audit and recent 

audits of portions of the Corporation’s operations;

» In-Progress Reviews (IPR) at NCCC campuses. The IPR 

is a focused management control assessment that provides 

for a self-assessment by campus staff, followed by an 

independent review by headquarters staff. Review items 

include project management, Corps member management, 

and fiscal controls. Following the on-site review, a written 

report is prepared and campus staff develops corrective 

action plans in response to IPR recommendations; and

» Comprehensive risk-based assessments and randomsample internal control testing of selected portions of 

Corporation program and administrative operations. 

In addition, management’s knowledge of the Corporation’s 

day-to-day operations helps the agency to ensure that adequate 

controls are in place for all of the agency’s operations. These 

controls include the announcement of funds availability for 

grants, the receipt and evaluation of applications for financial 

assistance, and the negotiation and award of grants, contracts, 

and cooperative agreements.

Risk assessment decisions regarding FY 2007 control testing 

were heavily weighted by the dollar volume of grant programs 

and findings associated with the FY 2006 financial statement audit report. The areas for which the agency performed 

comprehensive random-sample testing of internal controls 

included the following: 

» Grant Risk Assessments jointly performed 

by program officers and grants officers;

» Grant Monitoring Activities, including on-site visits; and

» Testing of Unprocessed Momentum Form Clearance, 

Cash Receipt Transactions, Payment Voucher Transactions, 

Travel Voucher Transactions, Reimbursable Bill 

Transactions and Credit Card Payment Transactions. 

The testing identified opportunities to fine tune processes, 

improve efficiency, and diminish the likelihood of potential 

errors. No area of material weakness or significant deficiency 

were identified in any of the internal controls tested.

Annual Financial Audit Results

FY 2007 marks the eighth consecutive year the Corporation 

has earned an unqualified opinion on its financial statements.9

It also is the first year that the auditors identified no mate9. As an agency subject to the Government Corporation Control Act, 

the financial statements are prepared in accordance with standards 

issued by the Financial Accounting Standards Board.

InternalControl, Audit Results, and

Management Assurances
FY 2007 CNCS Annual Financial Report Internal Control, Audit Results, and Management Assurances 27

rial weaknesses, significant deficiencies, or other significant 

internal control issues. While these results demonstrate the 

Corporation’s efforts to ensure sound financial management, 

more can be done to further refine the agency’s internal 

controls and improve the efficiency of its financial and program 

administration operations. The Corporation will continue 

to proactively work with the Office of Inspector General to 

identify areas for improvement. To review the financial statements, notes, and auditors’ reports, visit: www.cncsoig.gov/pdf/

auditreports/fy08/08-01.pdf.

Management Assurances

Statement of Assurance for Financial Management Systems, 

Operations, and Compliance with Laws and Regulations

The Corporation is responsible for establishing and maintaining effective internal control and financial management 

systems that meet the objectives of the Federal Financial 

Management Improvement Act (FFMIA). The Corporation 

conducted its assessment of internal control over the effectiveness and efficiency of operations and compliance with applicable laws and regulations in accordance with OMB Circular 

A-123. Based on the results of this evaluation, the Corporation 

provides reasonable assurance that its internal control over the 

effectiveness and efficiency of operations and compliance with 

applicable laws and regulations as of September 30, 2007, was 

operating effectively and no material weaknesses were found in 

the design or operation of the internal controls.

Statement of Assurance for Internal Control over Financial 

Reporting

In addition, the Corporation conducted its assessment of the 

effectiveness of internal controls over financial reporting, which 

includes safeguarding of assets and compliance with applicable 

laws and regulations, in accordance with the requirements of 

Appendix A to OMB Circular A-123. Based on the results of 

this evaluation, the Corporation provides reasonable assurance 

that its internal control over financial reporting as of June 30, 

2007, was operating effectively and no material weaknesses 

were found in the design or operation of the internal control 

over financial reporting.

Compliance with Financial Systems Requirements, Accounting 

Standards and U.S. Standard General Ledger 

The FFMIA requires federal agencies to implement and 

maintain financial management systems that are in substantial 

compliance with federal financial system requirements, federal 

accounting standards issued by the Federal Accounting 

Standards Advisory Board, and implementation of the 

Department of the Treasury Standard General Ledger 

(USSGL) at the transaction level. Pursuant with FFMIA, 

OMB issued Circular A-127, Financial Management 

Systems. Circular A-127 prescribes the policies and standards 

for agencies to follow in developing, operating, evaluating, 

and reporting on financial management systems. 

The Corporation utilizes Momentum Financials as its core 

financial system. This is a commercial off-the-shelf software 

application certified by the Office of Federal Financial 

Management as meeting the Circular A-127 financial system 

requirements. Activity is posted in Momentum following the 

USSGL at the transaction level. 

Based on the Corporation’s review of the auditors’ report and 

other relevant information, the agency determined that the 

Corporation complies substantially with the requirements of 

the FFMIA for FY 2007. 

David Eisner Jerry Bridges 

Chief Executive Officer Chief Financial Officer

Support Disaster Preparedness and Response

Facing a Hurricane’s Wrath

AmeriCorps NCCC has been an essential recovery partner to St. Bernard Parish, 

Louisiana, after Hurricane Katrina damaged virtually every structure in the parish. 

NCCC teams were among the first volunteers to begin mucking out houses that had 

been submerged by the storm surge, eventually mucking out 4,000 homes. However, 

Parish officials subsequently assigned the teams the task of coordinating the mucking 

operations for the entire St. Bernard Parish Recovery Effort. Two years after the hurricane, NCCC teams are providing the organizational leadership that makes it possible 

for episodic volunteers to make meaningful and substantive contributions.
28 Analysis of Appropriations and Financial Condition FY 2007 CNCS Annual Financial Report

Composition of Corporation Assets

The Corporation’s primary assets are Fund Balance with 

Treasury, Trust Investments and Related Receivables, and 

Advances to Others. The Fund Balance with Treasury represents annual, multi-year, and no-year funds that are available 

to pay current and future commitments. Fund Balance with 

Treasury decreased by about $41 million, from $928 million at 

September 30, 2006, to $887 million at September 30, 2007. 

The decrease in the fund balance is due primarily to actual 

appropriations received being less than actual cash used in 

operating and investing activities.

Trust Investments, which are maintained in the National 

Service Trust, are restricted for use in paying education awards, 

student loan interest forbearance, and Presidential Freedom 

Scholarships to eligible participants, and are not available 

for use in the current operations of the Corporation. Trust 

Investments and Related Receivables showed an increase of 

$17 million related to improved interest earnings during the 

year. Because of lower interest rates forecast over the next 

12–18 months, interest earnings are expected to drop in 2008.

Advances to Others mainly represent funds provided to 

grantees in advance of their performance under a grant. For the 

most part, these advances are liquidated during the first quarter 

of the subsequent fiscal year. Advances to others increased 

slightly, by $2 million, from $60 million at September 30, 

2006, to $62 million at September 30, 2007, reflecting the 

similar level of drawdown activity as in the prior year. 

Composition of Corporation Liabilities

The Corporation’s most significant liabilities are the Trust 

Service Award Liability and Grants Payable. Individuals 

who successfully complete terms of service in AmeriCorps 

programs earn education awards that can be used to make payments on qualified student loans or for educational expenses 

at qualified educational institutions. The awards, which can 

be used for a period of up to seven years, are paid from the 

National Service Trust. The Trust also pays forbearance interest 

on qualified student loans during the period members perform 

community service. The award liability components related to 

education awards and interest forbearance were adjusted, based 

on historical experience, to reflect the fact that some eligible 

participants may not use these benefits. The Trust Service 

Award Liability increased by about $14 million, from $267 

million at September 30, 2006, to $281 million at September 

30, 2007. This change was largely due to the annual increase 

in the cumulative number of AmeriCorps members who have 

earned an education award. 

Grants Payable represents funds due to grantees in payment of their performance under a grant. For the most part, 

these payables are liquidated during the first quarter of the 

subsequent fiscal year. Grants Payable increased by about $13 

million, from $87 million at September 30, 2006, to $100 million at September 30, 2007. The change between the two years 

is considered a normal operating variance.

Trust Solvency

The Strengthen AmeriCorps Program Act of 2003 (SAPA) 

directed that the Corporation record Trust obligations at the 

time of grant award for AmeriCorps State and National, or at 

the time the Corporation enters into an enforceable agreement 

with an individual participant in the AmeriCorps VISTA and 

NCCC programs. The amount to be obligated is the estimated 

value of authorized education benefits, discounted for the 

estimated enrollment, earning, and usage rates and the time 

value of money. As directed by the Act, the Corporation also 

established a Trust reserve that will protect the Corporation 

in the event that the estimates used to calculate obligations 

differ from actual results. Under SAPA, during FY 2007 the 

Corporation based its obligation amount on the full value of 

the education award, a 100 percent enrollment rate, and earning and usage rates of approximately 80 percent.

As of September 30, 2007, the National Service Trust had 

available cash and investments of about $411 million to make 

education award and interest forbearance payments (about 

$8 million of Trust assets were related to prepaid interest 

and receivables that are not available for obligation). Of this 

amount, Corporation obligations for awarded AmeriCorps 

positions totaled about $402 million with additional commitments of about $2 million. The Corporation also has set aside a 

reserve of $46.7 million, including $6.9 million set aside in 

FY 2007, in the event that estimates used to calculate obligational amounts prove to be too low. 

About $6.7 million was available at year-end to fund new 

AmeriCorps member positions. Trust assets are estimated to 

be fully sufficient to pay for all awarded AmeriCorps positions. 

As grants expire, the Corporation has begun to deobligate 

funds related to member positions that were not filled. The 

Corporation also will continue to analyze the Trust liability 

projections to identify opportunities for improvement.

For detailed information on the agency’s financial statements, 

including statements for the Trust, visit: www.cncsoig.gov/pdf/

auditreports/fy08/08-01.pdf.

Analysis of Appropriations and

FinancialCondition
FY 2007 CNCS Annual Financial Report Glossary 29

ACSI 

American Consumer Satisfaction Index; produced by the Stephen M. Ross Business School at the University of Michigan; 

the ACSI measures trends in customer satisfaction. Scores are reported on a scale of 0 to 100, and are based on econometric 

data obtained through customer interviews. The Corporation score is a weighted average of program scores according to 

appropriations for the fiscal year. The ACSI was adopted in 1999 as the “gold standard” measure for federal agencies. 

AGA

Association of Government Accountants

America’s Promise

America’s Promise is a collaborative network that works to build the character of children and youth through providing five 

promises—caring adults in their lives, safe places to learn and grow, a healthy start, an effective education and opportunities 

to contribute to their communities. 

AmeriCorps NCCC

AmeriCorps National Civilian Community Corps; a Corporation program that engages men and women ages 18–24 in a 

full-time, team-based, residential program, providing flexible response capabilities to meet community needs.

AmeriCorps VISTA

AmeriCorps Volunteers in Service to America (VISTA); a Corporation program that provides full-time volunteers to community organizations to help create and expand anti-poverty programs and build the capacity of the organizations where they 

serve.

AmeriCorps S/N

AmeriCorps State and National; a Corporation program that provides grants to nonprofit organizations to engage Americans 

of all backgrounds in service to address community needs in education, public safety, health, the environment, and other 

human needs.

Attrition rates

Attrition rate measures a reduction in number of employees, program members, mentors and other groups as percentages. For example, the percent of employees who leave the program or agency between the start and end of the year. (The 

employee attrition rate is affected by retirements, resignations and deaths, among other factors.) 

Baby Boomer

A person born in the generation after WWII, between 1946 and 1964.

BPR

Business Process Review; an effort to track the various actions that must take place in order to produce a given output with 

the objective to identify efficiency and/or effectiveness improvements.

CEAR

Certificate of Excellence in Accountability Reporting; the Association of Government Accountant’s (AGA) Certificate of 

Excellence in Accountability Reporting© Program has been helping federal agencies produce high-quality Performance and 

Accountability Reports since 1997. The program was established in conjunction with the Chief Financial Officers Council 

and the U.S. Office of Management and Budget to improve financial and program accountability by streamlining reporting 

and improving the effectiveness of such reports.

CERT

Community Emergency Response Training

Children and youth from disadvantaged circumstances

Children and youth up to age 25 with exception or special needs (as defined in part 2552.12(f ) and (g) of the DVSA regulations, or who are economically disadvantaged and for whom one or more of the following apply: (1) out-of-school youth 

who are unemployed; (2) in or aging out of foster care; (3) limited English proficiency; (4) homeless or have run away from 

home; (5) at-risk to leave school without a diploma; and (6) former juvenile offenders or at risk of delinquency.

Children with exceptional needs

Children who are developmentally disabled, such as those who are autistic, have cerebral palsy or epilepsy, are visually 

impaired, speech impaired, hearing impaired, orthopedic ally impaired, are emotionally disturbed or have a language 

disorder, specific learning disability, have multiple disabilities, other significant health impairment or have literacy needs. 

Glossary
30 Glossary FY 2007 CNCS Annual Financial Report

Glossary

Children with exceptional needs (continued)

Existence of a child’s exceptional need shall be verified by an appropriate professional, such as a physician, psychiatrist, 

psychologist, registered nurse or licensed practical nurse, speech therapist or educator before a Foster Grandparent is 

assigned to the child.

Children with special needs

Children who are abused or neglected; in need of foster care; adjudicated youth; homeless youths; teenage parents; and 

children in need of protective intervention in their homes. Existence of a child’s special need shall be verified by an appropriate professional before a Foster Grandparent is assigned to the child.

Competitive sourcing

In the summer of 2001, OMB introduced the President’s Management Agenda (PMA), a part of which called upon agencies to use competition as a viable management practice to determine the best and most cost-effective provider of commercial activities currently performed by their employees. Since then, agencies have made important progress in implementing 

the practice of competitive sourcing as a resource management tool for improving mission performance and decreasing 

costs for taxpayers. 

Constituents

A broad term for the many people affected by the Corporation’s programs, including volunteers, clients, grantees and subgrantees, among others. 

Cooperative agreement

An assistance agreement by which the Corporation transfers resources to a grantee or state for the accomplishment of an 

authorized activity, most often used to provide training and technical assistance, as well as disaster relief.

CNCS

Corporation for National and Community Service (the Corporation)

CPS

Current Population Survey; conducted annually by the Census Bureau.

CRM

Customer Relations Management

Data warehouse

Founded in FY 2007, the data warehouse provides a platform for which data from a variety of sources, including grantees, 

financial data, performance data and service data is readily available to managers. As further enhancements are implemented, this data warehouse will continue to improve monitoring and analysis of management issues.

Disadvantaged children and youth

Individuals up to age 25 with exceptional or special needs (as defined in part 2552.81 of the DVSA regulations; see entry 

for children with exceptional needs and children with special needs for corresponding definitions), or who are economically 

disadvantaged and for whom one or more of the following apply: 1) out-of-school, including out-of-school youth who are 

unemployed; 2) in or aging out of foster care; 3) limited English proficiency; 4) homeless or have run away from home; 5) 

at-risk to leave school without a diploma; and 6) former juvenile offenders or at risk of delinquency.

Diversity Specialist

The Diversity Specialist is responsible for initiatives that uphold the Corporation’s goals by promoting and helping to 

sustain diversity in both its federal and civilian workforce. 

DVSA

Domestic Volunteer Service Act; one of the two Corporation authority statutes (the other being NCSA).

EAS

Employee Appraisal System 

Efficiency measure (or proxy)

Measure of productivity, or the cost per unit of outcome or output. For the Corporation, these measures may include cost 

per member, volunteer, participant service year and service hour, such measures may be combined with measures of program 

outcomes such as improved academic performance. 
FY 2007 CNCS Annual Financial Report Glossary 31

Glossary

eGrants

The Corporation’s grants management system.

FBCI 

Faith-based and Community Initiative; the Corporation’s faith-based and community initiative aligns with the President’s 

call to “rally America’s armies of compassion” to provide community services. By devoting resources to, working with and 

providing equal opportunities for local, faith-based and other community organizations, the Corporation helps to energize 

civil society and increase social capital. Specific projects under the FBCI umbrella include the formation of a crossCorporation task force; removal of barriers to participation at the federal, state, and local levels; and outreach and training 

to better prepare faith-based and community organizations to compete for grants.

Federal Audit Clearinghouse

The Federal Audit Clearinghouse operates on behalf of the Office of Management and Budget (OMB) and its primary 

purposes are: 

» To disseminate audit information to federal agencies and the public; 

» To support OMB oversight and assessment of federal award audit requirements; 

» To assist federal cognizant and oversight agencies in obtaining OMB Circular A-133 data and reporting packages; and 

» To help auditors and auditees minimize the reporting burden of complying with Circular A-133 audit requirements. 

FGP

Foster Grandparent Program (one of three Corporation-sponsored Senior Corps programs); this program provides support 

and service to children and youth with exceptional needs and engages individuals aged 60 and over in such service.

FISMA

Federal Information Security Management Act; Title III of the E-Government Act, which requires that all federal agencies provide security for the information and information systems that support the operations and assets of the agency, 

including those managed by other agencies or contractors.

FMFIA

Federal Managers’ Financial Integrity Act 

FSR

Financial Status Report 

FY

Fiscal year; October 1, 2007 through September 30, 2008 is the 2008 fiscal year.

GARP

Grants Application Review Process

GMLoB

Grants Management Line of Business

Government-wide financial indicators

Nine financial measures or metrics developed by the CFO’s Council for use government-wide

GPRA

Government Performance and Results Act; the Act seeks to shift the focus of government decision-making and accountability away from a preoccupation with the activities that are undertaken—such as grants dispensed or inspections made—to 

a focus on the results of those activities, such as real gains in employability, safety, responsiveness, or program quality. Under 

the Act, agencies are to develop multiyear strategic plans, annual performance plans, and annual performance reports. 

Grant

The Corporation provides monetary aid to states, organizations, educational institutions and others to assist them in their 

service-based objectives. 

Grantee

An organization that has been awarded financial assistance under one of the Corporation’s grant-making programs.

Grants.gov initiative

As part of the President’s Management Agenda, this initiative created Grants.gov, a centralized, online, grants management system where potential grantees can find, and apply for, over 900 grants programs offered by the 26 federal grantmaking agencies.
32 Glossary FY 2007 CNCS Annual Financial Report

Glossary

Human Capital Survey

The Federal Human Capital Survey is a tool that measures employees’ perceptions of whether and to what extent conditions which characterize successful organizations are present in a federal agency. This ground breaking survey was administered for the first time in 2002 and set a baseline for ongoing Human Capital assessment in the federal government. 

Improper payments

Improper payments occur when federal funds go to the wrong recipient, the recipient receives the wrong amount of funds, 

or the recipient uses the funds improperly.

Improper Payments Information Act

The Improper Payments Information Act of 2002 contains requirements in the areas of improper payment identification 

and reporting. It requires agency heads to annually review all programs and activities, identify those that may be susceptible 

to significant improper payments, estimate annual improper payments in the susceptible programs and activities, and report 

the results of their improper payment activities. The legislation also requires OMB to prescribe guidance for federal agency 

use in implementing the act. OMB issued the guidance in May 2003.

Information Technology Plan

The Information Technology Plan guides the use of electronic government, aligning information technology investments 

with the Corporation’s strategic plan. 

IT

Information technology

LASSIE

Learn and Serve Survey Information Exchange; the data collection mechanism used to provide information on Learn and 

Serve grantees, their projects, and participants.

Leveraged community volunteers

Participants in Corporation-supported service programs, who were recruited, coordinated, or supported by Corporationfunded programs. This excludes direct AmeriCorps members, Learn and Serve America direct program participants, and 

Senior Corps direct volunteers.

Logic model

Visual, systematic representations of relationships between the Corporation’s goals, activities, and resource requirements. 

Logic models provide the backbone for the development of the Corporation’s budget proposals. 

LSA

Learn and Serve America; a Corporation program that supports service-learning activities in schools, colleges, and community organizations.

Management dashboard

A selection of the most critical operational, output and outcome measures that assess key aspects of the Corporation’s 

performance.

Management metrics

Measures that reflect the Corporation’s administrative performance.

MAS

Managerial Appraisal System

Material weakness

One or more significant deficiencies resulting in more than remote chance that a material misstatement of the financial 

statements will not be prevented or detected. Prior to FY 2007, a material weakness was defined as: a severe reportable 

condition—controls do not bring risk to low level that fraud or errors cause material financial statement misstatements and 

not be detected. See also the terms, “reportable condition” and “significant deficiency.”

Member

A stipended participant in one of the Corporation’s AmeriCorps programs.

Member slot management

Process of tracking and monitoring the award and filling member positions through the Corporation’s AmeriCorps grantmaking programs.
FY 2007 CNCS Annual Financial Report Glossary 33

Glossary

Mentoring

Includes formal, sustained relationships established between an older or more experienced person and a younger or less 

experienced person for the purpose of academic, social, or career support. This does not include the relationship between a 

teacher and his or her students in a classroom setting.

Mission critical

Those characteristics and behaviors of the Corporation, or its employees, which are essential to achieving the agency’s goals.

MLK, Jr. Day

Martin Luther King, Jr. Day of Service

Momentum

The Corporation’s core financial management system.

MSY

Member Service Year; similar to full-time equivalent (FTE), but reflects the program’s service year.

NAEP

National Assessment of Educational Progress; sponsored by the Department of Education.

NAPA

National Academy of Public Administration 

National service

Service to local communities throughout the country provided through Corporation programs.

National Service Trust

The National Service Trust (the Trust) was established by the National and Community Service Trust Act of 1993 (42 

USC12601, et seq.) to provide funds for education awards for eligible participants who complete AmeriCorps service. 

NCCC

See AmeriCorps NCCC

NCSA

National and Community Service Act; one of the two Corporation authority statutes (the other being DVSA).

Next Generation Grants

Grants that foster the expansion of national service by providing seed money to help organizations plan and implement 

new service programs. 

NOFA

Notice of Funds Availability; the public notification that grants are available, subject to the terms and process to apply for 

and implement a grant described in the notification.

Office of Civil Rights and Inclusiveness

The department responsible for dealing with diversity, civil rights and discrimination issues within the Corporation.

OIG

Office of Inspector General

OMB

Office of Management and Budget

On-site compliance visit

A method by which the Corporation monitors its programs; on-site compliance visits help determine whether activities are 

following the requirements stipulated in the grant award, including programmatic and financial requirements.

Outcome-based metrics

Measure of the impact of the Corporation’s programs on the end-beneficiaries.

Output measures

Metrics that directly assess the work that the Corporation carries out, ensuring accountability, for example, the number of 

grants or the number of training conducted.
34 Glossary FY 2007 CNCS Annual Financial Report

Glossary

OPM

Office of Personnel Management

PART

Program Assessment Rating Tool; the Office of Management and Budget (OMB) developed the PART as a means of assessing program performance so that the federal government can achieve better results. By identifying strengths and weaknesses, 

a PART review provides information useful to making funding and management decisions. PART looks at a consistent series 

of analytical questions, considering all factors that affect and reflect program performance, including program purpose and 

design; performance measurement, evaluations, and strategic planning; program management; and program results.

PART simulation

The Corporation internally simulates the PART review to help identify weaknesses, evaluate operations and prepare for a 

potential future PART by OMB. 

Participant

An individual who participates directly in the Corporation’s program activity, including Learn and Serve America and the 

Senior Corps programs, but does not include community volunteers who are recruited or managed by Corporation members and participants. 

Penetration testing

Security testing that targets the vulnerability of the Corporation’s electronic network in order to determine that its operational systems are secure, as required by the President’s Management Agenda.

Performance baseline

The data in a set, base year for the Corporation’s performance measures, against which future outcomes and targets can be 

compared.

PMA

President’s Management Agenda; the PMA aims to encourage accountability for performance and results throughout 

federal agencies. Developed in the summer of 2001, it identifies five areas in which the government needs improvement: 

human capital management, improved financial performance, competitive sourcing, expanded use of electronic-government, 

and the integration of performance and budget information. In addition, several agency-specific areas are identified, including FBCI for the Corporation. Each federal organization is given two separate green, yellow or red ratings, one reflecting 

the agency’s status (i.e., does it meet all standards for success?) and the other, its progress (i.e., how effective it is in implementing its plans for improvement?). 

PMDS

Performance Measurement Database System; a system recently developed by the Corporation to track all of its performance from the national to the operational level.

POA&M

Plan of Action and Milestones 

POLF

Points of Light Foundation; the POLF is an organization devoted to helping Americans meet their community needs 

through volunteering. POLF helps to leverage volunteers, build the capacity of local groups, develop leaders in their communities, and raise public awareness. POLF and the Hands On Network recently merged their operation to form a more 

comprehensive and effective national network of volunteer centers. 

PPVA

Project Profile of Volunteer Activity; a national data collection and management system that compiles data from local 

projects to assess activities, volunteer profiles and clients served. The PPVA survey is used in Congressional appropriations 

hearings, as well as for other information requests and agency management decisions.

President’s Management Council

Composed of departmental and agency chief operating officers, a group organized to help federal agencies achieve the 

President’s Management Agenda. 

Presidential Freedom Scholarship

Presidential Freedom Scholarship; a former Corporation program, the Presidential Freedom Scholarships promoted 

student service and civic engagement. These scholarships recognized high school students for outstanding leadership in 

service to their community and neighbors. 
FY 2007 CNCS Annual Financial Report Glossary 35

Glossary

Privacy Act assessment

Corporation assessments to ensure that new, or newly reformed, financial systems comply with the Privacy Act and do not 

compromise the integrity of any material containing personal information. 

Program

One of the Corporation’s established systems of projects and services, including AmeriCorps, Learn and Serve America, 

and the Senior Corps.

Program end-beneficiaries

The specific demographic or organizational group that the Corporation’s programs aim to benefit. 

Project

A set of systematic activities and services that the Corporation carries out through its grantees to achieve its goals.

PSO

Pre-Service Orientation 

PY

Program year

Reportable condition

Matters that should be reported to audit committee. A significant internal control design or operation deficiency that could 

adversely affect ability to initiate, record, process, and report financial data accuracy. Term used prior to FY 2007. See also 

“significant deficiency” and “material weakness.”

RPD

Research and Policy Development; the department within the Corporation that is responsible for evaluation and other 

functions.

RSVP

One of three Senior Corps programs run by the Corporation; this program offers “one stop shopping” for volunteers 55 

and over who want to find challenging, rewarding, and significant service opportunities in their local communities, allowing 

volunteers to choose how, where, and how often they want to serve.

Rulemaking

The process by which a federal agency creates and updates the formal regulations that will govern the implementation of its 

programs; rulemaking generally offers an opportunity to address significant policy issues and provide continuity for program 

operations. The rulemaking process involves proposing rules, receiving public comment, and the publishing of final rules. 

SCP

Senior Companion Program (one of the three Corporation Senior Corps programs); this program enables individuals aged 

60 and up to assist frail, homebound individuals with daily living tasks.

SEA

State Education Agency

Service-learning

Service-learning is an educational method by which schools and communities coordinate to allow students to engage in 

service activities and help to meet local needs while benefitting their education. Learn and Serve America provides grants 

to state education agencies, nonprofit organizations, and higher education institutions for this purpose, facilitating service 

learning and encouraging civic engagement. 

SES

Senior Executive Service

Significant deficiency

One or more internal control deficiencies that adversely affect(s) an entity’s ability to initiate, authorize, record, process, 

or report financial data reliably in accordance with generally accepted accounting principles so that there is more than 

a remote chance that misstatement of financial statements that is more than inconsequential will not be prevented or 

detected. The term, “significant deficiency,” did not have an official meaning related to the audit of the financial statements. 

See also “material weakness,” and “reportable condition.”
36 Glossary FY 2007 CNCS Annual Financial Report

Glossary

Site visit

A method by which the Corporation monitors and assesses its programs.

SMS

Salary Management System; the Corporation Office of Budget’s recently-implemented system to help manage payroll 

costs. The system can run multiple scenarios on both on-board strength and vacant positions and provide a detailed 

breakout of all payroll costs, helping to determine actual benefits costs. The Corporation used the SMS to determine payroll 

projections for FY 2006 and FY 2007. 

State service commissions

Governor-appointed public agencies or private nonprofit organizations that serve at a state level and sub-grant federal 

funds to local sources to support service and volunteerism. 

State Administrative Standards Reviews

Corporation monitoring and assessment of the operations of the public agencies and nonprofit organizations to which it 

provides grants. 

Strategic Human Capital Plan

A workforce management strategy developed through discussions with employees, managers and agency officials; it encourages a results-driven performance culture, open communications, fact-based decision-making, diversity and an alignment of 

performance with Corporation goals. 

Strengthen AmeriCorps Program Act

Signed in July, 2003 by the President, the Strengthen AmeriCorps Program Act established new accounting guidelines for 

education awards in the National Service Trust. 

Subgrantees

An organization that has been awarded financial assistance by a state service commission national grantee or other grantee; 

the state level organization first receives a grant from the federal government, and then redistributes the funds out to 

subgrantees.

Target

A performance measure goal set for a specific year based on prior year data and anticipated activities, to be compared 

against actual performance. 

TTA

Training and Technical Assistance

U.S. CFO Council

Organization of the chief financial officers and deputy chief financial officers of the largest federal agencies, senior officials of the Office of Management and Budget and the Department of the Treasury who work collaboratively to oversee 

financial management in the government.

VISTA

See AmeriCorps VISTA

VPN

Virtual Private Network; a data network that utilizes the shared public infrastructure, yet still maintains privacy through 

tunneling protocol and security procedures. VPN is generally more cost-effective than exclusive, private lines.

VSY 

Volunteer Service Year; as applied to the Senior Corps FGP and SCP programs.

WBRS

Web-based Reporting System; an electronic grant, project, and member tracking and management system that the 

Corporation is currently working to convert into its electronic government platform.
Report Preparation Statement

This report was prepared by the Office of the Chief Financial Officer (Tyndall Traversa) with the document design and editing support 

of MacroSys Research and Technology (Kalle Culotta and Katie Ferguson) and input from the Office of Management and Budget 

( Jeremy Moon). The Corporation’s Deputy Chief Financial Officer, William Anderson, and his staff prepared the financial statements 

and related materials. Many others within the Corporation contributed their time and expertise in providing data, drafts, other information, and comments. Their responsiveness and support was critical to the preparation of this report.

AmeriCorps NCCC

Merlene Mazyck

Kelly DeGraff

AmeriCorps State and National

Kim Mansaray

Kristin McSwain

AmeriCorps VISTA

Carol Rogers

Jean Whaley

Chief Financial Officer

Viquar Ahmad

Sherry Blue

Jerry Bridges

Stuart Graff

Jim Lampert

Bob Loring

Jill Marshall

Peg Rosenberry

Jason Smith

Jon Stehle

Chief Information Officer

Alan Friend

Tom Hanley

Rudy Mazariegos

Lee Spencer

Dan Subalusky

Chief Operations Officer

Elizabeth Seale

Mark Abbott

Faith-Based and Community Initiative

Alison Young

General Counsel

Frank Trinity

Chief Executive Officer

Theresa Clower

David Eisner

Nicola Goren

Andrew Kleine

Amiko Matsumoto

Shannon Maynard

Joanne Newsome

Field Liaison

Michael Berning

Grants Policy and Management

Marlene Zakai

Government Relations

Katherine Hoehn

Kathleen Ott

Robert Thorman

Human Capital

Raymond Limon

Sherman Tsien

Learn and Serve America

Amy Cohen

Elson Nash

Cara Patrick

Inspector General

Carol Bates

John Park

Gerald Walpin

Public Affairs

Jacqueline Aker

Matthew Harmon

Amy Mack

Catherine Sanders

Sandy Scott

Rosemary Shamieh 

Peter Shifter

Research and Policy Development

Kevin Cramer

Nathan Dietz

Robert Grimm

Brooke Nicholas

LaMonica Shelton

Senior Corps

Alan Finegold

Angela Roberts

Tess Scannell

Training and Technical Assistance

Gretchen Van der Veer

Emergency Preparedness and Response

Hank Oltmann
“

How wonderful it is that nobody need wait a single moment before starting to 

improve the world. Anne Frank

I am only one; but still I am one. I cannot do everything, but I still can do something. 

I will not refuse to do the something I can do.

Helen Keller

The noblest question in the world is, What good can I do in it?

Benjamin Franklin

“ You must be the change you wish to see in the world.

Mahatma Gandhi

Your world. 

Your chance to make it better.

Find out how...

Corporation for National and Community Service

info@cns.gov

nationalservice.gov

202-606-5000 (202-606-3472 TTY)