Finding Text
CORPORATION FOR NATIONAL AND COMMUNITY SERVICE- NON MAJOR PROGRAM Program Information: Assistance Listing Number: 94.016 AmeriCorps Seniors Senior Companion Program Federal Award Project Title: Senior Companion Program Federal Award Number: 21SCBMD001 Questioned Costs: $55,548 Compliance Requirement: Activities Allowed or Unallowed 2024-002 Unallowable Costs Condition: During an audit of the program by Office of Monitoring’s Financial and Operational Fitness and the National Service Criminal History Checks for the fiscal year 2023 expenses, it was noted that $13,513 arose from noncompliance with allowability of costs (2 CFR 200.403) and $42,035 for noncompliance with National Service Criminal History Checks Federal Regulations (45 CFR 2540.200-207) Criteria: The Code of Federal Regulations (CRF) requires organizations to be in compliance with 2 CFR 200.403 and 45 CFR 2540.200-207. Cause: Management was not aware of the specific federal requirement. Effect: AACF is not in compliance with 2 CFR 200.403 and 45 CFR 2540.200-207. Repeat Finding: No. Auditor’s Recommendation: We recommend AACF review its policies and procedures over compliance to ensure all requirements under 2 CFR 200.403 and 45 CFR 2540.200-207 are adopted in a formal written policy. Views of Responsible Officials and Planned Correct Action: AACF concurs with this finding. AACF submitted a corrective action plan to AmeriCorps and on January 31, 2025 AmeriCorps accepted their corrective action plan and closed the finding. AACF will ensure all requirements under 2 CFR 200.403 and 45 CFR 2540.200-207 are met moving forward.