Finding Text
Finding 2025-001: The Corporation for National and Community Service – Foster Grandparent/Senior Companion Cluster – ALN 94.011 and 94.016 – Significant Deficiency – Controls over Stipend Allocations Criteria: AmeriCorps Foster Grandparent Program guidelines limit stipends charged to the grant to $4.00 per hour, with any excess required to be funded by non-Federal sources. Internal controls must ensure that costs charged to Federal awards are allowable and properly allocated (2 CFR 200.303, 200.403, 200.405). Condition: We noted that volunteer stipends of $5.00 per hour were initially allocated to the AmeriCorps program. The portion in excess of the allowable allocation was removed and funded with non-Federal sources. Cause: Controls were not sufficient to ensure stipend rates were reviewed for compliance before being charged to the grant. Effect: Without proper review, unallowable costs may be charged to the AmeriCorps program and go undetected. Context: For the 18 out of 26 stipends tested, the allocation rate was not correct. Recommendation: Strengthen controls to ensure stipend rates are reviewed for compliance with AmeriCorps limits before allocation to the Federal award. Views of Responsible Officials: Management acknowledges the finding and agrees with the recommendation. Once notified of the stipend rate issue, management immediately corrected the allocation and ensured the unallowable portion was funded with non-Federal resources. To prevent future occurrences, SoFIA Management has reinforced controls by (1) requiring a compliance review of stipend rates before charging costs to the AmeriCorps award, (2) updating written procedures to reflect stipend limits, and (3) providing further training to program and finance staff. These measures will ensure that only allowable stipend costs are charged to the Federal program going forward. We are committed to maintaining strong fiscal controls and ensuring full compliance with all federal grant requirements.