Finding 499514 (2023-002)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-09-30
Audit: 322381

AI Summary

  • Core Issue: Two out of 25 volunteers in the AmeriCorps Senior Companion Program did not meet the age requirement for stipend compensation, leading to questioned costs of approximately $1,616.
  • Impacted Requirements: The program lacks sufficient internal controls and does not comply with federal eligibility criteria, including age and income verification as outlined in 45 CFR regulations.
  • Recommended Follow-Up: Implement stronger internal controls, ensure staff training on program rules, and familiarize with relevant CFR regulations to prevent future noncompliance.

Finding Text

2023—002—ELIGIBILTIY Federal Agency: AmeriCorps Corporation for National and Community Service Federal Program Name: Foster Grandparents/Senior Companion Cluster/Senior Companion Program Assistance Listing Number: 94.016 Federal Award Identification Number and Year: Multiple Award Period: Project period: Multiple; Budget period: Multiple Questioned Costs: Approximately $1,616 Type of Finding (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards (G) Instances of Noncompliance related to Federal Awards Statement of Condition During our audit, we noted the following issues related with the AmeriCorps Senior Companion Program: The income verification form for stipend volunteers seems to be based on the volunteers’ estimation and certification, without providing proof of income 2 out of 25 volunteers tested did not pass the age test and should have not been compensated (total amount paid to them for stipend, travel and meals was approximately $1,615.95) Context Out of 25 volunteers tested (43% of the entire population), 2 did not pass the age test. Proof of income was not in the files just the form completed and signed by the volunteers. Criteria To be eligible to be paid a stipend, Foster Grandparents and Senior Companions must be at least 55 years old; meet income guidelines; and be physically, mentally, and emotionally capable of serving on a person-to-person basis. Income eligibility is based on the applicant’s total annual income (including the total annual income of the applicant’s spouse), less allowable medical expenses. To be income-eligible, an applicant’s income must fall at or below 200 percent of the poverty level as annually established by the Department of Health and Human Services for the state in which he or she resides. Foster Grandparents and Senior Companion programs may enroll persons who are at least 55 years old, but who do not meet the income guidelines as non-stipend Foster Grandparents or Senior Companions (45 CFR Part 2551, Subpart J and 45 CFR Part 2552, Subpart J). Effect The organization does not appear to have sufficient internal controls in place and does not appear to be in compliance with grant requirements as set forth in 45 CFR Part 2551, Subpart J and 45 CFR Part 2552, Subpart J. Potential effect of noncompliance of the federal award or future funding decisions could result in disallowance of costs, suspension or termination of the award, or reduction of future allocations. Cause Internal controls over compliance do not appear to have been adequately implemented due to a lack of training and awareness of the program rules. Recommendation We recommend the organization gets familiar with the below CFR pertaining to the Americorps Senior Companion Program and implement internal controls to make sure that the program rules are carried out including but not limited to (42 USC 5011(a) and (d) and 5013(a) and (b); 45 CFR Part 2551, Subpart J and 45 CFR Part 2552, Subpart J, 45 CFR sections 2551.91 and 2552.91, Domestic Volunteer Service Act of 1973, Title II (42 USC 5000 et seq.) and their implementing regulations are found in 45 CFR parts 2551 and 2552. ). We also recommend training the staff about the rules of this program. View of Responsible Official: We have undertaken additional training and review of regulations in this area to assure compliance. Finding resolved timeline: December 1, 2024. Designated of employee position responsible for meeting this deadline: Bruce Young-Candelaria, President and program Authorized Representative

Corrective Action Plan

View of Responsible Official: We have undertaken additional training and review of regulations in this area to assure compliance. Finding resolved timeline: December 1, 2024. Designated of employee position responsible for meeting this deadline: Bruce Young-Candelaria, President and program Authorized Representative

Categories

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 499513 2023-001
    Significant Deficiency Repeat
  • 499515 2023-003
    Significant Deficiency
  • 499516 2023-001
    Significant Deficiency Repeat
  • 499517 2023-001
    Significant Deficiency Repeat
  • 1075955 2023-001
    Significant Deficiency Repeat
  • 1075956 2023-002
    Significant Deficiency
  • 1075957 2023-003
    Significant Deficiency
  • 1075958 2023-001
    Significant Deficiency Repeat
  • 1075959 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $304,856
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $208,508
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $176,196
10.935 Urban Agriculture and Innovative Production $99,108
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $23,031
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $20,703
10.175 Farmers Market and Local Food Promotion Program $9,960