Finding Text
2024-001: Living Allowance Maximum Threshold Exceeded
Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency
Federal Agency: Corporation for National and Community Service
Federal Program Name: AmeriCorps State and National
Assistance Listing Number: 94.006
Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve
Colorado)
Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living
allowance that does not exceed the maximum living allowance threshold.
Condition: In our audit, we found that two out of 39 members tested were paid a living
allowance that exceeded the maximum living allowance threshold. Upon further
examination, we found that a total of 20 members were paid a living allowance
that exceeded the maximum living allowance threshold.
Cause: Due to staff error on calculating the maximum living allowance.
Effect: Disallowed costs can be required to be refunded to the grantor and can have a
negative impact on the financial effect of the Colorado Youth For A Change.
Repeat Finding: No
Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with
expected 900 service hours for the State Fiscal Year 23-24 were paid a living
allowance of $18,885. This exceeded the maximum living allowance of $17,600 by
$1,255 individually, and $25,000 in aggregate. There are no likely questioned costs
as this was isolated to specific AmeriCorps members with expected 900 service
hours for the State Fiscal Year 23-24.
Recommendation: We recommend Colorado Youth For A Change compare the living allowance
calculated to the annual maximum threshold amounts to ensure no AmeriCorps
members’ living allowance exceed the annual maximum threshold amounts.
View of Responsible
Officials and
Corrective Action
Plan: Colorado Youth For A Change agrees with the finding.