An agreed-upon procedures (AUP) review of AmeriCorps grant funds to the Kentucky Commission on Community Volunteerism and Service (KCCVS) and two subgrantees during the period of January 1, 2013 - September 1, 2016, identified questioned costs totaling $851,954, as well as compliance findings.
Most of the questioned costs resulted from deficiencies in the procedures used by KCCVS and its subgrantees to perform criminal history checks, including failure to perform the checks for grant-funded staff, and incomplete or insufficient criminal history checks for AmeriCorps members by subgrantees. Other deficiencies related to: (1) inadequate monitoring of subgrantees’ compliance with program requirements, to include evaluations and member service agreements; (2) unapproved remote service and service activities not in accordance with subgrant objectives; (3) Improper use of program income; and (4) inadequate support of cost share.
KCCVS concurred with most of the compliance findings but not the amounts questioned. The Corporation will resolve the report’s findings and recommendations.