EIN: 591426079
UEI: KLQJMUMR9RL4
Audited by: Carr, Riggs & Ingram, LLC
Oversight agency: 94 [AmeriCorps (Corporation for National and Community Service)]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 10, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 10, 2025 (393 days ago).
What is a management decision? →Based on audit procedures performed, it was determined there were instances that review and approval in internal controls related to the annual income verification had not been documented. The Organization lacks controls over compliance for eligibility for volunteers for annual income verification that would ensure review and approval of eligibility of program volunteers on an annual basis. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are updated annually. Questioned costs: No questioned costs. Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers that would not be detected by controls that are not operating. Cause: The Organization’s staff did not follow eligibility review procedures to ensure the annual review of income eligibility is completed and reviewed. Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Show full finding ▾Hide full finding ▴Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined there were instances that review and approval in internal controls related to the annual income verification had not been documented. The Organization lacks controls over compliance for eligibility for volunteers for annual income verification that would ensure review and approval of eligibility of program volunteers on an annual basis. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are updated annually. Questioned costs: No questioned costs. Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers that would not be detected by controls that are not operating. Cause: The Organization’s staff did not follow eligibility review procedures to ensure the annual review of income eligibility is completed and reviewed. Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: Annual review of income eligibility requirements and compliance with the AmeriCorps standards. All income eligibility will be reviewed in accordance with standards by Program Managers (Tiffane McMillon and Roshanda Dorsey) and then brought to SVP Director, April Kirk, for final approval effective immediately.
Based on audit procedures performed, it was determined that internal controls related to the review and approval of semi-annual programmatic reports had not been documented. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the programmatic semi-annual reports prior to submission. Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Show full finding ▾Hide full finding ▴Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of semi-annual programmatic reports had not been documented. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the programmatic semi-annual reports prior to submission. Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: Semi-annual program reports will be completed by SVP Director, April Kirk, in draft form in eGrants and printed for review by the CEO, Jocelyne Fliger. CEO will review, make any necessary corrections, and approve final report effective immediately.
2021-002
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.
Show full finding ▾Hide full finding ▴Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.
Beginning October 2023, prior to submission of required reports, clinical directors, Zoila Huston (Leon County) and Mariposa Wilson (Gadsden & Wakulla counties) will ensure the reports are reviewed and approval is documented through signature of the CEO, Jocelyne Fliger. Additionally, documentation of submission of those reports will be obtained through either appropriate signature, electronic confirmation or equivalent.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Based on audit procedures performed, it was determined there were instances that review and approval in internal controls related to the annual income verification had not been documented. In addition, for those instances supporting documentation for the annual income verification were missing. The Organization lacks controls over compliance for eligibility for volunteers for annual income verification that would ensure review and approval of eligibility of program volunteers on an annual basis. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are updated annually. Questioned costs: Detailed support was not available for 3 of the 19 sampled volunteers resulting in known questioned costs of $738 and likely questioned costs of $4,127. Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers that would not be detected by controls that are not operating. Cause: The Organization?s staff did not follow eligibility review procedures to ensure the annual review of income eligibility is completed and reviewed. Auditors? Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: In 2021, during the height of the pandemic, AmeriCorps Seniors approved programs to provide a temporary stipend allowance in order to retain sponsors, staff, and volunteers. This temporary measure essentially froze the program as volunteers were not in service due to being encouraged to shelter in place. Therefore, annual income forms were not completed during this time of stasis. Going forward, Volunteer Coordinators will be expected to have all volunteers complete the annual income verification in January regardless of their original start date. The Senior Volunteer Program is undergoing a detailed chart review to ensure that all required annual forms are updated. Jay Gabor, Director of Senior Volunteer Programs, will oversee this process with an anticipated completion of this review is October 31st, 2022.
Show full finding ▾Hide full finding ▴Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 19SFSFL001, 19SCSFL001 Award Year: 2021 Condition: Based on audit procedures performed, it was determined there were instances that review and approval in internal controls related to the annual income verification had not been documented. In addition, for those instances supporting documentation for the annual income verification were missing. The Organization lacks controls over compliance for eligibility for volunteers for annual income verification that would ensure review and approval of eligibility of program volunteers on an annual basis. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are updated annually. Questioned costs: Detailed support was not available for 3 of the 19 sampled volunteers resulting in known questioned costs of $738 and likely questioned costs of $4,127. Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers that would not be detected by controls that are not operating. Cause: The Organization?s staff did not follow eligibility review procedures to ensure the annual review of income eligibility is completed and reviewed. Auditors? Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: In 2021, during the height of the pandemic, AmeriCorps Seniors approved programs to provide a temporary stipend allowance in order to retain sponsors, staff, and volunteers. This temporary measure essentially froze the program as volunteers were not in service due to being encouraged to shelter in place. Therefore, annual income forms were not completed during this time of stasis. Going forward, Volunteer Coordinators will be expected to have all volunteers complete the annual income verification in January regardless of their original start date. The Senior Volunteer Program is undergoing a detailed chart review to ensure that all required annual forms are updated. Jay Gabor, Director of Senior Volunteer Programs, will oversee this process with an anticipated completion of this review is October 31st, 2022.
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 19SFSFL001, 19SCSFL001 Award Year: 2021 Condition: Based on audit procedures performed, it was determined there were instances that review and approval in internal controls related to the annual income verification had not been documented. In addition, for those instances supporting documentation for the annual income verification were missing. The Organization lacks controls over compliance for eligibility for volunteers for annual income verification that would ensure review and approval of eligibility of program volunteers on an annual basis. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are updated annually. Questioned costs: Detailed support was not available for 3 of the 19 sampled volunteers resulting in known questioned costs of $738 and likely questioned costs of $4,127. Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers that would not be detected by controls that are not operating. Cause: The Organization?s staff did not follow eligibility review procedures to ensure the annual review of income eligibility is completed and reviewed. Auditors? Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: In 2021, during the height of the pandemic, AmeriCorps Seniors approved programs to provide a temporary stipend allowance in order to retain sponsors, staff, and volunteers. This temporary measure essentially froze the program as volunteers were not in service due to being encouraged to shelter in place. Therefore, annual income forms were not completed during this time of stasis. Going forward, Volunteer Coordinators will be expected to have all volunteers complete the annual income verification in January regardless of their original start date. The Senior Volunteer Program is undergoing a detailed chart review to ensure that all required annual forms are updated. Jay Gabor, Director of Senior Volunteer Programs, will oversee this process with an anticipated completion of this review is October 31st, 2022.
Based on audit procedures performed, it was determined that internal controls related to the review and approval of semi-annual fiscal and programmatic reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the fiscal and programmatic semi-annual reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: The review of both semi-annual program and financial reports will be implemented immediately with retroactive reviews of the previously submitted reports in 2022 being reviewed and signed off by the CEO to verify no corrections to those reports need to be made. Further, future reports will be completed in e-grants and printed for review and sign off before certification in the e-Grants system. Jay Gabor, Director of Senior Volunteer Programs, will ensure this procedure for the programmatic reports. Ramona A. Brookins, CFO, will ensure this procedure for financial reports.
Show full finding ▾Hide full finding ▴Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 19SFSFL001, 19SCSFL001 Award Year: 2021 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of semi-annual fiscal and programmatic reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the fiscal and programmatic semi-annual reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: The review of both semi-annual program and financial reports will be implemented immediately with retroactive reviews of the previously submitted reports in 2022 being reviewed and signed off by the CEO to verify no corrections to those reports need to be made. Further, future reports will be completed in e-grants and printed for review and sign off before certification in the e-Grants system. Jay Gabor, Director of Senior Volunteer Programs, will ensure this procedure for the programmatic reports. Ramona A. Brookins, CFO, will ensure this procedure for financial reports.
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 19SFSFL001, 19SCSFL001 Award Year: 2021 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of semi-annual fiscal and programmatic reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the fiscal and programmatic semi-annual reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: The review of both semi-annual program and financial reports will be implemented immediately with retroactive reviews of the previously submitted reports in 2022 being reviewed and signed off by the CEO to verify no corrections to those reports need to be made. Further, future reports will be completed in e-grants and printed for review and sign off before certification in the e-Grants system. Jay Gabor, Director of Senior Volunteer Programs, will ensure this procedure for the programmatic reports. Ramona A. Brookins, CFO, will ensure this procedure for financial reports.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
FAC accepted this audit on August 18, 2019 — management decision was due February 18, 2020.
FAC accepted this audit on August 6, 2018 — management decision was due February 6, 2019.
FAC accepted this audit on July 13, 2017 — management decision was due January 13, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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