AUDIT OF U.S. SOCCER FEDERATION FOUNDATION'S GRANT FINANCIAL MANAGEMENT SYSTEM

The Office of Inspector General (OIG), Corporation for National and Community Service (Corporation), performed an audit of the Social Innovation Fund (SIF) issue-based grant awarded (Grant No. 11 SIHDC001) to the US Soccer Federation Foundation (USSFF). The purpose of the audit was to determine whether USSFF's financial management system was in compliance with applicable laws, regulations and grant provisions, and whether adequate internal controls were in place. The Corporation awarded SIF grants for the first time in Fiscal Year (FY) 2010. The OIG conducted preaward financial management system reviews for selected FY 2010 SIF applicants. This SIF financial management system audit was conducted from August 26 to November 28, 2011, after the grant had been awarded, but before USSFF selected any sub-recipients or expended any grant funds.

This is USSFF's first grant from the Corporation and second Federal grant from any source. The SIF grant awarded to USSFF will support the implementation and operations of Soccer for Success (SfS), a no-cost, after-school, sports-based youth development program. The goal of SfS is to improve health by arresting and reducing obesity through physical activity and nutrition education. A secondary indirect goal of SfS is to improve social and academic outcomes. USSFF awards subgrants to 10 to 14 nationally selected organizations. It received unqualified opinions on its financial statement audits for FYs 2010, 2009, and 2008. It did not meet the $500,000 Office of Management and Budget (OMB) Circular A-133 audit threshold in any of those years.