Audit 331695

FY End

2024-06-30

Total Expended

$16.79M

Findings

4

Programs

5

Organization: Rocky Mountain Human Services (CO)

Year: 2024 Accepted: 2024-12-10

Auditor: Kundinger Corder & Montoya PC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
513766	2024-001	Significant Deficiency	-	P
513767	2024-001	Significant Deficiency	-	P
1090208	2024-001	Significant Deficiency	-	P
1090209	2024-001	Significant Deficiency	-	P

ALN	Program	Spent	Major	Findings
84.181A	Special Education-Grants for Infants and Families with Disabilities	$1.70M	-	0
93.958	Block Grants for Community Mental Health Services	$356,996	-	0
64.033	Va Supportive Services for Veteran Families Program	$221,493	Yes	1
93.778	Medical Assistance Program	$153,417	-	0
21.027	Coronavirus State and Local Fiscal Recovery Funds	$8,397	-	0

Contacts

Name	Title	Type
KGZ4WENLDJE5	Nancy Stokes	Auditee
3036365796	Steve Corder	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Rocky Mountain Human Services and Subsidiary (RMHS) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of RMHS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of RMHS.

Title: Subrecipient Awards Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. There were no awards passed through by RMHS to subrecipients.

Finding Details

Finding 2024-001

2024-001 Schedule of Expenditures of Federal Awards – Significant Deficiency Criteria and Condition: RMHS is responsible for sending recertification reminders related to VA Supportive Services for Veteran Families, assistance listing number 64.033, from the client management software. All participants in the HAV program are required to undergo recertification every 90 days to receive benefits from the SSVF program, except Shallow Subsidies participants, who are required to recertify every two years. Context: RMHS client management software will send out reminders to clients to ensure timely recertification to evaluate housing barriers, housing situation and eligibility for services. Cause: Due to short staffing, recertification reminders sent from RMHS’ client management software were not being monitored for timeliness. Effect: Participants were not receiving timely notification for the need to complete recertification. Recommendation: We recommend RMHS management members monitor timeliness of participant certification to ensure participants meet eligibility requirements and ensure software is functioning properly. Views of Responsible Officials and Planned Corrective Actions: RMHS has implemented procedures to ensure participants are receiving timely notification for the need to recertify and have taken steps to ensure the client management software is functioning properly.

Finding 2024-001

2024-001 Schedule of Expenditures of Federal Awards – Significant Deficiency Criteria and Condition: RMHS is responsible for sending recertification reminders related to VA Supportive Services for Veteran Families, assistance listing number 64.033, from the client management software. All participants in the HAV program are required to undergo recertification every 90 days to receive benefits from the SSVF program, except Shallow Subsidies participants, who are required to recertify every two years. Context: RMHS client management software will send out reminders to clients to ensure timely recertification to evaluate housing barriers, housing situation and eligibility for services. Cause: Due to short staffing, recertification reminders sent from RMHS’ client management software were not being monitored for timeliness. Effect: Participants were not receiving timely notification for the need to complete recertification. Recommendation: We recommend RMHS management members monitor timeliness of participant certification to ensure participants meet eligibility requirements and ensure software is functioning properly. Views of Responsible Officials and Planned Corrective Actions: RMHS has implemented procedures to ensure participants are receiving timely notification for the need to recertify and have taken steps to ensure the client management software is functioning properly.

Finding 2024-001

2024-001 Schedule of Expenditures of Federal Awards – Significant Deficiency Criteria and Condition: RMHS is responsible for sending recertification reminders related to VA Supportive Services for Veteran Families, assistance listing number 64.033, from the client management software. All participants in the HAV program are required to undergo recertification every 90 days to receive benefits from the SSVF program, except Shallow Subsidies participants, who are required to recertify every two years. Context: RMHS client management software will send out reminders to clients to ensure timely recertification to evaluate housing barriers, housing situation and eligibility for services. Cause: Due to short staffing, recertification reminders sent from RMHS’ client management software were not being monitored for timeliness. Effect: Participants were not receiving timely notification for the need to complete recertification. Recommendation: We recommend RMHS management members monitor timeliness of participant certification to ensure participants meet eligibility requirements and ensure software is functioning properly. Views of Responsible Officials and Planned Corrective Actions: RMHS has implemented procedures to ensure participants are receiving timely notification for the need to recertify and have taken steps to ensure the client management software is functioning properly.

Finding 2024-001

2024-001 Schedule of Expenditures of Federal Awards – Significant Deficiency Criteria and Condition: RMHS is responsible for sending recertification reminders related to VA Supportive Services for Veteran Families, assistance listing number 64.033, from the client management software. All participants in the HAV program are required to undergo recertification every 90 days to receive benefits from the SSVF program, except Shallow Subsidies participants, who are required to recertify every two years. Context: RMHS client management software will send out reminders to clients to ensure timely recertification to evaluate housing barriers, housing situation and eligibility for services. Cause: Due to short staffing, recertification reminders sent from RMHS’ client management software were not being monitored for timeliness. Effect: Participants were not receiving timely notification for the need to complete recertification. Recommendation: We recommend RMHS management members monitor timeliness of participant certification to ensure participants meet eligibility requirements and ensure software is functioning properly. Views of Responsible Officials and Planned Corrective Actions: RMHS has implemented procedures to ensure participants are receiving timely notification for the need to recertify and have taken steps to ensure the client management software is functioning properly.