Audit 345263

FY End
2023-12-31
Total Expended
$2.08M
Findings
22
Programs
3
Organization: Community Resource Center, Inc. (CO)
Year: 2023 Accepted: 2025-03-08

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
526321 2023-001 Material Weakness - P
526322 2023-002 Material Weakness - P
526323 2023-003 Significant Deficiency - I
526324 2023-004 Material Weakness - AB
526325 2023-003 Significant Deficiency - I
526326 2023-001 Material Weakness - P
526327 2023-002 Material Weakness - P
526328 2023-001 Material Weakness - P
526329 2023-002 Material Weakness - P
526330 2023-001 Material Weakness - P
526331 2023-002 Material Weakness - P
1102763 2023-001 Material Weakness - P
1102764 2023-002 Material Weakness - P
1102765 2023-003 Significant Deficiency - I
1102766 2023-004 Material Weakness - AB
1102767 2023-003 Significant Deficiency - I
1102768 2023-001 Material Weakness - P
1102769 2023-002 Material Weakness - P
1102770 2023-001 Material Weakness - P
1102771 2023-002 Material Weakness - P
1102772 2023-001 Material Weakness - P
1102773 2023-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
94.006 Americorps State and National 94.006 $1.54M Yes 3
94.013 Americorps Volunteers in Service to America 94.013 $318,181 - 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $81,605 Yes 3

Contacts

Name Title Type
C6KHWLRJW9E9 April-Dawn Knudsen Auditee
7207191110 Jennifer Ulrich Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidancem where certain types of expenditures are not allowable or limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee elected to use the de minimis cost rate.

Finding Details

Uniform Guidance §200.512 requires a single audit package to be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after the auditee receives the audit report or nine months after year-end. Community Resource Center, Inc. did not submit an audit package to the FAC by the earlier of 30 days after the auditee receives the audit report or nine months after year-end.
Uniform Guidance §200.510 requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) in accordance with §200.502. Community Resource Center, Inc. prepared several versions of the SEFA that erroneously included expenditures that were not part of the federal funds reimbursed.
Recipients of federal awards are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. The current procurement policy does not comply with the procurement standards outlined in the Uniform Guidance.
Determination of allowable activities or unallowed and allowable costs and cost principles under a Federal award is made in accordance with the government-wide cost principles in the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth in 2 CFR part 200. Transactions in the general ledger for the program were supported by reconciliation/spreadsheets but not actual invoices. We were also unable to test the internal controls over allowable activities or unallowed and allowable costs/cost principles without seeing the original invoice to support what was requested for reimbursement. We believe the supporting backup was provided with the reimbursement request to the grant agency but the support was not made available in the midst of the significant turnover encountered.
Recipients of federal awards are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. The current procurement policy does not comply with the procurement standards outlined in the Uniform Guidance.
Uniform Guidance §200.512 requires a single audit package to be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after the auditee receives the audit report or nine months after year-end. Community Resource Center, Inc. did not submit an audit package to the FAC by the earlier of 30 days after the auditee receives the audit report or nine months after year-end.
Uniform Guidance §200.510 requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) in accordance with §200.502. Community Resource Center, Inc. prepared several versions of the SEFA that erroneously included expenditures that were not part of the federal funds reimbursed.
Uniform Guidance §200.512 requires a single audit package to be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after the auditee receives the audit report or nine months after year-end. Community Resource Center, Inc. did not submit an audit package to the FAC by the earlier of 30 days after the auditee receives the audit report or nine months after year-end.
Uniform Guidance §200.510 requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) in accordance with §200.502. Community Resource Center, Inc. prepared several versions of the SEFA that erroneously included expenditures that were not part of the federal funds reimbursed.
Uniform Guidance §200.512 requires a single audit package to be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after the auditee receives the audit report or nine months after year-end. Community Resource Center, Inc. did not submit an audit package to the FAC by the earlier of 30 days after the auditee receives the audit report or nine months after year-end.
Uniform Guidance §200.510 requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) in accordance with §200.502. Community Resource Center, Inc. prepared several versions of the SEFA that erroneously included expenditures that were not part of the federal funds reimbursed.
Uniform Guidance §200.512 requires a single audit package to be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after the auditee receives the audit report or nine months after year-end. Community Resource Center, Inc. did not submit an audit package to the FAC by the earlier of 30 days after the auditee receives the audit report or nine months after year-end.
Uniform Guidance §200.510 requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) in accordance with §200.502. Community Resource Center, Inc. prepared several versions of the SEFA that erroneously included expenditures that were not part of the federal funds reimbursed.
Recipients of federal awards are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. The current procurement policy does not comply with the procurement standards outlined in the Uniform Guidance.
Determination of allowable activities or unallowed and allowable costs and cost principles under a Federal award is made in accordance with the government-wide cost principles in the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth in 2 CFR part 200. Transactions in the general ledger for the program were supported by reconciliation/spreadsheets but not actual invoices. We were also unable to test the internal controls over allowable activities or unallowed and allowable costs/cost principles without seeing the original invoice to support what was requested for reimbursement. We believe the supporting backup was provided with the reimbursement request to the grant agency but the support was not made available in the midst of the significant turnover encountered.
Recipients of federal awards are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. The current procurement policy does not comply with the procurement standards outlined in the Uniform Guidance.
Uniform Guidance §200.512 requires a single audit package to be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after the auditee receives the audit report or nine months after year-end. Community Resource Center, Inc. did not submit an audit package to the FAC by the earlier of 30 days after the auditee receives the audit report or nine months after year-end.
Uniform Guidance §200.510 requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) in accordance with §200.502. Community Resource Center, Inc. prepared several versions of the SEFA that erroneously included expenditures that were not part of the federal funds reimbursed.
Uniform Guidance §200.512 requires a single audit package to be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after the auditee receives the audit report or nine months after year-end. Community Resource Center, Inc. did not submit an audit package to the FAC by the earlier of 30 days after the auditee receives the audit report or nine months after year-end.
Uniform Guidance §200.510 requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) in accordance with §200.502. Community Resource Center, Inc. prepared several versions of the SEFA that erroneously included expenditures that were not part of the federal funds reimbursed.
Uniform Guidance §200.512 requires a single audit package to be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after the auditee receives the audit report or nine months after year-end. Community Resource Center, Inc. did not submit an audit package to the FAC by the earlier of 30 days after the auditee receives the audit report or nine months after year-end.
Uniform Guidance §200.510 requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) in accordance with §200.502. Community Resource Center, Inc. prepared several versions of the SEFA that erroneously included expenditures that were not part of the federal funds reimbursed.