FAC Explorer

Audit 355136

FY End
2024-12-31
Total Expended
$5.10M
Findings
12
Programs
2
Organization: Colorado Youth for A Change (CO)
Year: 2024 Accepted: 2025-04-30
Auditor: Ryan Gunsauls & O'Donnell LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
558343 2024-001 Significant Deficiency - N
558344 2024-001 Significant Deficiency - N
558345 2024-001 Significant Deficiency - N
558346 2024-001 Significant Deficiency - N
558347 2024-001 Significant Deficiency - N
558348 2024-001 Significant Deficiency - N
1134785 2024-001 Significant Deficiency - N
1134786 2024-001 Significant Deficiency - N
1134787 2024-001 Significant Deficiency - N
1134788 2024-001 Significant Deficiency - N
1134789 2024-001 Significant Deficiency - N
1134790 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
94.006 Americorps State and National 94.006 $1.09M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $352,461 Yes 0

Contacts

Name Title Type
LWR6AMX3LH28 Mary Zanotti Auditee
7209948005 Lewis Malloy Auditor
No contacts on file

Notes to SEFA

Title: Note 1: 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, where certain types of expenditures are not allowable or limited to reimbursement. Colorado Youth For A Change has elected not to use the 10% de minimis cost rate as covered in the Uniform Guidance 2 CFR section 200.414 Indirect Costs. De Minimis Rate Used: N Rate Explanation: For ALN 94.006, they did not have a negotiated indirect rate and also elected not to use the 10% indirect de minimus rate. For ALN 21.027, they used the 5.26% admin cost rate allowed. The accompanying schedule of federal expenditures of federal awards (the Schedule) includes the federal grant activity of Colorado Youth For A Change, and is presented on the accrual basis of accounting. 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 Colorado Youth For A Change, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Colorado Youth For A Change.
Title: Note 2: Summary of Significant Accounting Policies 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, where certain types of expenditures are not allowable or limited to reimbursement. Colorado Youth For A Change has elected not to use the 10% de minimis cost rate as covered in the Uniform Guidance 2 CFR section 200.414 Indirect Costs. De Minimis Rate Used: N Rate Explanation: For ALN 94.006, they did not have a negotiated indirect rate and also elected not to use the 10% indirect de minimus rate. For ALN 21.027, they used the 5.26% admin cost rate allowed. 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, where certain types of expenditures are not allowable or limited to reimbursement. Colorado Youth For A Change has elected not to use the 10% de minimis cost rate as covered in the Uniform Guidance 2 CFR section 200.414 Indirect Costs.

Finding Details

Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.
Finding 2024-001
2024-001: Living Allowance Maximum Threshold Exceeded Compliance with Uniform Guidance – Special Tests and Provisions – Significant Deficiency Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Colorado Youth For A Change is required to pay AmeriCorps members a living allowance that does not exceed the maximum living allowance threshold. Condition: In our audit, we found that two out of 39 members tested were paid a living allowance that exceeded the maximum living allowance threshold. Upon further examination, we found that a total of 20 members were paid a living allowance that exceeded the maximum living allowance threshold. Cause: Due to staff error on calculating the maximum living allowance. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Colorado Youth For A Change. Repeat Finding: No Questioned Costs: Total known questioned costs were $25,100. Twenty AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24 were paid a living allowance of $18,885. This exceeded the maximum living allowance of $17,600 by $1,255 individually, and $25,000 in aggregate. There are no likely questioned costs as this was isolated to specific AmeriCorps members with expected 900 service hours for the State Fiscal Year 23-24. Recommendation: We recommend Colorado Youth For A Change compare the living allowance calculated to the annual maximum threshold amounts to ensure no AmeriCorps members’ living allowance exceed the annual maximum threshold amounts. View of Responsible Officials and Corrective Action Plan: Colorado Youth For A Change agrees with the finding.