FAC Explorer

Audit 357014

FY End
2023-12-31
Total Expended
$2.08M
Findings
22
Programs
3
Organization: Community Resource Center, Inc. (CO)
Year: 2023 Accepted: 2025-05-23
Auditor: Ryan Gunsuals & O'Donnell LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561428 2023-001 Material Weakness - P
561429 2023-002 Material Weakness - P
561430 2023-003 Significant Deficiency - I
561431 2023-004 Material Weakness - AB
561432 2023-003 Significant Deficiency - I
561433 2023-001 Material Weakness - P
561434 2023-002 Material Weakness - P
561435 2023-001 Material Weakness - P
561436 2023-002 Material Weakness - P
561437 2023-001 Material Weakness - P
561438 2023-002 Material Weakness - P
1137870 2023-001 Material Weakness - P
1137871 2023-002 Material Weakness - P
1137872 2023-003 Significant Deficiency - I
1137873 2023-004 Material Weakness - AB
1137874 2023-003 Significant Deficiency - I
1137875 2023-001 Material Weakness - P
1137876 2023-002 Material Weakness - P
1137877 2023-001 Material Weakness - P
1137878 2023-002 Material Weakness - P
1137879 2023-001 Material Weakness - P
1137880 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

Title: Basis of Presentation 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. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Community Resource Center, Inc., 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).
Title: Summary of Significant Accounting Policies 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. 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. Community Resource Center, Inc. elected to use the 10% de minims cost rate as covered in the Uniform Guidance 2 CFR section 200.414 Indirect Costs.
Title: Reissuance 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. Community Resource Center, Inc. underwent a federal grant review by AmeriCorps in May 2025, that resulted in a change to the Schedule of Federal Expenditures (SEFA). The change was to show the VISTA program as a direct federal award with no pass-through entity. The previous SEFA mistakenly presented this program with a pass-through entity.

Finding Details

Finding 2023-001
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.
Finding 2023-002
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.
Finding 2023-003
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.
Finding 2023-004
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.
Finding 2023-003
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.
Finding 2023-001
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.
Finding 2023-002
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.
Finding 2023-001
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.
Finding 2023-002
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.
Finding 2023-001
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.
Finding 2023-002
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.
Finding 2023-001
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.
Finding 2023-002
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.
Finding 2023-003
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.
Finding 2023-004
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.
Finding 2023-003
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.
Finding 2023-001
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.
Finding 2023-002
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.
Finding 2023-001
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.
Finding 2023-002
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.
Finding 2023-001
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.
Finding 2023-002
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.