EIN: 202501002
UEI: LWR6AMX3LH28
Audited by: Ryan, Gunsuals & O'Donnell, LLC
Oversight agency: 94 [AmeriCorps (Corporation for National and Community Service)]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 28, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 28, 2026 (55 days from today).
What is a management decision? →FAC accepted this audit on April 30, 2025 — management decision was due October 30, 2025.
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.
Show full finding ▾Hide full finding ▴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: Special Tests and Provisions – CFDA# 94.006 (AmeriCorps State and National): Living Allowance Maximum Threshold Exceeded Audit Finding: Colorado Youth For A Change can only pay AmeriCorps member a living allowance that does not exceed the maximum living allowance threshold per the Uniform Guidance and grant guidelines. In our audit, we found that twenty AmeriCorps members were paid a living allowance that exceeded the maximum threshold by $1,255 individually, and $25,100 in aggregate. This constitutes a violation of federal grant guidelines and is considered an unallowable cost, requiring corrective action and potential reimbursement to the funding agency. Audit Recommendation: We recommend Colorado Youth For A Change to compare their living allowance calculations to the annual maximum threshold amount to ensure no AmeriCorps members are paid a living allowance in excess of the annual maximum threshold amount. Management’s Response and Corrective Action Plan: Colorado Youth For A Change acknowledges the finding and recommendation. Living allowances for the 25-26 program year have been double-checked against the current NOFA and have been confirmed to be under maximum requirements. An annual process for this action will be instituted. Contact and Completion Date: Mary Zanotti (maryz@youthforachange.org) is the primary contact, and the Executive Director at Colorado Youth For A Change. The correction action is expected to be resolved before the end of the next fiscal year-end of December 31, 2025.
FAC accepted this audit on April 30, 2024 — management decision was due October 30, 2024.
FAC accepted this audit on May 3, 2023 — management decision was due November 3, 2023.
FAC accepted this audit on July 5, 2022 — management decision was due January 5, 2023.
FAC accepted this audit on June 23, 2021 — management decision was due December 23, 2021.
FAC accepted this audit on June 3, 2019 — management decision was due December 3, 2019.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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