EIN: 840838406
UEI: C6KHWLRJW9E9
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 8, 2025. 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 September 8, 2025 (352 days ago).
What is a management decision? →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.
Show full finding ▾Hide full finding ▴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.
Community Resource Center, Inc. acknowledges the finding and recommendation. The delay in submitting the single audit package was due to significant staffing transitions and resource limitations during the audit period. Community Resource Center, Inc. is committed to ensuring timely submission of future audit packages. To prevent future delays, Community Resource Center, Inc. has established a clear internal timeline and assigned responsibilities for audit-related tasks. A designated staff member within the finance team will be responsible for preparing and submitting the single audit package within the required timeline. In the event of staff turnover, Community Resource Center, Inc.'s new financial consultant, hired Nov 2024, will ensure continuity. Community Resource Center, Inc. will implement an internal audit checklist and timeline by April 2025 to ensure all reporting requirements are met.
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.
Show full finding ▾Hide full finding ▴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.
Community Resource Center, Inc. acknowledges the finding and recommendation. The delay in submitting the single audit package was due to significant staffing transitions and resource limitations during the audit period. Community Resource Center, Inc. is committed to ensuring timely submission of future audit packages. To prevent future delays, Community Resource Center, Inc. has established a clear internal timeline and assigned responsibilities for audit-related tasks. A designated staff member within the finance team will be responsible for preparing and submitting the single audit package within the required timeline. In the event of staff turnover, Community Resource Center, Inc.'s new financial consultant, hired Nov 2024, will ensure continuity. Community Resource Center, Inc. will implement an internal audit checklist and timeline by April 2025 to ensure all reporting requirements are met.
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.
Show full finding ▾Hide full finding ▴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.
Community Resource Center, Inc. acknowledges the finding and recommendation. Errors in the SEFA preparation were due to manual data entry and a lack of comprehensive training on Uniform Guidance requirements. Community Resource Center, Inc. is taking immediate steps to address these issues. Community Resource Center, Inc. will provide Uniform Guidance training to finance staff by June 2025, ensuring familiarity with SEFA requirements. A new data specialist, to be hired in 2024, will support accurate data collection and reporting. Community Resource Center, Inc. will implement a review process involving both internal staff and an external financial consultant to ensure the SEFA is complete and accurate before submission.
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.
Show full finding ▾Hide full finding ▴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.
Community Resource Center, Inc. acknowledges the finding and recommendation. Errors in the SEFA preparation were due to manual data entry and a lack of comprehensive training on Uniform Guidance requirements. Community Resource Center, Inc. is taking immediate steps to address these issues. Community Resource Center, Inc. will provide Uniform Guidance training to finance staff by June 2025, ensuring familiarity with SEFA requirements. A new data specialist, to be hired in 2024, will support accurate data collection and reporting. Community Resource Center, Inc. will implement a review process involving both internal staff and an external financial consultant to ensure the SEFA is complete and accurate before submission.
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.
Show full finding ▾Hide full finding ▴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.
Community Resource Center, Inc. acknowledges the finding and recommendation. Community Resource Center, Inc. is actively reviewing our policies and procedures and will update the procurement policy to align with Uniform Guidance standards. Community Resource Center, Inc. will review and revise its procurement policy with the assistance of a financial consultant. The updated policy will include all necessary procurement standards outlined in Uniform Guidance. The revised policy will be presented to the Board of Directors for approval by March 2025.
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.
Show full finding ▾Hide full finding ▴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.
Community Resource Center, Inc. acknowledges the finding and recommendation. Community Resource Center, Inc. is actively reviewing our policies and procedures and will update the procurement policy to align with Uniform Guidance standards. Community Resource Center, Inc. will review and revise its procurement policy with the assistance of a financial consultant. The updated policy will include all necessary procurement standards outlined in Uniform Guidance. The revised policy will be presented to the Board of Directors for approval by March 2025.
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.
Show full finding ▾Hide full finding ▴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.
As noted in the finding, the significant staff turnover and financial constraints during the audit period caused some disruption in our ability to provide the necessary documentation for certain transactions. In light of this, we have developed and implemented a corrective action plan to ensure full compliance with 2 CFR 200, grant agreements, and cost principles going forward. 1. Strengthening Documentation Procedures: o Community Resource Center, Inc. has committed to implementing a process in which all transactions will be supported by actual invoices and all reimbursement requests will be submitted with corresponding supporting documentation. This will include both the original invoices and any other necessary backup materials. o Community Resource Center, Inc. is working with a financial consultant (start date on November 1, 2024), to audit and refine the the financial systems, with particular emphasis on improving the accuracy and transparency of our documentation processes. The financial consultant will also assist in ensuring that all future costs align with the requirements of the funding agency and the OMB guidelines. 2. Review and Update of Internal Controls: o In response to the finding, Community Resource Center, Inc. has begun revising internal controls to ensure that adequate checks and balances are in place, especially in times of staff turnover. This includes designing more robust systems for tracking and documenting all costs related to grants, ensuring that all documentation is easily accessible for audit and review purposes. o A dedicated team will be assigned to monitor compliance with the internal control processes, and we will conduct regular internal reviews to verify that supporting documentation for all transactions is complete, timely, and accurate. 3. Contingency Planning for Staff Turnover: o Recognizing the impact of turnover, Community Resource Center, Inc. is formalizing a contingency plan for future staff changes. This plan will include clear guidance on the retention and transfer of all financial records, as well as designating backup staff with sufficient training and authority to oversee and maintain compliance with all financial requirements. We will also implement cross-training for key financial personnel to ensure continuity and consistency in the event of unexpected departures. 4. Ongoing Staff Training: o Community Resource Center, Inc. is committed to providing ongoing training to staff responsible for financial reporting and compliance. This will ensure that all staff involved in grant transactions understand the requirements set forth in 2 CFR 200 and other applicable regulations. Community Resource Center, Inc. will also work with the financial consultant to identify and address any skill gaps within the team. 5. Monitoring and Audit of Corrective Actions: o Community Resource Center, Inc. will establish regular internal monitoring and audits of these corrective actions to ensure they are being followed effectively. This will include periodic spot-checks of transaction documentation to ensure completeness and accuracy, as well as regular reviews of our internal controls and procedures to ensure their ongoing effectiveness.
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.
Show full finding ▾Hide full finding ▴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.
As noted in the finding, the significant staff turnover and financial constraints during the audit period caused some disruption in our ability to provide the necessary documentation for certain transactions. In light of this, we have developed and implemented a corrective action plan to ensure full compliance with 2 CFR 200, grant agreements, and cost principles going forward. 1. Strengthening Documentation Procedures: o Community Resource Center, Inc. has committed to implementing a process in which all transactions will be supported by actual invoices and all reimbursement requests will be submitted with corresponding supporting documentation. This will include both the original invoices and any other necessary backup materials. o Community Resource Center, Inc. is working with a financial consultant (start date on November 1, 2024), to audit and refine the financial systems, with particular emphasis on improving the accuracy and transparency of our documentation processes. The financial consultant will also assist in ensuring that all future costs align with the requirements of the funding agency and the OMB guidelines. 2. Review and Update of Internal Controls: o In response to the finding, Community Resource Center, Inc. has begun revising internal controls to ensure that adequate checks and balances are in place, especially in times of staff turnover. This includes designing more robust systems for tracking and documenting all costs related to grants, ensuring that all documentation is easily accessible for audit and review purposes. o A dedicated team will be assigned to monitor compliance with the internal control processes, and we will conduct regular internal reviews to verify that supporting documentation for all transactions is complete, timely, and accurate. 3. Contingency Planning for Staff Turnover: o Recognizing the impact of turnover, Community Resource Center, Inc. is formalizing a contingency plan for future staff changes. This plan will include clear guidance on the retention and transfer of all financial records, as well as designating backup staff with sufficient training and authority to oversee and maintain compliance with all financial requirements. We will also implement cross-training for key financial personnel to ensure continuity and consistency in the event of unexpected departures. 4. Ongoing Staff Training: o Community Resource Center, Inc. is committed to providing ongoing training to staff responsible for financial reporting and compliance. This will ensure that all staff involved in grant transactions understand the requirements set forth in 2 CFR 200 and other applicable regulations. Community Resource Center, Inc. will also work with the financial consultant to identify and address any skill gaps within the team. 5. Monitoring and Audit of Corrective Actions: o Community Resource Center, Inc. will establish regular internal monitoring and audits of these corrective actions to ensure they are being followed effectively. This will include periodic spot-checks of transaction documentation to ensure completeness and accuracy, as well as regular reviews of our internal controls and procedures to ensure their ongoing effectiveness.
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
Community Resource Center, Inc. issued memorandums of understanding (MOU?s) for Host Sites that allowed for a fixed cost transfer of funds. These MOU?s were not reviewed by the State as required by the grant agreement. Cause: Community Resource Center, Inc. obtained verbal confirmation and approval that issuing MOU?s was an appropriate use of the funds. Effect: The State issued a breach of contract and gave Community Resource Center, Inc. corrective actions to implement in order to remedy the breach. The State notified Community Resource Center, Inc. in November 2021 that the breach was cleared based on the corrective actions taken by Community Resource Center, Inc. Questioned Costs: None noted. Recommendation: We recommend Community Resource Center, Inc. continue to follow the corrective actions provided by the State. View of Responsible Officials: Community Resource Center, Inc. agrees with the finding and recommendation. .
Show full finding ▾Hide full finding ▴Americorps 2021-001 ? Allowable Activities Criteria: The Serve Colorado grant agreement requires Community Resource Center, Inc. to obtain written approval of the State prior to subgranting or subcontracting with other organizations. Condition: Community Resource Center, Inc. issued memorandums of understanding (MOU?s) for Host Sites that allowed for a fixed cost transfer of funds. These MOU?s were not reviewed by the State as required by the grant agreement. Cause: Community Resource Center, Inc. obtained verbal confirmation and approval that issuing MOU?s was an appropriate use of the funds. Effect: The State issued a breach of contract and gave Community Resource Center, Inc. corrective actions to implement in order to remedy the breach. The State notified Community Resource Center, Inc. in November 2021 that the breach was cleared based on the corrective actions taken by Community Resource Center, Inc. Questioned Costs: None noted. Recommendation: We recommend Community Resource Center, Inc. continue to follow the corrective actions provided by the State. View of Responsible Officials: Community Resource Center, Inc. agrees with the finding and recommendation. .
COMMUNITY RESOURCE CENTER, INC. FOLLOWS THE CORRECTIVE ACTIONS PROVIDED BY THE STATE.
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