EIN: 841196155
UEI: FG26KPJSF2B5
Audited by: COHN REZNICK LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 23, 2023. 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 January 23, 2024 (949 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
C. Federal Award Findings and Questioned Costs - Department of Housing and Urban Development Finding 2021-001; Section 8, Assistance Listing 14.195 Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Condition Certification of low income status was based on outdated income eligibility guidelines. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Effect or Potential Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Context A sample of 12 tenant files were selected for testing. The test found one tenant whose eligibility was certified based on outdated income eligibility guidelines. Identification as a Repeat Finding No Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code E - Eligibility Reporting Views of Responsible Officials Management understands the importance of full compliance with all regulations found in major programs and has implemented controls to ensure timely income certifications and retention of required documentation.
Show full finding ▾Hide full finding ▴C. Federal Award Findings and Questioned Costs - Department of Housing and Urban Development Finding 2021-001; Section 8, Assistance Listing 14.195 Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Condition Certification of low income status was based on outdated income eligibility guidelines. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Effect or Potential Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Context A sample of 12 tenant files were selected for testing. The test found one tenant whose eligibility was certified based on outdated income eligibility guidelines. Identification as a Repeat Finding No Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code E - Eligibility Reporting Views of Responsible Officials Management understands the importance of full compliance with all regulations found in major programs and has implemented controls to ensure timely income certifications and retention of required documentation.
ROCKY MOUNTAIN Communities Building Brighter Futures at Home CP-1011 CORRECTIVE ACTION PLAN Organization Legal Name: Rocky Mountain Communities Audit Firm: CohnReznick LLP Period covered by the audit: January 1. 2021 - December 31. 2021 Corrective Action Plan prepared by: Name: Dontae Latson Position: CEO Telephone Number: 720-305-9811 A Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2021-001 a. Comments on the Finding and Each Recommendation Management understands the importance of full compliance with all regulations found in major programs. Management is aware of this finding and has procedures in place to avoid further findings. b. Action(s) Taken or Planned on the Finding Management has implemented controls to ensure timely completion of tenant income certifications and retention of required documentation. 225 East 16th Avenue, Suite 600 Denver, Colorado 80203 rockymountaincommunities.org
FAC accepted this audit on May 3, 2021 — management decision was due November 3, 2021.
FAC accepted this audit on May 20, 2019 — management decision was due November 20, 2019.
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