EIN: 841252900
UEI: VURCQG2E1WU3
Audited by: BROCK AND COMPANY CPAS P.C.
Oversight agency: 10 [Department of Agriculture]
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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 March 1, 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 September 1, 2023 (1098 days ago).
What is a management decision? →FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
Criteria The entity who passed through the funding for the Emergency Rental Assistance Program, the Colorado Department of Local Affairs, has specific compliance requirements for the determination and documentation of recipient eligibility as outlined in the grant contract. All documentation required must be collected from the applicant and submitted to the Colorado Department of Local Affairs. The Organization must identify and satisfy the compliance requirements included in Federal awards prior to submitting invoices for reimbursement and recognizing the related grant revenue. Condition and Context During our testing over internal controls of compliance, we noted review and approval of underlying support for submission and approval of emergency housing assistance funds were not applied consistently. We selected 20 of the 75 recipients of funds under the Emergency Housing Assistance program, totaling $54,460 of program cost. We examined the submissions of recipient applications and the documentation required by the grant contract, and noted that all of selections were missing one or more supporting items of documentation required by the grant contract as evidence of eligibility of recipient to receive housing assistance. In these instances, documentation required by the grant was not appropriately collected, approved, and submitted to the agency through the agency's portal. The Organization was notified by the Colorado Department of Local Affairs that the grant would be subject to a full audit due to inconsistencies identified during its subrecipient monitoring process. The results of the passthrough entity's audit indicated that all of the recipients selected for our audit testing would require further documentation in order to meet the conditions for reimbursement under the program. Cause The Organization did not fully identify a required item of eligibility documentation specified in the grant contract. Certain approved applications were not appropriately evaluated to ensure that all required documentation was included in the submission. Effect Program costs expended under the grant were invoiced to the passthrough entity prior to all grant conditions and compliance requirements being documented to the grantor?s satisfaction. The related grant revenue was recognized at the time of billing, which preceded the Organization meeting the barriers of the conditional grant. Questioned Costs $54,460 Recommendations Grant contracts should be reviewed for all requirements prior to billing under the grant and recognizing grant revenues. Prior to recognizing the related grant revenue, evidence and documentation of the satisfaction of each of the requirements should be reviewed and approved by an authorized individual. Views of Responsible Official Management of Summit County Family Resource Center d/b/a Family & Intercultural Resource Center concurs with the audit finding. Management has updated their understanding of the grant specific eligibility requirements and is currently working with the Colorado Department of Local Affairs to rectify the findings of their audit over the program as a part of their subrecipient monitoring. FIRC has been informed that they will have the opportunity to cure documentation deficiencies and is working with tenants and landlords to gather the documentation necessary to complete submissions. Controls over similar programs have been reviewed and adjusted to ensure all requirements are met.
Show full finding ▾Hide full finding ▴Criteria The entity who passed through the funding for the Emergency Rental Assistance Program, the Colorado Department of Local Affairs, has specific compliance requirements for the determination and documentation of recipient eligibility as outlined in the grant contract. All documentation required must be collected from the applicant and submitted to the Colorado Department of Local Affairs. The Organization must identify and satisfy the compliance requirements included in Federal awards prior to submitting invoices for reimbursement and recognizing the related grant revenue. Condition and Context During our testing over internal controls of compliance, we noted review and approval of underlying support for submission and approval of emergency housing assistance funds were not applied consistently. We selected 20 of the 75 recipients of funds under the Emergency Housing Assistance program, totaling $54,460 of program cost. We examined the submissions of recipient applications and the documentation required by the grant contract, and noted that all of selections were missing one or more supporting items of documentation required by the grant contract as evidence of eligibility of recipient to receive housing assistance. In these instances, documentation required by the grant was not appropriately collected, approved, and submitted to the agency through the agency's portal. The Organization was notified by the Colorado Department of Local Affairs that the grant would be subject to a full audit due to inconsistencies identified during its subrecipient monitoring process. The results of the passthrough entity's audit indicated that all of the recipients selected for our audit testing would require further documentation in order to meet the conditions for reimbursement under the program. Cause The Organization did not fully identify a required item of eligibility documentation specified in the grant contract. Certain approved applications were not appropriately evaluated to ensure that all required documentation was included in the submission. Effect Program costs expended under the grant were invoiced to the passthrough entity prior to all grant conditions and compliance requirements being documented to the grantor?s satisfaction. The related grant revenue was recognized at the time of billing, which preceded the Organization meeting the barriers of the conditional grant. Questioned Costs $54,460 Recommendations Grant contracts should be reviewed for all requirements prior to billing under the grant and recognizing grant revenues. Prior to recognizing the related grant revenue, evidence and documentation of the satisfaction of each of the requirements should be reviewed and approved by an authorized individual. Views of Responsible Official Management of Summit County Family Resource Center d/b/a Family & Intercultural Resource Center concurs with the audit finding. Management has updated their understanding of the grant specific eligibility requirements and is currently working with the Colorado Department of Local Affairs to rectify the findings of their audit over the program as a part of their subrecipient monitoring. FIRC has been informed that they will have the opportunity to cure documentation deficiencies and is working with tenants and landlords to gather the documentation necessary to complete submissions. Controls over similar programs have been reviewed and adjusted to ensure all requirements are met.
Audit Finding Reference: 2021-001 Planned Corrective Action: The following steps are being taken to address the discrepancies found in the DOLA ERAP program: 1. Weekly meetings are scheduled between FIRC and DOLA to discuss the resolutions of cases yet to be reimbursed. 2. Program Manager has received guidance from a DOLA contractor, to cure DOLA applications that were found to be incomplete per grant guidelines. 3. Program Manager started contacting applicants on Wednesday, April 20, 2022to collect tenant documents that were not uploaded or were found to be incomplete as part of their DOLA application. 4. Program Manager started contacting landlords on Tuesday, May 4, 2022, to collect landlord documents that were not uploaded or were found to be incomplete as part of the tenant?s DOLA application. 5. During the meeting on April 29, 2022, representatives from the FIRC and DOLA ERAP agreed on that following steps to be taken to cure the cases with discrepancies: a. 1st step ? send email to tenants and/or landlords asking for the missing documentation. The email outlines the missing documentation specific to their individual case. b. 2nd step ? if there is no response by tenant and/or landlord, FIRC will follow-up via a phone call asking for the missing documentation. c. 3rd step ? if there is no response to the email or phone call, the program manager signs a form as a third level of verification. This is a last resource. It is preferred that tenants or landlords provide the verification. d. 4th step ? the case would be submitted with notes and the paperwork that the program manager was able to collect from tenant and/or landlord. e. 5th Step ? DOLA contractor decides if the case is resolved and will be reimbursed or if the case is incomplete and will not be reimbursed. 6. If FIRC participates in another Government program or similar rental assistance program, the agency has implemented the following guidelines to strengthen internal protocols. a. FIRC Management and team assigned to the program/grant will attend all trainings held by the grantor and follow all guidelines and requirements as set out by the grantor. b. Program Manager will randomly audit the contractor?s cases once per week to check for fidelity. c. Agency will no longer accept documents that are expired, missing pages or signatures - per the grant guidelines. d. Program Manager will review each client document the contractor/case manager has uploaded to check that it meets the program guidelines. e. Program Manager will review the contractor?s check list prior to approving a case for financial assistance. f. When the agency is making payments towards rental arrears, a landlord ledger will be collected per the grant guidelines. g. When there are multiple roommates in one household, the income for all roommates will be considered if multiple roommates are applying for assistance per the grant guidelines. Furthermore, the Family & Intercultural Resource Center has strengthened its internal rental assistance program by creating the following protocols: 1. Quarterly Audits ? the Director of Programs/Director Team will receive three randomly selected cases by the program manager/supervisor to review for documents that are expired, missing pages or signatures - per the grant guidelines. 2. In-Person Weekly Meetings ? the Program Manager and the case managers have started to meet in person to discuss client cases prior to approving each individual client case. This step is important in catching potential discrepancies or clients who do not meet the agency eligibility requirements for financial assistance. 3. Prioritization of Vulnerable Clients ? the Supportive Services Team has updated client eligibility requirements to focus on clients that are most vulnerable and likely to reach stability after receiving financial assistance. Name of Contact Person: Michel Infante/Carla Decker Anticipated completion date: 09/30/22
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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