EIN: 942280427
UEI: HJY6AYNBPZR1
Audited by: WIPFLI LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 7, 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 7, 2026 (35 days from today).
What is a management decision? →FAC accepted this audit on April 18, 2025 — management decision was due October 18, 2025.
FAC accepted this audit on April 16, 2024 — management decision was due October 16, 2024.
In a prior year, Community Resource Project, Inc. received an Equity Equivalent Investment loan from a financial institution that was intended for the purpose of rehabilitating single-family or multi-family complexes for energy staff to use as training with intent to sell/rent to the low-income community. Due to staff changes, the program never began and the funds were returned to the bank in November 2023. Criteria: Community Resource Project, Inc. incurred interest costs that were charged to its LIHEAP grants; however, there was no benefit to the program as the program never commenced as planned. Funding source approval was not obtained prior to incurring such interest expense and charging it to grants. Cause: Community Resource Project, Inc. experienced staffing changes resulting in the program never starting and management electing to hold the funds during this time. Effect: A significant deficiency in internal control over compliance and a non-material non-compliance exists due to the failure to obtain proper funding source approval and not returning the funds earlier. Recommendation: We recommend Community Resource Project, Inc. implement systems and procedures to ensure proper funding source approval is obtained when required. View of Responsible Officials: We agree with the recommendation and have begun implementing additional procedures.
Show full finding ▾Hide full finding ▴Finding 2023-002: Approval for Charging Interest Questioned costs: $28,563 How questioned costs were determined: This is the amount of interest expense charged to the grants during the year ended September 30, 2023. Grant Funding Source Grant Period HEAP 22B-4028 CA State Dept of CSD 11/01/2021 - 12/31/2023 HEAP 23B-5028 CA State Dept of CSD 11/01/2022 - 06/30/2024 Condition: In a prior year, Community Resource Project, Inc. received an Equity Equivalent Investment loan from a financial institution that was intended for the purpose of rehabilitating single-family or multi-family complexes for energy staff to use as training with intent to sell/rent to the low-income community. Due to staff changes, the program never began and the funds were returned to the bank in November 2023. Criteria: Community Resource Project, Inc. incurred interest costs that were charged to its LIHEAP grants; however, there was no benefit to the program as the program never commenced as planned. Funding source approval was not obtained prior to incurring such interest expense and charging it to grants. Cause: Community Resource Project, Inc. experienced staffing changes resulting in the program never starting and management electing to hold the funds during this time. Effect: A significant deficiency in internal control over compliance and a non-material non-compliance exists due to the failure to obtain proper funding source approval and not returning the funds earlier. Recommendation: We recommend Community Resource Project, Inc. implement systems and procedures to ensure proper funding source approval is obtained when required. View of Responsible Officials: We agree with the recommendation and have begun implementing additional procedures.
The agency agrees with the material finding on improper cutoff and depreciation. The agency was following advice from their previous auditors and now learning the correct way to record these items Community Resource Project, Inc. will strive to implement changes immediately. Going forward the agency will implement a procedure to properly cutoff end-of-year expenses and have already begun recording depreciation for grant funded vehicles in the correct manner. Person(s) Responsible: Elizabeth Bianchi-Rossi, Finance Director Timing for Implementation: February 2024 – Once the agency learned of these errors, Community Resource Project, Inc. have already implemented a new procedure for the cutoff period at the end of the year and have changed our depreciation method to ensure the full value of the vehicle gets depreciated.
FAC accepted this audit on May 30, 2023 — management decision was due November 30, 2023.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
FAC accepted this audit on May 2, 2021 — management decision was due November 2, 2021.
FAC accepted this audit on January 28, 2020 — management decision was due July 28, 2020.
FAC accepted this audit on March 11, 2019 — management decision was due September 11, 2019.
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
FAC accepted this audit on May 14, 2017 — management decision was due November 14, 2017.
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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