Colorado · Nonprofit · $2M-$10M in federal spending
Community Resource Center, Inc.
Denver, CO
The FY2023 single audit reports 4 findings: 3 material weaknesses, 1 significant deficiency, 1 with questioned costs.
No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending December 31, 2024, it was due September 30, 2025, 395 days earlier. It is expected because the FY2023 audit reported $2,084,398 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 43 of 100 (FY2023 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 24 | 24 |
| Significant deficiencies | 3 points each | 3 | 9 |
| Repeat findings | 5 points each | 0 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 0 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 8 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 3 | 15 |
| Going concern | auditor included a going-concern paragraph | 5 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 0 | 5 |
| Score | | 43 | 100 |
Federal funding, FY2023
$2,084,398 in federal awards spent, across 3 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Corporation for National and Community Service | $1,861,835 |
| Department of the Treasury | $222,563 |
FY2023 audit
- FAC record
- 2023-12-GSAFAC-0000369611
- Fiscal year end
- December 31, 2023
- Accepted by FAC
- May 23, 2025; submitted 235 days after its due date (September 30, 2024)
- Federal spending
- $2,084,398 · 3 programs
- Major programs
- 2; qualified opinion on 1
- Going concern
- The auditor included a going-concern paragraph.
- Score
- 43 of 100
Finding 2023-001
material weaknessother matters
- Program
- AMERICORPS STATE AND NATIONAL 94.006; AMERICORPS VOLUNTEERS IN SERVICE TO AMERICA 94.013; CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
- Compliance requirement
- Other
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
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.
Finding 2023-002
material weaknessother matters
- Program
- AMERICORPS STATE AND NATIONAL 94.006; AMERICORPS VOLUNTEERS IN SERVICE TO AMERICA 94.013; CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
- Compliance requirement
- Other
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
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.
Finding 2023-003
significant deficiency
- Program
- CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
- Compliance requirement
- Procurement and suspension and debarment
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
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.
Finding 2023-004
material weaknessquestioned costsmodified opinion
- Program
- AMERICORPS STATE AND NATIONAL 94.006
- Compliance requirement
- Activities allowed or unallowed; Allowable costs/cost principles
- Questioned costs
- no amount stated
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
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.