EIN: 410900982
UEI: KDTFQ38JYGV3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 18, 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 May 18, 2026, which was (94 days ago).
What is a management decision? →Finding 2024-002: Submission of the Audit Reporting Package and Data Collection Form Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Criteria: Per 2 CFR § 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearing House (FAC) within the required deadline. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response Management concurs with the finding. The Council recognizes the importance of timely submission of the SEFA and related audit documentation to maintain compliance with federal requirements. To address this issue, the Council has engaged an outside provider to assist with process improvements that will streamline financial reporting and ensure timely preparation and submission of all required audit materials. These enhancements will strengthen internal controls and support continued compliance in future reporting periods.
Finding 2024-002: Submission of the Reporting Package and Data Collection Form Management Response: Agreement with Finding: Management acknowledges and concurs with the finding. Root Cause: The agency experienced unanticipated delays in the preparation and submission processes for the Schedule of Expenditures of Federal Awards (SEFA) and related audit documentation, resulting in the audit reporting package and Data Collection Form not being submitted within the required timeframe. Management Plan: Lakes and Pines has engaged a professional accounting firm to assist with comprehensive process improvements for financial reporting. The agency will work with the firm to establish enhanced procedures and internal controls for the timely preparation of the SEFA and all required audit materials. New processes will include earlier preparation timelines and milestone checkpoints to ensure submission deadlines are met Responsible Party: Dawn van Hees, Fiscal Controller Implementation Timeline: Improvements will be implemented during the 2025/2026 fiscal year, with the enhanced processes fully operational for the next audit cycle reviewing that fiscal year. Current Status (as of November 5, 2025): The professional accounting firm has been engaged and process improvement work is underway.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 1, 2021. 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 February 1, 2022, which was (1661 days ago).
What is a management decision? →Significant Deficiency U.S. Department of Health and Human Services Pass-Through State of Minnesota Department of Commerce CFDA 93.568 Low-Income Home Energy Assistance Audit Finding 2020-001 ? Eligibility (Repeat Finding 2019-002) Criteria or specific requirement: Uniform Guidance in 2 CFR Part 200.303 states that "the non-Federal entity must: establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award." Condition/Context: During the audit, it was noted that the same employee that prepared and logged the information regarding eligibility also submitted the information into the eHEAT system. Of the 40 participants that were selected for testing, 5 did not have independent review and approval of eligibility documentation inputted into the eHEAT system. The sample was not statistically valid. Cause: During the summer of 2020, the Council was not fully staffed for this program. Effect or potential effect: Services could be provided to individuals that were not eligible. Questioned costs: None Recommendation: The Council should review its policies and procedures to ensure there are adequate controls in place over eligibility determination, including during the summer months. Views of responsible officials: The Low-Income Energy Assistance Program is only fully staffed during peak application time mid-August through May or June, due to limitations of administrative dollars. During that time, a duel verification method is used throughout the application process to assure segregation of duties. Similar segregation is maintained during the off-peak season however, when staffing is limited to two or three individuals, availability of staff may be limited due to leave (sick, annual or other). In situations such as this, applications are held for proper segregation with the exception of emergency applications. In this case the sole individual available will process and enter the application to assure the household health and safety.
Lakes and Pines Community Action Council, Inc. Corrective Action Plan Year Ended September 30, 2020 Cognizant or Oversight Agency for Audit: Lakes and Pines Community Action Council, Inc., respectfully submits the following corrective action plan for the year ended September 30, 2020. Name and Address of independent public accounting firm: BerganKDV, 220 Park Avenue South, St. Cloud, Minnesota 56301 Audit Period: October 1, 2019 through September 30, 2020 The findings from the September 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Federal Award Findings and Questioned Costs Significant Deficiency U.S. Department of Health and Human Services Pass-Through State of Minnesota Department of Commerce CFDA 93.568 Low-Income Home Energy Assistance Audit Finding 2020-001- Eligibility (Repeat Finding 2019-002) Condition: The same employee that prepared and logged the information regarding eligibility also submitted the information into the eHEAT system. Action Taken: The Low-Income Energy Assistance Program is only fully staffed during peak application time mid-August through May or June, due to limitations of administrative dollars. During that time a duel verification method is used throughout the application process to assure segregation of duties. Similar segregation is maintained during the off-peak season however, when staffing is limited to two or three individuals, availability of staff may be limited due to leave (sick, annual or other). In situations such as this, applications are held for proper segregation with the exception of emergency applications. In this case, the sole individual available will process and enter the application to assure the household health and safety. No additional action required. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Vicki Spalding at 320.679.1800 extension 112. Robert Benes, Executive Director
2019-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 26, 2020. 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 26, 2021, which was (2032 days ago).
What is a management decision? →Significant Deficiency U.S. Department of Health and Human Services Pass-Through State of Minnesota Department of Commerce CFDA 93.568 Low-Income Home Energy Assistance Audit Finding 2019-002 ? Eligibility Criteria or specific requirement: Uniform Guidance in 2 CFR Part 200.303 states that "the non-Federal entity must: establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award." Condition/Context: During the audit, it was noted that the same employee that prepared and logged the information regarding eligibility also submitted the information into the eHEAT system. Of the 40 participants that were selected for testing, 1 did not have independent review and approval of eligibility documentation inputted into the eHEAT system. The sample was not statistically valid. Cause: During the summer of 2019, the Council was not fully staffed for this program. Effect or potential effect: Services could be provided to individuals that were not eligible. Questioned costs: None Recommendation: The Council should review its policies and procedures to ensure there are adequate controls in place over eligibility determination, including during the summer months. Views of responsible officials: The Low-Income Energy Assistance Program is only fully staffed during peak application time mid-August through May or June, due to limitations of administrative dollars. During that time a duel verification method is used throughout the application process to assure segregation of duties. Similar segregation is maintained during the off-peak season however, when staffing is limited to two or three individuals, availability of staff may be limited due to leave (sick, annual or other). In situations such as this, applications are held for proper segregation with the exception of emergency applications. In this case the sole individual available will process and enter the application to assure the household health and safety.
Federal Award Findings and Questioned Costs Significant Deficiency U.S. Department of Health and Human Services Pass-Through State of Minnesota Department of Commerce CFDA 93.568 Low-Income Home Energy Assistance Audit Finding 2019-002 ? Eligibility Condition: The same employee that prepared and logged the information regarding eligibility also submitted the information into the eHEAT system. Action Taken: The Low-Income Energy Assistance Program is only fully staffed during peak application time mid-August through May or June, due to limitations of administrative dollars. During that time a duel verification method is used throughout the application process to assure segregation of duties. Similar segregation is maintained during the off-peak season however, when staffing is limited to two or three individuals, availability of staff may be limited due to leave (sick, annual or other). In situations such as this, applications are held for proper segregation with the exception of emergency applications. In this case, the sole individual available will process and enter the application to assure the household health and safety. No additional action required. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Vicki Spalding at 320.679.1800 extension 112.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 15, 2019. 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 15, 2019, which was (2501 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2017-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 28, 2018. 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 November 28, 2018, which was (2822 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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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