EIN: 416049474
UEI: C3KLVM2JD2D7
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 20, 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 20, 2026 (47 days from today).
What is a management decision? →FAC accepted this audit on May 2, 2025 — management decision was due November 2, 2025.
FAC accepted this audit on June 3, 2024 — management decision was due December 3, 2024.
FAC accepted this audit on June 11, 2023 — management decision was due December 11, 2023.
FAC accepted this audit on June 23, 2022 — management decision was due December 23, 2022.
FAC accepted this audit on June 14, 2021 — management decision was due December 14, 2021.
FAC accepted this audit on June 23, 2020 — management decision was due December 23, 2020.
During our testing, we noted the Organization does not have adequate internal controls in place to ensure expenditures are charged to the correct grant. Questioned Costs: N/A Context: One of forty items selected at the end of the grant period was determined to be recorded in the incorrect grant period for the amount of $248. In addition, one of forty items selected at the beginning of the grant period was determined to be recorded in the incorrect grant period for the amount of $81. Grand total of $329 recorded in the incorrect grant period. The sampling was a statistically valid sample. Cause: Mahube-Otwa Community Action Partnership, Inc. charged multiple invoices to the incorrect grant. Effect: Expenditures are being improperly charged to the incorrect grant. Repeat Finding: Yes, see 2018-002. Recommendation: Program staff and accountants should review all coding of invoices to ensure expenses are charged to the correct grant. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2019 ? 002 Federal Agency: Department of Health and Human Services Federal Program Title: Low Income Home Energy Assistance Program CFDA Number: 93.568 Pass-Through Agency: Minnesota Department of Commerce Pass-Through Number(s): 146821 Award Period: 10/1/2018-9/30/2019 Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs and Other Matters Criteria or Specific Requirement: Under 2CFR section 200.39, a non-federal entity may charge to the federal award only allowable costs incurred during the period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity. Condition: During our testing, we noted the Organization does not have adequate internal controls in place to ensure expenditures are charged to the correct grant. Questioned Costs: N/A Context: One of forty items selected at the end of the grant period was determined to be recorded in the incorrect grant period for the amount of $248. In addition, one of forty items selected at the beginning of the grant period was determined to be recorded in the incorrect grant period for the amount of $81. Grand total of $329 recorded in the incorrect grant period. The sampling was a statistically valid sample. Cause: Mahube-Otwa Community Action Partnership, Inc. charged multiple invoices to the incorrect grant. Effect: Expenditures are being improperly charged to the incorrect grant. Repeat Finding: Yes, see 2018-002. Recommendation: Program staff and accountants should review all coding of invoices to ensure expenses are charged to the correct grant. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Department of Health and Human Services 2019-002 Energy Assistance Program ? CFDA No. 93.568 Recommendation: CLA recommends that they develop an internal control to ensure that all expenditures are charged to the correct grant period. Program staff and accountants should review all invoices for the program to ensure that expenses are reported in the grant period the expense was incurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has reviewed current policies and made updates as needed to ensure year-end expenditures are paid within the allotted time frame. The Organization has also implemented a new accounting software, Abila, which will assist in tracking expenses and payments properly and accurately. Name(s) of the contact person(s) responsible for corrective action: Sam Amundson Planned completion date for corrective action plan: 9/30/2020
2018-002
During our testing, we noted the Organization does not have adequate internal controls in place to ensure financial reports approved by the appropriate personnel before being submitted. Questioned Costs: N/A Context: Two out of the four financial reports selected were not approved prior to submission. Cause: Mahube-Otwa Community Action Partnership, Inc. did not have proper approval processes in place prior to submitting the financial reports. Effect: Potential of requesting incorrect amount of funds and submitting incorrect cash management reports. Repeat Finding: No Recommendation: CLA would recommend that procedures be implemented to ensure all financial reports are approved and that approval is documented prior to submission. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2019 ? 003 Federal Agency: Department of Health and Human Services Federal Program Title: Head Start and Early Head Start CFDA Number: 93.600 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 4/1/2018-3/31/2019 & 9/1/2019-8/31/2020 Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs Criteria or Specific Requirement: Under 2CFR section 200.303, a non-federal entity must establish and maintain effective internal controls over the Federal awards that provide 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. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing, we noted the Organization does not have adequate internal controls in place to ensure financial reports approved by the appropriate personnel before being submitted. Questioned Costs: N/A Context: Two out of the four financial reports selected were not approved prior to submission. Cause: Mahube-Otwa Community Action Partnership, Inc. did not have proper approval processes in place prior to submitting the financial reports. Effect: Potential of requesting incorrect amount of funds and submitting incorrect cash management reports. Repeat Finding: No Recommendation: CLA would recommend that procedures be implemented to ensure all financial reports are approved and that approval is documented prior to submission. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Department of Health and Human Services 2019-003 Head Start ? CFDA No. 93.600 Recommendation: CLA recommends that a procedure is implemented to ensure all financial reports are approved prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All FSRs are now signed by the appropriate staff. Also, a review process is already in place and now the Organization has implemented a signature process to document the review and approval of financial status reports. Name(s) of the contact person(s) responsible for corrective action: Sam Amundson Planned completion date for corrective action plan: 9/30/2020
FAC accepted this audit on June 24, 2019 — management decision was due December 24, 2019.
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2017-003
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2017-004
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on June 15, 2017 — management decision was due December 15, 2017.
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Show full finding ▾Hide full finding ▴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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