EIN: 416050237
UEI: W6NFBMQU2DY7
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 September 25, 2026 (26 days from today).
What is a management decision? →During our testing we noted one new board member did not have support verifying they received the appropriate training. This individual was a past employee who would have received the training while employed but no support was retained to support that the training was done. Questioned Costs: N/A Context: No documentation was retained to support that a new board member had proper training. Cause: Individual was a past employee who would have received the training while employed but not support was retained to support that the training was done. Effect: Potential for a board member to not have the proper knowledge and understanding of how to provide adequate oversight of the Head Start program. Repeat Finding: No Recommendation: Ensure support is retained to show all new board members received training within 180 days. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Federal Assistance Listing Number: 93.600 Award Period: June 1, 2024 to June 30, 2025, August 1, 2024 to July 31, 2025, July 1, 2025 to May 31, 2026, August 1, 2025 to July 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs and Other Matters Criteria or Specific Requirement: The organization must train all governing body and policy council members within 180 days of the beginning of the term of a new governing body or council. Under 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal controls over the federal awards 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. 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 one new board member did not have support verifying they received the appropriate training. This individual was a past employee who would have received the training while employed but no support was retained to support that the training was done. Questioned Costs: N/A Context: No documentation was retained to support that a new board member had proper training. Cause: Individual was a past employee who would have received the training while employed but not support was retained to support that the training was done. Effect: Potential for a board member to not have the proper knowledge and understanding of how to provide adequate oversight of the Head Start program. Repeat Finding: No Recommendation: Ensure support is retained to show all new board members received training within 180 days. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Head Start - AL #93.6000 Recommendation: The Organization should ensure all new board members receive training within 180 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will ensure that all new and existing board members receive necessary training within 180 days of being seated and on an annual basis. Name(s) of the contact person(s) responsible for corrective action: Rita Zilka, Fiscal Director Planned completion date for corrective action plan: September 30, 2026
FAC accepted this audit on April 9, 2025 — management decision was due October 9, 2025.
The Organization did not adequately follow internal controls in place to ensure required reports are approved by the appropriate personnel before being submitted. Questioned Costs: N/A Context: The control in place for internal review prior to submitting financial reports to HS/EHS was not followed for two of the five reports tested. Cause: Management was unable to obtain the signature of the assigned individual due to their unavailability during a break period. Effect: Potential for inaccurate information to be reported. Repeat Finding: No Recommendation: Establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Federal Assistance Listing Number: 93.600 Award Period: June 1, 2023 to May 31, 2024, June 1, 2024 to May 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs Criteria or Specific Requirement: Timely review and approval should be maintained to ensure accurate amounts are being drawdown and accurate reports are submitted. Under 2 CFR section 200.303, a non-federal entity must establish and maintain effective internal controls over the federal awards 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. 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: The Organization did not adequately follow internal controls in place to ensure required reports are approved by the appropriate personnel before being submitted. Questioned Costs: N/A Context: The control in place for internal review prior to submitting financial reports to HS/EHS was not followed for two of the five reports tested. Cause: Management was unable to obtain the signature of the assigned individual due to their unavailability during a break period. Effect: Potential for inaccurate information to be reported. Repeat Finding: No Recommendation: Establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the findings: We implement a policy to ensure there is someone available to provide signatures. Name(s) of the contact person(s) responsible for corrective action: Penny Paul Planned completion date for corrective action plan: September 30, 2025
During our testing, we noted the no reconciliation of the inventory count to the asset listing. Questioned Costs: N/A Context: There was no documented reconciliation of inventory count. Cause: The Organization performed an inventory count during the fiscal year, however, there were no policies in place to formally document the count, reconcile the count to the asset listing, or review such reconciliation. Effect: Potential for missing, old, or out of use property Repeat Finding: Yes Recommendation: The Organization should perform an inventory count with proper reconciliations to the asset listing, along with having a different individual review and document such review of the count and the reconciliation. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Federal Assistance Listing Number: 93.600 Award Period: June 1, 2023 to May 31, 2024, June 1, 2024 to May 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs and Other Matters Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Under 2 CFR section 200.303 a non-federal entity must establish and maintain effective internal controls over the federal awards 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. 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 no reconciliation of the inventory count to the asset listing. Questioned Costs: N/A Context: There was no documented reconciliation of inventory count. Cause: The Organization performed an inventory count during the fiscal year, however, there were no policies in place to formally document the count, reconcile the count to the asset listing, or review such reconciliation. Effect: Potential for missing, old, or out of use property Repeat Finding: Yes Recommendation: The Organization should perform an inventory count with proper reconciliations to the asset listing, along with having a different individual review and document such review of the count and the reconciliation. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Head Start - AL #93.6000 Recommendation: The Organization should perform an inventory count with proper reconciliations to asset listing along with having a different individual review and document such review of count/reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findings: We are currently in the process of finalizing the physical inventory count reconciliations to the asset listing along with having a different individual review and document that review. Name(s) of the contact person(s) responsible for corrective action: Rita Zilka, Fiscal Director Planned completion date for corrective action plan: September 30, 2025
2023-003
FAC accepted this audit on March 14, 2024 — management decision was due September 14, 2024.
During our testing, we noted the Organization's last documented inventory count was taken in 2019. Questioned Costs: N/A Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit. Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed. Effect: Potential for missing, old, or out of use property Repeat Finding: Yes Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Federal Assistance Listing Number: 93.600 Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024 Type of Finding: • Significant Deficiency in Internal Control over Major Federal Programs and Other Matters Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal 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's last documented inventory count was taken in 2019. Questioned Costs: N/A Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit. Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed. Effect: Potential for missing, old, or out of use property Repeat Finding: Yes Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Head Start - AL #93.6000 Recommendation: The Organization should ensure a physical inventory count is performed, documented, and reconciled to their property recorders at least every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are currently in the process of finalizing the physical inventory count and will ensure that it is done timely every two years. Name(s) of the contact person(s) responsible for corrective action: Penny Paul Planned completion date for corrective action plan: September 30, 2024
2022-002
While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated. Questioned Costs: N/A Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system. Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system. Effect: Potential for errors in the indirect costs allocated to the grants. Repeat Finding: No Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Federal Assistance Listing Number: 93.600 Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024 Type of Finding: • Significant Deficiency in Internal Control over Major Federal Programs Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated. Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated. Questioned Costs: N/A Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system. Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system. Effect: Potential for errors in the indirect costs allocated to the grants. Repeat Finding: No Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Head Start - AL #93.6000 Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We implement a policy to ensure review and approval of cost allocations. Name(s) of the contact person(s) responsible for corrective action: Rita Zilka, Fiscal Director Planned completion date for corrective action plan: September 30, 2024
FAC accepted this audit on April 20, 2023 — management decision was due October 20, 2023.
During our testing we noted the Organization's last documented inventory count was taken in 2019. Questioned Costs: N/A Context: The last physical inventory count was taken in 2019. Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed. Effect: Potential for missing, old, or out of use property Repeat Finding: No Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 002 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Federal Assistance Listing Number: 93.600 Award Period: June 1, 2021 to June 30, 2022, June 1, 2022 May 31, 2023, August 1, 2021 to July 31, 2023, and April 1, 2021 to March 31, 2023 Type of Finding: ? Significant Deficiency in Internal Control over Major Federal Programs and Other Matters Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal 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's last documented inventory count was taken in 2019. Questioned Costs: N/A Context: The last physical inventory count was taken in 2019. Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed. Effect: Potential for missing, old, or out of use property Repeat Finding: No Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services 2022-002 Head Start - AL #93.6000 Recommendation: The Organization should ensure a physical inventory count is performed, documented, and reconciled to their property recorders at least every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A physical inventory will be performed by the end of the fiscal year 2023, set for the months of May, June and July, 2023. Going forward, every two years after fiscal year 2023, a physical inventory will be performed by the end of the fiscal year in the months of June and July when Head Start Operations are slower, to allow classroom staff to participate in the process when the Fiscal staff visit the sites. Name(s) of the contact person(s) responsible for corrective action: Penny Paul Planned completion date for corrective action plan: September 30, 2023 If the Department of Health and Human Services have questions regarding this plan, please call Rita Zilka at 320-632-3691 ext. 0570.
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
During our testing we noted the Organization did not apply any procurement procedures for a purchase over the internal procurement policy thresholds. The Organization also did not solicit 3 bids before the final bid was selected. Questioned Costs: $3,689 Context: 1 out of the 20 procurement selections did not have any procurement procedures followed for a purchase over $3,500. 14 out of 20 procurement transactions did not receive or solicit at least 3 bids as required within the Weatherization Policy Manual. Cause: The Organization did not follow Uniform Guidance which requires an adequate number of quotations or bids for purchases over $3,500. The Organization did not follow the Weatherization Policy Manual by soliciting 3 bids for purchases over $5,000. Effect: Potential for not selecting the lowest bid. Repeat Finding: No Recommendation: The Organization should follow their procurement policies and take into consideration not only the Organization?s internal policies but also those of the grantor and the pass-through entity and those of Uniform Guidance. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 003 Federal Agency: U.S. Department of Energy Federal Program Title: Weatherization Assistance for Low-Income Persons Federal Assistance Listing Number: 81.042 Pass-Through Agency: Minnesota Department of Commerce Pass-Through Number(s): A2500 Award Period: 07/01/20 to 06/30/21 & 07/01/21 to 06/30/22 Type of Finding: ? Significant Deficiency in Internal Control over Major Federal Programs and Other Matters Criteria or Specific Requirement: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Under 2CFR section 200.303 A non-federal entity must establish and maintain effective internal controls over the Federal awards 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. 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 did not apply any procurement procedures for a purchase over the internal procurement policy thresholds. The Organization also did not solicit 3 bids before the final bid was selected. Questioned Costs: $3,689 Context: 1 out of the 20 procurement selections did not have any procurement procedures followed for a purchase over $3,500. 14 out of 20 procurement transactions did not receive or solicit at least 3 bids as required within the Weatherization Policy Manual. Cause: The Organization did not follow Uniform Guidance which requires an adequate number of quotations or bids for purchases over $3,500. The Organization did not follow the Weatherization Policy Manual by soliciting 3 bids for purchases over $5,000. Effect: Potential for not selecting the lowest bid. Repeat Finding: No Recommendation: The Organization should follow their procurement policies and take into consideration not only the Organization?s internal policies but also those of the grantor and the pass-through entity and those of Uniform Guidance. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
TRI-COUNTY COMMUNITY ACTION PARTNERSHIP, INC. CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2021 U.S. Department of Energy Tri-County Community Action Partnership, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2021. Audit period: October 01, 2020 - September 30, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Energy 2021-003 Weatherization Assistance for Low-Income Persons - AL #81.042 Recommendation: The Organization should follow their procurement policies and take into consideration not only the Organization?s internal policies but also those of the grantor and the pass-through entity and those of UG. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: i. Procedure was created and implemented internally to ensure more than one person is doing bid reviews for procurement of weatherization files. ii. Internal process was created to verify each energy auditors bid review by the WAP coordinator and WAP Director. This requires them to sign off on weatherization procurement. iii. Internal form was developed and kept in every file, when contractors are unable to bid, or do not want to bid on a project, with signature. This creates the required documents showing we are soliciting 3 plus contractors on any job costing over $5,000. iv. Board review report was created and is available every month at board meetings, for the board to see solicitation attempts, and contracts awarded per contractor by name, and the reason they won the contract. v. Contractor solicitation spread sheet and mailing list is developed, to solicit more outside contractors to bid on and complete Weatherization work. This information is all being tracked to show we are trying to solicit the public as much as possible to work with us directly. Name(s) of the contact person(s) responsible for corrective action: Jason Foy Planned completion date for corrective action plan: September 30, 2022 If the U.S. Department of Energy have questions regarding this plan, please call Rita Zilka at 320-632-3691 ext. 0570.
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on April 10, 2019 — management decision was due October 10, 2019.
GSA_MIGRATION
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2017-002
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 18, 2018 — management decision was due July 18, 2018.
GSA_MIGRATION
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FAC accepted this audit on January 24, 2017 — management decision was due July 24, 2017.
GSA_MIGRATION
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