EIN: 456014870
UEI: ELM2NQ6MMSE5
Audited by: Widmer Roel
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 31, 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 July 1, 2026 (62 days ago).
What is a management decision? →FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on November 30, 2023 — management decision was due May 30, 2024.
FAC accepted this audit on December 6, 2022 — management decision was due June 6, 2023.
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
Finding 2020-004 U.S. Department of Health and Human Services CFDA #93.600, 08CH1040/03, /04, /05, /06 Head Start Reporting Significant Deficiency in Internal Control over Compliance and Compliance Finding Criteria ? A good system of internal control over compliance related to a program?s special reporting should require a review of the report by a second individual prior to submission. Condition ? SENDCAA?s internal control policy is not designed to include a proper review over the preparation of the program?s special reporting. Cause ? The review surrounding the preparation and submission of the special reporting requirement did not catch two noted errors in the report. Effect ? Without proper implementation of internal controls over the preparation and submission of special reporting requirements, errors could occur and result in SENDCAA?s failure to meet special reporting requirements. Questioned Costs ? None reported. Context/Sampling ? Sampling was not deemed necessary as this is an annual report, only submitted once per year. Repeat Finding from Prior Year ? Yes, Finding 2019-004. Recommendation ? We recommend that the member reviewing the report takes extra care to ensure all responses are properly answered prior to submission. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2020-004 U.S. Department of Health and Human Services CFDA #93.600, 08CH1040/03, /04, /05, /06 Head Start Reporting Significant Deficiency in Internal Control over Compliance and Compliance Finding Criteria ? A good system of internal control over compliance related to a program?s special reporting should require a review of the report by a second individual prior to submission. Condition ? SENDCAA?s internal control policy is not designed to include a proper review over the preparation of the program?s special reporting. Cause ? The review surrounding the preparation and submission of the special reporting requirement did not catch two noted errors in the report. Effect ? Without proper implementation of internal controls over the preparation and submission of special reporting requirements, errors could occur and result in SENDCAA?s failure to meet special reporting requirements. Questioned Costs ? None reported. Context/Sampling ? Sampling was not deemed necessary as this is an annual report, only submitted once per year. Repeat Finding from Prior Year ? Yes, Finding 2019-004. Recommendation ? We recommend that the member reviewing the report takes extra care to ensure all responses are properly answered prior to submission. Views of Responsible Officials ? Management agrees with the finding.
Finding: 2020-004 - Reporting Federal Agency Name: US Department of Health and Human Services Program Name: Head Start/Early Head Start CFDA #: 93.600 Finding Summary SENDCAA's internal control policy is not designed to include a proper review over the preparation of the program's special reporting. Responsible Individuals: Jennifer Mueller, Finance Director Corrective Action Plan: Management will implement controls surrounding the review of the completed report prior to submission and documentation of their review. The new process entails an email approval notification by a second reviewer prior to submitting the report. Anticipated Completion Date: Ongoing analysis
2019-004
Finding 2020-005 U.S. Department of Health and Human Services CFDA #93.600, 08CH1040/03, /04, /05, /06 CFDA #93.569, 4424-CSBG19-50, 4668 CSBG20-COVID-50 Head Start and Community Services Block Grant Activities Allowed or Unallowed and Allowable Costs and Costs Principles Significant Deficiency in Internal Control over Compliance and Compliance Finding Criteria ? A good system of internal control over compliance related to a program?s allowable costs and costs principles should require a review of the allowable costs by a second individual to ensure costs are allowable and in compliance with program. Condition ? SENDCAA?s internal control policy is not designed to include a proper review over the preparation of the program?s allowable costs. Cause ? The review surrounding the allowable costs and cost principles did not catch eleven noted errors in the payroll allocation to the program. Allocations were based on estimated budgets as an alternative to actual time spent within the programs. Effect ? Without proper implementation of internal controls over the allowable costs requirements, errors could occur and result in SENDCAA?s failure to meet program requirements. Questioned Costs ? None reported. Context/Sampling ? A nonstatistical sample of 120 expenditures out of a population over 250 expenditures were selected for testing. Repeat Finding from Prior Year ? No Recommendation ? We recommend that the payroll allocations be reviewed properly rather than having the payroll portions automatically allocated by the payroll module. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2020-005 U.S. Department of Health and Human Services CFDA #93.600, 08CH1040/03, /04, /05, /06 CFDA #93.569, 4424-CSBG19-50, 4668 CSBG20-COVID-50 Head Start and Community Services Block Grant Activities Allowed or Unallowed and Allowable Costs and Costs Principles Significant Deficiency in Internal Control over Compliance and Compliance Finding Criteria ? A good system of internal control over compliance related to a program?s allowable costs and costs principles should require a review of the allowable costs by a second individual to ensure costs are allowable and in compliance with program. Condition ? SENDCAA?s internal control policy is not designed to include a proper review over the preparation of the program?s allowable costs. Cause ? The review surrounding the allowable costs and cost principles did not catch eleven noted errors in the payroll allocation to the program. Allocations were based on estimated budgets as an alternative to actual time spent within the programs. Effect ? Without proper implementation of internal controls over the allowable costs requirements, errors could occur and result in SENDCAA?s failure to meet program requirements. Questioned Costs ? None reported. Context/Sampling ? A nonstatistical sample of 120 expenditures out of a population over 250 expenditures were selected for testing. Repeat Finding from Prior Year ? No Recommendation ? We recommend that the payroll allocations be reviewed properly rather than having the payroll portions automatically allocated by the payroll module. Views of Responsible Officials ? Management agrees with the finding.
Finding: 2020-005 - Activities Allowed or Unallowed and Allowable Costs and Costs Principles Federal Agency Name: US Department of Health and Human Services Program Name: Head Start and Community Services Block Grant CFDA #: 93.600 and 93.569 Finding Summary: SENDCAA's internal control policy is not designed to include a proper review over the preparation of the program's allowable costs in the payroll allocation to the programs. Responsible Individuals: Jennifer Mueller, Finance Director Corrective Action Plan: Management will implement the use of actual time spent within the programs in place of the estimated budget that was used prior. Anticipated Completion Date: Ongoing analysis
Finding 2020-006 U.S. Department of Health and Human Services CFDA #21.019 ? All Contracts CFDA #93.600 ? All Contracts CFDA #93.569 ? All Contracts Activities Allowed or Unallowed and Allowable Costs and Costs Principles Material Weakness in Internal Control over Compliance Criteria ? A good system of internal control over compliance related to a program?s allowable costs and costs principles should require a review of the allowable costs by a second individual to ensure costs are allowable and in compliance with program. This includes timecard allocations to federal programs included in the payroll process. Condition ? SENDCAA?s internal control policy is not designed to include a proper review over payroll allocations or approval of time sheets for salaries charged to federal programs on a regular basis for the executive director of the Organization. Cause ? The lack of review surrounding the payroll allocations and approval of time sheets for this individual has resulted in incomplete documentation supporting the charged costs to the federal programs. Effect ? Without proper implementation of internal controls over the allowable costs requirements, errors could occur and result in SENDCAA?s failure to meet program requirements. Questioned Costs ? None reported. Context/Sampling ? Not applicable Repeat Finding from Prior Year ? No Recommendation ? We recommend that the payroll allocations and time sheets be reviewed and approved properly to ensure accuracy and reasonableness when charging federally funded programs. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2020-006 U.S. Department of Health and Human Services CFDA #21.019 ? All Contracts CFDA #93.600 ? All Contracts CFDA #93.569 ? All Contracts Activities Allowed or Unallowed and Allowable Costs and Costs Principles Material Weakness in Internal Control over Compliance Criteria ? A good system of internal control over compliance related to a program?s allowable costs and costs principles should require a review of the allowable costs by a second individual to ensure costs are allowable and in compliance with program. This includes timecard allocations to federal programs included in the payroll process. Condition ? SENDCAA?s internal control policy is not designed to include a proper review over payroll allocations or approval of time sheets for salaries charged to federal programs on a regular basis for the executive director of the Organization. Cause ? The lack of review surrounding the payroll allocations and approval of time sheets for this individual has resulted in incomplete documentation supporting the charged costs to the federal programs. Effect ? Without proper implementation of internal controls over the allowable costs requirements, errors could occur and result in SENDCAA?s failure to meet program requirements. Questioned Costs ? None reported. Context/Sampling ? Not applicable Repeat Finding from Prior Year ? No Recommendation ? We recommend that the payroll allocations and time sheets be reviewed and approved properly to ensure accuracy and reasonableness when charging federally funded programs. Views of Responsible Officials ? Management agrees with the finding.
Finding: 2020-006 - Activities Allowed or Unallowed and Allowable Costs and Costs Principles Federal Agency Name: US Department of Health and Human Services Program Name: Head Start and Community Services Block Grant CFDA #: 21.019, 93.600, and 93.569 Finding Summary: SENDCAA's internal control policy is not designed to include a proper review over payroll allocations or approval of time sheets for salaries charged to federal programs on a regular basis for the executive director of the Organization. Responsible Individuals: Jennifer Mueller, Finance Director Corrective Action Plan: Management will implement the approval process of the executive director's timesheet by the board chair or other management staff. Anticipated Completion Date: Ongoing analysis
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
Finding 2019-004 U.S. Department of Health and Human Services CFDA #93.600, 08CH1040/03, /04, /05, /06 Head Start Reporting Significant Deficiency in Internal Control over Compliance and Other Matter Compliance Finding Criteria ? A good system of internal control over compliance related to a program?s special reporting should require a review of the report by a second individual prior to submission. Condition ? SENDCAA?s internal control policy is not designed to include a proper review over the preparation of the program?s special reporting. Cause ? The review surrounding the preparation and submission of the special reporting requirement did not catch 2 noted errors in the report. Effect ? Without proper implementation of internal controls over the preparation and submission of special reporting requirements, errors could occur and result in SENDCAA?s failure to meet special reporting requirements. Questioned Costs ? None reported Context/Sampling ? Sampling was not deemed necessary as this is an annual report, only submitted once per year. Repeat Finding from Prior Year ? Yes, Finding 2018-004 Recommendation ? We recommend that the member reviewing the report takes extra care to ensure all responses are properly answered prior to submission. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2019-004 U.S. Department of Health and Human Services CFDA #93.600, 08CH1040/03, /04, /05, /06 Head Start Reporting Significant Deficiency in Internal Control over Compliance and Other Matter Compliance Finding Criteria ? A good system of internal control over compliance related to a program?s special reporting should require a review of the report by a second individual prior to submission. Condition ? SENDCAA?s internal control policy is not designed to include a proper review over the preparation of the program?s special reporting. Cause ? The review surrounding the preparation and submission of the special reporting requirement did not catch 2 noted errors in the report. Effect ? Without proper implementation of internal controls over the preparation and submission of special reporting requirements, errors could occur and result in SENDCAA?s failure to meet special reporting requirements. Questioned Costs ? None reported Context/Sampling ? Sampling was not deemed necessary as this is an annual report, only submitted once per year. Repeat Finding from Prior Year ? Yes, Finding 2018-004 Recommendation ? We recommend that the member reviewing the report takes extra care to ensure all responses are properly answered prior to submission. Views of Responsible Officials ? Management agrees with the finding.
Finding: 2019-004 - Reporting Federal Agency Name: US Department of Health and Human Services Program Name: Head Start/Early Head Start CFDA #: 93.600 Finding Summary: Southeastern North Dakota Community Action Agency's internal control policy is not designed to include review or controls over the preparation of the program's special reporting which resulted in two noted errors in the report. Responsible Individuals: Jennifer Mueller, Finance Director Corrective Action Plan: Management has implemented controls surrounding the review of the completed report prior to submission and documentation of their review. The new process entails an email approval notification by a second reviewer prior to submitting the report. Anticipated Completion Date: Ongoing analysis
2018-004
Finding 2019-005 U.S. Department of Health and Human Services CFDA #93.568 Low-Income Home Energy Assistance Program Cash Management Significant Deficiency in Internal Control over Compliance Criteria ? A good system of internal control over compliance related to a program?s cash management should require a review of the drawdown request by a second individual prior to submission of the request. Condition ? SENDCAA?s internal control policy is not designed to include review or controls over the cash drawdown request of the program?s cash management requirement. Cause ? No review or controls were noted surrounding the cash drawdown request of the cash management requirements. Effect ? Without proper implementation of internal controls over the cash drawdown requests of the cash management requirement, errors could occur and result in SENDCAA?s failure to meet specific program cash management requirements. Questioned Costs ? None reported Context/Sampling ? A nonstatistical sample of 3 cash draws out of twelve draws were selected for testing. Repeat Finding from Prior Year ? No Recommendation ? We recommend that a member SENDCAA?s staff who does not prepare the required cash drawdown request review the completed request prior to submission and document their review. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2019-005 U.S. Department of Health and Human Services CFDA #93.568 Low-Income Home Energy Assistance Program Cash Management Significant Deficiency in Internal Control over Compliance Criteria ? A good system of internal control over compliance related to a program?s cash management should require a review of the drawdown request by a second individual prior to submission of the request. Condition ? SENDCAA?s internal control policy is not designed to include review or controls over the cash drawdown request of the program?s cash management requirement. Cause ? No review or controls were noted surrounding the cash drawdown request of the cash management requirements. Effect ? Without proper implementation of internal controls over the cash drawdown requests of the cash management requirement, errors could occur and result in SENDCAA?s failure to meet specific program cash management requirements. Questioned Costs ? None reported Context/Sampling ? A nonstatistical sample of 3 cash draws out of twelve draws were selected for testing. Repeat Finding from Prior Year ? No Recommendation ? We recommend that a member SENDCAA?s staff who does not prepare the required cash drawdown request review the completed request prior to submission and document their review. Views of Responsible Officials ? Management agrees with the finding.
Finding: 2019-005 - Cash Management Federal Agency Name: US Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program CFDA #: 93.568 Finding Summary: Southeastern North Dakota Community Action Agency's internal control policy is not designed to include review or controls over the preparation of the program' s cash drawdown request. Responsible Individuals: Jennifer Mueller, Finance Director Corrective Action Plan: Management has implemented controls surrounding the review process over the program's cash drawdown request and documentation of their review. Prior to submitting the cash drawdown request a second individual will review and sign the request. Anticipated Completion Date: Ongoing analysis
Finding 2019-006 U.S. Department of Health and Human Services CFDA #93.568 Low-Income Home Energy Assistance Program Eligibility Significant Deficiency in Internal Control over Compliance Criteria ? A good system of internal control over compliance related to a program?s eligibility should require a review of the application prior to services being provided. Condition ? There was a participant application missing an employee signature indicating their review of the application prior to services being provided. Cause ? SENDCAA did not properly review the application of a participant. Effect ? Without proper implementation of internal controls over the applications of the eligibility requirement, errors could occur and result in SENDCAA?s failure to meet specific program eligibility requirements. Questioned Costs ? None reported Context/Sampling ? A nonstatistical sample of 60 applications out of over two-hundred-fifty applications were selected for testing. Repeat Finding from Prior Year ? No Recommendation ? We recommend that a member SENDCAA?s staff review the applications prior to services being provided and document their review. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2019-006 U.S. Department of Health and Human Services CFDA #93.568 Low-Income Home Energy Assistance Program Eligibility Significant Deficiency in Internal Control over Compliance Criteria ? A good system of internal control over compliance related to a program?s eligibility should require a review of the application prior to services being provided. Condition ? There was a participant application missing an employee signature indicating their review of the application prior to services being provided. Cause ? SENDCAA did not properly review the application of a participant. Effect ? Without proper implementation of internal controls over the applications of the eligibility requirement, errors could occur and result in SENDCAA?s failure to meet specific program eligibility requirements. Questioned Costs ? None reported Context/Sampling ? A nonstatistical sample of 60 applications out of over two-hundred-fifty applications were selected for testing. Repeat Finding from Prior Year ? No Recommendation ? We recommend that a member SENDCAA?s staff review the applications prior to services being provided and document their review. Views of Responsible Officials ? Management agrees with the finding.
Finding: 2019-006 - Eligibility Federal Agency Name: US Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Program CFDA #: 93.568 Finding Summary: Southeastern North Dakota Community Action Agency had one participant application missing an employee signature indicating their review of the application prior to services being provided. Responsible Individuals: Jennifer Mueller, Finance Director Corrective Action Plan: Management has implemented controls surrounding the review process over the program's eligibility requirement and documentation of their review. All participant applications will be signed by a Southeastern North Dakota Community Action Agency employee after verifying eligibility and prior to services being provided.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
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2017-002
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2017-003
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
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2016-002
FAC accepted this audit on September 21, 2017 — management decision was due March 21, 2018.
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