EIN: 751213282
UEI: WXK9CKMXWEJ7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 13, 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 February 13, 2026 (196 days ago).
What is a management decision? →During the audit of the April 30, 2024 financial statements, Wipfli proposed a restatement to the beginning net assets with and without donor restrictions and several adjusting journal entries to properly record accrued payroll, refundable advances, and grant revenue and expenses which we deem to be material in relation to the financial statements. We noted that not all accounts were consistently reconciled on a timely basis and adjusting journal entries are not reviewed by someone other than the preparer. Since the internal controls of the Organization did not detect and record the adjustments described above prior to the audit, a material weakness exists in the Organization's internal control over financial reporting and the preparation of the financial statements in accordance with accounting principles generally accepted in the United States (GAAP). Criteria: Internal controls are effective if they are properly designed and implemented to prevent or detect account misstatements prior to the audit. Cause: The internal controls of the Organization were not effective in preventing or detecting and correcting the misstatements described above prior to the audit. Effect: As a result of the financial reporting matter identified in the condition paragraph, a material weakness exists in the Organization's internal control over financial reporting. Recommendation: We recommend the Organization implement procedures, such as timely reconciling of accounts and review of all reconciliations and adjusting journal entries by someone other than the preparer, to provide sufficient internal control over financial reporting so all necessary transactions are recorded in accordance with GAAP. View of Responsible Officials: Management agrees with the finding and has developed a written corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number: 2024-001 Repeat Finding: No Type of Finding: Material Weakness Description: Internal Control over Financial Reporting Condition: During the audit of the April 30, 2024 financial statements, Wipfli proposed a restatement to the beginning net assets with and without donor restrictions and several adjusting journal entries to properly record accrued payroll, refundable advances, and grant revenue and expenses which we deem to be material in relation to the financial statements. We noted that not all accounts were consistently reconciled on a timely basis and adjusting journal entries are not reviewed by someone other than the preparer. Since the internal controls of the Organization did not detect and record the adjustments described above prior to the audit, a material weakness exists in the Organization's internal control over financial reporting and the preparation of the financial statements in accordance with accounting principles generally accepted in the United States (GAAP). Criteria: Internal controls are effective if they are properly designed and implemented to prevent or detect account misstatements prior to the audit. Cause: The internal controls of the Organization were not effective in preventing or detecting and correcting the misstatements described above prior to the audit. Effect: As a result of the financial reporting matter identified in the condition paragraph, a material weakness exists in the Organization's internal control over financial reporting. Recommendation: We recommend the Organization implement procedures, such as timely reconciling of accounts and review of all reconciliations and adjusting journal entries by someone other than the preparer, to provide sufficient internal control over financial reporting so all necessary transactions are recorded in accordance with GAAP. View of Responsible Officials: Management agrees with the finding and has developed a written corrective action plan.
2024-001 – Material Weakness and Noncompliance- Internal Control over Financial Reporting Corrective Action Plan At the end of each monthly accounting period, the total amount owed to vendors, as recorded in the accounts payable subsidiary ledger, must be reconciled with the total in the accounts payable general ledger account (control account). Any discrepancies will be investigated, and necessary adjustments will be made. The reconciliation, along with the findings from the discrepancy investigation, will be reviewed and approved by the Chief Financial Officer (CFO). Furthermore, the journal entry will be corrected to reflect the amount of $151,707, which will be moved to April 30, 2024. Furthermore, TCCA is seeking a new CFO, effective June 25, 2025. Person(s) Responsible: Chief Financial Officer, Finance Officer Timing for Implementation: June 3, 2025 The CFO failed to reconcile bank accounts and statements and is no longer employed with this organization. She was placed on administrative leave pending further investigation on June 3, 2025, and was terminated on June 25, 2025. When I was hired as Executive Director on February 3, 2025, it was clear that employees were working in silos. I am currently working on fostering a team-oriented environment with cross-training to ensure that policies are implemented and followed, while also maintaining appropriate separation of duties among the fiscal staff.
The Organization did not submit the data collection form and reporting package for the year ended April 30, 2024 to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: The submission of the data collection form was delayed due to insufficient audit preparation. The lack of readiness for the audit resulted in unforeseen complications, which ultimately caused the delay in completing the audit and submitting the required documentation. Effect: The Organization was not in compliance with audit submission requirements, resulting in material noncompliance and a material weakness in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number: 2024-002 Repeat Finding: No Type of Finding: Material Weakness in Internal Control and Material Noncompliance Description: Data Collection Form Late Filing Federal Programs: AL#93.568 - Low Income Home Energy Assistance Program - Award numbers: 58230003849, 58240004039 and 58930004002 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Condition: The Organization did not submit the data collection form and reporting package for the year ended April 30, 2024 to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: The submission of the data collection form was delayed due to insufficient audit preparation. The lack of readiness for the audit resulted in unforeseen complications, which ultimately caused the delay in completing the audit and submitting the required documentation. Effect: The Organization was not in compliance with audit submission requirements, resulting in material noncompliance and a material weakness in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
2024-002 – Material Weakness in Internal Control and Material Noncompliance- Data Collection Form Late Filing Corrective Action Plan TCCA will actively participate in the planning and assistance needed for the Organization’s independent accounting firm to ensure a smooth and timely audit of its financial statements. In this regard, the Accounting Department will support the independent auditors in the following areas: Planning: The Chief Financial Officer (CFO) is responsible for delegating assignments and responsibilities to the accounting staff in preparation for the audit. The CFO will review the list of information requested by the auditors and assign responsibility for each item to the appropriate TCCA staff members. Additionally, the CFO will schedule regular status meetings in the weeks leading up to the audit to monitor the progress of the staff in preparing for the audit. The CFO will arrange and coordinate all meetings, interviews, telephone discussions, and conference calls requested by the auditors with TCCA board members, audit or finance committee members, or employees of TCCA to facilitate the auditors’ work. Prior to any such meetings or discussions, the CFO will inform each participant from the Organization about the nature of the discussion or meeting and any preparations they should undertake. Furthermore, the CFO will emphasize to each TCCA participant in these meetings or discussions the importance of being open, honest, and straightforward with the auditors regarding any questions posed. Involvement – Organization staff will undertake as much work as possible to assist the auditors, thereby helping to reduce the overall cost of the audit. Interim Procedures – To ensure the timely completion of the annual audit, independent auditors may perform selected audit procedures prior to the Organization’s year-end. By conducting significant portions of the audit work at an interim date, the overall work required after year-end is reduced. The Organization’s staff will provide the requested schedules and documents to assist the auditors during any interim audit fieldwork. Throughout the audit process, TCCA will make every effort to provide the schedules, documents, and information requested by the auditors in a timely manner. Person(s) Responsible: Chief Financial Officer, Finance Officer, Assistant Finance Officer Timing for Implementation: June 3, 2025 However, it was discovered that the CFO failed to respond to the audit requests in a timely manner, placing the organization at risk of losing grant funds. This loss would be detrimental to the children, families, and communities served by this organization. Consequently, the CFO was terminated on June 25, 2025.
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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