FAC Explorer

Audit 372181

FY End
2024-12-31
Total Expended
$4.71M
Findings
27
Programs
11
Organization: Kootasca Community Action, Inc. (MN)
Year: 2024 Accepted: 2025-11-14
Auditor: WALKER GIROUX & HAHNE LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162376 2024-001 Material Weakness Yes P
1162377 2024-001 Material Weakness Yes P
1162378 2024-001 Material Weakness Yes P
1162379 2024-001 Material Weakness Yes P
1162380 2024-001 Material Weakness Yes P
1162381 2024-001 Material Weakness Yes P
1162382 2024-001 Material Weakness Yes P
1162383 2024-001 Material Weakness Yes P
1162384 2024-001 Material Weakness Yes P
1162385 2024-001 Material Weakness Yes P
1162386 2024-001 Material Weakness Yes P
1162387 2024-001 Material Weakness Yes P
1162388 2024-001 Material Weakness Yes P
1162389 2024-001 Material Weakness Yes P
1162390 2024-001 Material Weakness Yes P
1162391 2024-001 Material Weakness Yes P
1162392 2024-001 Material Weakness Yes P
1162393 2024-001 Material Weakness Yes P
1162394 2024-001 Material Weakness Yes P
1162395 2024-001 Material Weakness Yes P
1162396 2024-001 Material Weakness Yes P
1162397 2024-001 Material Weakness Yes P
1162398 2024-001 Material Weakness Yes P
1162399 2024-001 Material Weakness Yes P
1162400 2024-001 Material Weakness Yes P
1162401 2024-001 Material Weakness Yes P
1162402 2024-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $113,353 Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $79,578 Yes 1
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $68,260 Yes 1
93.600 HEAD START $51,537 Yes 1
10.427 RURAL RENTAL ASSISTANCE PAYMENTS $41,181 Yes 1
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $33,294 Yes 1
93.569 COMMUNITY SERVICES BLOCK GRANT $30,000 Yes 1
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $7,357 Yes 1
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $4,609 Yes 1
14.267 CONTINUUM OF CARE PROGRAM $1,601 Yes 1
10.415 RURAL RENTAL HOUSING LOANS $706 Yes 1

Contacts

Name Title Type
GNR2RU9M8WN4 Marta Carrigan Auditee
2189990800 Thomas B. Kelly Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of KOOTASCA Community Action, Inc. under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of KOOTASCA Community Action, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of KOOTASCA Community Action, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Clusters of programs are groupings of closely related programs that share common compliance requirements. Total expenditures by cluster are: Head Start Cluster $ 2,958,398
There were no pass-through entities.

Finding Details

Finding 2024-001
Finding 2024-001: Late Issuance of 2024 Single Audit Report Package Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2024. Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The submission of the 2024 single audit reporting package should have been submitted by September 30, 2025. Cause: The audit was not completed by September 30, 2025. Effect: KOOTASCA Community Action, Inc. was not in compliance with the Uniform Guidance (2 CFR 200.512) Questioned costs: None Context: The December 31, 2024 Single Audit reporting package. Repeat finding: No Recommendation: We recommend KOOTASCA Community Action, Inc. continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials of the auditee: KOOTASCA Community Action, Inc. concurs with this finding and a response is included in the corrective action plan.