FAC Explorer

Audit 394089

FY End
2025-09-30
Total Expended
$9.46M
Findings
4
Programs
6
Organization: Tri-County Community Action Partnership, Inc. (MN)
Year: 2025 Accepted: 2026-03-25
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182644 2025-002 Material Weakness Yes N
1182645 2025-002 Material Weakness Yes N
1182646 2025-002 Material Weakness Yes N
1182647 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.600 HEAD START $1.06M Yes 1
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $420,621 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $294,834 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $188,411 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $47,888 Yes 0
10.580 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM, PROCESS AND TECHNOLOGY IMPROVEMENT GRANTS $5,476 Yes 0

Contacts

Name Title Type
W6NFBMQU2DY7 Rita Zilka Auditee
3206320570 Kristin Schmidt Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended September 30, 2025. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2025-002
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, 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.