FAC Explorer

Audit 413616

FY End
2025-12-31
Total Expended
$30.65M
Findings
1
Programs
6
Organization: Total Community Action, Inc. (LA)
Year: 2025 Accepted: 2026-09-30
Auditor: DUPLANTIER HRAPMANN HOGAN & MAHER LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238691 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 HEAD START $21.17M Yes 1
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $5.75M Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $1.69M Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.32M Yes 0
21.019 CORONAVIRUS RELIEF FUND $488,406 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $226,933 Yes 0

Contacts

Name Title Type
HHM3KHVENQ68 Brent Washington Auditee
5048720334 Michelle Cunningham Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Total Community Action, Inc. under programs of the federal government for the year ended December 31, 2025. The information presented in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Total Community Action, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Total Community Action, Inc. has elected not to use the fifteen percent (15%) indirect cost rate allowed under the Uniform Guidance.
Total Community Action, Inc. did not expend federal awards related to loans or loan guarantees during the year ended December 31, 2025. The Organization had no loans outstanding at December 31, 2025.
Total Community Action, Inc. has no federally funded insurance.
Total Community Action, Inc. did not receive federal noncash assistance for the year ended December 31, 2024.

Finding Details

Finding 2025-001
Condition TCA did not submit its audited financial statements to the Louisiana Legislative Auditor within the statutory deadline in accordance with La. R.S. 24:513. This represents a compliance matter, as timely financial information was not available to support completion of the annual audit and reporting process. Criteria Louisiana Revised Statutes require annual audit reports to be submitted to the Louisiana Legislative Auditor within six months of TCA's fiscal year-end. Timely preparation of accounting records and financial information is necessary to ensure compliance with these reporting requirements. Cause TCA did not maintain sufficient procedures and financial reporting resources to ensure that complete and accurate accounting records were finalized on a timely basis. Effect Failure to remit audited financial statements to the Louisiana Legislative Auditor within the statutory date resulted in noncompliance with Louisiana law. Also, delays can increase the risk that grantors and other users of the financial statements will not receive timely financial information necessary for oversight and decision making. Recommendation We recommend management strengthen its financial reporting processes by implementing formal year-end closing procedures, establishing internal deadlines for preparation and review of accounting records, and dedicating sufficient resources to ensure that information required for the audit is complete and available in advance of statutory reporting deadlines.