Audit 327745

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Uniform Guidance section 200.332 states that every subaward agreement should include the following information at the time of the subaward: * Subrecipient’s unique entity identifier; * Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement Condition: We noted that the subrecipient agreements did not include the entity's unique entity identifier or the assistance listing number and title. Questioned Costs: None Context: Five out of five subrecipients agreements selected for testing did not have proper documentation. Cause: The subrecipient agreements did not contain proper documentation. Effect: Incomplete agreements can cause subrecipients to submit inaccurate or incomplete reports, affecting the accuracy of overall grant reporting. Repeat Finding: No Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Uniform Guidance section 200.332 states that every subaward agreement should include the following information at the time of the subaward: * Subrecipient’s unique entity identifier; * Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement Condition: We noted that the subrecipient agreements did not include the entity's unique entity identifier or the assistance listing number and title. Questioned Costs: None Context: Five out of five subrecipients agreements selected for testing did not have proper documentation. Cause: The subrecipient agreements did not contain proper documentation. Effect: Incomplete agreements can cause subrecipients to submit inaccurate or incomplete reports, affecting the accuracy of overall grant reporting. Repeat Finding: No Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Uniform Guidance section 200.332 states that every subaward agreement should include the following information at the time of the subaward: * Subrecipient’s unique entity identifier; * Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement Condition: We noted that the subrecipient agreements did not include the entity's unique entity identifier or the assistance listing number and title. Questioned Costs: None Context: Five out of five subrecipients agreements selected for testing did not have proper documentation. Cause: The subrecipient agreements did not contain proper documentation. Effect: Incomplete agreements can cause subrecipients to submit inaccurate or incomplete reports, affecting the accuracy of overall grant reporting. Repeat Finding: No Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Clients must have a specific immigration status or classification and have had that status for less than five years. Condition: We noted that for one of the participants that we tested, there was no documentation on file of their immigration status to ensure that the individual was eligible to receive services. Questioned Costs: None Context: One out of sixty participants selected for testing of eligibility did not have proper documentation. Cause: Support was not retained in the participant's file at the time of enrollment. Effect: Providing services to participants who are not eligible. Repeat Finding: No Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to perform an annual review of random files to ensure that only eligible participants are being served, but we recommend that a process is implemented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Clients must have a specific immigration status or classification and have had that status for less than five years. Condition: We noted that for one of the participants that we tested, there was no documentation on file of their immigration status to ensure that the individual was eligible to receive services. Questioned Costs: None Context: One out of sixty participants selected for testing of eligibility did not have proper documentation. Cause: Support was not retained in the participant's file at the time of enrollment. Effect: Providing services to participants who are not eligible. Repeat Finding: No Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to perform an annual review of random files to ensure that only eligible participants are being served, but we recommend that a process is implemented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Clients must have a specific immigration status or classification and have had that status for less than five years. Condition: We noted that for one of the participants that we tested, there was no documentation on file of their immigration status to ensure that the individual was eligible to receive services. Questioned Costs: None Context: One out of sixty participants selected for testing of eligibility did not have proper documentation. Cause: Support was not retained in the participant's file at the time of enrollment. Effect: Providing services to participants who are not eligible. Repeat Finding: No Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to perform an annual review of random files to ensure that only eligible participants are being served, but we recommend that a process is implemented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Uniform Guidance section 200.332 states that every subaward agreement should include the following information at the time of the subaward: * Subrecipient’s unique entity identifier; * Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement Condition: We noted that the subrecipient agreements did not include the entity's unique entity identifier or the assistance listing number and title. Questioned Costs: None Context: Five out of five subrecipients agreements selected for testing did not have proper documentation. Cause: The subrecipient agreements did not contain proper documentation. Effect: Incomplete agreements can cause subrecipients to submit inaccurate or incomplete reports, affecting the accuracy of overall grant reporting. Repeat Finding: No Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Uniform Guidance section 200.332 states that every subaward agreement should include the following information at the time of the subaward: * Subrecipient’s unique entity identifier; * Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement Condition: We noted that the subrecipient agreements did not include the entity's unique entity identifier or the assistance listing number and title. Questioned Costs: None Context: Five out of five subrecipients agreements selected for testing did not have proper documentation. Cause: The subrecipient agreements did not contain proper documentation. Effect: Incomplete agreements can cause subrecipients to submit inaccurate or incomplete reports, affecting the accuracy of overall grant reporting. Repeat Finding: No Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Uniform Guidance section 200.332 states that every subaward agreement should include the following information at the time of the subaward: * Subrecipient’s unique entity identifier; * Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement Condition: We noted that the subrecipient agreements did not include the entity's unique entity identifier or the assistance listing number and title. Questioned Costs: None Context: Five out of five subrecipients agreements selected for testing did not have proper documentation. Cause: The subrecipient agreements did not contain proper documentation. Effect: Incomplete agreements can cause subrecipients to submit inaccurate or incomplete reports, affecting the accuracy of overall grant reporting. Repeat Finding: No Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Clients must have a specific immigration status or classification and have had that status for less than five years. Condition: We noted that for one of the participants that we tested, there was no documentation on file of their immigration status to ensure that the individual was eligible to receive services. Questioned Costs: None Context: One out of sixty participants selected for testing of eligibility did not have proper documentation. Cause: Support was not retained in the participant's file at the time of enrollment. Effect: Providing services to participants who are not eligible. Repeat Finding: No Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to perform an annual review of random files to ensure that only eligible participants are being served, but we recommend that a process is implemented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Clients must have a specific immigration status or classification and have had that status for less than five years. Condition: We noted that for one of the participants that we tested, there was no documentation on file of their immigration status to ensure that the individual was eligible to receive services. Questioned Costs: None Context: One out of sixty participants selected for testing of eligibility did not have proper documentation. Cause: Support was not retained in the participant's file at the time of enrollment. Effect: Providing services to participants who are not eligible. Repeat Finding: No Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to perform an annual review of random files to ensure that only eligible participants are being served, but we recommend that a process is implemented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Federal Award Identification Number and Year: 21/2201MNRSS 2023 Pass-Through Agency: State of Minnesota and Lutheran Social Services Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: * Material Weakness in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Clients must have a specific immigration status or classification and have had that status for less than five years. Condition: We noted that for one of the participants that we tested, there was no documentation on file of their immigration status to ensure that the individual was eligible to receive services. Questioned Costs: None Context: One out of sixty participants selected for testing of eligibility did not have proper documentation. Cause: Support was not retained in the participant's file at the time of enrollment. Effect: Providing services to participants who are not eligible. Repeat Finding: No Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to perform an annual review of random files to ensure that only eligible participants are being served, but we recommend that a process is implemented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Views of Responsible Officials: There is no disagreement with the audit finding.