FAC Explorer

Audit 353602

FY End
2024-09-30
Total Expended
$22.74M
Findings
12
Programs
12
Organization: The Center for Victims of Torture (MN)
Year: 2024 Accepted: 2025-04-14
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554988 2024-001 Significant Deficiency - L
554989 2024-001 Significant Deficiency - L
554990 2024-001 Significant Deficiency - L
554991 2024-001 Significant Deficiency - L
554992 2024-001 Significant Deficiency - L
554993 2024-001 Significant Deficiency - L
1131430 2024-001 Significant Deficiency - L
1131431 2024-001 Significant Deficiency - L
1131432 2024-001 Significant Deficiency - L
1131433 2024-001 Significant Deficiency - L
1131434 2024-001 Significant Deficiency - L
1131435 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
98.001 Usaid Foreign Assistance for Programs Overseas $1.76M Yes 1
93.576 Refugee and Entrant Assistance Discretionary Grants $1.11M Yes 1
19.519 Overseas Refugee Assistance Program for Middle East and North Africa Program $203,746 - 0
19.345 International Programs to Support Democracy, Human Rights and Labor $188,844 Yes 0
19.990 International Justice and Accountability Programming $169,950 - 0
16.575 Crime Victim Assistance $66,040 - 0
93.958 Block Grants for Community Mental Health Services $39,934 - 0
93.604 Assistance for Torture Victims $25,539 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,445 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $20,092 - 0
19.517 Overseas Refugee Assistance Programs for Africa $11,419 Yes 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $1,022 - 0

Contacts

Name Title Type
MLHQQSQJ7J26 James Behnke Auditee
6124364878 Amy Boland Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A- 122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. CVT has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of CVT under programs of the Federal Government for the year ended September 30, 2024. Information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of CVT; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of CVT.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A- 122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. CVT has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A- 122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. CVT has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3. Reconciliation to Statement of Activities Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A- 122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. CVT has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. Government Grants per Statement of Activities $ 23,701,693 Less: State Government Grants (962,340) EXPENSES PER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS $ 22,739,353

Finding Details

Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.
Finding 2024-001
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.