FAC Explorer

Audit 397755

FY End
2025-09-30
Total Expended
$16.11M
Findings
2
Programs
12
Organization: The Center for Victims of Torture (MN)
Year: 2025 Accepted: 2026-04-06
Auditor: GELMAN ROSENBERG & FREEDMAN

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205929 2025-001 Material Weakness Yes L
1205930 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
98.001 USAID FOREIGN ASSISTANCE FOR PROGRAMS OVERSEAS $2.91M Yes 1
19.519 OVERSEAS REFUGEE ASSISTANCE PROGRAM FOR MIDDLE EAST AND NORTH AFRICA PROGRAM $1.83M Yes 0
93.576 REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS $1.14M Yes 0
93.604 ASSISTANCE FOR TORTURE VICTIMS $312,341 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $218,820 Yes 0
19.345 National Endowment for Democracy (NGO) New Tactics $142,769 Yes 0
19.345 INTERNATIONAL PROGRAMS TO SUPPORT DEMOCRACY, HUMAN RIGHTS AND LABOR $86,787 Yes 0
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $86,495 Yes 0
21.027 Criminal Justice Coordinating Council State of Georgia - Atlanta Clinic $74,475 Yes 0
19.990 Transitional Justice-Rapid Response $68,594 Yes 0
16.575 CRIME VICTIM ASSISTANCE $66,042 Yes 0
19.517 OVERSEAS REFUGEE ASSISTANCE PROGRAMS FOR AFRICA $45,964 Yes 0

Contacts

Name Title Type
MLHQQSQJ7J26 Sonya Funna Evelyn Auditee
6124364878 Amy Boland Auditor
No contacts on file

Notes to SEFA

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, 2025. 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.
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. 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 Uniform Guidance.
Government Grants per Statement of Activities and Change in Net Assets $ 17,267,120 Less: State Government Grants (1,161,252) EXPENSES PER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS $ 16,105,868

Finding Details

Finding 2025-001
Finding 2025-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001 (Helping Survivors Heal) 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 two of two instances tested in which CVT did not submit a sub-recipient's FFATA report in a timely manner. Cause: CVT was made aware of the FFATA reporting requirement in February 2025, at which time FFATA reports were submitted for all sub-recipients in place. 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: Refer to finding 2024-001. 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.