Audit 415503

Grant Period of Performance Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance Assistance Listing Number: 93.576 Federal Award Identification Number and Year: 90ZZ0012, 90RE0312 2025 Pass-Through Agency: State of Minnesota, Center for Victims of Torture Pass-Through Numbers: 90ZZ0012, 90RE0312 2025 Award Period: January 1, 2025 – December 31, 2025 Type of Finding:Material Weakness in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Periods of performance should be separated and have easily identified expenses that are billed to each period. Condition: Expenses were charged to the grant outside of the periods of performance. Questioned Costs: $11,219 Context: Payroll for pay period of 2/1/2025-2/14/2025 was charged to grant with period beginning date of 2/15/25, and payroll for pay period of 9/16/2025-9/30/2025 was charged to grant with period end date of 9/29/25. Cause: Reconciliation detail was not sufficient. Effect: Issues of potential overbilling or billing for expenses after 9/29/2025 for period before 2/15/2025. Repeat Finding: 2024-003 Recommendation: Auditor recommends that organization improve grant tracking to ensure that only costs incurred within the period of performance are included in the reimbursement requests. 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: Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance Assistance Listing Number: 93.576 Federal Award Identification Number and Year: 90ZZ0012, 90RE0312 2025 Pass-Through Agency: State of Minnesota, Center for Victims of Torture Pass-Through Numbers: 90ZZ0012, 90RE0312 2025 Award Period: January 1, 2025 – December 31, 2025 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or Specific Requirement: Uniform Guidance section 200.318 states non-federal entities must maintain records sufficient to detail the history of procurements. These records will include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: We noted written documentation on the selection method was not retained in the procurement file. We also noted that those sampled did not have proper documentation retained regarding suspension and debarment. Questioned Costs: None Context: Multiple items selected for testing of procurement did not have proper documentation of procurement. The sample was determined to be a statistically valid sample. Cause: Written support was not retained in the procurement file at the time of the procurement. Effect: Procuring vendors without full and open competition. Repeat Finding: 2024-005 Recommendation: Auditor recommends the Organization to review the various requirements involved with procurement 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.