Finding Text
2024003: Grant Reconciliation 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: 90RE0312-01-00/ 90ZZ0012, 90RE0312 2024 Pass-Through Agency: State of Minnesota Pass-Through Numbers: 90ZZ0012, 90RE0312, 2301MNRSS Award Period: January 1, 2024 December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Other Matters Criteria or Specific Requirement: Periods of performance should be separated and have easily identified expenses that are billed to each period. Condition: Periods of performance were billed together. Questioned Costs: None Context: One invoicing was done for Jan-March but grant had period end date of 2/14/24. Cause: Reconciliation detail was not sufficient. Effect: Issues of potential overbilling or billing for expenses after 2/14/24 for period before 2/14/24. Repeat Finding: No Recommendation: Auditor recommends that organization improve grant tracking. Views of Responsible Officials: There is no disagreement with the audit finding.