Finding Text
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.