EIN: 872735332
UEI: JYH1ZXLKH9C5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 18, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 18, 2026 (161 days ago).
What is a management decision? →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.
Show full finding ▾Hide full finding ▴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.
Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that organization improve grant tracking. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In 2025, ACS is using a grant expenditure trackers for all grants to track spending. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: This began in late 2024.
We noted instances of no documented review from someone at ACS proving eligibility. We also noted generally lacking client documentation on file aside from visa, I-94s, and signed agreement. Questioned Costs: None Context: None of the CVT participants selected for testing of eligibility had documented sign off from someone at CVT. No clients had much available data aside from visas/I-94s and signed agreements to be in the programs. Cause: Support was not retained in the participant's file. Effect: Providing services to participants who are not eligible. Repeat Finding: None Recommendation: Auditor recommends that ACS review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to review files to ensure that only eligible participants are being served, but we recommend that a process is implemented and documented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full 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: 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: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: Clients must have a specific immigration status or classification and have had that status. Condition: We noted instances of no documented review from someone at ACS proving eligibility. We also noted generally lacking client documentation on file aside from visa, I-94s, and signed agreement. Questioned Costs: None Context: None of the CVT participants selected for testing of eligibility had documented sign off from someone at CVT. No clients had much available data aside from visas/I-94s and signed agreements to be in the programs. Cause: Support was not retained in the participant's file. Effect: Providing services to participants who are not eligible. Repeat Finding: None Recommendation: Auditor recommends that ACS review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to review files to ensure that only eligible participants are being served, but we recommend that a process is implemented and documented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that ACS review all participant files to ensure proper documentation is retained supporting the eligibility of applicants. We noted that there is currently a process in place to review files to ensure that only eligible participants are being served, but we recommend that a process is implemented and documented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This will be grant dependent as many of the grant's ACS has the grantors retain the documentation and do a secondary review of eligibility. The Self-Help grant is a grant that is direct to the organization, and two people will review and document on the participation form they have reviewed the eligibility of the participants. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: This will begin September 2025 and continue for the remainder of the programs needing a secondary review.
We noted written documentation on the selection method was not retained in the procurement file. We also noted that one item selected for suspension and debarment did not have proper documentation. 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: No 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.
Show full finding ▾Hide full 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: 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: • 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 one item selected for suspension and debarment did not have proper documentation. 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: No 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.
Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ACS will follow the procurement policy and get a minimum of 3 quotes for purchases over ten thousand dollars when applicable. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: September 2025
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