FAC Explorer

Audit 36096

FY End
2022-06-30
Total Expended
$10.58M
Findings
2
Programs
33
Organization: Center for Pan Asian Community Services, Inc. (GA)
Year: 2022 Accepted: 2023-08-20
Auditor: Fricke & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33331 2022-001 Significant Deficiency Yes I
609773 2022-001 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.63M Yes 1
93.011 National Organizations of State and Local Officials $900,000 Yes 0
84.002 Adult Education - Basic Grants to States $624,189 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $563,052 Yes 0
93.516 Affordable Care Act (aca) Public Health Training Centers Program $387,310 - 0
84.287 Twenty-First Century Community Learning Centers $375,454 - 0
20.516 Job Access and Reverse Commute Program $334,343 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $264,889 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $260,090 - 0
17.259 Wia Youth Activities $239,894 - 0
21.019 Coronavirus Relief Fund $230,000 - 0
14.231 Emergency Solutions Grant Program $221,669 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $149,580 Yes 0
93.276 Drug-Free Communities Support Program Grants $138,187 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $120,375 - 0
16.807 Recovery Act - Voca Crime Victim Assistance Discretionary Grant Program $108,322 - 0
93.217 Family Planning_services $105,000 - 0
97.010 Citizenship Education and Training $89,768 - 0
93.752 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations Financed in Part by Prevention and Public Health Funds $83,150 - 0
10.596 Pilot Projects to Reduce Dependency and Increase Work Requirements and Work Effort Under Snap $81,978 - 0
93.940 Hiv Prevention Activities_health Department Based $75,000 - 0
84.425 Education Stabilization Fund $72,097 - 0
93.387 National and State Tobacco Control Program (b) $50,000 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $42,807 - 0
16.016 Culturally and Linguistically Specific Services Program $40,615 - 0
93.939 Hiv Prevention Activities_non-Governmental Organization Based $32,868 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $27,157 - 0
93.558 Temporary Assistance for Needy Families $26,662 - 0
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $25,000 - 0
14.218 Community Development Block Grants/entitlement Grants $25,000 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $13,000 - 0
93.431 Networking2save: Cdcs National Network Approach to Preventing and Controlling Tobacco-Related Cancers in Special Populations $12,500 - 0
14.169 Housing Counseling Assistance Program $2,200 - 0

Contacts

Name Title Type
JKK2JK6RC3N3 Seungjun Stephen Lee Auditee
7709360969 Russell Gillis Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 PROGRAM COSTS Accounting Policies: NOTE 1 SIGNIFICANT ACCOUNTING POLICIES: The accompanying Schedule of Expenditures of Federal Awards is a supplementary schedule to the consolidated financial statements for the year ended June 30, 2022.(a) Basis of PresentationThe information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 1.Federal Financial Assistance The Uniform Guidance defines federal financial assistance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property (including donated surplus property), direct appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance and other financial assistance. 2.Catalog of Federal Domestic Assistance (CFDA) Number The Schedule presents total expenditures for each federal financial assistance program and the CFDA number assigned to the program. 3.Cluster of Programs. A grouping of closely related programs with different CFDA numbers that share common compliance requirements is considered a cluster of programs. The Schedule presents the total federal awards expended for each cluster mandated by Office of Management and Budget in the April 2022 Compliance Supplement. 4.Direct and Pass-Through Federal Financial Assistance The Organization receives federal financial assistance directly from federal awarding agencies or indirectly from pass-through entities. A pass-through entity (PTE) is a non-federal entity that provides a subaward to a subrecipient to carry out part of a federal program. For federal assistance that the Organization received as a subrecipient, the name of the PTE and the identifying number assigned by the PTE are identified in the Schedule. De Minimis Rate Used: N Rate Explanation: NOTE 2 INDIRECT COSTS: In addition to other procedures detailed in the Uniform Guidance, the Organization may elect to charge a de minimis cost rate of 10% of modified total direct costs which may be used indefinitely. The Organization has not elected to use the 10-percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. Program cost is based on direct cost of expenses specifically associated with the programs. The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Organizations portion, may be more than shown.

Finding Details

Finding 2022-001
Finding 2022-001 Compliance Requirement: PROCUREMENT AND SUSPENSION AND DEBARMENT Major Program: CFDA 93.224, Health Center Program Federal Agency: U.S. Department of Health and Human Services Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Category: Procurement, Conflict of Interest Questioned Costs: N/A Status: Corrective action implemented/resolved June 13, 2022 Condition: The Organization has lease commitments under three leases with a related party, a real estate company managed by a Board member of the Organization, in which $190,482 was paid for the year ended June 30, 2022 and two leases with another related party, CEO of the Organization, in which $39,000 was paid during the year ended June 30, 2022. Criteria: The Organization is required to ensure activities, relationships, and financial interests are proper and in accordance with the Organization?s procurement policies and the Organization?s conflict of interest policy pursuant to 34 C.F.R. ? 75.112. Cause: Management did not properly follow the Organization?s procurement and conflict of interest policies in the approval of lease agreements. Effect or Potential Effect: Failure to maintain compliance with Organization procurement and conflict of interest policies may result in the Organization?s ability to detect and prevent misstatements within the Organization?s financial statements. Failure to maintain compliance with Health Resources & Services Administration (?HRSA?) requirements may lead to adverse administrative action which may include reimbursement of grant funds, penalties, suspension or termination of the eligibility of the Organization?s Federally Qualified Health Center (?FQHC?). Recommendations: The Organization should implement procedures to ensure Board approval of all procurement contracts for leases in accordance with Organization procurement and conflict of interest policies pursuant to HRSA guidelines and regulations. The Organization should provide notification to HRSA concerning these conditions and corrective action taken. View of Responsible Officials and Corrective Action Plan: Management agrees with the finding and believes these leases were executed in the best interest of the Organization, specifically, due to the lease fee being at the low end of market value for financial benefit to the Organization. The Organization will ensure that the annual conflict of interest disclosure form is completed by all employees and Board members and any actual or perceived conflicts of interest shall be addressed by the Board. All lease agreements will be approved through the competitive bids process, per the Organization?s procurement policy. Any Board member or officer of the Organization with an actual or perceived conflict of interest will remove themselves from any discussions concerning proposed transaction or arrangement discussions and refrain from voting on any associated matters. On June 13, 2022, management implemented these corrective action procedures and submitted notification to HRSA in accordance with HRSA regulations.
Finding 2022-001
Finding 2022-001 Compliance Requirement: PROCUREMENT AND SUSPENSION AND DEBARMENT Major Program: CFDA 93.224, Health Center Program Federal Agency: U.S. Department of Health and Human Services Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Category: Procurement, Conflict of Interest Questioned Costs: N/A Status: Corrective action implemented/resolved June 13, 2022 Condition: The Organization has lease commitments under three leases with a related party, a real estate company managed by a Board member of the Organization, in which $190,482 was paid for the year ended June 30, 2022 and two leases with another related party, CEO of the Organization, in which $39,000 was paid during the year ended June 30, 2022. Criteria: The Organization is required to ensure activities, relationships, and financial interests are proper and in accordance with the Organization?s procurement policies and the Organization?s conflict of interest policy pursuant to 34 C.F.R. ? 75.112. Cause: Management did not properly follow the Organization?s procurement and conflict of interest policies in the approval of lease agreements. Effect or Potential Effect: Failure to maintain compliance with Organization procurement and conflict of interest policies may result in the Organization?s ability to detect and prevent misstatements within the Organization?s financial statements. Failure to maintain compliance with Health Resources & Services Administration (?HRSA?) requirements may lead to adverse administrative action which may include reimbursement of grant funds, penalties, suspension or termination of the eligibility of the Organization?s Federally Qualified Health Center (?FQHC?). Recommendations: The Organization should implement procedures to ensure Board approval of all procurement contracts for leases in accordance with Organization procurement and conflict of interest policies pursuant to HRSA guidelines and regulations. The Organization should provide notification to HRSA concerning these conditions and corrective action taken. View of Responsible Officials and Corrective Action Plan: Management agrees with the finding and believes these leases were executed in the best interest of the Organization, specifically, due to the lease fee being at the low end of market value for financial benefit to the Organization. The Organization will ensure that the annual conflict of interest disclosure form is completed by all employees and Board members and any actual or perceived conflicts of interest shall be addressed by the Board. All lease agreements will be approved through the competitive bids process, per the Organization?s procurement policy. Any Board member or officer of the Organization with an actual or perceived conflict of interest will remove themselves from any discussions concerning proposed transaction or arrangement discussions and refrain from voting on any associated matters. On June 13, 2022, management implemented these corrective action procedures and submitted notification to HRSA in accordance with HRSA regulations.