Audit 412136

FY End

2024-06-30

Total Expended

$4.66M

Findings

Programs

Organization: Center for Pan Asian Community Services, Inc. (GA)

Year: 2024 Accepted: 2026-09-25

Auditor: MAULDIN & JENKINS

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1236582	2024-001	Material Weakness	Yes	N
1236583	2024-002	Material Weakness	Yes	AB
1236584	2024-003	Material Weakness	Yes	L

Programs

ALN	Program	Spent	Major	Findings
93.224	HEALTH CENTER PROGRAM	$4.08M	Yes	3
93.959	BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE	$160,500	Yes	0
93.332	COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES	$133,128	Yes	0
93.217	FAMILY PLANNING SERVICES	$71,223	Yes	0
93.243	SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE	$63,519	Yes	0
84.287	TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS	$55,895	Yes	0
93.939	HIV PREVENTION ACTIVITIES NON-GOVERNMENTAL ORGANIZATION BASED	$40,780	Yes	0
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$14,180	Yes	0
14.239	HOME INVESTMENT PARTNERSHIPS PROGRAM	$5,385	Yes	0
93.431	NETWORKING2SAVEÂ: CDCÂS NATIONAL NETWORK APPROACH TO PREVENTING AND CONTROLLING TOBACCO-RELATED CANCERS IN SPECIAL POPULATIONS	$5,000	Yes	0

Contacts

Name	Title	Type
JKK2JK6RC3N3	Alexis Nkusi	Auditee
7704460929	Aleisa Howell	Auditor
No contacts on file

Notes to SEFA

The Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Expenditures consist of direct and indirect costs. The Center has predetermined facilities administrative and fringe benefits rates for federal awards which are effective from July 1, 2023 through June 30, 2024. The facilities administrative and fringe benefits rates are 15%, of modified total direct costs for all federal programs.

These federal and state programs are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect the Center’s continued participation in specific programs. The amount, if any, of expenditures which may be disallowed by the grantor agencies cannot be determined at this time, although the Center expects such amounts, if any, to be immaterial.

There were no awards passed through to subrecipients for the year ended June 30, 2024.

Finding Details

Finding 2024-001

During our review of siding fee discounts, we noted the Center is not properly documenting eligibility for participation in the sliding fee program. We noted the majority of samples we selected for testing; the sliding fee discounts applied were not properly calculated. Due to the errors in the calculation for the discounts, the discounts are either over or under applied to the patient’s bill and management was not able to prevent or detect and correct the discounts on a timely basis. The amount of likely questioned costs is $212,179.

Finding 2024-002

During our review of activities allowed and allowable costs, we noted the Center did not retain certain documentation related to disbursements made. In addition, the Center was also not able to provide documentation related to supporting the approvals on the disbursement prior to the disbursement being made.

Finding 2024-003

During our review of applicable reports, we noted the Center did not submit applicable reports in a timely manner. In addition, the supporting documentation provided by the Center did not match all numbers on report.