Finding 1175351 (2025-001)

2025-001 Report Submission Delay Program: 93.778 Medicaid Cluster – Medical Assistance Program, Pass-Through Award #567787 Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit performance reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any performance report. Condition: During our audit, we identified one quarterly status report that was submitted to the Contracting Officer’s Representative (COR) after the stated due date. Cause: During the reporting period, the report was submitted to the COR after the stated due date due to an administrative oversight by program management. Effect: Report was not submitted to the COR in a timely manner and a request for extension of the due date was not made. Questioned Costs: None noted. Context: The report was due to the COR within 20 days of the reporting period end and was submitted one day after the stated due date. Repeat Finding: No. Recommendation: When timely submission may not be possible, Union of Pan Asian Communities should request an extension from the COR by providing a notice of the delay and rationale for the late report, and, if approved, submit the report by the extended deadline. When extensions are not granted, Union of Pan Asian Communities should submit reports by the initial stated due date. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.