FAC Explorer

Finding 1177962 (2023-002)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2026-03-11
Audit: 391400
Organization: Center for Pan Asian Community Services, Inc. (GA)
Auditor: MAULDIN AND JENKINS

AI Summary

  • Answer: The Center failed to keep necessary documentation for disbursements.
  • Trend: This lack of documentation may indicate a pattern of inadequate record-keeping practices.
  • List: Follow up by ensuring all disbursement approvals are documented and retained for future audits.

Finding Text

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.

Corrective Action Plan

We have implemented internal controls to ensure disbursements are properly reviewed and approved and all documentation and are retained on file based on the Center’s documentation retention policy. Implementation date: June 16, 2025

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1177959 2023-001
    Material Weakness Repeat
  • 1177960 2023-002
    Material Weakness Repeat
  • 1177961 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $2.91M
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $517,286
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $350,660
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $304,368
93.011 NATIONAL ORGANIZATIONS FOR STATE AND LOCAL OFFICIALS $185,161
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $160,500
17.259 WIOA YOUTH ACTIVITIES $159,664
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $156,586
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $115,100
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $110,139
93.939 HIV PREVENTION ACTIVITIES NON-GOVERNMENTAL ORGANIZATION BASED $99,996
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES $94,234
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $77,388
97.010 CITIZENSHIP EDUCATION AND TRAINING $74,143
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $53,145
84.425 EDUCATION STABILIZATION FUND $23,641
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $19,185
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $16,446
93.431 NETWORKING2SAVE”: CDC’S NATIONAL NETWORK APPROACH TO PREVENTING AND CONTROLLING TOBACCO-RELATED CANCERS IN SPECIAL POPULATIONS $15,000
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $11,759
93.185 IMMUNIZATION RESEARCH, DEMONSTRATION, PUBLIC INFORMATION AND EDUCATION TRAINING AND CLINICAL SKILLS IMPROVEMENT PROJECTS $10,000
16.016 CULTURALLY AND LINGUISTICALLY SPECIFIC SERVICES PROGRAM $1,000