Finding 1236583 (2024-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-09-25

Audit: 412136

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

Auditor: MAULDIN & JENKINS

AI Summary

Answer: The Center failed to keep necessary documentation for disbursements.
Trend: This lack of documentation is a recurring issue affecting compliance.
List: Follow up by ensuring all disbursement approvals and related documents are properly retained.

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: ___7/01/2026___

Other Findings in this Audit

1236582 2024-001

Material Weakness Repeat
1236584 2024-003

Material Weakness Repeat

Programs in Audit

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