EIN: 100010101
UEI: MQUZTK9NKFB9
Audited by: Burger Comer & Associates
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 5, 2026 (29 days ago).
What is a management decision? →FAC accepted this audit on December 30, 2021 — management decision was due June 30, 2022.
Historic Preservation Fund (HPF) 320 contains a cash balance of $50,465, which has been outstanding since fiscal year 2017. In fiscal years 2018, 2019, and 2020, there were no activities in this fund. Cause: Palau Community Action Agency (PCAA) management did not effectively monitor compliance with applicable cash management requirements and has not informed the applicable federal agency of the amount that should be refunded to them or reprogrammed for current use. Effect: A potential liability of $50,465 should be recorded as due to the grantor agency. Recommendation: Responsible personnel should closely monitor draws of Federal funds for immediate needs of the program and to minimize the time elapsing between the transfer of from the U.S. Treasury and disbursements in accordance with cash management requirements. Unspent advances should be discussed with the grantor agency for guidance as to disposition. Views of Responsible Officials: PCAA?s Corrective Action Plan provides planned corrective actions and does not specify disagreement with the finding.
Show full finding ▾Hide full finding ▴Finding No.: 2020-001 Federal Agency: U.S. Department of the Interior CFDA Program: 15.904 Historic Preservation Funds Grants-In-Aid Federal Award No.: Unknown Area: Cash Management Questioned Costs: $0 Criteria: In accordance with applicable cash management requirements, non-Federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement by a non-Federal entity for direct program or project costs and the proportionate share of allowable indirect costs. Condition: Historic Preservation Fund (HPF) 320 contains a cash balance of $50,465, which has been outstanding since fiscal year 2017. In fiscal years 2018, 2019, and 2020, there were no activities in this fund. Cause: Palau Community Action Agency (PCAA) management did not effectively monitor compliance with applicable cash management requirements and has not informed the applicable federal agency of the amount that should be refunded to them or reprogrammed for current use. Effect: A potential liability of $50,465 should be recorded as due to the grantor agency. Recommendation: Responsible personnel should closely monitor draws of Federal funds for immediate needs of the program and to minimize the time elapsing between the transfer of from the U.S. Treasury and disbursements in accordance with cash management requirements. Unspent advances should be discussed with the grantor agency for guidance as to disposition. Views of Responsible Officials: PCAA?s Corrective Action Plan provides planned corrective actions and does not specify disagreement with the finding.
Finding No. 2020-001: Cash Management Goal: PCAA and Program Management collaborate to strengthen monitoring processes and internal controls to ensure proper management of funds in accordance with applicable cash management requirements. See Corrective Action Plan for chart/table.
For six (or 24%) of 25 transactions tested, aggregating $90,594 out of $142,114 in total non-payroll program expenses, no communication from the Technical Review & Advisory Committee members is documented to support attempts to obtain quotations from a group of pre-approved vendors to establish that full and open competition occurred. Rather, only one vendor was selected, and price was not subject to comparison or negotiation. Expenses associated with such non-competitive procurement are questioned as follows: See Schedule of Findings and Questioned Costs for chart/table Cause: Palau Community Action Agency (PCAA) did not effectively monitor procurement of services and did not enforce compliance with applicable procurement requirements. Effect: PCAA is in noncompliance with applicable procurement requirements. The total questioned cost is $58,889. Recommendation: PCAA should enforce compliance with applicable procurement requirements. Views of Responsible Officials: PCAA?s Corrective Action Plan provides planned corrective actions and does not specify disagreement with the finding.
Show full finding ▾Hide full finding ▴Finding No.: 2020-002 Federal Agency: U.S. Department of the Interior CFDA Program: 15.904 Historic Preservation Funds Grants-In-Aid Federal Award No.: PY16AF00200-06, PY17AF00153-04, PY19AF00236-0001 Area: Procurement and Suspension and Debarment Questioned Costs: $58,889 Criteria: In accordance with applicable procurement and suspension and department requirements, a non-federal entity must conduct all procurement transaction in a manner providing full and open competition. Condition: For six (or 24%) of 25 transactions tested, aggregating $90,594 out of $142,114 in total non-payroll program expenses, no communication from the Technical Review & Advisory Committee members is documented to support attempts to obtain quotations from a group of pre-approved vendors to establish that full and open competition occurred. Rather, only one vendor was selected, and price was not subject to comparison or negotiation. Expenses associated with such non-competitive procurement are questioned as follows: See Schedule of Findings and Questioned Costs for chart/table Cause: Palau Community Action Agency (PCAA) did not effectively monitor procurement of services and did not enforce compliance with applicable procurement requirements. Effect: PCAA is in noncompliance with applicable procurement requirements. The total questioned cost is $58,889. Recommendation: PCAA should enforce compliance with applicable procurement requirements. Views of Responsible Officials: PCAA?s Corrective Action Plan provides planned corrective actions and does not specify disagreement with the finding.
Finding No. 2020-002: Procurement, Suspension and Debarment Goal: PCAA Management will reinforce compliance with applicable procurement requirements by strengthening monitoring activities and controls of all procurement requirements. See Corrective Action Plan for chart/table.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
FAC accepted this audit on June 28, 2019 — management decision was due December 28, 2019.
FAC accepted this audit on June 30, 2018 — management decision was due December 30, 2018.
FAC accepted this audit on June 26, 2017 — management decision was due December 26, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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