Union of Pan Asian CommunitiesNon-Profit

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.

2022-001 Report Submission Delay Program: 93.778 Medicaid Cluster ? Medical Assistance Program, Pass-Through Awards #560005 and #559861 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 two quarterly status reports that were submitted to the Contracting Officer?s Representative (COR) after the stated due date. Cause: During the reporting period, two Program Directors stepped down and their positions were temporarily filled by other Program Directors, causing delays in submission due to those individuals overseeing multiple programs with varying reporting requirements. Also, in one instance, UPAC was provided an updated report submission template one day prior to the stated due date and was not able to compile the necessary information into the new template by the stated due date. Effect: Reports were not submitted to the COR in a timely manner and requests for extension of the due date were not made. Questioned Costs: None noted. Context: In both instances, the reports were due to the COR within 20 days of the reporting period end and were submitted one day after the stated due date. Repeat Finding: No. Recommendation: When timely submission may not be possible, UPAC 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, UPAC 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.

Program: 93.778 Medicaid Cluster ? Medical Assistance Program, Pass-Through Awards #551087 and #551401 Criteria: The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: During our audit, we identified a direct cost for $475.74 coded to the incorrect federal program in the general ledger system. Cause: During data entry, the expenditure coding was erroneously switched with coding for a different federal program also administered by UPAC. Effect: Expenditures for one federal program (pass-through award #551087) were overreported by $475.74 and expenditures for one federal program (pass-through award #551401) were underreported by $475.74. Questioned Costs: None noted. Context: While program coding of the expenditure in the general ledger system was incorrect, the documentation of the program on the support for the expenditure was correct and approved through UPAC?s established internal control process. The expenditure was allowable for both federal programs and therefore, did not result in a compliance finding or questioned costs. The total expenditures for the Medicaid Cluster are accurate and complete because both awards are included in the cluster. Repeat Finding: No. Recommendation: We recommend that UPAC review coding of transactions compared to related support after they are entered into the general ledger system to ensure that costs for each program are captured accurately. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.

Significant Deficiency

GSA_MIGRATION