Pilipino Workers Center of Southern CaliforniaNon-Profit

Finding 2021-002 Subrecipient Monitoring Assistance Listing No. 21.019 Coronavirus Relief Fund Criteria All pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in Subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward. Required information includes: (1) Federal award identification. (i) Subrecipient name (which must match the name associated with its unique entity identifier; (ii) Subrecipient?s unique entity identifier; (iii) Federal Award Identification Number (FAIN); (iv) Federal Award Date (see the definition of Federal award date in ? 200.1 of this part) of award to the recipient by the Federal agency; (v) Subaward Period of Performance Start and End Date; (vi) Subaward Budget Period Start and End Date; (vii) Amount of Federal Funds Obligated by this action by the passthrough entity to the subrecipient; (viii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity including the current financial obligation; (ix) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; (x) Federal award project description, as required to be responsive to the Federal Funding Accountability and Transparency Act (FFATA); (xi) Name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity; (xii) Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement; (xiii) Identification of whether the award is R&D; and (xiv) Indirect cost rate for the Federal award (including if the de minimis rate is charged) per ? 200.414. (2) All requirements imposed by the pass-through entity on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations and the terms and conditions of the Federal award; (3) Any additional requirements that the pass-through entity imposes on the subrecipient in order for the passthrough entity to meet its own responsibility to the Federal awarding agency including identification of any required financial and performance reports; (4)(i) An approved federally recognized indirect cost rate negotiated between the subrecipient and the Federal Government. If no approved rate exists, the pass-through entity must determine the appropriate rate in collaboration with the subrecipient, which is either a negotiated indirect cost rate or the de minimis indirect cost rate (5) A requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient?s records and financial statements as necessary for the passthrough entity to meet the requirements of this part; and (6) Appropriate terms and conditions concerning closeout of the subaward. Condition Subaward agreements did not specificially identify that the subaward is a pass-through federal grant and that the subrecipient need to comply with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the subawardees additional requirements that the Organization imposes to meet its own financial and peformance reporting responsibilities. Context All five (5) subaward agreements does not have all the requirement elements by 2 CFR 200.331-332, Subrecipient Monitoring and Management. Cause It was a management oversight. Effect The subaward agreement did not stipulate the federal award requirements. Questioned cost None Recommendation We recommend that the Organization review the requirements of 2 CFR 331-332 for its federal subawards to ensure compliance Views of Responsible Official and Planned Corrective Actions Refer to Management?s Corrective Action Plan.

Finding 2021-003 Single Audit Report Submission Assistance Listing No. 21.019 Coronavirus Relief Fund Assistance Listing No. 93.598 Trafficking Victim Assistance Program Criteria Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditors? report, or nine months after the end of fiscal year end date. Condition The audit completion of the Organization?s basic financial statements delayed and the Single Audit reporting deadline was not met. Context The Single Audit report was not timely submitted. Cause The pandemic response program implementation challenged the Organization?s human resource capacity and workload which caused delays in meeting reporting requirements and the audit. Effect The Organization failed to submit the Single Audit reporting requirements for the year ended June 30, 2021 on time. Recommendation We recommend that the Organization takes the necessary steps in staffing its accounting department to meet reporting deadlines. Views of Responsible Officials Refer to Management?s Corrective Action Plan.