PACIFIC GATEWAY CENTER

Section III - Federal Award Findings and Questioned Costs Finding No. 2021-001 U.S. Department of the Treasury Assistance Listing Number 21.019 ? Coronavirus Relief Fund Internal Control ? Significant Deficiency Compliance Requirement: Reporting Criteria Uniform Guidance Section 512(a) states that Uniform Guidance reporting package and the data collection form are required to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the receipt of the auditors reports or nine months after the end of the audit period, unless a longer period of time was agreed to in advance by the cognizant or oversight agency for the audit. Condition/Context Pacific Gateway Center did not submit its Uniform Guidance reporting package and data collection form (Form SF-SAC) for the fiscal year ended September 30, 2021 to the Federal Audit Clearinghouse by the required due date. Cause Pacific Gateway Center was unable to identify and provide all of the necessary information to the auditor in a timely manner. Effect Pacific Gateway Center required additional time to complete the audit and did not comply with the Uniform Guidance reporting requirements. Questioned Costs None Identification as a Repeat Finding No Auditor?s Recommendation Pacific Gateway Center should be aware of applicable Uniform Guidance filing deadlines and reporting requirements and should maintain adequate books and records in order to ensure an efficient audit process and avoid future delinquent filings. Views of Responsible Officials Adequate policies and procedures are in place for the fiscal year ended September 30, 2022 to ensure timeliness of data requested and will be implemented to ensure future audits are in compliance with the Uniform Guidance timeline.

CORRECTIVE ACTION PLAN Audit Finding Reference: 2021-001 Planned Corrective Action: We agree with the auditor?s finding. Adequate policies and procedures are in place for the fiscal year ended September 30, 2022 to ensure timeliness of data requested and will be implemented to ensure future audits are in compliance with the Uniform Guidance timeline.