Audit 319698

FY End
2023-09-30
Total Expended
$405.42M
Findings
6
Programs
136
Organization: Territory of American Samoa (AS)
Year: 2023 Accepted: 2024-09-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
496965 2023-004 Significant Deficiency Yes ABFIMN
496966 2023-005 Significant Deficiency Yes ABEILN
496967 2023-006 - - ABFGHJL
1073407 2023-004 Significant Deficiency Yes ABFIMN
1073408 2023-005 Significant Deficiency Yes ABEILN
1073409 2023-006 - - ABFGHJL

Programs

ALN Program Spent Major Findings
84.425X Arp - Outlying Areas $94.17M - 0
93.778 Medical Assistance Program $51.89M - 0
84.425A State Education Agency $37.78M Yes 0
10.555 National School Lunch Program $21.95M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $21.28M - 0
84.403 Consolidated Grant to the Outlying Areas $20.81M Yes 0
10.551 Supplemental Nutrition Assistance Program $19.73M - 0
20.106 Airport Improvement Program $13.78M Yes 0
93.575 Child Care and Development Block Grant $9.07M - 0
93.767 Children's Health Insurance Program $7.85M - 0
84.027 Special Education_grants to States $7.68M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $6.74M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6.63M - 0
10.649 Pandemic Ebt Administrative Costs $5.96M Yes 0
20.205 Highway Planning and Construction $5.08M Yes 1
84.425H Governor $5.02M - 0
93.600 Head Start $4.75M - 0
15.875 Economic, Social, and Political Development of the Territories $4.75M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.71M - 0
21.019 Coronavirus Relief Fund $3.85M - 0
10.542 Pandemic Ebt Food Benefits $3.07M - 0
66.600 Environmental Protection Consolidated Grants for the Insular Areas - Program Support $2.78M - 0
21.023 Emergency Rental Assistance Program $2.49M - 0
99.999 Private $2.38M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.97M Yes 0
20.600 State and Community Highway Safety $1.83M Yes 0
11.307 Economic Adjustment Assistance $1.83M - 0
93.268 Immunization Cooperative Agreements $1.70M Yes 0
15.611 Wildlife Restoration and Basic Hunter Education $1.49M - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1.38M - 0
93.569 Community Services Block Grant $1.38M - 0
84.027x Arpa-Idea $1.38M - 0
11.419 Coastal Zone Management Administration Awards $1.26M - 0
15.605 Sport Fish Restoration Program $1.25M - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $1.09M - 0
97.012 Boating Safety Financial Assistance $1.05M - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $983,719 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $834,320 Yes 0
97.067 Homeland Security Grant Program $789,100 - 0
17.235 Senior Community Service Employment Program $783,862 - 0
93.667 Social Services Block Grant $779,830 - 0
97.042 Emergency Management Performance Grants $729,707 - 0
84.181 Special Education-Grants for Infants and Families $725,178 Yes 0
16.575 Crime Victim Assistance $694,808 - 0
84.371 Striving Readers $691,868 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $612,311 - 0
93.568 Low-Income Home Energy Assistance $550,463 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $548,713 - 0
16.588 Violence Against Women Formula Grants $546,793 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $539,605 - 0
20.218 National Motor Carrier Safety $535,676 Yes 1
15.904 Historic Preservation Fund Grants-in-Aid $529,943 - 0
14.225 Community Development Block Grants/special Purpose Grants/insular Areas $524,826 - 0
11.467 Meteorologic and Hydrologic Modernization Development $489,390 - 0
81.042 Weatherization Assistance for Low-Income Persons $475,315 - 0
93.994 Maternal and Child Health Services Block Grant to the States $467,191 - 0
93.069 Public Health Emergency Preparedness $456,102 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $407,735 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $401,961 - 0
81.041 State Energy Program $374,254 - 0
17.259 Wia Youth Activities $345,324 - 0
93.889 National Bioterrorism Hospital Preparedness Program $342,637 - 0
15.916 Outdoor Recreation_acquisition, Development and Planning $338,933 - 0
45.025 Promotion of the Arts_partnership Agreements $333,078 - 0
17.278 Wia Dislocated Worker Formula Grants $329,902 - 0
90.401 Help America Vote Act Requirements Payments $324,187 - 0
11.407 Interjurisdictional Fisheries Act of 1986 $318,921 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $301,160 - 0
93.958 Block Grants for Community Mental Health Services $287,246 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $269,252 - 0
17.225 Unemployment Insurance $265,761 - 0
11.482 Coral Reef Conservation Program $264,567 - 0
97.039 Hazard Mitigation Grant $246,115 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $230,875 - 0
93.464 Acl Assistive Technology $216,386 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $213,392 - 0
16.750 Support for Adam Walsh Act Implementation Grant Program $211,548 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $206,561 - 0
17.285 Apprenticeship USA Grants $191,421 - 0
93.432 Acl Centers for Independent Living $189,896 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $186,041 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $185,478 - 0
84.372 Statewide Longitudinal Data Systems $180,000 - 0
93.504 Family to Family Health Information Centers $163,509 - 0
15.634 State Wildlife Grants $154,854 - 0
16.710 Public Safety Partnership and Community Policing Grants $154,150 - 0
93.590 Community-Based Child Abuse Prevention Grants $149,322 - 0
17.258 Wia Adult Program $147,877 - 0
93.377 Prevention and Control of Chronic Disease and Associated Risk Factors in the U.s. Affiliated Pacific Islands, U.s. Virgin Islands, and P. R. (b) $142,617 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $142,294 - 0
93.251 Early Hearing Detection and Intervention $130,189 - 0
10.179 Micro-Grants for Food Security Program $119,650 - 0
10.181 Ams - Pandemic Response and Safety Grants Program/ Ams - Farmworker and Meatpacking Worker Relief Grant Program $110,542 - 0
11.035 Broadband Equity Planning Grant Program $107,556 - 0
93.747 Elder Abuse Prevention Interventions Program $107,326 - 0
93.336 Behavioral Risk Factor Surveillance System $103,425 - 0
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $94,668 - 0
84.240 Program of Protection and Advocacy of Individual Rights $92,619 - 0
21.029 Coronavirus Capital Projects Fund Program $89,045 - 0
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $88,271 - 0
97.047 Pre-Disaster Mitigation $85,667 - 0
93.556 Promoting Safe and Stable Families $74,010 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $69,870 - 0
84.161 Rehabilitation Services_client Assistance Program $67,115 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $56,961 - 0
93.138 Protection and Advocacy for Individuals with Mental Illness $51,314 - 0
16.593 Residential Substance Abuse Treatment for State Prisoners $50,668 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $43,735 - 0
16.017 Sexual Assault Services Formula Program $38,852 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $37,820 - 0
93.991 Preventive Health and Health Services Block Grant $36,264 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $36,111 - 0
11.437 Pacific Fisheries Data Program $34,436 - 0
14.231 Emergency Solutions Grant Program $34,098 - 0
84.424 Student Support and Academic Enrichment Program $34,001 - 0
93.788 Opioid Str $33,775 - 0
93.053 Nutrition Services Incentive Program $30,378 - 0
93.917 Hiv Care Formula Grants $29,413 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $28,985 - 0
97.137 State and Local Cybersecurity Grant $24,739 - 0
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $21,561 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $19,943 - 0
11.032 State Digital Equity Planning Grant Program $19,185 - 0
16.735 Prea Program: Demonstration Projects to Establish 'zero Tolerance' Cultures for Sexual Assault in Correctional Facilities $16,716 - 0
93.873 State Grants for Protection and Advocacy Services $16,186 - 0
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $13,329 - 0
93.669 Child Abuse and Neglect State Grants $12,247 - 0
93.643 Children's Justice Grants to States $11,786 - 0
14.239 Home Investment Partnerships Program $10,551 - 0
11.473 Office for Coastal Management $7,100 - 0
16.606 State Criminal Alien Assistance Program $6,535 - 0
93.369 Acl Independent Living State Grants $4,614 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,508 - 0
97.008 Non-Profit Security Program $4,012 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $803 - 0
10.766 Community Facilities Loans and Grants $320 - 0

Contacts

Name Title Type
FMP7ZJT875M5 Carri-Lee Magalei Auditee
6846334155 Jon Haderlie, CPA Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: American Samoa Government uses a calculated rate approved by the DOI annually. The Territory of American Samoa (the “Territory”), for purposes of the financial statements, includes all of the funds of the primary government as defined by Governmental Accounting Standards Board. The Schedule of Expenditures of Federal Award (the “Schedule”) does not include assistance directly received by its component units: the American Samoa Power Authority, the American Samoa Community College, the American Samoa Telecommunications Authority, and the American Samoa Medical Center Authority. These component units file separate single audit reports with the Federal Audit Clearinghouse. Federal financial assistance received by the Development Bank of American Samoa, an organization related to the Territory, is also excluded from the Schedule of Expenditures of Federal Awards.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: American Samoa Government uses a calculated rate approved by the DOI annually. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Territory under programs of the federal government for the year ended September 30, 2023. The information in this schedule is presented in accordance 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). All federal awards received by the Territory are direct awards, there are no awards passed through from another entity. Because the schedule presents only a selected portion of the operations of the Territory, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Territory.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: American Samoa Government uses a calculated rate approved by the DOI annually. Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Territory has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.
Title: Loans Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: American Samoa Government uses a calculated rate approved by the DOI annually. The Territory had no Federal loans outstanding on September 30, 2023
Title: Passthrough Awards Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: American Samoa Government uses a calculated rate approved by the DOI annually. Each of the federal awards presenting on this Schedule of Expenditures of Federal Awards are directly received from the federal grantor.

Finding Details

Finding 2023-004 Special Tests and Provisions Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Agency – United States Department of Transportation Federal Program – CFDA 20.205 – Highway Planning and Construction Criteria: Based on requirements of the 2 CFR Part 200, Appendix XI Compliance Supplement for Highway Planning and Construction grants, there should be a quality assurance program in place, which monitors compliance with the grant requirements. Condition and context: The Territory does not currently have a quality assurance program in place for the Highway Planning and Construction grant. While there were no deviations noted in our sample, there are no monitoring controls in place to prevent, detect and correct potential misstatements on a timely basis. Cause: The Territory is currently working with the Federal Highway Administration to establish a quality assurance program, however it was not completed and implemented at year end. Effect: Potential noncompliance with grant requirements due to lack of monitoring controls and quality assurance in place. Questioned Costs: None Recommendation: The Territory should continue to work with the Federal Highway Administration to implement, a quality assurance program.
Finding 2023-005 – Federal Agency Review Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Agency – United States Department of Agriculture Food and Nutritional Service Federal Program – CFDA 10.555 – National School Lunch Program Criteria: From the USDA’s Food & Nutritional Services (FNS) review conducted in March 2019 over fiscal year 2018, nine findings remain open.   Condition and context: Within the USDA FNS report, issues or findings in the following areas were noted: • Capital Expenditures & Management • Civil Rights Training • Civil Rights Complaint Procedures • Inventory Management • Meal Counting, Record Keeping • Procurement • Reporting, Audit Tracking • Reporting, Allowable Costs • Special Dietary Accommodations Cause: Insufficient training and oversight of program personnel with respect to program requirements may have contributed to the lack of compliance with program requirements. Effect: The Territory is not in compliance with the USDA Food & Nutritional Service Requirements. Questioned costs: None Recommendation: The Territory should continue to implement the corrective action provided by the USDA FNS in their report dated March 28, 2019 and await subsequent audit by the USDA FNS for approval completeness of corrective action.
Finding 2023-006 Eligible Activities Control Deficiency in Internal Controls over Compliance; Noncompliance Federal Agency – United States Department of Transportation Federal Program – CFDA 20.218 – Federal Motor Carrier Safety Assistance Program (FMCSA) Criteria: Based on requirements of the 2 CFR Part 200 and the FMCSA Grants Management Manual, recipients are required to have policies and procedures in place to perform vehicle inspections in accordance with the grant provisions. Condition and context: The following findings were noted in the review conducted by the MCA grantor during 2022, and were still open during our review. 1-Written policies and procedures are not in place to comply with federal policy. 2-The American Samoa Department of Public Safety does not have policy for commercial vehicle inspections fully implemented. Cause: Misunderstanding on criteria to have written policies and procedures. Effect: Potential loss of participation in FMCSA in the future.   Questioned Costs: None Recommendation: The Territory should incorporate all policies and procedures required by FMCSA into a written document and perform training through the Department of Public Safety. This will satisfy the requirements of the FMCSA and also ensure that all public safety performing inspections are properly trained and aware of the requirements.
Finding 2023-004 Special Tests and Provisions Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Agency – United States Department of Transportation Federal Program – CFDA 20.205 – Highway Planning and Construction Criteria: Based on requirements of the 2 CFR Part 200, Appendix XI Compliance Supplement for Highway Planning and Construction grants, there should be a quality assurance program in place, which monitors compliance with the grant requirements. Condition and context: The Territory does not currently have a quality assurance program in place for the Highway Planning and Construction grant. While there were no deviations noted in our sample, there are no monitoring controls in place to prevent, detect and correct potential misstatements on a timely basis. Cause: The Territory is currently working with the Federal Highway Administration to establish a quality assurance program, however it was not completed and implemented at year end. Effect: Potential noncompliance with grant requirements due to lack of monitoring controls and quality assurance in place. Questioned Costs: None Recommendation: The Territory should continue to work with the Federal Highway Administration to implement, a quality assurance program.
Finding 2023-005 – Federal Agency Review Significant Deficiency in Internal Controls over Compliance; Noncompliance Federal Agency – United States Department of Agriculture Food and Nutritional Service Federal Program – CFDA 10.555 – National School Lunch Program Criteria: From the USDA’s Food & Nutritional Services (FNS) review conducted in March 2019 over fiscal year 2018, nine findings remain open.   Condition and context: Within the USDA FNS report, issues or findings in the following areas were noted: • Capital Expenditures & Management • Civil Rights Training • Civil Rights Complaint Procedures • Inventory Management • Meal Counting, Record Keeping • Procurement • Reporting, Audit Tracking • Reporting, Allowable Costs • Special Dietary Accommodations Cause: Insufficient training and oversight of program personnel with respect to program requirements may have contributed to the lack of compliance with program requirements. Effect: The Territory is not in compliance with the USDA Food & Nutritional Service Requirements. Questioned costs: None Recommendation: The Territory should continue to implement the corrective action provided by the USDA FNS in their report dated March 28, 2019 and await subsequent audit by the USDA FNS for approval completeness of corrective action.
Finding 2023-006 Eligible Activities Control Deficiency in Internal Controls over Compliance; Noncompliance Federal Agency – United States Department of Transportation Federal Program – CFDA 20.218 – Federal Motor Carrier Safety Assistance Program (FMCSA) Criteria: Based on requirements of the 2 CFR Part 200 and the FMCSA Grants Management Manual, recipients are required to have policies and procedures in place to perform vehicle inspections in accordance with the grant provisions. Condition and context: The following findings were noted in the review conducted by the MCA grantor during 2022, and were still open during our review. 1-Written policies and procedures are not in place to comply with federal policy. 2-The American Samoa Department of Public Safety does not have policy for commercial vehicle inspections fully implemented. Cause: Misunderstanding on criteria to have written policies and procedures. Effect: Potential loss of participation in FMCSA in the future.   Questioned Costs: None Recommendation: The Territory should incorporate all policies and procedures required by FMCSA into a written document and perform training through the Department of Public Safety. This will satisfy the requirements of the FMCSA and also ensure that all public safety performing inspections are properly trained and aware of the requirements.