Audit 364317

FY End
2023-09-30
Total Expended
$8.77M
Findings
48
Programs
20
Organization: State of Kosrae (FM)
Year: 2023 Accepted: 2025-08-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
573671 2023-001 Significant Deficiency - AB
573672 2023-001 Significant Deficiency - AB
573673 2023-001 Significant Deficiency - AB
573674 2023-001 Significant Deficiency - AB
573675 2023-001 Significant Deficiency - AB
573676 2023-001 Significant Deficiency - AB
573677 2023-001 Significant Deficiency - AB
573678 2023-001 Significant Deficiency - AB
573679 2023-002 Material Weakness - I
573680 2023-002 Material Weakness - I
573681 2023-002 Material Weakness - I
573682 2023-002 Material Weakness - I
573683 2023-002 Material Weakness - I
573684 2023-002 Material Weakness - I
573685 2023-002 Material Weakness - I
573686 2023-002 Material Weakness - I
573687 2023-003 Significant Deficiency - L
573688 2023-003 Significant Deficiency - L
573689 2023-003 Significant Deficiency - L
573690 2023-003 Significant Deficiency - L
573691 2023-003 Significant Deficiency - L
573692 2023-003 Significant Deficiency - L
573693 2023-003 Significant Deficiency - L
573694 2023-003 Significant Deficiency - L
1150113 2023-001 Significant Deficiency - AB
1150114 2023-001 Significant Deficiency - AB
1150115 2023-001 Significant Deficiency - AB
1150116 2023-001 Significant Deficiency - AB
1150117 2023-001 Significant Deficiency - AB
1150118 2023-001 Significant Deficiency - AB
1150119 2023-001 Significant Deficiency - AB
1150120 2023-001 Significant Deficiency - AB
1150121 2023-002 Material Weakness - I
1150122 2023-002 Material Weakness - I
1150123 2023-002 Material Weakness - I
1150124 2023-002 Material Weakness - I
1150125 2023-002 Material Weakness - I
1150126 2023-002 Material Weakness - I
1150127 2023-002 Material Weakness - I
1150128 2023-002 Material Weakness - I
1150129 2023-003 Significant Deficiency - L
1150130 2023-003 Significant Deficiency - L
1150131 2023-003 Significant Deficiency - L
1150132 2023-003 Significant Deficiency - L
1150133 2023-003 Significant Deficiency - L
1150134 2023-003 Significant Deficiency - L
1150135 2023-003 Significant Deficiency - L
1150136 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $573,407 - 0
15.875 Economic, Social, and Political Development of the Territories $386,005 Yes 3
93.959 Block Grants for Prevention and Treatment of Substance Abuse $114,055 - 0
93.268 Immunization Cooperative Agreements $69,135 - 0
10.664 Cooperative Forestry Assistance $54,516 - 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. $44,847 - 0
15.904 Historic Preservation Fund Grants-in-Aid $43,835 - 0
93.994 Maternal and Child Health Services Block Grant to the States $36,851 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $30,410 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $28,705 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $24,531 - 0
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $19,098 - 0
93.958 Block Grants for Community Mental Health Services $18,463 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $16,918 - 0
93.788 Opioid Str $15,463 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $13,835 - 0
93.069 Public Health Emergency Preparedness $5,101 - 0
93.217 Family Planning Services $4,746 - 0
10.676 Forest Legacy Program $232 - 0
93.991 Preventive Health and Health Services Block Grant $0 - 0

Contacts

Name Title Type
TY8BFGRQTED7 Lona Esau Auditee
6913703400 James N. Whitt Auditor
No contacts on file

Notes to SEFA

Title: 1. Scope Accounting Policies: Basis of Accounting Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, consistent with the manner in which the State maintains its accounting records. All expenditures and capital outlays that represent the federal share are reported as expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented, where available. Reporting Entity For purposes of complying with the Single Audit Act of 1984, as amended in 1996, the State’s reporting entity is defined in Note 1 to its September 30, 2023 basic financial statements; and all of the discretely presented component units are excluded and did not expend federal awards during the year ended September 30, 2023. Accordingly, the accompanying Schedule presents the federal award programs administered by the State, as defined above, for the year ended September 30, 2023.Matching Costs Matching costs, i.e., the non-federal share of certain program costs, are not included in the accompanying Schedule. Indirect Cost Allocation The State did not receive any indirect cost allocation. The State did not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance and did not charge indirect costs against federal programs. De Minimis Rate Used: N Rate Explanation: The State did not receive any indirect cost allocation. The State did not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance and did not charge indirect costs against federal programs. The State is one of the four States of the Federated States of Micronesia. All significant operations of the State are included in the scope of the Single Audit. The U.S. Department of the Interior has been designated as the State's cognizant agency for the Single Audit.
Title: 2. Basis of Presentation Accounting Policies: Basis of Accounting Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, consistent with the manner in which the State maintains its accounting records. All expenditures and capital outlays that represent the federal share are reported as expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented, where available. Reporting Entity For purposes of complying with the Single Audit Act of 1984, as amended in 1996, the State’s reporting entity is defined in Note 1 to its September 30, 2023 basic financial statements; and all of the discretely presented component units are excluded and did not expend federal awards during the year ended September 30, 2023. Accordingly, the accompanying Schedule presents the federal award programs administered by the State, as defined above, for the year ended September 30, 2023.Matching Costs Matching costs, i.e., the non-federal share of certain program costs, are not included in the accompanying Schedule. Indirect Cost Allocation The State did not receive any indirect cost allocation. The State did not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance and did not charge indirect costs against federal programs. De Minimis Rate Used: N Rate Explanation: The State did not receive any indirect cost allocation. The State did not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance and did not charge indirect costs against federal programs. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the State 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). Because the Schedule presents only a selected portion of the operations of the State, it is not intended to and does not present the financial positions or changes in financial positions of the State.
Title: 3. Summary of Significant Accounting Policies Accounting Policies: Basis of Accounting Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, consistent with the manner in which the State maintains its accounting records. All expenditures and capital outlays that represent the federal share are reported as expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented, where available. Reporting Entity For purposes of complying with the Single Audit Act of 1984, as amended in 1996, the State’s reporting entity is defined in Note 1 to its September 30, 2023 basic financial statements; and all of the discretely presented component units are excluded and did not expend federal awards during the year ended September 30, 2023. Accordingly, the accompanying Schedule presents the federal award programs administered by the State, as defined above, for the year ended September 30, 2023.Matching Costs Matching costs, i.e., the non-federal share of certain program costs, are not included in the accompanying Schedule. Indirect Cost Allocation The State did not receive any indirect cost allocation. The State did not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance and did not charge indirect costs against federal programs. De Minimis Rate Used: N Rate Explanation: The State did not receive any indirect cost allocation. The State did not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance and did not charge indirect costs against federal programs. Basis of Accounting Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, consistent with the manner in which the State maintains its accounting records. All expenditures and capital outlays that represent the federal share are reported as expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented, where available. Reporting Entity For purposes of complying with the Single Audit Act of 1984, as amended in 1996, the State’s reporting entity is defined in Note 1 to its September 30, 2023 basic financial statements; and all of the discretely presented component units are excluded and did not expend federal awards during the year ended September 30, 2023. Accordingly, the accompanying Schedule presents the federal award programs administered by the State, as defined above, for the year ended September 30, 2023. Matching Costs Matching costs, i.e., the non-federal share of certain program costs, are not included in the accompanying Schedule. Indirect Cost Allocation The State did not receive any indirect cost allocation. The State did not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance and did not charge indirect costs against federal programs.

Finding Details

Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Allowable Costs/Costs Principles Questioned Costs: $7,080 Criteria: In accordance with grant award D23AF00012, Compact Sector Grant assistance may not be obligated for international travel during Fiscal Year 2023. Condition: For 1 (or 5%) of 21 samples tested, Compact Sector Grant assistance was used for international travel. Sector Grant Acct_Num FY23 Expenditure D23AF00012 10-90-92-10195-23-8331 $7,080 Cause: The State did not effectively enforce monitoring controls over compliance with allowable costs/cost principles requirements as stipulated in the grant awards. Effect: The State is in noncompliance with the applicable allowable costs/cost principles requirements, and total questioned costs of $7,080 are reported because the projected questioned costs exceed the $25,000 threshold. Recommendation: Responsible personnel should take steps to verify that Compact Sector Grant assistance is used for allowable purposes and in line with grant award D23AF00012. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.
Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.