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Corrective Action Plans

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Finding 1213543 (2024-037)
Material Weakness 2024
Government of Guam
GU
Equipment & Real Property Management Subrecipient Monitoring Reporting § 200.303 § 200.313
Finding No.: 2024-037 Equipment and Real Property Management Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director Implementation of a Fixed Assets Module as part of the new FMIS system that will help automate the tracking and reporting of Capital asse...
Finding No.: 2024-037 Equipment and Real Property Management Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director Implementation of a Fixed Assets Module as part of the new FMIS system that will help automate the tracking and reporting of Capital assets, is near completion with final testing in progress. DOA will update the SOP for the Fixed Assets for capital asset reporting accordingly. Review of Assets acquired in FY2024 was completed, with FY2025 in progress. As noted previously, the process is hampered by difficulties in recruiting personnel.
View Audit 400461
Finding 1213542 (2024-036)
Material Weakness 2024
Government of Guam
GU
Cash Management § 200.305
Finding No.: 2024-036 Cash Management Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Federal and Compliance section will establish a Standard Operating Procedure for drawdowns. As well as, conducting drawdowns daily to minimize the time betw...
Finding No.: 2024-036 Cash Management Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Federal and Compliance section will establish a Standard Operating Procedure for drawdowns. As well as, conducting drawdowns daily to minimize the time between the drawdowns of federal funds and the disbursement for federal program purposes.
View Audit 400461
Finding 1213537 (2024-035)
Material Weakness 2024
Government of Guam
GU
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.307
Finding No.: 2024-035 Program Income Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza, Director Guam EPA has implemented processes relevant to the monitoring and reconciliation of program income. As part of our Correction Action for the FY2023 ...
Finding No.: 2024-035 Program Income Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza, Director Guam EPA has implemented processes relevant to the monitoring and reconciliation of program income. As part of our Correction Action for the FY2023 audit, which is a repeat finding in FY2024, Guam EPA is attaching a sample report of all program income collected through the Transaction Processing System (TPS) to include external payments received by DOA. Also, variances not captured by this report, consisting of payments/transactions submitted directly to DOA via electronic method of payments, are being reconciled by our staff and DOA.
View Audit 400461
Finding 1213536 (2024-034)
Material Weakness 2024
Government of Guam
GU
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance
Finding No.: 2024-034 Period of Performance Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza, Director Request to DOA will require immediate collaboration between Guam EPA and DOA to gather, reconcile, and provide all supporting documentation t...
Finding No.: 2024-034 Period of Performance Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza, Director Request to DOA will require immediate collaboration between Guam EPA and DOA to gather, reconcile, and provide all supporting documentation to support compliance with the period of performance in question.
View Audit 400461
Finding 1213535 (2024-033)
Material Weakness 2024
Government of Guam
GU
Cash Management § 200.305
Finding No.: 2024-033 Cash Management Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza, Director Request to DOA will require immediate collaboration between Guam EPA and DOA, as all Guam EPA reimbursement requests are accompanied by the FGIA ba...
Finding No.: 2024-033 Cash Management Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza, Director Request to DOA will require immediate collaboration between Guam EPA and DOA, as all Guam EPA reimbursement requests are accompanied by the FGIA balance report and, currently, the GFMIS expenditure reports.
View Audit 400461
Finding 1213534 (2024-032)
Material Weakness 2024
Government of Guam
GU
Allowable Costs / Cost Principles § 200.403
Finding No.: 2024-032 Activities Allowed or Unallowed: Allowable Costs/Cost Principles Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza, Director Request to DOA will require immediate collaboration between Guam EPA and DOA to gather, reconcile,...
Finding No.: 2024-032 Activities Allowed or Unallowed: Allowable Costs/Cost Principles Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza, Director Request to DOA will require immediate collaboration between Guam EPA and DOA to gather, reconcile, and provide all documentation supporting compliance of allowable costs incurred during the federal award period of performance as specified in the terms and conditions of the federal award or in the approved extension.
View Audit 400461
Finding 1213533 (2024-031)
Material Weakness 2024
Government of Guam
GU
Subrecipient Monitoring § 200.332
Finding No.: 2024-031 Subrecipient Monitoring Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director BBMR will create Standard Operating Procedures as well as a checklist, to assist in the monitoring of subrecipient compliance.
Finding No.: 2024-031 Subrecipient Monitoring Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director BBMR will create Standard Operating Procedures as well as a checklist, to assist in the monitoring of subrecipient compliance.
View Audit 400461
Finding 1213532 (2024-030)
Material Weakness 2024
Government of Guam
GU
Reporting Subrecipient Monitoring Cash Management
Finding No.: 2024-030 Reporting Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director BBMR will work with DOA to make sure reports are submitted on time. BBMR will also retain documentation of submitted reports.
Finding No.: 2024-030 Reporting Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director BBMR will work with DOA to make sure reports are submitted on time. BBMR will also retain documentation of submitted reports.
View Audit 400461
Finding 1213531 (2024-029)
Material Weakness 2024
Government of Guam
GU
Matching / Level of Effort / Earmarking
Finding No.: 2024-029 Matching, Level of Effort, Earmarking Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance Septem...
Finding No.: 2024-029 Matching, Level of Effort, Earmarking Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance September 30, 2024.
View Audit 400461
Finding 1213530 (2024-028)
Material Weakness 2024
Government of Guam
GU
Subrecipient Monitoring § 200.332
Finding No.: 2024-028 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance September 30, 2024.
Finding No.: 2024-028 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance September 30, 2024.
View Audit 400461
Finding 1213529 (2024-027)
Material Weakness 2024
Government of Guam
GU
Procurement, Suspension & Debarment § 200.214 § 200.302
Finding No.: 2024-027 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director GSA will continue to verify vendor eligibility through SAM.gov prior to contract award. Documentation of the verification will be retaine...
Finding No.: 2024-027 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director GSA will continue to verify vendor eligibility through SAM.gov prior to contract award. Documentation of the verification will be retained in the procurement file for each transaction. GSA has revised IFB templates to include the required debarment and suspension certification language in accordance with 2 CFR 200.214. Effective immediately, all new contracts will include this clause prior to execution. For local vendors that may not appear in federal systems, GSA will require a debarment and suspension certification as part of the contracting process and maintain this documentation within the procurement record.
View Audit 400461
Finding 1213528 (2024-026)
Material Weakness 2024
Government of Guam
GU
Matching / Level of Effort / Earmarking
Finding No.: 2024-026 Matching, Level of Effort, Earmarking Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance September 30, 2024.
Finding No.: 2024-026 Matching, Level of Effort, Earmarking Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance September 30, 2024.
View Audit 400461
Finding 1213527 (2024-025)
Material Weakness 2024
Government of Guam
GU
Allowable Costs / Cost Principles § 200.403
Finding No.: 2024-025 Activities Allowed or Unallowed: Allowable Costs/Cost Principles Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Com...
Finding No.: 2024-025 Activities Allowed or Unallowed: Allowable Costs/Cost Principles Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance September 30, 2024.
View Audit 400461
Finding 1213526 (2024-024)
Material Weakness 2024
Government of Guam
GU
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.302 § 200.328 § 200.329
Finding No.: 2024-024 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing its federal grants management to ensure robust handover and succession plans are in place of future programs.
Finding No.: 2024-024 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing its federal grants management to ensure robust handover and succession plans are in place of future programs.
View Audit 400461
Finding 1213525 (2024-023)
Material Weakness 2024
Government of Guam
GU
Matching / Level of Effort / Earmarking § 200.303
Finding No.: 2024-023 Matching, Level of Effort, Earmarking Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing its federal grants management to ensure robust handover and succession plans are in place of future programs.
Finding No.: 2024-023 Matching, Level of Effort, Earmarking Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing its federal grants management to ensure robust handover and succession plans are in place of future programs.
View Audit 400461
Finding 1213524 (2024-022)
Material Weakness 2024
Government of Guam
GU
Reporting Subrecipient Monitoring Eligibility
Finding No.: 2024-022 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing its federal grants management to ensure robust handover and succession plans are in place of future programs.
Finding No.: 2024-022 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing its federal grants management to ensure robust handover and succession plans are in place of future programs.
View Audit 400461
Finding 1213523 (2024-021)
Material Weakness 2024
Government of Guam
GU
Allowable Costs / Cost Principles § 200.403
Finding No.: 2024-021 Activities Allowed or Unallowed: Allowable Costs/Cost Principles Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Com...
Finding No.: 2024-021 Activities Allowed or Unallowed: Allowable Costs/Cost Principles Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance September 30, 2024.
View Audit 400461
Finding 1213522 (2024-020)
Material Weakness 2024
Government of Guam
GU
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.329
Finding No.: 2024-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance September 30, 2024
Finding No.: 2024-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency disagrees with this finding. Please refer to a letter dated March 31, 2026, regarding Reports on Compliance September 30, 2024
View Audit 400461
Finding 1213521 (2024-019)
Material Weakness 2024
Government of Guam
GU
Matching / Level of Effort / Earmarking § 200.303
Finding No.: 2024-019 Matching, Level of Effort, Earmarking Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing the management of Federal Grants to ensure robust handover and succession plans are in place for future programs. ...
Finding No.: 2024-019 Matching, Level of Effort, Earmarking Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing the management of Federal Grants to ensure robust handover and succession plans are in place for future programs. The sudden passing of the ERA Program Coordinator directly impacted overall management of the program.
View Audit 400461
Finding 1213520 (2024-018)
Material Weakness 2024
Government of Guam
GU
Allowable Costs / Cost Principles Subrecipient Monitoring Eligibility § 200.403
Finding No.: 2024-018 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing the management of Federal Grants to ensure robust handover and succession plans are in place for future programs. The sudden passing of the ...
Finding No.: 2024-018 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director The Agency is reviewing the management of Federal Grants to ensure robust handover and succession plans are in place for future programs. The sudden passing of the ERA Program Coordinator directly impacted overall management of the program.
View Audit 400461
Finding 1213519 (2024-017)
Material Weakness 2024
Government of Guam
GU
Subrecipient Monitoring Eligibility
Finding No.: 2024-017 Eligibility Responding Agency: Department of Labor (DOL) Responsible Personnel: David M. Dell’Isola In June 2024, GDOL established a policy workgroup to modernize internal procedures. Consequently, the AJC-024-Selective Service Registration policy was updated and formally appro...
Finding No.: 2024-017 Eligibility Responding Agency: Department of Labor (DOL) Responsible Personnel: David M. Dell’Isola In June 2024, GDOL established a policy workgroup to modernize internal procedures. Consequently, the AJC-024-Selective Service Registration policy was updated and formally approved on August 12, 2024. This updated guidance was distributed to all American Job Center (AJC) staff and case managers on August 15, 2024, to ensure future consistency in documentation and eligibility overrides.
View Audit 400461
Finding 1213518 (2024-016)
Material Weakness 2024
Government of Guam
GU
Subrecipient Monitoring § 200.332
Finding No.: 2024-016 Subrecipient Monitoring Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director BBMR will create Standard Operating Procedures as well as a checklist, to assist in the monitoring of subrecipient compliance.
Finding No.: 2024-016 Subrecipient Monitoring Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director BBMR will create Standard Operating Procedures as well as a checklist, to assist in the monitoring of subrecipient compliance.
View Audit 400461
Finding 1213517 (2024-015)
Material Weakness 2024
Government of Guam
GU
Reporting Subrecipient Monitoring § 200.302 § 200.328 § 200.329
Finding No.: 2024-015 Reporting Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director BBMR will work with DOA to keep soft copies of submitted and approved Federal Financial Reports (FFR) on hand.
Finding No.: 2024-015 Reporting Responding Agency: Bureau of Budget and Management Research (BBMR) Responsible Personnel: Lester Carlson, Director BBMR will work with DOA to keep soft copies of submitted and approved Federal Financial Reports (FFR) on hand.
View Audit 400461
Finding 1213516 (2024-014)
Material Weakness 2024
Government of Guam
GU
Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313
Finding No.: 2024-014 Equipment and Real Property Management Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director Implementation of a Fixed Assets Module as part of the new FMIS system that will help automate the tracking and reporting of Capital asse...
Finding No.: 2024-014 Equipment and Real Property Management Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director Implementation of a Fixed Assets Module as part of the new FMIS system that will help automate the tracking and reporting of Capital assets, is near completion with final testing in progress. DOA will update the SOP for the Fixed Assets for capital asset reporting accordingly. Review of Assets acquired in FY2024 was completed, with FY2025 in progress. As noted previously, the process is hampered by difficulties in recruiting personnel.
View Audit 400461
Finding 1213515 (2024-013)
Material Weakness 2024
Government of Guam
GU
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.302 § 200.403 § 200.439
Finding No.: 2024-013 Allowable Costs/Cost Principles: Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director Agency disagrees with 2 out of the 3 findings. • Condition 1 regarding the Authorization To Proceed (ATP...
Finding No.: 2024-013 Allowable Costs/Cost Principles: Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director Agency disagrees with 2 out of the 3 findings. • Condition 1 regarding the Authorization To Proceed (ATP), as per the Grant and Cooperative Agreement and the Grant Terms and Conditions, it did not state that an ATP is required to begin work on the grant for D20AP00048 and D21AP10145.The Government complies with ATP requirements for grants which mandate such compliance. If the grant is silent, no ATP is required.. • Condition 2 GSA will continue to verify vendor eligibility through SAM.gov prior to contract award. Documentation of the verification will be retained in the procurement file for each transaction. • Condition 3 The necessary controls will be strengthened when the updated Federal Grant module is fully implemented.
View Audit 400461
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