FAC Explorer

Finding 1089684 (2021-008)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2021
Accepted
2024-12-05
Audit: 331185
Organization: Republic of Palau (PW)
Auditor: Ernst & Young (cnmi) INC

AI Summary

  • Core Issue: The Republic did not report $251,270 worth of federally funded vaccines in its financial statements.
  • Impacted Requirements: This oversight violates CDC guidelines on reporting vaccine values as expenditures under federal awards.
  • Recommended Follow-Up: Improve monitoring controls and ensure staff understand agency program requirements to prevent future noncompliance.

Finding Text

Finding No.: 2021-008 Federal Agency: U.S. Department of Health and Human Services AL Program: 93.268 Immunization Cooperative Agreements Federal Award No.: 6 NH23IP922576-01-02, 5 NH23IP922576-02-00, 6 NH23IP922576-02-01, 6 NH23IP922576-02-03 6 NH23IP922576-02-05, 5 NH23IP922576-03-00 Area: Other Information Questioned Costs: $0 Criteria: In accordance with applicable information requirements, the Centers for Disease Control and Prevention (CDC) advises each grantee of the value of all federally funded vaccines distributed, in lieu of cash, directly to the grantee and/or on behalf of the grantee to vaccinating providers located in the grantee’s geographical area. The annual dollar value of federally funded vaccines should be treated by the grantee as expenditures under a federal award for the purposes of determining audit coverage and reporting on the Schedule of Expenditures of Federal Awards. Condition: The Republic failed to report the annual dollar value of the vaccines received from the CDC, amounting to $251,270, in its Schedule of Expenditures of Federal Awards for Fiscal Year 2021. Cause: The Republic did not effectively monitor compliance with the applicable other information requirements. Effect: The Republic is in noncompliance with the applicable other information requirements. A potential misstatement of federal expenditures within the Schedule of Expenditures of Federal Awards, basic financial statements, or related disclosures could exist undetected and uncorrected. No questioned cost is presented, as such potential misstatements were mitigated through the proposed audit adjustment. Recommendation: The Republic should strengthen its monitoring controls over applicable other information requirements. Responsible personnel should obtain an understanding of the agency program requirements in the OMB Compliance Supplement. Views of Responsible Officials: The Republic’s Corrective Action Plan does not indicate disagreement and provides planned corrective action.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 513237 2021-003
    Material Weakness
  • 513238 2021-004
    Significant Deficiency
  • 513239 2021-005
    Material Weakness
  • 513240 2021-006
    Significant Deficiency
  • 513241 2021-007
    Material Weakness Repeat
  • 513242 2021-008
    Significant Deficiency
  • 1089679 2021-003
    Material Weakness
  • 1089680 2021-004
    Significant Deficiency
  • 1089681 2021-005
    Material Weakness
  • 1089682 2021-006
    Significant Deficiency
  • 1089683 2021-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.225 Unemployment Insurance $16.21M
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $3.41M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.18M
93.224 Community Health Centers $1.11M
84.027 Special Education Grants to States $1.07M
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $951,612
12.U00 Maritime Domain Awareness Radars $883,200
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $881,358
93.268 Immunization Cooperative Agreements $862,040
84.256 Territories and Freely Associated States Education Grant Program $739,210
11.460 Special Oceanic and Atmospheric Projects $641,624
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $370,344
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $368,303
93.069 Public Health Emergency Preparedness $304,241
93.889 National Bioterrorism Hospital Preparedness Program $288,139
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $193,771
17.278 Wioa Dislocated Worker Formula Grants $177,030
93.217 Family Planning Services $174,995
84.048 Career and Technical Education -- Basic Grants to States $171,191
93.251 Universal Newborn Hearing and Screening $142,414
17.259 Wioa Youth Activities $141,249
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $137,757
93.994 Maternal and Child Health Services Block Grant to the States $116,202
93.945 Assistance Programs for Chronic Disease Prevention and Control $83,315
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. $70,798
45.310 Grants to States $68,225
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $67,437
93.127 Emergency Medical Services for Children $64,963
17.258 Wioa Adult Program $51,160
84.002 Adult Education - Basic Grants to States $39,911
93.110 Maternal and Child Health Federal Consolidated Programs $38,988
10.766 Community Facilities Loans and Grants $38,444
93.991 Preventive Health and Health Services Block Grant $25,240
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $18,118
93.261 Scaling the National Diabetes Prevention Program to Priority Populations $8,385
93.788 Opioid Str $5,233
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,243
93.958 Block Grants for Community Mental Health Services $3,898
93.917 Hiv Care Formula Grants $3,178
15.875 Economic, Social, and Political Development of the Territories $-15.00M