Finding 1099828 (2023-026)

Material Weakness Repeat Finding
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2025-02-16
Audit: 342645
Organization: Government of Guam (GU)

AI Summary

  • Core Issue: GovGuam has not conducted the required physical inventory and reconciliation of equipment since January 2016, leading to noncompliance with federal management requirements.
  • Impacted Requirements: Federal guidelines mandate a biannual inventory and detailed property records, which GovGuam has failed to maintain, affecting asset management.
  • Recommended Follow-Up: Complete the overdue inventory and reconciliation, develop a corrective action plan with timelines, and ensure proper training and coordination among agencies for better property management.

Finding Text

Finding No.: 2023-026 Federal Agency: U.S. Department of Health and Human Services AL Program: 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award No.: Various Area: Equipment and Real Property Management Questioned Costs: $0 Criteria: In accordance with the applicable equipment management requirements, grantees that acquire equipment with Federal funds are required to perform a physical inventory of the property and reconcile results with property records at least once every two years. Such property records must be maintained that include a description of the property, a serial number or other identification number, the source of property, who holds title, the acquisition date and cost of the property, percentage of Federal participation in the cost of the property, the location, use and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. In addition, adequate maintenance procedures must be established to keep the property in good condition. Condition: GovGuam’s most recent comprehensive physical inventory of its property was in January 2016; however, the required reconciliation was not completed. As of September 30, 2023, the required biannual physical inventory and reconciliation were not performed. We are unable to assess the overall cumulative monetary value of this deficiency. However, the table below summarizes the level of total capital outlays for the program over the past five years. See the Notes to the SEFA for chart/table. Cause: The processes over inventory, maintenance and reconciliation of capital assets are not routine. Government of Guam requires more funding and human resources to fully implement and develop a useful capital asset management system. Effect: GovGuam is in noncompliance with applicable equipment and real property management requirements. The underlying capital outlays are not considered questioned costs, as we are unable to quantify the extent of noncompliance. Government of Guam Schedule of Findings and Questioned Costs, continued 74 Finding No.: 2023-026, continued Federal Agency: U.S. Department of Health and Human Services AL Program: 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award No.: Various Area: Equipment and Real Property Management Questioned Costs: $0 Identification as a Repeat Finding: 2022-008 Recommendation: GovGuam should complete the required biannual physical inventory and reconciliations and should consider developing a more detailed corrective action plan with timetables for completing planned actions, such as processing required reconciliations and reports, training personnel and coordinating with other governmental units on property management requirements. Views of Responsible Officials: Implementation of a Fixed Assets Module as part of the new FMIS system is near completion which will help automate the tracking and reporting of capital assets. DOA will update the SOP for the Fixed Assets for capital asset reporting accordingly. In addition, the Agency will require all line agencies to designate a property manager to periodically track tagged assets on a revolving basis. Review of Assets acquired in FY2023 was completed, with FY2024 in progress. As noted previously, the process is hampered by difficulties in recruiting personnel.

Categories

Equipment & Real Property Management Reporting

Other Findings in this Audit

  • 523346 2023-008
    Material Weakness
  • 523347 2023-008
    Material Weakness
  • 523348 2023-008
    Material Weakness
  • 523349 2023-009
    Material Weakness Repeat
  • 523350 2023-009
    Material Weakness Repeat
  • 523351 2023-009
    Material Weakness Repeat
  • 523352 2023-010
    Material Weakness
  • 523353 2023-011
    Material Weakness Repeat
  • 523354 2023-012
    Material Weakness Repeat
  • 523355 2023-013
    Significant Deficiency
  • 523356 2023-014
    Significant Deficiency Repeat
  • 523357 2023-015
    Significant Deficiency
  • 523358 2023-016
    Significant Deficiency Repeat
  • 523359 2023-017
    Material Weakness Repeat
  • 523360 2023-018
    Significant Deficiency Repeat
  • 523361 2023-019
    Material Weakness
  • 523362 2023-020
    Material Weakness
  • 523363 2023-021
    Significant Deficiency
  • 523364 2023-022
    Material Weakness
  • 523365 2023-023
    Material Weakness
  • 523366 2023-024
    Material Weakness
  • 523367 2023-025
    Material Weakness
  • 523368 2023-028
    Significant Deficiency
  • 523369 2023-028
    Significant Deficiency
  • 523370 2023-028
    Significant Deficiency
  • 523371 2023-029
    Significant Deficiency
  • 523372 2023-029
    Significant Deficiency
  • 523373 2023-029
    Significant Deficiency
  • 523374 2023-030
    Material Weakness Repeat
  • 523375 2023-030
    Material Weakness Repeat
  • 523376 2023-030
    Material Weakness Repeat
  • 523377 2023-031
    Material Weakness
  • 523378 2023-031
    Material Weakness
  • 523379 2023-031
    Material Weakness
  • 523380 2023-032
    Significant Deficiency
  • 523381 2023-032
    Significant Deficiency
  • 523382 2023-032
    Significant Deficiency
  • 523383 2023-033
    Significant Deficiency Repeat
  • 523384 2023-034
    Significant Deficiency Repeat
  • 523385 2023-026
    Material Weakness Repeat
  • 523386 2023-026
    Material Weakness Repeat
  • 523387 2023-027
    Material Weakness Repeat
  • 523388 2023-027
    Material Weakness Repeat
  • 1099788 2023-008
    Material Weakness
  • 1099789 2023-008
    Material Weakness
  • 1099790 2023-008
    Material Weakness
  • 1099791 2023-009
    Material Weakness Repeat
  • 1099792 2023-009
    Material Weakness Repeat
  • 1099793 2023-009
    Material Weakness Repeat
  • 1099794 2023-010
    Material Weakness
  • 1099795 2023-011
    Material Weakness Repeat
  • 1099796 2023-012
    Material Weakness Repeat
  • 1099797 2023-013
    Significant Deficiency
  • 1099798 2023-014
    Significant Deficiency Repeat
  • 1099799 2023-015
    Significant Deficiency
  • 1099800 2023-016
    Significant Deficiency Repeat
  • 1099801 2023-017
    Material Weakness Repeat
  • 1099802 2023-018
    Significant Deficiency Repeat
  • 1099803 2023-019
    Material Weakness
  • 1099804 2023-020
    Material Weakness
  • 1099805 2023-021
    Significant Deficiency
  • 1099806 2023-022
    Material Weakness
  • 1099807 2023-023
    Material Weakness
  • 1099808 2023-024
    Material Weakness
  • 1099809 2023-025
    Material Weakness
  • 1099810 2023-028
    Significant Deficiency
  • 1099811 2023-028
    Significant Deficiency
  • 1099812 2023-028
    Significant Deficiency
  • 1099813 2023-029
    Significant Deficiency
  • 1099814 2023-029
    Significant Deficiency
  • 1099815 2023-029
    Significant Deficiency
  • 1099816 2023-030
    Material Weakness Repeat
  • 1099817 2023-030
    Material Weakness Repeat
  • 1099818 2023-030
    Material Weakness Repeat
  • 1099819 2023-031
    Material Weakness
  • 1099820 2023-031
    Material Weakness
  • 1099821 2023-031
    Material Weakness
  • 1099822 2023-032
    Significant Deficiency
  • 1099823 2023-032
    Significant Deficiency
  • 1099824 2023-032
    Significant Deficiency
  • 1099825 2023-033
    Significant Deficiency Repeat
  • 1099826 2023-034
    Significant Deficiency Repeat
  • 1099827 2023-026
    Material Weakness Repeat
  • 1099829 2023-027
    Material Weakness Repeat
  • 1099830 2023-027
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.551 Supplemental Nutrition Assistance Program $179.69M
93.778 Medical Assistance Program $163.68M
21.027 Coronavirus State and Local Fiscal Recovery Funds $80.57M
15.875 Economic, Social, and Political Development of the Territories $17.23M
93.575 Child Care and Development Block Grant $16.51M
84.425 Education Stabilization Fund $13.39M
21.023 Emergency Rental Assistance Program $12.23M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $8.47M
93.563 Child Support Services $7.56M
21.026 Homeowner Assistance Fund $6.97M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $5.95M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $3.89M
10.542 Pandemic Ebt Food Benefits $3.36M
93.667 Social Services Block Grant $3.13M
66.600 Environmental Protection Consolidated Grants for the Insular Areas - Program Support $3.13M
12.618 Community Economic Adjustment Assistance for Establishment Or Expansion of A Military Installation $3.00M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.76M
93.224 Community Health Centers $2.34M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.07M
15.605 Sport Fish Restoration $1.77M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.77M
11.031 Broadband Infrastructure Program $1.73M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.70M
93.767 Children's Health Insurance Program $1.33M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1.26M
93.434 Every Student Succeeds Act/preschool Development Grants $1.24M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.20M
93.560 Payments to Territories � Adults $1.20M
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $1.13M
16.575 Crime Victim Assistance $1.13M
15.611 Wildlife Restoration and Basic Hunter Education and Safety $1.11M
17.278 Wioa Dislocated Worker Formula Grants $1.09M
16.554 National Criminal History Improvement Program (nchip) $1.05M
97.042 Emergency Management Performance Grants $992,078
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $979,407
11.419 Coastal Zone Management Administration Awards $967,081
12.600 Community Investment $954,188
17.258 Wioa Adult Program $951,849
15.615 Cooperative Endangered Species Conservation Fund $920,362
17.259 Wioa Youth Activities $852,837
17.225 Unemployment Insurance $845,048
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $795,957
21.029 Coronavirus Capital Projects Fund $759,030
20.205 Highway Planning and Construction $739,787
17.235 Senior Community Service Employment Program $738,890
32.006 Covid-19 Telehealth Program $722,000
93.268 Immunization Cooperative Agreements $688,898
97.067 Homeland Security Grant Program $682,108
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $670,406
94.006 Americorps State and National 94.006 $668,265
12.404 National Guard Challenge Program $656,071
93.069 Public Health Emergency Preparedness $625,554
15.622 Sportfishing and Boating Safety Act $624,680
20.600 State and Community Highway Safety $596,052
20.509 Formula Grants for Rural Areas and Tribal Transit Program $548,485
97.012 Boating Safety Financial Assistance $540,500
16.588 Violence Against Women Formula Grants $539,159
93.994 Maternal and Child Health Services Block Grant to the States $534,338
93.558 Temporary Assistance for Needy Families $527,907
94.003 Americorps State Commissions Support Grant $487,020
11.482 Coral Reef Conservation Program $451,855
16.812 Second Chance Act Reentry Initiative $433,779
16.710 Public Safety Partnership and Community Policing Grants $428,675
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $420,263
20.218 Motor Carrier Safety Assistance $410,085
81.041 State Energy Program $405,774
81.042 Weatherization Assistance for Low-Income Persons $400,876
45.025 Promotion of the Arts Partnership Agreements $394,827
15.904 Historic Preservation Fund Grants-in-Aid $394,199
93.587 Promote the Survival and Continuing Vitality of Native American Languages $390,844
93.053 Nutrition Services Incentive Program $387,873
93.052 National Family Caregiver Support, Title Iii, Part E $374,467
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. $372,903
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $368,392
17.207 Employment Service/wagner-Peyser Funded Activities $360,338
17.285 Registered Apprenticeship $353,984
93.590 Community-Based Child Abuse Prevention Grants $350,000
17.504 Consultation Agreements $342,638
16.034 Coronavirus Emergency Supplemental Funding Program $341,416
11.467 Meteorologic and Hydrologic Modernization Development $319,599
93.630 Developmental Disabilities Basic Support and Advocacy Grants $312,594
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $303,406
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $294,709
16.585 Treatment Court Discretionary Grant Program $285,026
93.917 Hiv Care Formula Grants $273,676
93.991 Preventive Health and Health Services Block Grant $245,238
93.495 Community Health Workers for Public Health Response and Resilient $236,135
93.889 National Bioterrorism Hospital Preparedness Program $214,476
10.664 Cooperative Forestry Assistance $206,774
93.788 Opioid Str $205,335
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $198,460
10.766 Community Facilities Loans and Grants $188,159
97.039 Hazard Mitigation Grant $181,345
93.336 Behavioral Risk Factor Surveillance System $177,137
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $174,581
11.035 Broadband Equity, Access, and Deployment Program $171,937
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $165,154
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $165,055
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $147,276
16.750 Support for Adam Walsh Act Implementation Grant Program $146,979
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $144,773
93.217 Family Planning Services $144,415
16.922 Equitable Sharing Program $132,894
17.801 Jobs for Veterans State Grants $126,245
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $125,000
10.179 Micro-Grants for Food Security Program $124,861
93.127 Emergency Medical Services for Children $123,769
16.735 Prea Program: Strategic Support for Prea Implementation $122,943
11.307 Economic Adjustment Assistance $116,864
93.597 Grants to States for Access and Visitation Programs $110,103
17.700 Women's Bureau $109,486
93.499 Low Income Household Water Assistance Program $106,295
10.578 Wic Grants to States (wgs) $100,000
10.170 Specialty Crop Block Grant Program - Farm Bill $99,125
97.032 Crisis Counseling $97,927
45.310 Grants to States $94,501
94.008 Americorps Commission Investment Fund 94.008 $91,023
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $89,608
15.634 State Wildlife Grants $87,861
16.593 Residential Substance Abuse Treatment for State Prisoners $74,758
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $73,807
93.387 National and State Tobacco Control Program $71,607
20.602 Occupant Protection Incentive Grants $69,576
16.017 Sexual Assault Services Formula Program $65,938
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $65,685
17.002 Labor Force Statistics $61,217
16.828 Swift, Certain, and Fair Supervision Program: Applying the Principles Behind Project Hope $60,791
93.324 State Health Insurance Assistance Program $57,891
17.005 Compensation and Working Conditions $56,168
93.150 Projects for Assistance in Transition From Homelessness (path) $54,228
16.540 Juvenile Justice and Delinquency Prevention $49,414
11.437 Pacific Fisheries Data Program $46,420
20.530 Public Transportation Innovation $42,283
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $38,920
93.504 Family-To-Family Health Information Centers $36,125
10.025 Plant and Animal Disease, Pest Control, and Animal Care $35,510
11.032 State Digital Equity Planning and Capacity Grant $34,561
93.747 Elder Abuse Prevention Interventions Program $30,779
93.007 Public Awareness Campaigns on Embryo Adoption $29,117
11.407 Interjurisdictional Fisheries Act of 1986 $27,217
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $27,151
93.645 Stephanie Tubbs Jones Child Welfare Services Program $25,960
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $24,483
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $24,073
93.165 Grants to States for Loan Repayment $23,988
93.110 Maternal and Child Health Federal Consolidated Programs $21,263
10.698 State & Private Forestry Cooperative Fire Assistance $19,144
11.472 Unallied Science Program $15,761
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $14,126
15.663 Nfwf-Usfws Conservation Partnership $13,052
93.982 Mental Health Disaster Assistance and Emergency Mental Health $12,782
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $9,949
11.452 Unallied Industry Projects $9,086
10.537 Supplemental Nutrition Assistance Program (snap) Employment and Training (e&t) Data and Technical Assistance Grants $8,739
15.626 Enhanced Hunter Education and Safety $7,416
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $7,344
16.754 Harold Rogers Prescription Drug Monitoring Program $6,848
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $5,567
17.273 Temporary Labor Certification for Foreign Workers $5,000
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $4,616
11.454 Unallied Management Projects $4,373
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $3,992
97.008 Non-Profit Security Program $3,448
97.082 Earthquake State Assistance $2,760
84.177 Rehabilitation Services Independent Living Services for Older Individuals Who Are Blind $1,824
16.043 Veterans Treatment Court Discretionary Grant Program $1,819
93.945 Assistance Programs for Chronic Disease Prevention and Control $1,803
93.669 Child Abuse and Neglect State Grants $1,148
93.958 Block Grants for Community Mental Health Services $500
16.320 Services for Trafficking Victims $0
17.281 Wioa Dislocated Worker National Reserve Technical Assistance and Training $0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $0
21.016 Equitable Sharing $0
21.019 Coronavirus Relief Fund $0
16.576 Crime Victim Compensation $-7,272