FAC Explorer

Finding 1142155 (2022-011)

Material Weakness
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2025-06-22
Audit: 359422
Organization: Republic of the Marshall Islands (MH)
Auditor: Ernst & Young LLP

AI Summary

  • Core Issue: Grant funds were improperly passed to a subrecipient, violating the grant's terms.
  • Impacted Requirements: Subrecipient monitoring requirements are not being met, risking noncompliance.
  • Recommended Follow-Up: RepMar should establish strong internal controls to ensure compliance with grant terms.

Finding Text

Finding No.: 2022-011 Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Enewetak/Ujelang Local Government (EULG) Food and Agriculture Support Program Questioned Costs: $0 Area: Subrecipient Monitoring Criteria: The Notice of Grant Award states that funding is not to be sub-granted. Condition: Grant funds were passed through to a subrecipient, in violation of grant terms and without a subaward agreement. Refer to Finding No. 2022-002. Cause: RepMar lacks adequate internal control policies and procedures requiring monitoring and adherence with grant terms and conditions. Effect: RepMar is potentially in noncompliance with applicable subrecipient monitoring requirements. Recommendation: RepMar should implement adequate internal control policies and procedures requiring adherence with grant terms. Views of Responsible Officials: We agree with the finding and provide details in our Corrective Action Plan.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 565703 2022-001
    Significant Deficiency Repeat
  • 565704 2022-004
    Material Weakness Repeat
  • 565705 2022-005
    Significant Deficiency Repeat
  • 565706 2022-006
    Material Weakness Repeat
  • 565707 2022-009
    Material Weakness Repeat
  • 565708 2022-010
    Significant Deficiency Repeat
  • 565709 2022-002
    Material Weakness
  • 565710 2022-005
    Material Weakness
  • 565711 2022-007
    Material Weakness
  • 565712 2022-009
    Material Weakness
  • 565713 2022-011
    Material Weakness
  • 565714 2022-003
    Material Weakness Repeat
  • 565715 2022-005
    Material Weakness
  • 565716 2022-008
    Material Weakness Repeat
  • 565717 2022-009
    Material Weakness Repeat
  • 565718 2022-003
    Material Weakness Repeat
  • 565719 2022-005
    Material Weakness
  • 565720 2022-008
    Material Weakness Repeat
  • 565721 2022-009
    Material Weakness Repeat
  • 1142145 2022-001
    Significant Deficiency Repeat
  • 1142146 2022-004
    Material Weakness Repeat
  • 1142147 2022-005
    Significant Deficiency Repeat
  • 1142148 2022-006
    Material Weakness Repeat
  • 1142149 2022-009
    Material Weakness Repeat
  • 1142150 2022-010
    Significant Deficiency Repeat
  • 1142151 2022-002
    Material Weakness
  • 1142152 2022-005
    Material Weakness
  • 1142153 2022-007
    Material Weakness
  • 1142154 2022-009
    Material Weakness
  • 1142156 2022-003
    Material Weakness Repeat
  • 1142157 2022-005
    Material Weakness
  • 1142158 2022-008
    Material Weakness Repeat
  • 1142159 2022-009
    Material Weakness Repeat
  • 1142160 2022-003
    Material Weakness Repeat
  • 1142161 2022-005
    Material Weakness
  • 1142162 2022-008
    Material Weakness Repeat
  • 1142163 2022-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.57M
84.027 Special Education Grants to States $1.91M
93.268 Immunization Cooperative Agreements $1.07M
17.225 Unemployment Insurance $821,936
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $753,281
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $643,583
10.582 Fresh Fruit and Vegetable Program $584,706
11.460 Special Oceanic and Atmospheric Projects $439,312
15.904 Historic Preservation Fund Grants-in-Aid $423,284
93.069 Public Health Emergency Preparedness $407,951
15.875 Economic, Social, and Political Development of the Territories $290,106
93.945 Assistance Programs for Chronic Disease Prevention and Control $251,776
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $241,580
93.994 Maternal and Child Health Services Block Grant to the States $225,394
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $209,308
84.325P The Republic of the Marshall Islands Teacher Retention Project $209,144
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $199,155
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $175,234
93.217 Family Planning Services $83,726
93.917 Hiv Care Formula Grants $78,330
45.310 Grants to States $51,863
10.664 Cooperative Forestry Assistance $43,035
93.110 Maternal and Child Health Federal Consolidated Programs $37,826
93.991 Preventive Health and Health Services Block Grant $36,139
97.042 Emergency Management Performance Grants $23,639
93.495 Community Health Workers for Public Health Response and Resilient $9,568
93.958 Block Grants for Community Mental Health Services $3,708
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,995