Finding 1142161 (2022-005)

Material Weakness
Requirement
H
Questioned Costs
$1
Year
2022
Accepted
2025-06-22
Audit: 359422

AI Summary

  • Core Issue: RepMar is not following grant agreement rules regarding the period of performance, leading to uncertainty about costs charged to various programs.
  • Impacted Requirements: Compliance with grant agreements is compromised, affecting expenditures for programs under ALN 15.875 and ALN 93.323.
  • Recommended Follow-Up: RepMar should establish better internal controls to ensure all grant agreements are kept and that each grant has a unique cost center.

Finding Text

Finding No.: 2022-005 Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Compact Sector Grants Questioned Costs: $ Undeterminable 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: $ Undeterminable Federal Agency: U.S. Department of Health and Human Services AL Program: 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Award No.: NU50CK000558 Questioned Costs: $ Undeterminable Area: Period of Performance Criteria: Grant agreements stipulate the period of performance during which time only costs resulting from obligations of the funding period may be charged. Condition 1: For $573,068 of $31,492,268 in total ALN 15.875 (Compact Sector Grants) expenditures, compliance with period of performance requirements for nine cost centers (CC #s CJ8386, CK6028, CK8113, CK8171, CL6030, CL6031, CL8126, CL8171 and CL8401) could not be ascertained due to lack of underlying grant agreements. Condition 2: For $2,126,731 of $2,199,010 in total expenditures for ALN 15.875 (EULG Food and Agriculture Support Program), such were charged to a single cost center (CM6226) that relates to two grant agreements with different periods of performance. Compliance with period of performance requirements regarding costs totaling $826,606 related to award no. D22AF00084-00 could not be ascertained. Condition 3: For $1,628,416 of $2,880,710 in total expenditures for ALN 93.323 (Epidemiology and Laboratory Capacity for Infectious Diseases), compliance with period of performance requirements for five cost centers (CC #s FK7609, FL7615, FL7616, FN7610 and FN7618) could not be ascertained due to lack of underlying grant agreements. Cause: RepMar lacks adequate internal control policies and procedures requiring retention of all grant agreements and creation of a unique cost center for each grant award. Effect: RepMar is potentially in noncompliance with applicable period of performance requirements. Questioned costs, if any, that may result from the above conditions, are not determinable. Identification as a Repeat Finding: Finding No. 2021-004 (ALN 15.875 Compact Sector Grant) Recommendation: RepMar should implement adequate internal control policies and procedures requiring retention of all grant agreements and creation of a unique cost center for each grant award. Views of Responsible Officials: We agree with the finding and provide details in our Corrective Action Plan.

Categories

Questioned Costs Period of Performance Internal Control / Segregation of Duties

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
  • 1142155 2022-011
    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
  • 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