Finding 1150132 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-08-14
Audit: 364317
Organization: State of Kosrae (FM)

AI Summary

  • Core Issue: One out of eight required SF-425 reports was not submitted, indicating a compliance gap.
  • Impacted Requirements: Quarterly submission of SF-425 Federal Financial Reports and narrative project status reports is mandated by the grant agreement.
  • Recommended Follow-Up: Ensure responsible personnel verify timely submission of all required reports to meet compliance standards.

Finding Text

Pass-Through Entity: Federated States of Micronesia National Government Federal Agency: U.S. Department of the Interior AL Program: 15.875 Economic, Social, and Political Development of the Territories Federal Award No.: Various Compact Sector Grants Area: Reporting Questioned Costs: $0 Criteria: In accordance with Compact Sector Grants, a SF-425 Federal Financial Report and a narrative project status report will be submitted quarterly for the periods beginning October 1, January 1, April 1, July 1 and ending September 30. Condition: For 1 (or 13%) of 8 samples tested, a SF-425 Federal Financial Report was not submitted. Cause: The State did not effectively monitor the submission of all required reports. Effect: The State is not compliant with the applicable reporting requirement. Recommendation: Responsible personnel should take steps to verify that all required reports are submitted in accordance with the grant agreement. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan.

Categories

Reporting

Other Findings in this Audit

  • 573671 2023-001
    Significant Deficiency
  • 573672 2023-001
    Significant Deficiency
  • 573673 2023-001
    Significant Deficiency
  • 573674 2023-001
    Significant Deficiency
  • 573675 2023-001
    Significant Deficiency
  • 573676 2023-001
    Significant Deficiency
  • 573677 2023-001
    Significant Deficiency
  • 573678 2023-001
    Significant Deficiency
  • 573679 2023-002
    Material Weakness
  • 573680 2023-002
    Material Weakness
  • 573681 2023-002
    Material Weakness
  • 573682 2023-002
    Material Weakness
  • 573683 2023-002
    Material Weakness
  • 573684 2023-002
    Material Weakness
  • 573685 2023-002
    Material Weakness
  • 573686 2023-002
    Material Weakness
  • 573687 2023-003
    Significant Deficiency
  • 573688 2023-003
    Significant Deficiency
  • 573689 2023-003
    Significant Deficiency
  • 573690 2023-003
    Significant Deficiency
  • 573691 2023-003
    Significant Deficiency
  • 573692 2023-003
    Significant Deficiency
  • 573693 2023-003
    Significant Deficiency
  • 573694 2023-003
    Significant Deficiency
  • 1150113 2023-001
    Significant Deficiency
  • 1150114 2023-001
    Significant Deficiency
  • 1150115 2023-001
    Significant Deficiency
  • 1150116 2023-001
    Significant Deficiency
  • 1150117 2023-001
    Significant Deficiency
  • 1150118 2023-001
    Significant Deficiency
  • 1150119 2023-001
    Significant Deficiency
  • 1150120 2023-001
    Significant Deficiency
  • 1150121 2023-002
    Material Weakness
  • 1150122 2023-002
    Material Weakness
  • 1150123 2023-002
    Material Weakness
  • 1150124 2023-002
    Material Weakness
  • 1150125 2023-002
    Material Weakness
  • 1150126 2023-002
    Material Weakness
  • 1150127 2023-002
    Material Weakness
  • 1150128 2023-002
    Material Weakness
  • 1150129 2023-003
    Significant Deficiency
  • 1150130 2023-003
    Significant Deficiency
  • 1150131 2023-003
    Significant Deficiency
  • 1150133 2023-003
    Significant Deficiency
  • 1150134 2023-003
    Significant Deficiency
  • 1150135 2023-003
    Significant Deficiency
  • 1150136 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States $573,407
15.875 Economic, Social, and Political Development of the Territories $386,005
93.959 Block Grants for Prevention and Treatment of Substance Abuse $114,055
93.268 Immunization Cooperative Agreements $69,135
10.664 Cooperative Forestry Assistance $54,516
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. $44,847
15.904 Historic Preservation Fund Grants-in-Aid $43,835
93.994 Maternal and Child Health Services Block Grant to the States $36,851
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $30,410
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $28,705
93.110 Maternal and Child Health Federal Consolidated Programs $24,531
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $19,098
93.958 Block Grants for Community Mental Health Services $18,463
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $16,918
93.788 Opioid Str $15,463
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $13,835
93.069 Public Health Emergency Preparedness $5,101
93.217 Family Planning Services $4,746
10.676 Forest Legacy Program $232
93.991 Preventive Health and Health Services Block Grant $0