Finding 1163335 (2023-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-12-02
Audit: 372843
Organization: State of Kosrae (FM)
Auditor: 660826885

AI Summary

  • Issue: The Federal Financial Reports (FFRs) for two awards were submitted late, indicating noncompliance with reporting deadlines.
  • Impacted Requirements: Annual FFR submissions are required for federal awards, with specific due dates that were not met.
  • Recommended Follow-Up: Implement a tracking system for grant reporting deadlines and maintain records of all submissions for future audits.

Finding Text

Finding 2023-007 Federal Agency: U.S Department of Health and Human Services AL Program: 93.224 – Health Center Program (Community Health Centers, Migrant Health Center Health Care for the Homeless, and Public Housing Primary Care). Federal Award No: 5 H80CS04302-19-00 and 4 H8FCS41736-01-02 Area: Reporting Questioned Costs: None Criteria: For the federal awards cited above, the recipient of the federal award must submit an annual Federal Financial Report (FFR). The report should reflect cumulative reporting within the project period of the document number. For award(s): • 5 H80CS04302-19-00 the subject FFR was due by 03/30/2024. • 4 H8FCS41736-01-02 the subject FFR was due by 07/30/2023. Condition: For both awards, the FFR was submitted after the due date. Cause: The State’s monitoring controls over FFR reporting deadlines were ineffective. Effect: The State’s is noncompliance with the applicable reporting requirement. No questioned costs are applicable to this condition. No negative awarding agency comments were noted for each submission. Recommendation: The State should establish a tracking schedule for grant reporting deadlines upon award or extension and retain copies of all submissions and supporting expenditure reports for audit purposes. Identification as a Repeat Finding: 2022-08 View of Responsible Officials: The State’s response and corrective action plan addressing this finding is included in the accompanying corrective action plan.

Corrective Action Plan

Finding 2023-007: This is for Pohnpei Community Health Centers. The FFR (SF425’s) were submitted after the due dates. Root Cause Analysis The State’s monitoring controls over FFR reporting deadlines were ineffective Corrective Actions 1) Establish a tracking schedule for grant reporting deadlines upon award or extension and 2) Retain copies of all submissions and supporting expenditure reports for audit purposes Responsible Parties For CAP 1, Executive Director of CHC and the Administrative officers For CAP 2, Director of DOTA and the Chief of Finance Timeline Verification of Effectiveness Conduct regular assessments to ensure the implementation of the aforementioned action plans.

Categories

Reporting

Other Findings in this Audit

  • 1163323 2023-002
    Material Weakness Repeat
  • 1163324 2023-002
    Material Weakness Repeat
  • 1163325 2023-002
    Material Weakness Repeat
  • 1163326 2023-003
    Material Weakness Repeat
  • 1163327 2023-003
    Material Weakness Repeat
  • 1163328 2023-004
    Material Weakness Repeat
  • 1163329 2023-004
    Material Weakness Repeat
  • 1163330 2023-004
    Material Weakness Repeat
  • 1163331 2023-005
    Material Weakness Repeat
  • 1163332 2023-005
    Material Weakness Repeat
  • 1163333 2023-006
    Material Weakness Repeat
  • 1163334 2023-007
    Material Weakness Repeat
  • 1163336 2023-008
    Material Weakness Repeat
  • 1163337 2023-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.09M
93.224 COMMUNITY HEALTH CENTERS $386,296
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $241,729
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $136,224
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $135,907
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $126,935
10.675 URBAN AND COMMUNITY FORESTRY PROGRAM $52,859
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $41,860
93.104 COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) $40,306
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $34,945
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. $30,078
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $26,685
93.788 OPIOID STR $24,093
93.217 FAMILY PLANNING SERVICES $23,026
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $14,739
93.251 UNIVERSAL NEWBORN HEARING AND SCREENING $9,669
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $9,324
93.917 HIV CARE FORMULA GRANTS $8,388
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $2,104
15.875 ECONOMIC, SOCIAL, AND POLITICAL DEVELOPMENT OF THE TERRITORIES $80