Finding 1163490 (2023-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2025-12-04
Audit: 373101
Organization: State of Kosrae (FM)

AI Summary

  • Core Issue: The State failed to verify the debarment status of individuals before entering into contracts, violating 2 CFR section 180.300.
  • Impacted Requirements: Compliance with federal regulations regarding procurement and eligibility checks, leading to noncompliance and questioned costs of $40,345.
  • Recommended Follow-Up: Implement formal procedures for verifying debarment status, including regular checks against SAM.gov and other resources.

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: Procurement, Suspension and Debarment Questioned Costs: $40,345 Criteria: 2 CFR section 180.300 requires entities, that enter into covered transactions, must verify that the person with whom they intend to do business, is not excluded or disqualified by: a.) Checking SAM.gov Exclusions; or b.) Collecting a certification from that person; or c.) Adding a clause or condition to the covered transaction with that person. Condition: Out of 25 samples tested (100%), the State did not perform the required verification of individuals as mandated by 2 CFR section 180.300. Cause: There is no procedure in place for verifying the debarment, suspension, or exclusion status of entities prior to entering into covered transactions. Effect: The State is noncompliant with the applicable requirements. Questioned costs of $40,345 are reported as it exceeds the $25,000 threshold to report projected questioned costs. Recommendation: The State should establish and implement formal procedures to verify the debarment, suspension, or exclusion status of entities before entering into covered transactions. This process should include regular checks against the System for Award Management (SAM) database and other relevant resources. Views of Responsible Officials: Management agrees with the finding. Refer to separate Corrective Action Plan.

Corrective Action Plan

Finding No. 2023-002 Area: Procurement, Suspension and Debarment Views of Auditee and Planned Corrective Action: We agree with this finding. The administering departments will strengthen their procedures for verifying the suspension and debarment status of vendors by (1) checking ‘SAM.gov exclusions” and (2) attaching to the purchase requisition a printout of the appropriate page from the SAM Exclusion website. Anticipated Completion Date: Ongoing Name of Contact Person: Ms. Lona Lyndon Esau Administrator, Office of Finance Department of Administration and Finance Email: alomalya.dofa@gmail.com

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1163475 2023-001
    Material Weakness Repeat
  • 1163476 2023-001
    Material Weakness Repeat
  • 1163477 2023-001
    Material Weakness Repeat
  • 1163478 2023-001
    Material Weakness Repeat
  • 1163479 2023-001
    Material Weakness Repeat
  • 1163480 2023-001
    Material Weakness Repeat
  • 1163481 2023-001
    Material Weakness Repeat
  • 1163482 2023-001
    Material Weakness Repeat
  • 1163483 2023-002
    Material Weakness Repeat
  • 1163484 2023-002
    Material Weakness Repeat
  • 1163485 2023-002
    Material Weakness Repeat
  • 1163486 2023-002
    Material Weakness Repeat
  • 1163487 2023-002
    Material Weakness Repeat
  • 1163488 2023-002
    Material Weakness Repeat
  • 1163489 2023-002
    Material Weakness Repeat
  • 1163491 2023-003
    Material Weakness Repeat
  • 1163492 2023-003
    Material Weakness Repeat
  • 1163493 2023-003
    Material Weakness Repeat
  • 1163494 2023-003
    Material Weakness Repeat
  • 1163495 2023-003
    Material Weakness Repeat
  • 1163496 2023-003
    Material Weakness Repeat
  • 1163497 2023-003
    Material Weakness Repeat
  • 1163498 2023-003
    Material Weakness Repeat

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