FAC Explorer

Finding 1163498 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-12-04
Audit: 373101
Organization: State of Kosrae (FM)
Auditor: ERNST AND YOUNG LLP

AI Summary

  • Core Issue: One out of eight required SF-425 Federal Financial Reports was not submitted, indicating a compliance gap.
  • Impacted Requirements: Quarterly reporting as per Compact Sector Grants is not being met, which affects overall compliance.
  • Recommended Follow-Up: Ensure responsible personnel verify timely submission of all required reports to meet grant obligations.

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.

Corrective Action Plan

Finding No. 2023-003 Area: Reporting Views of Auditee and Planned Corrective Action: We agree with this finding. Kosrae Project Management Office hired a Finance Officer in FY2024 and started preparing SF-425 reports for its infrastructure projects. The Office of Finance consolidates all SF-425 forms for all Compact sector grants and sends them to the FSM National Government on a quarterly basis. Anticipated Completion Date: Ongoing Name of Contact Person: Mr. Palokoa George Finance Officer Kosrae Project Management Office Email: psgeorge@kosrae.gov.fm

Categories

Reporting

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
  • 1163490 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

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