Finding 1213541 (2024-039)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-05-01
Audit: 400461
Organization: Government of Guam (GU)

Finding Text

No text available

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1213511 2024-010
    Material Weakness Repeat
  • 1213512 2024-010
    Material Weakness Repeat
  • 1213513 2024-011
    Material Weakness Repeat
  • 1213514 2024-012
    Material Weakness Repeat
  • 1213515 2024-013
    Material Weakness Repeat
  • 1213516 2024-014
    Material Weakness Repeat
  • 1213517 2024-015
    Material Weakness Repeat
  • 1213518 2024-016
    Material Weakness Repeat
  • 1213519 2024-017
    Material Weakness Repeat
  • 1213520 2024-018
    Material Weakness Repeat
  • 1213521 2024-019
    Material Weakness Repeat
  • 1213522 2024-020
    Material Weakness Repeat
  • 1213523 2024-021
    Material Weakness Repeat
  • 1213524 2024-022
    Material Weakness Repeat
  • 1213525 2024-023
    Material Weakness Repeat
  • 1213526 2024-024
    Material Weakness Repeat
  • 1213527 2024-025
    Material Weakness Repeat
  • 1213528 2024-026
    Material Weakness Repeat
  • 1213529 2024-027
    Material Weakness Repeat
  • 1213530 2024-028
    Material Weakness Repeat
  • 1213531 2024-029
    Material Weakness Repeat
  • 1213532 2024-030
    Material Weakness Repeat
  • 1213533 2024-031
    Material Weakness Repeat
  • 1213534 2024-032
    Material Weakness Repeat
  • 1213535 2024-033
    Material Weakness Repeat
  • 1213536 2024-034
    Material Weakness Repeat
  • 1213537 2024-035
    Material Weakness Repeat
  • 1213538 2024-036
    Material Weakness Repeat
  • 1213539 2024-037
    Material Weakness Repeat
  • 1213540 2024-038
    Material Weakness Repeat
  • 1213542 2024-036
    Material Weakness Repeat
  • 1213543 2024-037
    Material Weakness Repeat
  • 1213544 2024-038
    Material Weakness Repeat
  • 1213545 2024-039
    Material Weakness Repeat
  • 1213546 2024-040
    Material Weakness Repeat
  • 1213547 2024-041
    Material Weakness Repeat
  • 1213548 2024-042
    Material Weakness Repeat
  • 1213549 2024-043
    Material Weakness Repeat
  • 1213550 2024-044
    Material Weakness Repeat
  • 1213551 2024-040
    Material Weakness Repeat
  • 1213552 2024-041
    Material Weakness Repeat
  • 1213553 2024-042
    Material Weakness Repeat
  • 1213554 2024-043
    Material Weakness Repeat
  • 1213555 2024-044
    Material Weakness Repeat
  • 1213556 2024-040
    Material Weakness Repeat
  • 1213557 2024-041
    Material Weakness Repeat
  • 1213558 2024-042
    Material Weakness Repeat
  • 1213559 2024-043
    Material Weakness Repeat
  • 1213560 2024-044
    Material Weakness Repeat
  • 1213561 2024-045
    Material Weakness Repeat
  • 1213562 2024-046
    Material Weakness Repeat
  • 1213563 2024-047
    Material Weakness Repeat
  • 1213564 2024-048
    Material Weakness Repeat
  • 1213565 2024-048
    Material Weakness Repeat
  • 1213566 2024-049
    Material Weakness Repeat
  • 1213567 2024-050
    Material Weakness Repeat
  • 1213568 2024-051
    Material Weakness Repeat
  • 1213569 2024-052
    Material Weakness Repeat
  • 1213570 2024-053
    Material Weakness Repeat
  • 1213571 2024-049
    Material Weakness Repeat
  • 1213572 2024-050
    Material Weakness Repeat
  • 1213573 2024-051
    Material Weakness Repeat
  • 1213574 2024-052
    Material Weakness Repeat
  • 1213575 2024-053
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $119.04M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $47.49M
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $32.05M
10.542 PANDEMIC EBT FOOD BENEFITS $17.95M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $16.55M
15.875 ECONOMIC, SOCIAL, AND POLITICAL DEVELOPMENT OF THE TERRITORIES $11.64M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $10.42M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $8.75M
12.401 NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS $6.45M
66.600 ENVIRONMENTAL PROTECTION CONSOLIDATED GRANTS FOR THE INSULAR AREAS - PROGRAM SUPPORT $5.84M
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $5.08M
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $4.86M
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $4.19M
93.563 CHILD SUPPORT SERVICES $4.16M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $4.08M
11.031 BROADBAND INFRASTRUCTURE PROGRAM $4.07M
93.667 SOCIAL SERVICES BLOCK GRANT $3.99M
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $3.59M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $2.51M
12.600 COMMUNITY INVESTMENT $2.23M
15.605 SPORT FISH RESTORATION $1.95M
12.618 COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR ESTABLISHMENT OR EXPANSION OF A MILITARY INSTALLATION $1.64M
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $1.19M
11.419 COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS $1.16M
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $1.14M
93.560 PAYMENTS TO TERRITORIES €“ ADULTS $1.13M
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $1.04M
16.554 NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) $1.01M
17.225 UNEMPLOYMENT INSURANCE $1.01M
17.259 WIOA YOUTH ACTIVITIES $990,385
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $924,716
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $895,091
17.258 WIOA ADULT PROGRAM $837,384
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $829,303
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $818,561
15.615 COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND $817,055
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $804,259
20.530 PUBLIC TRANSPORTATION INNOVATION $792,985
81.041 STATE ENERGY PROGRAM $779,200
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $777,087
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $775,912
97.039 HAZARD MITIGATION GRANT $761,624
21.026 HOMEOWNER ASSISTANCE FUND $754,930
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $754,840
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $731,895
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $724,933
94.006 AMERICORPS STATE AND NATIONAL 94.006 $644,528
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $627,528
12.404 NATIONAL GUARD CHALLENGE PROGRAM $626,148
16.575 CRIME VICTIM ASSISTANCE $612,922
93.224 HEALTH CENTER PROGRAM $598,698
93.982 MENTAL HEALTH DISASTER ASSISTANCE AND EMERGENCY MENTAL HEALTH $592,308
93.104 COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) $588,052
84.425 EDUCATION STABILIZATION FUND $586,456
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $544,005
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $508,379
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $503,906
97.067 HOMELAND SECURITY GRANT PROGRAM $492,652
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $484,097
66.046 CLIMATE POLLUTION REDUCTION GRANTS $479,550
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $477,335
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $473,549
93.587 PROMOTE THE SURVIVAL AND CONTINUING VITALITY OF NATIVE AMERICAN LANGUAGES $432,178
11.035 BROADBAND EQUITY, ACCESS, AND DEPLOYMENT PROGRAM $431,604
20.218 MOTOR CARRIER SAFETY ASSISTANCE $393,234
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $381,349
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $381,071
11.467 METEOROLOGIC AND HYDROLOGIC MODERNIZATION DEVELOPMENT $379,489
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $375,878
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $358,547
16.922 EQUITABLE SHARING PROGRAM $354,764
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $354,726
11.482 CORAL REEF CONSERVATION PROGRAM $349,318
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. $334,225
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $332,774
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $330,624
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $327,628
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $320,192
97.008 NON-PROFIT SECURITY PROGRAM $318,062
17.504 CONSULTATION AGREEMENTS $316,591
94.003 AMERICORPS STATE COMMISSIONS SUPPORT GRANT $310,039
17.290 WIOA ADULT, DISLOCATED WORKER AND YOUTH OUTLYING AREAS CONSOLIDATED GRANTS $308,194
93.630 DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS $307,180
93.495 COMMUNITY HEALTH WORKERS FOR PUBLIC HEALTH RESPONSE AND RESILIENT $300,064
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $295,233
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $290,392
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $288,675
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $274,908
16.034 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM $274,095
93.077 FAMILY SMOKING PREVENTION AND TOBACCO CONTROL ACT REGULATORY RESEARCH $270,993
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $264,399
93.336 BEHAVIORAL RISK FACTOR SURVEILLANCE SYSTEM $258,959
20.205 HIGHWAY PLANNING AND CONSTRUCTION $234,250
93.917 HIV CARE FORMULA GRANTS $217,473
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $210,060
93.788 OPIOID STR $209,362
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $207,478
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $195,000
17.285 REGISTERED APPRENTICESHIP $183,968
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $183,167
11.437 FISHERIES DATA PROGRAM $178,050
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $176,177
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $169,042
16.735 PREA PROGRAM: STRATEGIC SUPPORT FOR PREA IMPLEMENTATION $167,839
16.043 VETERANS TREATMENT COURT DISCRETIONARY GRANT PROGRAM $161,697
16.750 SUPPORT FOR ADAM WALSH ACT IMPLEMENTATION GRANT PROGRAM $160,452
21.016 EQUITABLE SHARING $153,239
32.011 AFFORDABLE CONNECTIVITY OUTREACH GRANT PROGRAM $152,928
93.829 SECTION 223 DEMONSTRATION PROGRAMS TO IMPROVE COMMUNITY MENTAL HEALTH SERVICES $145,479
12.113 STATE MEMORANDUM OF AGREEMENT PROGRAM FOR THE REIMBURSEMENT OF TECHNICAL SERVICES $136,492
93.127 EMERGENCY MEDICAL SERVICES FOR CHILDREN $133,765
94.008 AMERICORPS COMMISSION INVESTMENT FUND 94.008 $130,839
66.040 DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS $126,609
17.801 JOBS FOR VETERANS STATE GRANTS $126,028
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $124,875
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $121,417
16.576 CRIME VICTIM COMPENSATION $116,649
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $98,010
16.593 RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS $97,641
11.032 STATE DIGITAL EQUITY PLANNING AND CAPACITY GRANT $95,741
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $93,355
16.745 CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM $92,345
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $84,030
11.473 OFFICE FOR COASTAL MANAGEMENT $83,324
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $79,555
11.463 HABITAT CONSERVATION $74,751
97.082 EARTHQUAKE STATE ASSISTANCE $74,505
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $73,428
45.310 GRANTS TO STATES $72,526
10.664 COOPERATIVE FORESTRY ASSISTANCE $71,452
10.698 STATE & PRIVATE FORESTRY COOPERATIVE FIRE ASSISTANCE $65,221
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $64,951
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $64,158
14.267 CONTINUUM OF CARE PROGRAM $62,646
93.504 FAMILY TO FAMILY HEALTH INFORMATION CENTERS $60,847
17.002 LABOR FORCE STATISTICS $60,528
20.602 OCCUPANT PROTECTION INCENTIVE GRANTS $55,516
17.005 COMPENSATION AND WORKING CONDITIONS $51,407
93.217 FAMILY PLANNING SERVICES $48,459
16.589 RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM $48,024
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $47,257
94.017 AMERICORPS SENIORS SENIOR DEMONSTRATION PROGRAM (FGP) 94.017 $45,943
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $45,282
93.165 GRANTS TO STATES FOR LOAN REPAYMENT $37,028
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $37,004
11.472 COOPERATIVE RESEARCH PROGRAM $34,865
93.369 ACL INDEPENDENT LIVING STATE GRANTS $34,648
15.634 STATE WILDLIFE GRANTS $33,260
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $23,128
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $19,009
10.179 MICRO-GRANTS FOR FOOD SECURITY PROGRAM $16,582
15.669 COLLABORATIVE LANDSCAPE CONSERVATION $14,528
93.946 COOPERATIVE AGREEMENTS TO SUPPORT STATE-BASED SAFE MOTHERHOOD AND INFANT HEALTH INITIATIVE PROGRAMS $13,849
93.110 SPECIAL PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $13,037
93.698 ELDER JUSTICE ACT €“ ADULT PROTECTIVE SERVICES $12,009
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $10,666
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $10,590
84.177 REHABILITATION SERVICES INDEPENDENT LIVING SERVICES FOR OLDER INDIVIDUALS WHO ARE BLIND $9,587
10.537 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) EMPLOYMENT AND TRAINING (E&T) DATA AND TECHNICAL ASSISTANCE GRANTS $8,732
11.407 INTERJURISDICTIONAL FISHERIES ACT OF 1986 $8,488
97.056 PORT SECURITY GRANT PROGRAM $7,275
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $6,882
20.610 STATE TRAFFIC SAFETY INFORMATION SYSTEM IMPROVEMENT GRANTS $5,325
93.665 EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 $4,343
15.663 NFWF-USFWS CONSERVATION PARTNERSHIP $4,278
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $3,966
93.070 ENVIRONMENTAL PUBLIC HEALTH AND EMERGENCY RESPONSE $1,513
11.452 BYCATCH REDUCTION ENGINEERING PROGRAM $1,512
12.005 CONSERVATION AND REHABILITATION OF NATURAL RESOURCES ON MILITARY INSTALLATIONS $1,143
16.828 SWIFT, CERTAIN, AND FAIR SUPERVISION PROGRAM: APPLYING THE PRINCIPLES BEHIND PROJECT HOPE $1,000
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $908
93.778 GRANTS TO STATES FOR MEDICAID $883
15.626 ENHANCED HUNTER EDUCATION AND SAFETY $482
10.525 FARM AND RANCH STRESS ASSISTANCE NETWORK COMPETITIVE GRANTS PROGRAM $118
97.032 CRISIS COUNSELING $1
10.578 WIC GRANTS TO STATES (WGS) $0
11.454 UNALLIED PROJECTS $0
16.320 SERVICES FOR TRAFFICKING VICTIMS $0
16.754 HAROLD ROGERS PRESCRIPTION DRUG MONITORING PROGRAM $0
17.273 TEMPORARY LABOR CERTIFICATION FOR FOREIGN WORKERS $0
21.019 CORONAVIRUS RELIEF FUND $0
93.499 LOW INCOME HOUSEHOLD WATER ASSISTANCE PROGRAM $0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $0
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $0
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $0
93.945 ASSISTANCE PROGRAMS FOR CHRONIC DISEASE PREVENTION AND CONTROL $0