Finding 1222888 (2024-007)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-07-02
Audit: 406415
Organization: State of Kosrae (FM)

AI Summary

  • Core Issue: CSG failed to monitor suspension and debarment for contracts totaling $4,275,792, violating federal requirements.
  • Impacted Requirements: Noncompliance with Article VI, Section 1(h) of the FPA and 2 CFR 180.220(b)(1) regarding eligibility for federal assistance.
  • Recommended Follow-Up: Establish and implement formal policies to verify suspension and debarment status before entering covered transactions.

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.: D24AF00340, D24AF0034, D24AF00020, D24AF00334, D24AF00022, D23AF00263, D24AF00023 D24AF00089 D22AF00329 D23AF00166 Area: Procurement and Suspension and Debarment Questioned Costs: $4,275,792 Criteria: Article VI, Section 1(h) of the Fiscal Procedures Agreement (FPA) states that the Government of the Federated States of Micronesia shall not award funds received pursuant to the 2023 Amended Compact to any party which is debarred, suspended, or otherwise excluded from and ineligible for participation in United States assistance programs. Additionally, according to 2 CFR 180.220(b)(1), a procurement transaction is considered a cover transaction if the contract amount is expected or to equal or exceed $25,000. Condition: CSG does not perform suspension and debarment monitoring for covered transactions with a total population of $4,275,792 that is in accordance with Article VI, Section 1(h) of the FPA. Cause: CSG does not have an established policy and procedure for verification of the suspension and debarment status of persons or contractors prior to entering into a covered transaction that is in accordance with Article VI, Section 1(h) of the FPA. Effect or Potential Effect: CSG is in noncompliance with applicable suspension and debarment requirements and questioned costs of $4,275,792 result. Identification as a Repeat Finding: Finding No. 2023-003. Recommendation: 1. CSG should establish a policy and implement formal procedures to document written evidence that, prior to entering into a covered transaction, an assessment has been carried out that is in accordance with Article VI, Section 1(h) of the FPA. 2. CSG could consider designing their policies and procedures for monitoring suspension and debarment status of persons or contractors under a covered transaction in accordance with the provisions of 2 CFR 180.300. Views of Responsible Officials: The State agrees with the finding. Corrective Action is currently ongoing and described in the Corrective Action Plan.

Corrective Action Plan

Finding Number 2024-007 Corrective Action Plan (CAP) CSG has implemented a CAP following the previous finding in the FY 2023 Audit. The Department of Administrative Services requires a printed verification search on Sams.gov for all transactions in the amount of $25,000 and above. This verification is provided at the department level and reviewed by the Funds Department and Compact Funds Control Commission (CFCC). A memorandum was provided to the Funds Department requiring them to return payment requests of $25,000 and above that do not have this search verification. CSG will draft an official policy on Procurement Suspension and Debarment specifically regarding verification search on Sams.gov. Anticipated Completion Date December 31, 2026 Responsible Person (Contact Details) Jonas Paul, Director (DAS) jpaulckdas@gmail.com Kayviann Hallers Umwech, Internal Control (DAS) kayviannhallers@gmail.com Roxalyn Kaminanga, Chief (DAS) roxalynkaminanga@gmail.com

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 1222853 2024-004
    Material Weakness Repeat
  • 1222854 2024-004
    Material Weakness Repeat
  • 1222855 2024-004
    Material Weakness Repeat
  • 1222856 2024-004
    Material Weakness Repeat
  • 1222857 2024-004
    Material Weakness Repeat
  • 1222858 2024-004
    Material Weakness Repeat
  • 1222859 2024-004
    Material Weakness Repeat
  • 1222860 2024-004
    Material Weakness Repeat
  • 1222861 2024-004
    Material Weakness Repeat
  • 1222862 2024-005
    Material Weakness Repeat
  • 1222863 2024-005
    Material Weakness Repeat
  • 1222864 2024-005
    Material Weakness Repeat
  • 1222865 2024-005
    Material Weakness Repeat
  • 1222866 2024-005
    Material Weakness Repeat
  • 1222867 2024-005
    Material Weakness Repeat
  • 1222868 2024-005
    Material Weakness Repeat
  • 1222869 2024-005
    Material Weakness Repeat
  • 1222870 2024-005
    Material Weakness Repeat
  • 1222871 2024-006
    Material Weakness Repeat
  • 1222872 2024-006
    Material Weakness Repeat
  • 1222873 2024-006
    Material Weakness Repeat
  • 1222874 2024-006
    Material Weakness Repeat
  • 1222875 2024-006
    Material Weakness Repeat
  • 1222876 2024-006
    Material Weakness Repeat
  • 1222877 2024-006
    Material Weakness Repeat
  • 1222878 2024-006
    Material Weakness Repeat
  • 1222879 2024-006
    Material Weakness Repeat
  • 1222880 2024-007
    Material Weakness Repeat
  • 1222881 2024-007
    Material Weakness Repeat
  • 1222882 2024-007
    Material Weakness Repeat
  • 1222883 2024-007
    Material Weakness Repeat
  • 1222884 2024-007
    Material Weakness Repeat
  • 1222885 2024-007
    Material Weakness Repeat
  • 1222886 2024-007
    Material Weakness Repeat
  • 1222887 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $913,320
15.875 ECONOMIC, SOCIAL, AND POLITICAL DEVELOPMENT OF THE TERRITORIES $387,412
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $318,797
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $176,859
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $131,028
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $73,290
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $39,558
93.217 FAMILY PLANNING SERVICES $31,560
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. $30,592
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $27,190
93.788 OPIOID STR $21,054
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $15,291
93.110 SPECIAL PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $11,307
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $2,788