FAC Explorer

Finding 496967 (2023-006)

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Requirement
ABFGHJL
Questioned Costs
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Year
2023
Accepted
2024-09-16
Audit: 319698
Organization: Territory of American Samoa (AS)
Auditor: Larson & Company PC

AI Summary

  • Core Issue: Lack of written policies and procedures for vehicle inspections as required by FMCSA guidelines.
  • Impacted Requirements: Noncompliance with 2 CFR Part 200 and FMCSA Grants Management Manual, risking future participation in the program.
  • Recommended Follow-Up: Develop and implement comprehensive written policies, and provide training for the Department of Public Safety to ensure compliance.

Finding Text

Finding 2023-006 Eligible Activities Control Deficiency in Internal Controls over Compliance; Noncompliance Federal Agency – United States Department of Transportation Federal Program – CFDA 20.218 – Federal Motor Carrier Safety Assistance Program (FMCSA) Criteria: Based on requirements of the 2 CFR Part 200 and the FMCSA Grants Management Manual, recipients are required to have policies and procedures in place to perform vehicle inspections in accordance with the grant provisions. Condition and context: The following findings were noted in the review conducted by the MCA grantor during 2022, and were still open during our review. 1-Written policies and procedures are not in place to comply with federal policy. 2-The American Samoa Department of Public Safety does not have policy for commercial vehicle inspections fully implemented. Cause: Misunderstanding on criteria to have written policies and procedures. Effect: Potential loss of participation in FMCSA in the future.   Questioned Costs: None Recommendation: The Territory should incorporate all policies and procedures required by FMCSA into a written document and perform training through the Department of Public Safety. This will satisfy the requirements of the FMCSA and also ensure that all public safety performing inspections are properly trained and aware of the requirements.

Corrective Action Plan

Eligible Activities *Control Deficiency in Internal Controls Federal Program - 20.018 – Federal Motor Carrier Safety Assistance Program (FMCSA) DPS completed their policies and procedures in FY 2024. They’ve also updated the DPS rules and regulations in the AS Administrative Code. The documents have been submitted to the auditors with this corrective action plan. POC DPW Finance Officer Lemasaniai Tali

Categories

Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 496965 2023-004
    Significant Deficiency Repeat
  • 496966 2023-005
    Significant Deficiency Repeat
  • 1073407 2023-004
    Significant Deficiency Repeat
  • 1073408 2023-005
    Significant Deficiency Repeat
  • 1073409 2023-006
    -

Programs in Audit

ALN Program Name Expenditures
84.425X Arp - Outlying Areas $94.17M
93.778 Medical Assistance Program $51.89M
84.425A State Education Agency $37.78M
10.555 National School Lunch Program $21.95M
21.027 Coronavirus State and Local Fiscal Recovery Funds $21.28M
84.403 Consolidated Grant to the Outlying Areas $20.81M
10.551 Supplemental Nutrition Assistance Program $19.73M
20.106 Airport Improvement Program $13.78M
93.575 Child Care and Development Block Grant $9.07M
93.767 Children's Health Insurance Program $7.85M
84.027 Special Education_grants to States $7.68M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $6.74M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6.63M
10.649 Pandemic Ebt Administrative Costs $5.96M
20.205 Highway Planning and Construction $5.08M
84.425H Governor $5.02M
93.600 Head Start $4.75M
15.875 Economic, Social, and Political Development of the Territories $4.75M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.71M
21.019 Coronavirus Relief Fund $3.85M
10.542 Pandemic Ebt Food Benefits $3.07M
66.600 Environmental Protection Consolidated Grants for the Insular Areas - Program Support $2.78M
21.023 Emergency Rental Assistance Program $2.49M
99.999 Private $2.38M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.97M
20.600 State and Community Highway Safety $1.83M
11.307 Economic Adjustment Assistance $1.83M
93.268 Immunization Cooperative Agreements $1.70M
15.611 Wildlife Restoration and Basic Hunter Education $1.49M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1.38M
93.569 Community Services Block Grant $1.38M
84.027x Arpa-Idea $1.38M
11.419 Coastal Zone Management Administration Awards $1.26M
15.605 Sport Fish Restoration Program $1.25M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $1.09M
97.012 Boating Safety Financial Assistance $1.05M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $983,719
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $834,320
97.067 Homeland Security Grant Program $789,100
17.235 Senior Community Service Employment Program $783,862
93.667 Social Services Block Grant $779,830
97.042 Emergency Management Performance Grants $729,707
84.181 Special Education-Grants for Infants and Families $725,178
16.575 Crime Victim Assistance $694,808
84.371 Striving Readers $691,868
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $612,311
93.568 Low-Income Home Energy Assistance $550,463
93.959 Block Grants for Prevention and Treatment of Substance Abuse $548,713
16.588 Violence Against Women Formula Grants $546,793
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $539,605
20.218 National Motor Carrier Safety $535,676
15.904 Historic Preservation Fund Grants-in-Aid $529,943
14.225 Community Development Block Grants/special Purpose Grants/insular Areas $524,826
11.467 Meteorologic and Hydrologic Modernization Development $489,390
81.042 Weatherization Assistance for Low-Income Persons $475,315
93.994 Maternal and Child Health Services Block Grant to the States $467,191
93.069 Public Health Emergency Preparedness $456,102
93.630 Developmental Disabilities Basic Support and Advocacy Grants $407,735
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $401,961
81.041 State Energy Program $374,254
17.259 Wia Youth Activities $345,324
93.889 National Bioterrorism Hospital Preparedness Program $342,637
15.916 Outdoor Recreation_acquisition, Development and Planning $338,933
45.025 Promotion of the Arts_partnership Agreements $333,078
17.278 Wia Dislocated Worker Formula Grants $329,902
90.401 Help America Vote Act Requirements Payments $324,187
11.407 Interjurisdictional Fisheries Act of 1986 $318,921
16.738 Edward Byrne Memorial Justice Assistance Grant Program $301,160
93.958 Block Grants for Community Mental Health Services $287,246
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $269,252
17.225 Unemployment Insurance $265,761
11.482 Coral Reef Conservation Program $264,567
97.039 Hazard Mitigation Grant $246,115
10.170 Specialty Crop Block Grant Program - Farm Bill $230,875
93.464 Acl Assistive Technology $216,386
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $213,392
16.750 Support for Adam Walsh Act Implementation Grant Program $211,548
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $206,561
17.285 Apprenticeship USA Grants $191,421
93.432 Acl Centers for Independent Living $189,896
16.034 Coronavirus Emergency Supplemental Funding Program $186,041
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $185,478
84.372 Statewide Longitudinal Data Systems $180,000
93.504 Family to Family Health Information Centers $163,509
15.634 State Wildlife Grants $154,854
16.710 Public Safety Partnership and Community Policing Grants $154,150
93.590 Community-Based Child Abuse Prevention Grants $149,322
17.258 Wia Adult Program $147,877
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. (b) $142,617
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $142,294
93.251 Early Hearing Detection and Intervention $130,189
10.179 Micro-Grants for Food Security Program $119,650
10.181 Ams - Pandemic Response and Safety Grants Program/ Ams - Farmworker and Meatpacking Worker Relief Grant Program $110,542
11.035 Broadband Equity Planning Grant Program $107,556
93.747 Elder Abuse Prevention Interventions Program $107,326
93.336 Behavioral Risk Factor Surveillance System $103,425
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $94,668
84.240 Program of Protection and Advocacy of Individual Rights $92,619
21.029 Coronavirus Capital Projects Fund Program $89,045
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $88,271
97.047 Pre-Disaster Mitigation $85,667
93.556 Promoting Safe and Stable Families $74,010
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $69,870
84.161 Rehabilitation Services_client Assistance Program $67,115
93.110 Maternal and Child Health Federal Consolidated Programs $56,961
93.138 Protection and Advocacy for Individuals with Mental Illness $51,314
16.593 Residential Substance Abuse Treatment for State Prisoners $50,668
93.150 Projects for Assistance in Transition From Homelessness (path) $43,735
16.017 Sexual Assault Services Formula Program $38,852
93.645 Stephanie Tubbs Jones Child Welfare Services Program $37,820
93.991 Preventive Health and Health Services Block Grant $36,264
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $36,111
11.437 Pacific Fisheries Data Program $34,436
14.231 Emergency Solutions Grant Program $34,098
84.424 Student Support and Academic Enrichment Program $34,001
93.788 Opioid Str $33,775
93.053 Nutrition Services Incentive Program $30,378
93.917 Hiv Care Formula Grants $29,413
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $28,985
97.137 State and Local Cybersecurity Grant $24,739
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $21,561
93.052 National Family Caregiver Support, Title Iii, Part E $19,943
11.032 State Digital Equity Planning Grant Program $19,185
16.735 Prea Program: Demonstration Projects to Establish 'zero Tolerance' Cultures for Sexual Assault in Correctional Facilities $16,716
93.873 State Grants for Protection and Advocacy Services $16,186
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $13,329
93.669 Child Abuse and Neglect State Grants $12,247
93.643 Children's Justice Grants to States $11,786
14.239 Home Investment Partnerships Program $10,551
11.473 Office for Coastal Management $7,100
16.606 State Criminal Alien Assistance Program $6,535
93.369 Acl Independent Living State Grants $4,614
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,508
97.008 Non-Profit Security Program $4,012
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $803
10.766 Community Facilities Loans and Grants $320