Finding 523373 (2023-029)

Significant Deficiency
Requirement
H
Questioned Costs
$1
Year
2023
Accepted
2025-02-16
Audit: 342645
Organization: Government of Guam (GU)

AI Summary

  • Core Issue: GovGuam charged $40,714 in costs after the federal award's period of performance ended.
  • Impacted Requirements: Compliance with federal guidelines on allowable costs during the specified period.
  • Recommended Follow-Up: Implement stronger monitoring controls to ensure costs are only charged within the approved time frame.

Finding Text

Finding No.: 2023-029 Federal Agency: U.S. Department of Health and Human Services AL Program: 93.575/93.596 CCDF Cluster Area: Period of Performance Questioned Costs: $40,714 Criteria: In accordance with applicable period of performance (POP) requirements, a non-federal entity may charge only allowable costs incurred during a federal award’s period of performance as specified in the terms and conditions of the federal award or in the approved extension. Condition: GovGuam charged costs to a federal award after the period of performance obligation end date, as follows: See the Notes to the SEFA for chart/table. Cause: GovGuam did not enforce monitoring controls over compliance with applicable period of performance requirements. Effect: GovGuam is in noncompliance with applicable period of performance requirements. The reportable questioned cost is $40,714. Recommendation: Responsible personnel should enforce monitoring controls over compliance with applicable period of performance requirements. Prior to charging costs to a federal award or liquidating obligations incurred under a federal award, responsible personnel should verify that the period of performance, including the liquidation end date, has not expired. Views of Responsible Officials: The agency agrees with the finding and will apply the recommendations moving forward.

Categories

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 523346 2023-008
    Material Weakness
  • 523347 2023-008
    Material Weakness
  • 523348 2023-008
    Material Weakness
  • 523349 2023-009
    Material Weakness Repeat
  • 523350 2023-009
    Material Weakness Repeat
  • 523351 2023-009
    Material Weakness Repeat
  • 523352 2023-010
    Material Weakness
  • 523353 2023-011
    Material Weakness Repeat
  • 523354 2023-012
    Material Weakness Repeat
  • 523355 2023-013
    Significant Deficiency
  • 523356 2023-014
    Significant Deficiency Repeat
  • 523357 2023-015
    Significant Deficiency
  • 523358 2023-016
    Significant Deficiency Repeat
  • 523359 2023-017
    Material Weakness Repeat
  • 523360 2023-018
    Significant Deficiency Repeat
  • 523361 2023-019
    Material Weakness
  • 523362 2023-020
    Material Weakness
  • 523363 2023-021
    Significant Deficiency
  • 523364 2023-022
    Material Weakness
  • 523365 2023-023
    Material Weakness
  • 523366 2023-024
    Material Weakness
  • 523367 2023-025
    Material Weakness
  • 523368 2023-028
    Significant Deficiency
  • 523369 2023-028
    Significant Deficiency
  • 523370 2023-028
    Significant Deficiency
  • 523371 2023-029
    Significant Deficiency
  • 523372 2023-029
    Significant Deficiency
  • 523374 2023-030
    Material Weakness Repeat
  • 523375 2023-030
    Material Weakness Repeat
  • 523376 2023-030
    Material Weakness Repeat
  • 523377 2023-031
    Material Weakness
  • 523378 2023-031
    Material Weakness
  • 523379 2023-031
    Material Weakness
  • 523380 2023-032
    Significant Deficiency
  • 523381 2023-032
    Significant Deficiency
  • 523382 2023-032
    Significant Deficiency
  • 523383 2023-033
    Significant Deficiency Repeat
  • 523384 2023-034
    Significant Deficiency Repeat
  • 523385 2023-026
    Material Weakness Repeat
  • 523386 2023-026
    Material Weakness Repeat
  • 523387 2023-027
    Material Weakness Repeat
  • 523388 2023-027
    Material Weakness Repeat
  • 1099788 2023-008
    Material Weakness
  • 1099789 2023-008
    Material Weakness
  • 1099790 2023-008
    Material Weakness
  • 1099791 2023-009
    Material Weakness Repeat
  • 1099792 2023-009
    Material Weakness Repeat
  • 1099793 2023-009
    Material Weakness Repeat
  • 1099794 2023-010
    Material Weakness
  • 1099795 2023-011
    Material Weakness Repeat
  • 1099796 2023-012
    Material Weakness Repeat
  • 1099797 2023-013
    Significant Deficiency
  • 1099798 2023-014
    Significant Deficiency Repeat
  • 1099799 2023-015
    Significant Deficiency
  • 1099800 2023-016
    Significant Deficiency Repeat
  • 1099801 2023-017
    Material Weakness Repeat
  • 1099802 2023-018
    Significant Deficiency Repeat
  • 1099803 2023-019
    Material Weakness
  • 1099804 2023-020
    Material Weakness
  • 1099805 2023-021
    Significant Deficiency
  • 1099806 2023-022
    Material Weakness
  • 1099807 2023-023
    Material Weakness
  • 1099808 2023-024
    Material Weakness
  • 1099809 2023-025
    Material Weakness
  • 1099810 2023-028
    Significant Deficiency
  • 1099811 2023-028
    Significant Deficiency
  • 1099812 2023-028
    Significant Deficiency
  • 1099813 2023-029
    Significant Deficiency
  • 1099814 2023-029
    Significant Deficiency
  • 1099815 2023-029
    Significant Deficiency
  • 1099816 2023-030
    Material Weakness Repeat
  • 1099817 2023-030
    Material Weakness Repeat
  • 1099818 2023-030
    Material Weakness Repeat
  • 1099819 2023-031
    Material Weakness
  • 1099820 2023-031
    Material Weakness
  • 1099821 2023-031
    Material Weakness
  • 1099822 2023-032
    Significant Deficiency
  • 1099823 2023-032
    Significant Deficiency
  • 1099824 2023-032
    Significant Deficiency
  • 1099825 2023-033
    Significant Deficiency Repeat
  • 1099826 2023-034
    Significant Deficiency Repeat
  • 1099827 2023-026
    Material Weakness Repeat
  • 1099828 2023-026
    Material Weakness Repeat
  • 1099829 2023-027
    Material Weakness Repeat
  • 1099830 2023-027
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.551 Supplemental Nutrition Assistance Program $179.69M
93.778 Medical Assistance Program $163.68M
21.027 Coronavirus State and Local Fiscal Recovery Funds $80.57M
15.875 Economic, Social, and Political Development of the Territories $17.23M
93.575 Child Care and Development Block Grant $16.51M
84.425 Education Stabilization Fund $13.39M
21.023 Emergency Rental Assistance Program $12.23M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $8.47M
93.563 Child Support Services $7.56M
21.026 Homeowner Assistance Fund $6.97M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $5.95M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $3.89M
10.542 Pandemic Ebt Food Benefits $3.36M
93.667 Social Services Block Grant $3.13M
66.600 Environmental Protection Consolidated Grants for the Insular Areas - Program Support $3.13M
12.618 Community Economic Adjustment Assistance for Establishment Or Expansion of A Military Installation $3.00M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.76M
93.224 Community Health Centers $2.34M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.07M
15.605 Sport Fish Restoration $1.77M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.77M
11.031 Broadband Infrastructure Program $1.73M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.70M
93.767 Children's Health Insurance Program $1.33M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1.26M
93.434 Every Student Succeeds Act/preschool Development Grants $1.24M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.20M
93.560 Payments to Territories � Adults $1.20M
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $1.13M
16.575 Crime Victim Assistance $1.13M
15.611 Wildlife Restoration and Basic Hunter Education and Safety $1.11M
17.278 Wioa Dislocated Worker Formula Grants $1.09M
16.554 National Criminal History Improvement Program (nchip) $1.05M
97.042 Emergency Management Performance Grants $992,078
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $979,407
11.419 Coastal Zone Management Administration Awards $967,081
12.600 Community Investment $954,188
17.258 Wioa Adult Program $951,849
15.615 Cooperative Endangered Species Conservation Fund $920,362
17.259 Wioa Youth Activities $852,837
17.225 Unemployment Insurance $845,048
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $795,957
21.029 Coronavirus Capital Projects Fund $759,030
20.205 Highway Planning and Construction $739,787
17.235 Senior Community Service Employment Program $738,890
32.006 Covid-19 Telehealth Program $722,000
93.268 Immunization Cooperative Agreements $688,898
97.067 Homeland Security Grant Program $682,108
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $670,406
94.006 Americorps State and National 94.006 $668,265
12.404 National Guard Challenge Program $656,071
93.069 Public Health Emergency Preparedness $625,554
15.622 Sportfishing and Boating Safety Act $624,680
20.600 State and Community Highway Safety $596,052
20.509 Formula Grants for Rural Areas and Tribal Transit Program $548,485
97.012 Boating Safety Financial Assistance $540,500
16.588 Violence Against Women Formula Grants $539,159
93.994 Maternal and Child Health Services Block Grant to the States $534,338
93.558 Temporary Assistance for Needy Families $527,907
94.003 Americorps State Commissions Support Grant $487,020
11.482 Coral Reef Conservation Program $451,855
16.812 Second Chance Act Reentry Initiative $433,779
16.710 Public Safety Partnership and Community Policing Grants $428,675
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $420,263
20.218 Motor Carrier Safety Assistance $410,085
81.041 State Energy Program $405,774
81.042 Weatherization Assistance for Low-Income Persons $400,876
45.025 Promotion of the Arts Partnership Agreements $394,827
15.904 Historic Preservation Fund Grants-in-Aid $394,199
93.587 Promote the Survival and Continuing Vitality of Native American Languages $390,844
93.053 Nutrition Services Incentive Program $387,873
93.052 National Family Caregiver Support, Title Iii, Part E $374,467
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. $372,903
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $368,392
17.207 Employment Service/wagner-Peyser Funded Activities $360,338
17.285 Registered Apprenticeship $353,984
93.590 Community-Based Child Abuse Prevention Grants $350,000
17.504 Consultation Agreements $342,638
16.034 Coronavirus Emergency Supplemental Funding Program $341,416
11.467 Meteorologic and Hydrologic Modernization Development $319,599
93.630 Developmental Disabilities Basic Support and Advocacy Grants $312,594
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $303,406
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $294,709
16.585 Treatment Court Discretionary Grant Program $285,026
93.917 Hiv Care Formula Grants $273,676
93.991 Preventive Health and Health Services Block Grant $245,238
93.495 Community Health Workers for Public Health Response and Resilient $236,135
93.889 National Bioterrorism Hospital Preparedness Program $214,476
10.664 Cooperative Forestry Assistance $206,774
93.788 Opioid Str $205,335
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $198,460
10.766 Community Facilities Loans and Grants $188,159
97.039 Hazard Mitigation Grant $181,345
93.336 Behavioral Risk Factor Surveillance System $177,137
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $174,581
11.035 Broadband Equity, Access, and Deployment Program $171,937
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $165,154
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $165,055
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $147,276
16.750 Support for Adam Walsh Act Implementation Grant Program $146,979
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $144,773
93.217 Family Planning Services $144,415
16.922 Equitable Sharing Program $132,894
17.801 Jobs for Veterans State Grants $126,245
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $125,000
10.179 Micro-Grants for Food Security Program $124,861
93.127 Emergency Medical Services for Children $123,769
16.735 Prea Program: Strategic Support for Prea Implementation $122,943
11.307 Economic Adjustment Assistance $116,864
93.597 Grants to States for Access and Visitation Programs $110,103
17.700 Women's Bureau $109,486
93.499 Low Income Household Water Assistance Program $106,295
10.578 Wic Grants to States (wgs) $100,000
10.170 Specialty Crop Block Grant Program - Farm Bill $99,125
97.032 Crisis Counseling $97,927
45.310 Grants to States $94,501
94.008 Americorps Commission Investment Fund 94.008 $91,023
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $89,608
15.634 State Wildlife Grants $87,861
16.593 Residential Substance Abuse Treatment for State Prisoners $74,758
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $73,807
93.387 National and State Tobacco Control Program $71,607
20.602 Occupant Protection Incentive Grants $69,576
16.017 Sexual Assault Services Formula Program $65,938
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $65,685
17.002 Labor Force Statistics $61,217
16.828 Swift, Certain, and Fair Supervision Program: Applying the Principles Behind Project Hope $60,791
93.324 State Health Insurance Assistance Program $57,891
17.005 Compensation and Working Conditions $56,168
93.150 Projects for Assistance in Transition From Homelessness (path) $54,228
16.540 Juvenile Justice and Delinquency Prevention $49,414
11.437 Pacific Fisheries Data Program $46,420
20.530 Public Transportation Innovation $42,283
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $38,920
93.504 Family-To-Family Health Information Centers $36,125
10.025 Plant and Animal Disease, Pest Control, and Animal Care $35,510
11.032 State Digital Equity Planning and Capacity Grant $34,561
93.747 Elder Abuse Prevention Interventions Program $30,779
93.007 Public Awareness Campaigns on Embryo Adoption $29,117
11.407 Interjurisdictional Fisheries Act of 1986 $27,217
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $27,151
93.645 Stephanie Tubbs Jones Child Welfare Services Program $25,960
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $24,483
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $24,073
93.165 Grants to States for Loan Repayment $23,988
93.110 Maternal and Child Health Federal Consolidated Programs $21,263
10.698 State & Private Forestry Cooperative Fire Assistance $19,144
11.472 Unallied Science Program $15,761
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $14,126
15.663 Nfwf-Usfws Conservation Partnership $13,052
93.982 Mental Health Disaster Assistance and Emergency Mental Health $12,782
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $9,949
11.452 Unallied Industry Projects $9,086
10.537 Supplemental Nutrition Assistance Program (snap) Employment and Training (e&t) Data and Technical Assistance Grants $8,739
15.626 Enhanced Hunter Education and Safety $7,416
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $7,344
16.754 Harold Rogers Prescription Drug Monitoring Program $6,848
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $5,567
17.273 Temporary Labor Certification for Foreign Workers $5,000
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $4,616
11.454 Unallied Management Projects $4,373
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $3,992
97.008 Non-Profit Security Program $3,448
97.082 Earthquake State Assistance $2,760
84.177 Rehabilitation Services Independent Living Services for Older Individuals Who Are Blind $1,824
16.043 Veterans Treatment Court Discretionary Grant Program $1,819
93.945 Assistance Programs for Chronic Disease Prevention and Control $1,803
93.669 Child Abuse and Neglect State Grants $1,148
93.958 Block Grants for Community Mental Health Services $500
16.320 Services for Trafficking Victims $0
17.281 Wioa Dislocated Worker National Reserve Technical Assistance and Training $0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $0
21.016 Equitable Sharing $0
21.019 Coronavirus Relief Fund $0
16.576 Crime Victim Compensation $-7,272