Finding 579442 (2022-028)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-11-30
Audit: 4883
Organization: Government of Guam (GU)

AI Summary

  • Core Issue: GovGuam failed to monitor compliance with allowable costs, leading to questioned costs of $675.
  • Impacted Requirements: Payments to program participants must not exceed $400,000 and require proper documentation.
  • Recommended Follow-Up: Strengthen monitoring controls and ensure case files are reviewed for accuracy before disbursing funds.

Finding Text

Finding No.: 2022-028 Federal Agency: U.S. Department of Health and Human Services AL Program: 93.575/93.596 CCDF Cluster Federal Award No.: 2001GUCCDF, COVID-19 2101GUCDC6 Area: Allowable Costs/Cost Principles Questioned Costs: $675 Criteria: In accordance with applicable allowable costs/cost principles requirements, the award amount paid to program participants should be based on the stated calculation not exceeding $400,000 per business and should be adequately documented. Condition: Of 25 transactions tested, aggregating $7.4M of $29M in total Program non-payroll expenditures, we noted the following: 1. For 1 (or 4%), no underlying support was provided for costs charged to Federal award number 2001GUCCDF, as follows: 2. For 2 (or 8%), the child care provider reported expenses less than $400k, but received the maximum award from COVID-19 funding under Federal award number 2101GUCDC6. Cause: GovGuam did not effectively monitor compliance with applicable allowable costs/cost principles requirements. Effect: GovGuam is in noncompliance with applicable allowable costs/cost principles requirements. The reportable questioned cost at this finding is $675 from Condition 1. The questioned costs from Condition 2 are reported in Finding 2022-029. Government of Guam Schedule of Findings and Questioned Costs, continued 88 Finding No.: 2022-028, continued Federal Agency: U.S. Department of Health and Human Services AL Program: 93.575/93.596 CCDF Cluster Federal Award No.: 2001GUCCDF, COVID-19 2101GUCDC6 Area: Allowable Costs/Cost Principles Questioned Costs: $675 Recommendation: GovGuam should strengthen monitoring controls over compliance with applicable allowable costs/cost principles requirements. Responsible personnel should review case files for accuracy and completeness prior paying benefits. Views of Responsible Officials: The agency disagrees with the findings. The agency provided how the calculations were established by each priority to determine the amount that is allowed not to exceed $400k. Auditor Response: Our recalculation for each child care provider described above is based on documented case file data and shows that the $400k in benefits exceed the amount that is allowed, respectively.

Categories

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Other Findings in this Audit

  • 2969 2022-009
    Significant Deficiency Repeat
  • 2970 2022-010
    Material Weakness Repeat
  • 2971 2022-011
    Material Weakness
  • 2972 2022-010
    Material Weakness Repeat
  • 2973 2022-011
    Material Weakness
  • 2974 2022-010
    Material Weakness Repeat
  • 2975 2022-011
    Material Weakness
  • 2976 2022-008
    Material Weakness Repeat
  • 2977 2022-012
    Significant Deficiency
  • 2978 2022-013
    Material Weakness Repeat
  • 2979 2022-008
    Material Weakness Repeat
  • 2980 2022-012
    Significant Deficiency
  • 2981 2022-013
    Material Weakness Repeat
  • 2982 2022-014
    Significant Deficiency Repeat
  • 2983 2022-015
    Material Weakness Repeat
  • 2984 2022-016
    Significant Deficiency Repeat
  • 2985 2022-017
    Material Weakness Repeat
  • 2986 2022-018
    Material Weakness
  • 2987 2022-019
    Significant Deficiency
  • 2988 2022-020
    Material Weakness
  • 2989 2022-021
    Significant Deficiency
  • 2990 2022-022
    Material Weakness Repeat
  • 2991 2022-023
    Material Weakness Repeat
  • 2992 2022-024
    Material Weakness Repeat
  • 2993 2022-008
    Material Weakness Repeat
  • 2994 2022-025
    Material Weakness Repeat
  • 2995 2022-008
    Material Weakness Repeat
  • 2996 2022-025
    Material Weakness Repeat
  • 2997 2022-026
    Significant Deficiency
  • 2998 2022-026
    Significant Deficiency
  • 2999 2022-027
    Material Weakness
  • 3000 2022-028
    Significant Deficiency
  • 3001 2022-029
    Significant Deficiency Repeat
  • 3002 2022-030
    Significant Deficiency
  • 3003 2022-028
    Significant Deficiency
  • 3004 2022-029
    Significant Deficiency Repeat
  • 3005 2022-030
    Significant Deficiency
  • 3006 2022-028
    Significant Deficiency
  • 3007 2022-029
    Significant Deficiency Repeat
  • 3008 2022-030
    Significant Deficiency
  • 3009 2022-031
    Significant Deficiency
  • 3010 2022-032
    Significant Deficiency Repeat
  • 3011 2022-033
    Significant Deficiency
  • 3012 2022-031
    Significant Deficiency
  • 3013 2022-032
    Significant Deficiency Repeat
  • 3014 2022-033
    Significant Deficiency
  • 579411 2022-009
    Significant Deficiency Repeat
  • 579412 2022-010
    Material Weakness Repeat
  • 579413 2022-011
    Material Weakness
  • 579414 2022-010
    Material Weakness Repeat
  • 579415 2022-011
    Material Weakness
  • 579416 2022-010
    Material Weakness Repeat
  • 579417 2022-011
    Material Weakness
  • 579418 2022-008
    Material Weakness Repeat
  • 579419 2022-012
    Significant Deficiency
  • 579420 2022-013
    Material Weakness Repeat
  • 579421 2022-008
    Material Weakness Repeat
  • 579422 2022-012
    Significant Deficiency
  • 579423 2022-013
    Material Weakness Repeat
  • 579424 2022-014
    Significant Deficiency Repeat
  • 579425 2022-015
    Material Weakness Repeat
  • 579426 2022-016
    Significant Deficiency Repeat
  • 579427 2022-017
    Material Weakness Repeat
  • 579428 2022-018
    Material Weakness
  • 579429 2022-019
    Significant Deficiency
  • 579430 2022-020
    Material Weakness
  • 579431 2022-021
    Significant Deficiency
  • 579432 2022-022
    Material Weakness Repeat
  • 579433 2022-023
    Material Weakness Repeat
  • 579434 2022-024
    Material Weakness Repeat
  • 579435 2022-008
    Material Weakness Repeat
  • 579436 2022-025
    Material Weakness Repeat
  • 579437 2022-008
    Material Weakness Repeat
  • 579438 2022-025
    Material Weakness Repeat
  • 579439 2022-026
    Significant Deficiency
  • 579440 2022-026
    Significant Deficiency
  • 579441 2022-027
    Material Weakness
  • 579443 2022-029
    Significant Deficiency Repeat
  • 579444 2022-030
    Significant Deficiency
  • 579445 2022-028
    Significant Deficiency
  • 579446 2022-029
    Significant Deficiency Repeat
  • 579447 2022-030
    Significant Deficiency
  • 579448 2022-028
    Significant Deficiency
  • 579449 2022-029
    Significant Deficiency Repeat
  • 579450 2022-030
    Significant Deficiency
  • 579451 2022-031
    Significant Deficiency
  • 579452 2022-032
    Significant Deficiency Repeat
  • 579453 2022-033
    Significant Deficiency
  • 579454 2022-031
    Significant Deficiency
  • 579455 2022-032
    Significant Deficiency Repeat
  • 579456 2022-033
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $196.43M
10.551 Supplemental Nutrition Assistance Program $144.35M
93.575 Child Care and Development Block Grant $21.57M
84.425 Education Stabilization Fund $19.82M
21.023 Emergency Rental Assistance Program $18.07M
10.542 Pandemic Ebt Food Benefits $15.26M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7.30M
12.600 Community Investment $6.97M
21.026 Homeowner Assistance Fund $5.44M
93.563 Child Support Enforcement $4.72M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $4.58M
17.225 Unemployment Insurance $3.99M
12.618 Community Economic Adjustment Assistance for Establishment Or Expansion of A Military Installation $3.28M
15.875 Economic, Social, and Political Development of the Territories $3.26M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $3.24M
66.600 Environmental Protection Consolidated Grants for the Insular Areas - Program Support $2.62M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.62M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.50M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.43M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1.37M
93.767 Children's Health Insurance Program $1.33M
16.575 Crime Victim Assistance $1.32M
97.012 Boating Safety Financial Assistance $1.31M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $1.25M
94.006 Americorps $1.25M
15.605 Sport Fish Restoration Program $1.22M
11.419 Coastal Zone Management Administration Awards $1.16M
93.560 Family Support Payments to States_assistance Payments $1.15M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.15M
93.434 Every Student Succeeds Act/preschool Development Grants $1.03M
97.067 Homeland Security Grant Program $934,692
17.259 Wia Youth Activities $888,230
93.558 Temporary Assistance for Needy Families $888,080
17.278 Wia Dislocated Worker Formula Grants $867,816
93.568 Low-Income Home Energy Assistance $858,254
16.588 Violence Against Women Formula Grants $853,569
15.611 Wildlife Restoration and Basic Hunter Education $842,660
20.205 Highway Planning and Construction $839,981
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $812,834
20.600 State and Community Highway Safety $797,882
93.569 Community Services Block Grant $767,667
17.235 Senior Community Service Employment Program $749,696
93.994 Maternal and Child Health Services Block Grant to the States $745,474
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $709,039
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $704,532
12.404 National Guard Challenge Program $649,984
93.667 Social Services Block Grant $639,837
17.258 Wia Adult Program $626,022
16.554 National Criminal History Improvement Program (nchip) $622,427
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $606,597
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $602,142
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $534,037
16.034 Coronavirus Emergency Supplemental Funding Program $532,015
17.277 Workforce Investment Act (wia) National Emergency Grants $517,994
93.268 Immunization Cooperative Agreements $503,863
17.207 Employment Service/wagner-Peyser Funded Activities $479,927
16.710 Public Safety Partnership and Community Policing Grants $458,547
11.467 Meteorologic and Hydrologic Modernization Development $454,212
97.008 Non-Profit Security Program $444,500
16.738 Edward Byrne Memorial Justice Assistance Grant Program $420,790
11.482 Coral Reef Conservation Program $420,367
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $405,380
93.982 Mental Health Disaster Assistance and Emergency Mental Health $404,549
17.504 Consultation Agreements $395,666
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $394,776
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) $392,463
93.053 Nutrition Services Incentive Program $387,207
93.069 Public Health Emergency Preparedness $383,810
93.958 Block Grants for Community Mental Health Services $365,971
15.615 Cooperative Endangered Species Conservation Fund $364,667
93.991 Preventive Health and Health Services Block Grant $341,255
93.070 Environmental Public Health and Emergency Response $339,310
81.041 State Energy Program $328,071
15.904 Historic Preservation Fund Grants-in-Aid $322,517
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $321,293
16.812 Second Chance Act Reentry Initiative $320,502
93.788 Opioid Str $315,287
94.003 State Commissions $305,444
10.649 Pandemic Ebt Administrative Costs $293,099
20.218 National Motor Carrier Safety $292,206
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $272,018
16.585 Drug Court Discretionary Grant Program $267,645
16.754 Harold Rogers Prescription Drug Monitoring Program $263,554
81.119 State Energy Program Special Projects $243,746
93.336 Behavioral Risk Factor Surveillance System $218,275
93.587 Promote the Survival and Continuing Vitality of Native American Languages $214,969
17.285 Apprenticeship USA Grants $185,793
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $180,654
16.922 Equitable Sharing Program $176,898
93.127 Emergency Medical Services for Children $170,494
93.778 Medical Assistance Program $161,347
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $156,172
11.307 Economic Adjustment Assistance $155,819
97.039 Hazard Mitigation Grant $153,666
93.959 Block Grants for Prevention and Treatment of Substance Abuse $147,402
93.217 Family Planning_services $147,160
16.750 Support for Adam Walsh Act Implementation Grant Program $135,815
45.310 Grants to States $131,316
93.495 Community Health Workers for Public Health Response and Resilient $129,717
94.008 Commission Investment Fund $129,413
45.025 Promotion of the Arts_partnership Agreements $128,650
15.634 State Wildlife Grants $127,611
16.576 Crime Victim Compensation $116,199
97.042 Emergency Management Performance Grants $112,784
10.664 Cooperative Forestry Assistance $105,087
17.801 Jobs for Veterans State Grants $102,497
93.052 National Family Caregiver Support, Title Iii, Part E $96,732
11.437 Pacific Fisheries Data Program $95,850
10.170 Specialty Crop Block Grant Program - Farm Bill $87,013
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $86,517
93.499 Low Income Household Water Assistance Program $86,475
16.828 Innovative Responses to Behavior in the Community: Swift, Certain, and Fair Supervision Program $82,102
17.700 Women's Bureau $78,696
16.017 Sexual Assault Services Formula Program $75,156
16.593 Residential Substance Abuse Treatment for State Prisoners $74,266
93.504 Family to Family Health Information Centers $73,259
93.556 Promoting Safe and Stable Families $70,064
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $67,430
93.150 Projects for Assistance in Transition From Homelessness (path) $65,613
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $61,499
17.002 Labor Force Statistics $60,466
93.643 Children's Justice Grants to States $60,075
93.110 Maternal and Child Health Federal Consolidated Programs $58,933
93.597 Grants to States for Access and Visitation Programs $52,411
94.009 Training and Technical Assistance $50,040
93.747 Elder Abuse Prevention Interventions Program $46,350
93.387 National and State Tobacco Control Program (b) $45,152
20.530 Public Transportation Innovation $43,154
10.179 Micro-Grants for Food Security Program $41,691
97.050 Presidential Declared Disaster Assistance to Individuals and Households - Other Needs $41,353
17.005 Compensation and Working Conditions $39,432
10.766 Community Facilities Loans and Grants $37,800
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $37,215
16.751 Edward Byrne Memorial Competitive Grant Program $31,565
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $29,326
16.606 State Criminal Alien Assistance Program $21,980
20.602 Occupant Protection Incentive Grants $21,770
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $19,649
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $18,582
10.025 Plant and Animal Disease, Pest Control, and Animal Care $15,610
20.500 Federal Transit_capital Investment Grants $14,159
12.610 Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies $13,833
11.407 Interjurisdictional Fisheries Act of 1986 $13,762
93.669 Child Abuse and Neglect State Grants $12,054
93.630 Developmental Disabilities Basic Support and Advocacy Grants $11,902
81.042 Weatherization Assistance for Low-Income Persons $11,875
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $9,000
11.454 Unallied Management Projects $5,601
20.616 National Priority Safety Programs $4,000
15.622 Sportfishing and Boating Safety Act $3,900
17.273 Temporary Labor Certification for Foreign Workers $3,779
15.626 Enhanced Hunter Education and Safety Program $3,121
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,851
93.324 State Health Insurance Assistance Program $2,510
93.917 Hiv Care Formula Grants $616
11.452 Unallied Industry Projects $159
16.735 Prea Program: Demonstration Projects to Establish 'zero Tolerance' Cultures for Sexual Assault in Correctional Facilities $100
10.535 Snap Fraud Framework Implementation Grant $0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $0
10.579 Child Nutrition Discretionary Grants Limited Availability $0
10.678 Forest Stewardship Program $0
11.001 Census Bureau Data Products $0
11.400 Geodetic Surveys and Services (geodesy and Applications of the National Geodetic Reference System) $0
11.441 Regional Fishery Management Councils $0
11.549 State and Local Implementation Grant Program $0
11.999 Marine Debris Program $0
12.607 Community Economic Adjustment Assistance for Establishment, Expansion, Realignment, Or Closure of A Military Installation $0
14.235 Supportive Housing Program $0
16.523 Juvenile Accountability Block Grants $0
16.527 Supervised Visitation, Safe Havens for Children $0
16.541 Part E - Developing, Testing and Demonstrating Promising New Programs $0
16.579 Drug Free Communities $0
16.580 Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants Program $0
16.582 Crime Victim Assistance/discretionary Grants $0
16.816 John R. Justice Prosecutors and Defenders Incentive Act $0
17.281 Workforce Investment Act (wia) Dislocated Worker National Reserve Technical Assistance and Training $0
17.604 Safety and Health Grants $0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $0
21.016 Equitable Sharing $0
21.019 Coronavirus Relief Fund $0
66.040 State Clean Diesel Grant Program $0
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $0
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $0
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $0
93.136 Injury Prevention and Control Research and State and Community Based Programs $0
93.103 Food and Drug Administration_research $0
93.369 Acl Independent Living State Grants $0
93.735 State Public Health Approaches for Ensuring Quitline Capacity Ð Funded in Part by Prevention and Public Health Funds (pphf) $0
93.745 Pphf: Health Care Surveillance/health Statistics Ð Surveillance Program Announcement: Behavioral Risk Factor Surveillance System Financed in Part by Prevention and Public Health Fund $0
93.889 National Bioterrorism Hospital Preparedness Program $0
97.047 Pre-Disaster Mitigation $0
97.082 Earthquake Consortium $0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $-177
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $-349
11.472 Unallied Science Program $-2,018
93.945 Assistance Programs for Chronic Disease Prevention and Control $-18,209
93.521 The Affordable Care Act: Building Epidemiology, Laboratory, and Health Information Systems Capacity in the Epidemiology and Laboratory Capacity for Infectious Disease (elc) and Emerging Infections Program (eip) Cooperative Agreements;pphf $-147,789