EIN: 980033332
UEI: GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 14, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by May 14, 2023, which was (1193 days ago).
What is a management decision? →Finding No. 2021-001 Federal Agency: U.S. Department of Education CFDA Number and Title: 84.425H COVID-19 Education Stabilization Fund (ESF) ? Outlying Areas-Governors Award Number: S425H200004 Area: Activities Allowed or Unallowed and Allowable Costs/Cost Principle Questioned Costs: $554,171 Criteria: 2 CFR 200.413(a) defines direct cost charged to the federal award as those costs that can be identified with a particular final cost objective or that can be directly assigned to such activities relatively easily with a high degree of accuracy. 2 CFR 200.400(d) requires grantees to maintain adequate documentation to support costs charged to the federal award. Per the Memorandum of Understanding (MOU) between the Office of the Governor of Guam (OGG) and PBS Guam (CG#2020-12285), OGG has agreed to subaward the sum of $1,507,650 to PBS Guam for the purpose of administering the PBS University Program. Indirect cost is not allowed to be reimbursed under the program. Condition: We tested forty-eight (48) transactions totaling $750,705 out of a total population of $1,214,942, we noted the following: ? Ten (10) transactions totaling $21,547 are not allowable activities as they are not direct costs related to administering the PBS University Program. ? Fifteen (15) transactions totaling $514,700 do not have adequate documentation to support the cost charged to the program. ? Associated unallowable cost related to the aforementioned findings totaled $18,524. Cause: PBS Guam?s management is not experienced with administering federal programs. Amounts charged to the grant was based on a rate schedule exceeding direct costs. Effect: PBS Guam is noncompliant with the requirements of activities allowed or unallowed and allowable cost/cost principle. Recommendation: PBS Guam should review requirements Uniform Guidance and the grant agreement and improve its procedures on reviewing the allowability of activities and costs charged to the grant. Views of responsible officials: Management agrees. Refer to Corrective Action Plan.
Federal Award Findings and Questioned Costs Finding No. 2021-001 Area: Activities Allowed or Unallowed and Allowable Costs/Cost Principle: Views of Auditee and Planned Corrective Action: PBS Guam followed the agreement between the Office of the Governor and PBS Guam as stated in the MOU. As a result, and as per the MOU, PBS Guam billed the Guam State Clearinghouse base on the agreed rates which were PBS Guam's rate card approved by the board of trustees. However, during the Government wide audit, PBS Guam was identified as a subrecipient of the federal awards and as such, PBS is required to follow the Uniform Guidance. To comply, PBS Guam has plans on establishing new procedures to identify federal award requirements. This will include reviewing the Uniform Guidance to identify allowable activities and costs that should be charged to the grant award and maintaining proper and adequate documentation for all future grants awards. Anticipated Completion Date: January 1, 2023 Name of Contact Person and Title: Ina Carillo, General Manager Contact - icarillo@pbsguam.org
Finding No. 2021-002 Federal Agency: U.S. Department of Education CFDA Number and Title: 84.425H COVID-19 Education Stabilization Fund (ESF) ? Outlying Areas-Governors Award Number: S425H200004 Area: Cash Management Criteria: 2 CFR 200.302(b)(6) requires non-federal entities to establish written procedures to implement the requirements of 2 CFR 200.305 Federal Payment. 2 CFR 200.305(b)(3), program cost must be paid by non-federal entity funds before submitting a payment request. The non-federal entity must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: PBS Guam does not have written procedures as required by the Uniform Guidance. We tested 48 transactions of which 28 did not have sufficient support to demonstrate that funds were disbursed prior to requesting reimbursement. Cause: PBS Guam?s management is not experienced with administering federal programs. Management was not aware that PBS Guam funds must be disbursed prior to requesting reimbursement. Effect: PBS Guam is noncompliant with the requirements of the cash management principle. Recommendation: PBS Guam should review Uniform Guidance requirements and the grant agreement and improve its procedures to ensure compliance with the cash management principle. Views of responsible officials: Management agrees. Refer to Corrective Action Plan
Federal Award Findings and Questioned Costs Finding No. 2021-002 Area: Cash Management Views of Auditee and Planned Corrective Action: PBS Guam will review the Uniform Guidance requirements and establish a written procedures for cash management as required by the Uniform Guidance. Anticipated Completion Date: January 1, 2023 Name of Contact Person and Title: Ina Carillo, General Manager Contact - icarillo@pbsguam.org
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