E. . Acheampong, T. K. . Adukpo, and J. T. . Mensah, “Persistent Oversight Failures in State-Administered Federal Grant Programs:A Longitudinal Analysis of Single Audit Findings and the Case for Risk-Based Compliance Reform”, Am. J. Hum. Resour. Public Adm., vol. 1, no. 2, pp. 55–70, Sep. 2026, doi: 10.54536/ajhrpa.v1i2.8434.