Institutional Federal Compliance Report 2021

Basis for Qualified Opinions As described in the accompanying schedule of findings and questioned costs, the State did not comply with the following requirements:

Compliance Requirement

Finding No.

CFDA No.

Program (or Cluster) Name

Matching Subrecipient Monitoring

2019-005

93.563

Child Support Enforcement

Subrecipient Monitoring Special Tests and Provisions – Payment Rate Setting and Application

2019-011

93.658

Foster Care – Title IV-E

93.658 93.659

Foster Care – Title IV-E Adoption Assistance

Matching Subrecipient Monitoring

2019-014

2019-015

93.659

Adoption Assistance

Subrecipient Monitoring

2019-016

93.659

Adoption Assistance

Subrecipient Monitoring

93.575 93.596

2019-019

CCDF Cluster

Subrecipient Monitoring

Subrecipient Monitoring Earmarking

2019-020

93.667

Social Services Block Grant

93.775 93.777 93.778

Special Tests – Inpatient Hospital and Long-Term Care Facility Audits

2019-021

Medicaid Cluster

Maternal and Child Health Services Block Grant to the States

2019-031

93.994

Subrecipient Monitoring

84.027 84.173

2019-034

Special Education Cluster (IDEA)

Subrecipient Monitoring

Compliance with such requirements is necessary, in our opinion, for the State to comply with the requirements applicable to that program. Qualified Opinions In our opinion, except for the noncompliance described in the Basis for Qualified Opinion paragraph, the State complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of the major programs listed in the table in the Basis for Qualified Opinions paragraph above for the year ended March 31, 2019. Unmodified Opinion on Each of the Other Major Federal Programs In our opinion, the State complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its other major federal programs identified in

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