Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Federal Agency:

United States Department of Health and Human Services

Federal Program:

Child Support Enforcement (93.563)

Federal Award Numbers:

G1504NYCSES, G1604NYCSES, G1604NYCEST, 1704NYCSES, 1804NYCEST, 1804NYCSES, and 1901NYCSES

Federal Award Years:

2015, 2016, 2017, 2018, and 2019

State Agency:

Office of Temporary and Disability Assistance

Reference:

2019-005

Criteria Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards , section 75.306(b), requires for all Federal awards, any shared costs or matching funds and all contributions, including cash and third party in-kind contributions, must be accepted as part of the nonfederal entity’s cost sharing or matching when such contributions meet all of the following criteria:

(1) Are verifiable from the nonfederal entity’s records;

(2) Are not included as contributions for any other Federal award;

(3) Are necessary and reasonable for accomplishment of project or program objectives;

(4) Are allowable under subpart E of 45 CFR 75;

(5) Are not paid by the Federal Government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs;

(6) Are provided for in the approved budget when required by the HHS awarding agency; and

(7) Conform to other provisions of this part, as applicable.

Additionally, 45 CFR 75.303(a) states the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition The Office of Temporary and Disability Assistance (the Office) enters into grant agreements with local districts to provide programmatic services for the Child Support Enforcement program. The local districts pay 100% of costs incurred under the grant for each program and periodically submits a request for reimbursement to the State of New York for services rendered. The Office reimburses the local districts for only the federal share of the costs incurred and the related match (or the State of New York’s share of costs incurred) is provided for by the local district. During the fiscal year ended March 31, 2019, the Office relied upon the local districts’ match

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