Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

rate of 34% to ensure the State met their matching requirements of the Child Support Enforcement federal program (CFDA No. 93.563). During our testwork over the Office’s matching and subrecipient monitoring process, we noted that the Office does not have a process or internal controls in place to monitor the local districts’ recipient’s source of funds utilized to meet matching requirements of the federal program awards to ensure that the source of funds utilized is allowable under federal regulations. Cause The condition is due to a lack of policies and procedures to ensure that funds utilized by the local districts for cost sharing or matching purposes are in accordance with 45 CFR 75.306(b). Additionally, the Office’s subrecipient monitoring procedures performed over the local districts do not include a review of the local funds utilized for cost sharing or matching purposes. Possible Asserted Effect Failure to review the sources of the funds utilized for the local district match could result in the use of inappropriate funds being utilized for cost sharing or matching of expenditures and noncompliance with the program laws, regulations, and terms and conditions of Federal awards. Questioned Costs Cannot be determined Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding A similar finding was included in the 2018 Single Audit Report as finding number 2018-001 on pages 19–20. Recommendation We recommend the Office review its policies and procedures to ensure its monitoring controls and procedures over the local districts include reviewing the source of the local district’s cost sharing or match to determine that the source is appropriate and in accordance with 45 CFR 75.306(b). Views of Responsible Officials Recommendation accepted. Corrective action is in progress. Reference the corrective action plan for further details.

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