Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

(xi) CFDA Number and Name; the pass-through entity must identify the dollar amount made available under each Federal award and the CFDA number at time of disbursement;

(xii) Identification of whether the award is R&D; and

(xiii) Indirect cost rate for the Federal award (including if the de minimis rate is charged per Section 75.414).

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’s policies and procedures are not designed to ensure that changes in data elements under subaward modifications are provided to subrecipients as required by 45 CFR 75.352(a). During the fiscal year ended March 31, 2019, the Office of Temporary and Disability Assistance (the Office) passed through $116,823,159 under the Child Support Enforcement federal program (CFDA No. 93.563) to local district offices. The Office’s pass-through recipients for the program are local district social services offices (subrecipients) of the State of New York, which had a funding relationship under the program established by the State of New York Laws of 1997. Quarterly, the Federal Government provides a notice of grant awards to the Office for the federal program. The Office was unable to provide evidence of its communication to the subrecipients of the new data elements in the notice of grant award. Specifically, the following information was not provided to the subrecipients:

1) Federal Award Identification Number (FAIN)

2) Federal Award Date

3) Subaward Period of performance Start and End Date

4) Federal award project description

5) Identification of whether the award is research and development (R&D)

Cause The condition found is primarily due to the lack of written policies and procedures to ensure that all required award identification information per 45 CFR 75.352(a) is communicated to the subrecipients for each federal subaward period and/or data element changes from subsequent subaward modifications (i.e., quarterly or annually). Possible Asserted Effect Failure to adequately communicate changes in award identification information could result in the subrecipient not being able to adequately track and report its subawards received resulting in errors reported on the schedule of expenditures of federal awards within each subrecipient’s annual single audit report as well as not being able to comply with required terms and conditions of the federal award.

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