Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

worksheet incorrectly included the following amendments as authorized federal funds in their December 31, 2018 and March 31, 2019 reconciliation support:

Report period ended

Grant

Amendment

Date

Amount

12/31/2018 3/31/2019 3/31/2019 3/31/2019 3/31/2019 3/31/2019

201919Q750344 201919S251444 201919S251444 201919S251944 201919S252044 201919Q750344

002 011 012 013 014 005

1/11/2019 $

430,522

4/10/2019 4/12/2019 4/17/2019 4/17/2019 4/10/2019

60,481,448 30,765,548 45,735,565 12,507,301 3,794,159

Additionally, given the errors within management’s reconciliation worksheet, certain amounts within the periodically reported SF-425 FNS 778/778a were improperly reported. In particular, the amounts of the Office’s quarterly reporting included the following overstatements due to the inclusion of federal funds authorized subsequent to the reporting period:

Report period ended

Column

Grant

Amendment

Date

Amount

12/31/2018

11

201919Q750344

002

1/11/2019 $ 430,522

Total overstatement

$ 430,522

3/31/2019 3/31/2019 3/31/2019

12 14 11

201919S251944 201919S252044 201919Q750344

013 014 005

4/17/2019 $ 45,735,565 4/17/2019 12,507,301

4/10/2019

3,794,159

Total overstatement

$ 62,037,025

In addition, for SF-425 FNS778/778a reports for the periods ended December 31, 2018 and March 31, 2019 selected for review, the Office had not reported any of the SAE award amount (grant 201919S251444), which were noted to be $129 million per the reconciliation worksheet and $178 million related to amounts authorized as of December 31, 2018 and March 31, 2019, respectively, which were omitted within columns 1–9 of line l, which is then totaled to column 10. Cause The cause of the overstatement of the amounts reported is due to management’s review of their internal reconciliation worksheet not being at a level of precision to ensure only authorized federal awards prior to the reporting period are included. Additionally, the cause of the submitted understatement is due to the Office omitting the SAE grants from the periodic reports. For reporting prior to December 31, 2018, the Office did not include these amounts in columns 1 through 9. Rather, the Office manually updated the amount in Column 10 of line l to include the SAE grants on the SF-425 FNS 778/778a. As of the December 31, 2018 reporting period, updates to the automated Federal FNS 778/778a worksheet within the Food Program Reporting System (FPRS) prohibited manual override of the total column (column 10) and required awards to be updated within columns 1 through 9,

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(Continued)