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:

Foster Care – Title IV-E (93.658)

Federal Award Numbers:

1601NYFOST, 1701NYFOST, 1801NYFOST, and 1901NYFOST

Federal Award Years:

2016, 2017, 2018, and 2019

State Agency:

Office of Children and Family Services

Reference:

2019-012

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 75.303(c) requires the nonfederal entity to evaluate and monitor the nonfederal entity’s compliance with statutes, regulations and the terms of the Federal awards. The nonfederal entity assumes responsibility for administering Federal funds in a manner consistent with underlying agreements, program objectives, and the terms and conditions of the federal award (45 CFR 75.400(b)). Each state must expend and account for the federal award in accordance with state laws and procedures for expending the state’s own funds. Such monitoring activities should ensure that eligibility determinations made by the subrecipient are performed in accordance with federal regulations. 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 During the fiscal year ended March 31, 2019, the Office of Children and Families (the Office) passed through $358,415,450 under the Title IV-E Foster Care federal program (CFDA No. 93.658) to local districts (or subrecipients) to provide programmatic services under the Foster Care program. As part of the funding arrangement, the local districts are responsible for determining participant eligibility for services under the federal program. For the fiscal year ended March 31, 2019, the Office conducted supplemental eligibility case reviews for the New York City and Erie Counties, as a result of Title IV-E unit staff composite review experience and preparation for the State Fiscal Year 2018–19 Administration for Children Families Foster Care Eligibility Review that took place in September 2018. As part of the supplemental eligibility case review process, the Office selected 50 Erie County and 20 New York City participant case files. For each case file, the Office reviewed for Title IV-E foster care eligibility to ensure that the eligibility determination for each selected case was complete and accurate. The Office utilized a checklist to document the results of each case reviewed and at the end of the review a closure letter was sent to the districts documenting the results of the review. For each New York City case file, as a result of the Title IV-E preparation for the State Fiscal Year 2018–19 Administration for Children Families Foster Care Eligibility Review that took place in September 2018, the Office also reviewed for Title IV-E foster boarding home documentation to ensure that the eligibility determination for each aforementioned selected case was complete and accurate and that the participant was

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