Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

properly placed in an approved foster boarding home. 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 one Erie County case review out of a sample of eight Erie County and three New York City supplemental eligibility case reviews conducted by the Office, the Office’s Title IV-E staff reviewer noted the need for follow-up within the case review checklist with the local district. However, the Office did not have documentation supporting that follow-up related to the identified issues occurred. Cause The condition found was primarily due to human error, and the matter was not followed up on as required in accordance with the Office’s policy. Possible Asserted Effect Failure to ensure all identified issues are followed up timely may result in ineligible participants participating in the federal assistance program for which unallowable costs would be incurred in accordance with federal statues, 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. Recommendation We recommend the Office continue to enhance its subrecipient monitoring internal control to help ensure the Office is monitoring subrecipients in accordance with 45 CFR 75.352(d) and 45 CFR 75.352(e). This would include ensuring that all matters requiring follow-up that are identified as part of the eligibility case review process are followed upon and resolved timely by the Office. Views of Responsible Officials Recommendation accepted. Corrective action is in progress. See corrective action plan for more details.

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