Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Cause The cause of the condition found is that the Office indicated that the source of matching funds as it relates to the maintenance payments is reviewed as part of other monitoring procedures. However, as part of our testwork over monitoring reviews conducted, including the reviews conducted provided to us by the Regional Offices, we were unable to verify, as part of these monitoring procedures, that a review over cost sharing requirements and the source of funds related to maintenance payments had been performed. Possible Asserted Effect Failure to sufficiently 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 numbers 2018-006 on pages 30–33 and 2018-007 on pages 34–37. Recommendation We recommend the Office continue to enhance its subrecipient monitoring policies, procedures, and 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 enhancing its policies and procedures over the local districts to ensure it includes reviewing the source of the local district’s cost sharing or match related to maintenance payments 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. See corrective action plan for more details.

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