Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Federal Agency:

United States Department of Agriculture

Federal Program:

Special Supplemental Nutrition for Women, Infants and Children (10.557)

Federal Award Numbers:

201817W100644, 201818W100644, 201918W100644, and 201919W100644

Federal Award Years:

2018 and 2019

State Agency:

Department of Health

Reference:

2019-027

Criteria Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements , Section 200.305(a) states for states, payments are governed by Treasury-State CMIA agreements and default procedures codified at Title 31 U.S. Code of Federal Regulations Part 205, (31 CFR 205), Rules and Procedures for Efficient Federal-State Funds Transfers , and TFM 4A-2000 Overall Disbursing Rules for All Federal Agencies . 31 CFR 205.6(a) notes a Treasury-State agreement documents the accepted funding techniques and methods for calculating interest agreed upon by the U.S. Treasury and a State and identifies the Federal assistance programs governed by subpart A. If anything in a Treasury-State agreement is inconsistent with subpart A, that part of the Treasury-State agreement will not have any effect and subpart A will govern. Title 7 U.S. Code of Federal Regulations Part 246 (7 CFR 246) Special Supplemental Nutrition Program for Women, Infants and Children , Section 246.25(b), states that State agencies must submit financial and program performance data on a monthly basis, as specified by the Food and Nutrition Service, to support program management and funding decisions. Such information must include, but may not be limited to:

(A) Actual and projected participation;

(B) Actual and projected food funds expenditures;

(C) Actual and projected rebate payments received from manufacturers.

(D) A listing by source year of food and NSA funds available for expenditure; and,

(E) NSA expenditures and unliquidated obligations.

Additionally, 7 CFR 246.13(b) states that the State agency shall maintain effective control over and accountability for all Program grants and funds. The State agency must have effective internal controls to ensure that expenditures financed with Program funds are authorized and properly chargeable to the Program. Lastly, 2 CFR 200.303(a) states that nonfederal entity must establish and maintain effective internal controls 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.

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