Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Cause The cause of the condition was due to the timing of the Department’s implementation of its corrective action plan in response to a prior year finding. As part of its corrective action plan beginning March 8, 2019, the Department’s policies and procedures were revised to implement procedures requiring updates to award information provided by the United States Department of Health and Human Services be sent to subrecipients. As of the corrective action date, the Department has communicated federal award information as part of their annual budget review and renewal process or as soon as a notice of grant award is received (if it was not received prior to the start of the budget period). Possible Asserted Effect Failure to adequately communicate changes in award identification information could result in the subrecipient not being able to adequately track and report its subawards received resulting in errors reported on the schedule of expenditures of federal awards within each subrecipient’s annual single audit report as well as not being able to comply with required terms and conditions of the federal award. Questioned Costs None Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding A similar finding for the Department was included in the 2018 Single Audit Report as finding number 2018-044 at pages 123–125. Recommendation We recommend that the Department continue to follow its updated policies and procedures to award identification to its subrecipients of federal programs to ensure all award identification information prescribed in 45 CFR 75.352(a) is provided to the subrecipients of the Department. Views of Responsible Officials Recommendation accepted. Corrective action completed. Reference the corrective action plan for further details.

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