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 United States Department of Health and Human Services

Federal Programs:

Maternal and Child Health Services Block Grant to the States (93.994) Child and Adult Care Food Program (10.558)

Federal Award Numbers:

17B04MC30630, 18B04MC31505, and 19B04MC32560 201817N105044, 201817N202044, 201817N109944, 201818N105044, 201818N202044, 201818N109944, 201918N202044, 201919N105044, 201919N202044, and 201919N109944

Federal Award Years:

2017, 2018, and 2019

State Agency:

Department of Health

Reference:

2019-032

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 75.352(d) and Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements, section 200.331(d) states all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that he subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward, and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include:

(1) Reviewing financial and performance reports required by the pass-through entity.

(2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and other means.

(3) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by 45 CFR 75.521 or 2 CFR 200.521.

Additionally, 45 CFR 75.303(a) and 2 CFR 200.303(a) state 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.

90

(Continued)