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 Program:

Special Supplemental Nutrition Program for Women, Infants, and Children (10.557) Child and Adult Care Food Program (10.558) Child Support Enforcement (93.563) Children’s Health Insurance Program (93.767) Block Grant for Prevention and Treatment of Substance Abuse (93.959) Maternal and Child Health Services Block Grant to the States (93.994) 201616W500344, 201717W100344, 201717W500344, 201817W100644, 201818W100344, 201818W100644, 201918W100344, 201918W100644, 201919W100344, and 201919W100644 201817N105044, 201817N202044, 201817N109944, 201818N105044, 201818N202044, 201818N109944, 201918N202044, 201919N105044, 201919N202044, and 201919N109944 G1504NYCSES, G1604NYCSES, G1604NYCEST, 1704NYCSES, 1804NYCEST, 1804NYCSES, and 1901NYCSES

Federal Award Numbers:

1805NY5021 and 1905NY5021 17B1NYSAPT and 18B1NYSAPT 17B04MC30630; 18B04MC31505, and 19B04MC32560

Federal Award Years:

2015, 2016, 2017, 2018, and 2019

State Agency:

Department of Health Office of Alcoholism and Substance Abuse Services Office of Temporary and Disability Assistance

Reference:

2019-041

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) and 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 75.305(a) states for states, payments are governed by Treasury-State CMIA agreements and default procedures codified at 31 CFR Part 205 “Rules and Procedures for Efficient Federal-State Funds Transfers” and TFM 4A-2000 Overall Disbursing Rules for All Federal Agencies. Title 45 U.S. Code of Federal Regulations Part 96 (45 CFR 96), Block Grants, section 96.12 states the Secretary will make payments at such times and in such amounts to each State from its awards in advance or by way of reimbursement in accordance with Section 203 of the Intergovernmental Cooperation Act Title 42 U.S.C. 4213 and Treasury Circular No. 1075 (31 CFR part 205). When matching funds are involved, the Secretary shall take into account the ratio that such payment bears to such State’s total expenditures under its awards.

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