Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Federal Agency :

U. S. Department of Health and Human Services

Federal Program :

Child Support Enforcement (93.563)

Federal Award Numbers : G1504NYCSES, G1604NYCSES, and 1704NYCSES

Federal Award Years :

2015, 2016, and 2017

State Agency :

Office of Temporary and Disability Assistance

Reference :

2018-003

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 303(a) states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition The Office of Temporary Disability Assistance (the Office) did not have appropriate management review controls at the level of precision necessary to ensure documentation was maintained to support the amounts of cash drawdowns for operating transfers (Source 9 transactions) in accordance with 45 CFR 75. Cause The condition found was primarily due to the timing of when the Office developed and implemented its management review controls at a level of precision necessary to ensure cash drawdowns generated from the State’s Source 9 transactions for State administrative expenditures at grant closure had complete supporting documentation. Possible Asserted Effect Failure to adequately review and support drawdowns made under the Federal program may result in costs inconsistent with the laws, regulations, and terms and conditions of grant agreements being claimed to Federal programs. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample.

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