Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Additionally, 45 CFR 75.303(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’s policies and procedures are not designed to ensure that changes in data elements under subaward modifications are provided to subrecipients as required by 45 CFR 75.352(a).

During the fiscal year ended March 31, 2018, the Office of Temporary and Disability Assistance (the Office) passed through $118,269,781 under the Child Support Enforcement federal program (CFDA number 93.563) to local district offices. The Office’s pass-through recipients for the program are local district social services offices (subrecipients) of the State of New York that had funding relationships under the program established by the State of New York Laws of 1997. Quarterly, the Federal Government provides a notice of grant awards to the Office for the federal program. The Office was unable to provided evidence of their communication to the subrecipients of the new data elements in the quarterly notice. Specifically, the following information was not provided to the subrecipients:

1) Federal Award Identification Number (FAIN)

2) Federal Award Date

3) Subaward Period of performance Start and End Date

4) Federal award project description

5) Identification of whether the award is research and development (R&D)

Additionally, while the Office provides postsettlement summaries of federal dollars paid to the subrecipients, no documentation was provided evidencing the Office (the pass-through entity) had identified the dollar amount made available under each Federal award and the related CFDA number at time of the disbursement. Cause The condition found is primarily due the lack of written policies and procedures to ensure that all required award identification information per 45 CFR 75.352(a) is communicated to the subrecipients for each federal subaward period and/or data element changes from subsequent subaward modifications (i.e., quarterly or annually).

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