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:

Adoption Assistance (93.659) Foster Care – Title IV-E (93.658)

Federal Award Numbers:

1601NYADPT, 1701NYADPT, G1401NY1407, G1501NYADPT, 1601NYFOST, 1701NYFOST, G1201NY1401, G1301NY1401, G1401NY1401, and G1501NYFOST

Federal Award Years:

2011, 2012, 2013, 2014, 2015, 2016, and 2017

State Agency:

Office of Children and Family Services

Reference:

2018-005

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(b), states all pass-through entities must evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring described in paragraphs (d) and (e) of this section, which may include consideration of such factors as:

(1) The subrecipient’s prior experience with the same or similar subawards;

(2) The results of previous audits including whether or not the subrecipient receives a Single Audit in accordance with subpart F, and the extent to which the same or similar subaward has been audited as a major program;

(3) Whether the subrecipient has new personnel or new or substantially changed systems; and

(4) The extent and results of HHS awarding agency monitoring (e.g., if the subrecipient also receives Federal awards directly from a HHS awarding agency).

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 During the fiscal year ended March 31, 2018, the Office of Children and Families (the Office) passed through $482,144,583 under the Foster Care – Title IV-E federal program (CFDA number 93.658) and $217,836,487 under the Adoption Assistance federal program (CFDA number 93.659) to local district offices. As part of its subrecipient monitoring process, the Office developed and implemented a formal risk assessment process at the end of the current State fiscal year to identify subrecipient monitoring activities to be performed to ensure that the subawards were spent in compliance with Federal statues, regulations, and the term and conditions of the subaward. However, given the timing of when management performed its risk assessments, it could not be utilized during the current fiscal year.

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