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)

Federal Award Numbers:

1601NYADPT, 1701NYADPT, G1401NY1407, G1501NYADPT

Federal Award Years:

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

State Agency:

Office of Children and Family Services

Reference:

2018-007

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) states all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the 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.

Additionally, 45 CFR 75.203(c) requires the non-Federal entity to evaluate and monitor the non-Federal entity’s compliance with statutes, regulations and the terms of the Federal awards. The non-Federal entity assumes responsibility for administering Federal funds in a manner consistent with underlying agreements, program objectives, and the terms and conditions of the federal award (45 CFR 75.400(b)). Each state must expend and account for the federal award in accordance with state laws and procedures for expending the state’s own funds. Such monitoring activities should ensure: (1) Expended funds for adoption assistance subsidy payments made on behalf of eligible children, in accordance with a written and binding adoption assistance agreement in accordance with 42 U.S. Code Section 673 (42 USC 673), Adoption and guardianship assistance program, Section 673(a) 673(a) (2).

(2) Determined eligibility in accordance with federal regulations as outlined in 42 USC 673(a).

(3) Placed the eligible child in a properly licensed home and the appropriate criminal background checks had been performed.

34

(Continued)