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 :

Social Services Block Grant (93.667)

Federal Award Numbers : G1503NYTANF, G1601NYTANF, 1701NYTANF, 1701NYSOSR G1503NYTANF

Federal Award Years :

2015, 2016, 2017, and 2018

State Agency :

Office of Children and Family Services

Reference :

2018-012

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 federal funds for allowable costs in accordance with federal regulations.

(2) Monitoring compliance to ensure that the use all of the amount transferred in from Temporary Assistance for Needy Families (TANF) (CFDA 93.558) only for programs and services to children or their families whose income is less than 200% of the official poverty guideline as revised annually by HHS (42 U.S. Code section 604, Use of grants (42 USC 604) section 604(d)(3)(A) and 42 US Code section 9902 (42 USC 9902), Definitions Section 9902(2)).

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