Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

(xiii) Indirect cost rate for the Federal award (including if the de minimis rate is charged per section 75.414).

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 policies and procedures within the Office of Children and Family Services (the Office) 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 passed through the following funds to local district offices: • $482,144,583 under the Foster Care – Title IV-E program (CFDA number 93.658) • $217,836,487 under the Adoption Assistance program (CFDA number 93.659) • $326,354,946 under the Child Care and Development Fund Cluster (CFDA numbers 93.575 and 93.596) • $272,428,761 under the Social Services Block Grant (CFDA number 93.667). The Office’s passes through program funds to local district social services offices (subrecipients) of the State of New York which had a funding relationship 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 provide evidence of their communication with the subrecipients about the new data elements in the notice of grant award. 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 of Temporary and Disability Assistance processes claims submitted by the local district social services offices on behalf of the Office, and provides post settlement summaries of federal dollars reimbursed 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.

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