Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Cause The condition found is primarily due the lack of written policies and procedures necessary 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). Possible Asserted Effect Failure to adequately communicate changes in award identification information could result in the subrecipients not being able to adequately track and report the subawards received resulting in errors being reported on the subrecipient’s annual schedule of expenditures of federal awards and result in noncompliance with required terms and conditions of the federal award. Statistical Sampling The sample was not intended to be and was not a statistically valid sample. Questioned Costs None. Recommendation We recommend that the Office continue to enhance its communication with the subrecipients of the federal program to ensure all award identification information (including change in data elements) required under 45 CFR 75.352(a) is provided to the subrecipients of the Office. Views of Responsible Officials Recommendation accepted. New policies, procedures and internal controls are being developed, and the implementation of the new procedures are in progress. See corrective action plan for more details.

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