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 Education

Federal Program:

Rehabilitation Services – Vocational Rehabilitation Grants to States (84.126)

Federal Award Numbers:

H126A160047, H126A170047, and H126A180047

Federal Award Years:

2016, 2017, and 2018

State Agency:

State Education Department

Reference:

2018-016

Criteria Title 29 U.S. Code Part 722 (29 USC 722), Eligibility and individualized plan for employment , section 722(b)(3)(F) states that the individualized plan for employment shall be developed as soon as possible but not later than a deadline of 90 days after the date of the determination of eligibility described in section 722(b)(1), unless the designated State unit and the eligible individual agree to an extension of that deadline to a specific date by which the individualized plan for employment shall be completed. Additionally, Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements , section 200.303 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 State Education Department (the Department) did not have effective monitoring controls in place to ensure each participant’s individualized plan for employment (IPE) was developed within 90 days after the date of the determination of eligibility. During our testwork over eligibility determinations made by the Department’s district offices during the State Fiscal Year 2018, we noted, for 4 of 65 eligibility determinations selected for testwork, the related IPE was not developed within 90 days of the eligibility determination. Additionally, there was no evidence that extension deadlines were agreed to by the Department’s district offices and the individual. Cause The cause of the condition found is primarily due to a lack of monitoring controls in place to ensure that IPEs are developed within the required 90 days. Possible Asserted Effect Failing to develop an IPE within timeframes consistent with 29 USC 722(b)(3)(F) may result in services being provided that are not necessary for the individual to achieve an employment outcome that is consistent with the individual’s strengths, resources, priorities, concerns, abilities, capabilities, and informed choice and costs that could be unallowed.

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