Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Possible Asserted Effect Failure to perform fiscal monitoring activities over supplement not supplant level of effort compliance requirements for subrecipients may result in subrecipients inappropriately supplanting non-Federal funds typically received had it not participated in a schoolwide program with federal funds. Statistical Sampling The samples were not intended to be and were not a statistically valid sample. Repeat Finding A similar finding was included in the prior year Single Audit Report as finding 2017-019, at page 51. Questioned Costs Cannot be determined. Recommendation We recommend that the Department revise subrecipient monitoring activities and internal controls to include monitoring activities over subrecipients and ensure that buildings only use SIG funding received to supplement and not supplant non-Federal Funds that the school would otherwise have received if it were not operating the schoolwide program. Views of Responsible Officials Recommendations accepted. Policy and procedures will be updated, and the implementation of new procedures are in progress.

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