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 Agriculture U.S. Department of Health and Human Services

Federal Program:

Maternal and Child Health Services Block Grant to the States (93.994) Children’s Health Insurance Program (93.767) Child and Adult Care Food Program (10.558) 16B04MC29355, 17B04MC30630, 18B04MC3150567, 1605NY5021, 1705NY0301, 1705NY5021, and 1805NY5021 2015IN109044, 2015IN202044, 201616N105044, 201616N109044, 201616N202044, 201716N202044, 201717N105044, 201717N109044, 201717N202044, 201818N105044, 201818N202044, and 201818N109944

Federal Award Numbers:

Federal Award Years:

2016, 2017, and 2018

State Agency:

Department of Health

Reference:

2018-037

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) and Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements , section 200.331(d) states all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that he 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 or 2 CFR 200.521.

Additionally, 45 CFR 75.303(a) and 2 CFR 200.303(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 During our testwork over the subrecipient monitoring process in place for the fiscal year ended March 31, 2018, we noted that the Department of Health (the Department) did not have sufficient internal controls in place to ensure that all required single audits of the program’s subrecipients were received, reviewed,

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(Continued)