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

Federal Program:

Special Supplemental Nutrition Program for Women, Infants, and Children (10.557)

Federal Award Numbers:

201716W100644, 201717W100644, 201817W100644, and 201818W100644

Federal Award Years:

2016, 2017, and 2018

State Agency:

Department of Health

Reference:

2018-038

Criteria Title 7 U.S. Code of Federal Regulations Part 246 (7 CFR 246), Participant Eligibility , Section 246.7(e), Nutritional risk , states to be certified as eligible for the Program, applicants who meet the Program’s eligibility standards specified in paragraph (c) of this Section must be determined to be at nutritional risk. A competent professional authority on the staff of the local agency shall determine if a person is at nutritional risk through a medical and/or nutritional assessment. This determination may be based on referral data submitted by a competent professional authority not on the staff of the local agency. Nutritional risk data shall be documented in the participant’s file and shall be used to assess an applicant’s nutritional status and risk; tailor the food package to address nutritional needs; design appropriate nutrition education, including breastfeeding promotion and support; and make referrals to health and social services for follow-up, as necessary and appropriate. Except as stated in paragraph (e)(1)(v) of this section, at least one determination of nutritional risk must be documented at the time of certification in order for an income eligible applicant to receive WIC benefits. 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(a), Internal Controls, 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. Effective internal controls should include procedures in place to ensure eligibility determinations are performed and documented in accordance with program regulations. Condition The Department of Health (the Department) did not maintain sufficient appropriate documentation to evidence the performance of a nutritional risk assessment review at the local agency. For 1 of 40 Quality Assurance (QA) reviews selected for testing, management was not able to provide supporting documentation evidencing the performance of the QA review. Cause The condition is primarily due to the Department not having maintained evidence supporting their review. The QA review is performed and retained by the regional WIC office. In one instance, it was noted that the supporting documentation was lost in a flood at the regional office.

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