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:

Child and Adult Care Food Program (10.558)

Federal Award Numbers:

201818N109944

Federal Award Years:

2018

State Agency:

Department of Health

Reference:

2018-040

Criteria Title 7 U.S. Code of Federal Regulations Part 226 (7 CFR 226), Child and Adult Care Food Program , Section 226.7(a) prescribes standards of financial management systems in administering Program funds by the State agency and institutions. Further, 7 CFR 226.7(b) states each State agency shall maintain an acceptable financial management system, adhere to financial management standards and otherwise carry out financial management policies in accordance with 2 CFR part 200, subpart D and USDA implementing regulations 2 CFR part 400 and part 415, as applicable. Additionally, Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements section 200.302 Financial management notes: (a) Each state must expend and account for the Federal award in accordance with state laws and procedures for expending and accounting for the state‘s own funds. In addition, the state‘s and the other non-Federal entity‘s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. See also section 200.450 Lobbying . (b) The financial management system of each non-Federal entity must provide for the following (see also sections 200.333 Retention requirements for records , 200.334 Requests for transfer of records , 200.335 Methods for collection, transmission and storage of information , 200.336 Access to records , and 200.337 Restrictions on public access to records ): (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the CFDA title and number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any.

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