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 maintain evidence to support sufficient risk assessment and monitoring activities over subawards provided to subrecipients of the Department, may result in the use of federal funding not being in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding A similar finding for the Department was included in the prior year Single Audit Report as finding number 2017-031 at pages 82 and 83. Questioned Costs Cannot be determined. Recommendation We recommend that the Department update its subrecipient monitoring policy, procedures, and monitoring internal controls to ensure the Department is monitoring subrecipients in accordance with 45 CFR 75.352 (d) and 45 CFR 75.352(e). Additionally, we recommend that the Department establish policies and procedures for maintaining the supporting documentation to evidence the subrecipient monitoring procedures performed. Views of Responsible Officials Recommendation accepted. The Department has already taken steps to implement this recommendation. Reference the corrective action plan for further details.

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