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:

Special Supplemental Nutrition Program for Women, Infants, and Children (10.557) Children’s Health Insurance Program (93.767) Maternal and Child Health Services Block Grant to the States (93.994) Child and Adult Care Food Program (10.558) 201716W100644, 201717W100644, 201817W100644, and 201818W1006441605NY5021, 1705NY0301, 1705NY5021, and 1805NY502116B04MC29355, 17B04MC30630, and 18B04MC315052015IN109044, 2015IN202044, 201616N105044, 201616N109044, 201616N202044, 201716N202044, 201717N105044, 201717N109044, 201717N202044, 201818N105044, 201818N202044, and 201818N109944

Federal Award Numbers:

Federal Award Years:

2015, 2016, 2017, and 2018

State Agency:

Department of Health

Reference:

2018-043

Criteria Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), U niform Administrative Requirements, Cost Principles, and Audit Requirements, section 200.305(a) and 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 75.305(a) states for states, payments are governed by Treasury-State CMIA agreements and default procedures codified at 31 CFR Part 205 “Rules and Procedures for Efficient Federal-State Funds Transfers” and TFM 4A-2000 Overall Disbursing Rules for All Federal Agencies. Title 45 U.S. Code of Federal Regulations Part 96 (45 CFR 96), Block Grants , section 96.12 states the Secretary will make payments at such times and in such amounts to each State from its awards in advance or by way of reimbursement in accordance with Section 203 of the Intergovernmental Cooperation Act (42 U.S.C. 4213) and Treasury Circular No. 1075 (31 CFR part 205). When matching funds are involved, the Secretary shall take into account the ratio that such payment bears to such State’s total expenditures under its awards. Title 31 U.S. Code of Federal Regulations Part 205 (31 CFR 205), Rules and Procedures for Efficient Federal-State Funds Transfers , section 205.33(a) requires a State to minimize the time between the drawdown of Federal funds from the Federal government and their disbursement for Federal program purposes. A Federal Program Agency must limit a funds transfer to a State to the minimum amounts needed by the State and must time the disbursement to be in accord with the actual, immediate cash requirements of the State in carrying out a Federal assistance program or project. The timing and amount of funds transfers must be as close as is administratively feasible to a State‘s actual cash outlay for direct program costs and the proportionate share of any allowable indirect costs. States should exercise sound cash management in funds transfers to subgrantees in accordance with OMB Circular A-102.

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