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 Health and Human Services

Federal Program:

Maternal and Child Health Services Block Grant to the States (93.994)

Federal Award Numbers:

16B04MC29355; 17B04MC30630; 18B04MC31505

Federal Award Years:

2016, 2017, and 2018

State Agency:

Department of Health

Reference:

2018-045

Criteria Title 45 U.S. Code of Federal Regulations Part 96 (45 CFR 96), Block Grants , Section 96.17(a) states a state must make public and submit to the Department of Health and Human Services each annual report required by statute:

(1) Within six months of the end of the period covered by the report; or

(2) At the time the state submits its application for funding for the federal or state fiscal year, as appropriate, which begins subsequent to the expiration of that six-month period.

Additionally, 45 CFR 96.17(b) states these reports are required annually for maternal and child health services by Title 42 U.S. Code of Federal Regulations Part 706 (42 USC 706), Administrative and fiscal accountability Section 706(a)(1). 42 USC 706(a)(1) states each State shall prepare and submit to the Secretary annual reports on its activities under this subchapter. Each such report shall be prepared by, or in consultation with, the State maternal and child health agency. In order properly to evaluate and to compare the performance of different States assisted under this subchapter and to assure the proper expenditure of funds under this subchapter, such reports shall be in such standardized form and contain such information (including information described in paragraph (2)) as the Secretary determines (after consultation with the States) to be necessary (A) to secure an accurate description of those activities, (B) to secure a complete record of the purposes for which funds were spent, of the recipients of such funds,,[1] (C) to describe the extent to which the State has met the goals and objectives it set forth under Section 705(a)(2)(B)(i) of this title and the national health objectives referred to in Section 701(a) of this title, and (D) to determine the extent to which funds were expended consistent with the State’s application transmitted under Section 705(a) of this title. Copies of the report shall be provided, upon request, to any interested public agency, and each such agency may provide its views on these reports to the Congress. Further, 45 CFR 96.30(a) states except where otherwise required by Federal law or regulation, a State shall obligate and expend block grant funds in accordance with the laws and procedures applicable to the obligation and expenditure of its own funds. Fiscal control and accounting procedures must be sufficient to (a) permit preparation of reports required by the statute authorizing the block grant and (b) permit the tracing of funds to a level of expenditure adequate to establish that such funds have not been used in violation of the restrictions and prohibitions of the statute authorizing the block grant.

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