2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-001 – Schedule Expenditures of Federal Awards (“SEFA”) Preparation
Federal Assistance Listing Number (“FALN”): 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Settlement needed significant corrections.
Criteria
Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements.
Cause
Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary.
Effect
The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified.
Questioned Costs
None
Recommendation
We recommend that the Settlement review their internal controls over preparation of the SEFA. Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.