Audit 410683

Section Ill - Federal Awards Findings and Questioned Costs Finding 2025-001 - Cash Management - U.S. Department of Agriculture (Assistance Listing Number 10.557, WIG Special Supplemental Nutrition Program for Women, Infants, and Children) Passed Through New York State Department of Health, Contract Number C38291GG - (Significant Deficiency) Criteria: Nonfederal entities other than states are required to have internal controls in place to ensure compliance with the requirements of cash management that are contained in 2 CFR sections 200.302(b)(6) and 200,305, 31 CFR Part 205, 48 CFR sections 52.216-?(b) and 52.232-12. Statement of Condition: During our audit, we noted that there is no evidence of review of WIG vouchers submitted for payments. Cause: The Center does not have a policy in place requiring the review of WIG vouchers to be documented. Effect: Failure to document review of WIG Vouchers may result in unauthorized or incorrect payments from the WIG grant. Questioned Costs: None Context: Although there is no evidence of review and approval of the WIG Vouchers, the amounts of all four sample vouchers tested agreed to the underlying records and supporting documents. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Center implement a policy that requires all WIG voucher and supporting records to be reviewed and that such review be documented. Management Response: Management agrees with the finding and will implement these steps to ensure compliance with the federal cost principles, strengthen internal controls, and reduce the risk of questioned costs.