Finding 1127627 (2024-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 352075
Organization: The City of New York (NY)

AI Summary

  • Core Issue: The DOE submitted 10 out of 13 FS-10F reports late, violating NYSED guidelines.
  • Impacted Requirements: Reports must be submitted within 90 days post-grant period; delays ranged from 41 to 180 days.
  • Recommended Follow-Up: Implement procedures to expedite the resolution of open encumbrances to ensure timely report submissions.

Finding Text

New York City Department of Education (“DOE”) Finding #: 2024-001 Funding Year(s): 7/1/2022 – 8/31/2023 Title I Grants to Local Educational Agencies (FAL #84.010) Contract Numbers: 4R4594A01, 3R1251A01, 3R1251L01, 3R1240A01, 3R1264A01 Twenty-First Century Community Learning Centers (FAL #84.287) Contract Numbers: 3R3915A01 English Language Acquisition Grants (FAL #84.365) Contract Number: 3R4151C01, 3R4151A01 Supporting Effective Instruction State Grant (FAL #84.367) Contract Numbers: 3R2664A01, 3R2651B01 Pass-Through Agency: New York State Department of Education Federal Agency: U.S. Department of Education Type of Finding: Reporting Compliance Criteria: As stipulated by the New York State Education Department (“NYSED”) Fiscal Guidelines for Federal and State Grants, program recipients are required to submit to NYSED a signed copy of the Final Expenditure Report for a Federal Project (“FS-10F”) within 90 days following the end of the grant award period. Condition/Context: Of the twenty-four (24) FS-10F reports submitted by the DOE during fiscal year 2024, we selected a sample of thirteen (13) FS-10F reports and found that ten (10) of the reports tested were submitted after the required due date, as follows: • Title I Grants to Local Educational Agencies (FAL #84.010): of the eight (8) FS-10F reports tested, five (5) reports were submitted between 41 and 132 days late. • Twenty-First Century Community Learning Centers (FAL #84.287): of the one (1) FS-10F report tested, such report was submitted 180 days late. • English Language Acquisition Grants (FAL #84.365): of the two (2) FS-10F reports tested, the reports were submitted between 90 and 111 days late. • Supporting Effective Instruction State Grants (FAL #84.367): of the two (2) FS-10F reports tested, both reports were submitted 90 days late. Cause/Effect: We were informed that due to open encumbrances which had not been fully liquidated by the FS-10F due date, the DOE was unable to complete and submit the FS-10F financial reports within the stipulated 90-day period, thus resulting in late-filed reports. Questioned Costs: None identified. Identification as a Repeat Finding: This finding is similar to finding #2023-001, included on pages 223 and 224 of the Fiscal 2023 Single Audit report. Recommendation: We recommend the DOE consider establishing procedures and operational practices whereby disposition of open encumbrances is accelerated such that all FS-10F expenditure reports are prepared and submitted within the required 90-day timeframe.

Categories

Reporting

Other Findings in this Audit

  • 551177 2024-007
    Significant Deficiency Repeat
  • 551178 2024-005
    Material Weakness Repeat
  • 551179 2024-005
    Material Weakness Repeat
  • 551180 2024-004
    Material Weakness Repeat
  • 551181 2024-004
    Material Weakness Repeat
  • 551182 2024-001
    - Repeat
  • 551183 2024-001
    - Repeat
  • 551184 2024-001
    - Repeat
  • 551185 2024-001
    - Repeat
  • 551186 2024-002
    Significant Deficiency Repeat
  • 551187 2024-002
    Significant Deficiency Repeat
  • 551188 2024-002
    Significant Deficiency Repeat
  • 551189 2024-003
    Material Weakness Repeat
  • 551190 2024-003
    Material Weakness Repeat
  • 551191 2024-006
    Significant Deficiency
  • 1127619 2024-007
    Significant Deficiency Repeat
  • 1127620 2024-005
    Material Weakness Repeat
  • 1127621 2024-005
    Material Weakness Repeat
  • 1127622 2024-004
    Material Weakness Repeat
  • 1127623 2024-004
    Material Weakness Repeat
  • 1127624 2024-001
    - Repeat
  • 1127625 2024-001
    - Repeat
  • 1127626 2024-001
    - Repeat
  • 1127628 2024-002
    Significant Deficiency Repeat
  • 1127629 2024-002
    Significant Deficiency Repeat
  • 1127630 2024-002
    Significant Deficiency Repeat
  • 1127631 2024-003
    Material Weakness Repeat
  • 1127632 2024-003
    Material Weakness Repeat
  • 1127633 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.36B
21.027 Coronavirus State and Local Fiscal Recovery Funds $987.27M
84.010 Title I Grants to Local Educational Agencies $861.29M
93.575 Child Care and Development Block Grant $844.60M
10.555 National School Lunch Program $495.04M
84.027 Special Education Grants to States $394.84M
14.218 Community Development Block Grants/entitlement Grants $298.27M
93.667 Social Services Block Grant $232.34M
93.268 Immunization Cooperative Agreements $210.45M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $208.26M
97.067 Homeland Security Grant Program $160.99M
93.658 Foster Care Title IV-E $151.98M
66.458 Clean Water State Revolving Fund $142.58M
93.558 Temporary Assistance for Needy Families $130.56M
14.239 Home Investment Partnerships Program $123.92M
66.468 Drinking Water State Revolving Fund $121.83M
10.553 School Breakfast Program $108.19M
93.659 Adoption Assistance $100.93M
84.424 Student Support and Academic Enrichment Program $82.04M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $80.37M
93.767 Children's Health Insurance Program $78.97M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $73.84M
93.600 Head Start $70.73M
97.141 Shelter and Services Program $70.67M
93.563 Child Support Services $57.61M
14.241 Housing Opportunities for Persons with Aids $56.42M
93.568 Low-Income Home Energy Assistance $53.44M
14.871 Section 8 Housing Choice Vouchers $52.40M
97.024 Emergency Food and Shelter National Board Program $48.95M
10.558 Child and Adult Care Food Program $46.66M
14.267 Continuum of Care Program $45.77M
20.507 Federal Transit Formula Grants $42.83M
84.365 English Language Acquisition State Grants $42.71M
84.196 Education for Homeless Children and Youth $33.16M
17.259 Wioa Youth Activities $32.47M
17.278 Wioa Dislocated Worker Formula Grants $30.54M
84.287 Twenty-First Century Community Learning Centers $27.41M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $23.85M
84.173 Special Education Preschool Grants $22.17M
84.048 Career and Technical Education -- Basic Grants to States $21.44M
17.258 Wioa Adult Program $20.99M
93.090 Guardianship Assistance $20.93M
16.922 Equitable Sharing Program $18.97M
93.569 Community Services Block Grant $18.95M
93.556 Marylee Allen Promoting Safe and Stable Families Program $18.00M
14.272 National Disaster Resilience Competition $17.99M
93.958 Block Grants for Community Mental Health Services $17.45M
84.165 Magnet Schools Assistance $16.58M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $16.32M
14.231 Emergency Solutions Grant Program $15.73M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $15.28M
97.075 Rail and Transit Security Grant Program $15.26M
93.069 Public Health Emergency Preparedness $13.78M
84.041 Impact Aid $13.01M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $12.08M
97.056 Port Security Grant Program $11.52M
93.493 Congressional Directives $10.32M
10.927 Emergency Watershed Protection Program - Disaster Relief Appropriations Act $10.17M
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $9.34M
21.016 Equitable Sharing $9.29M
15.153 Hurricane Sandy Disaster Relief – Coastal Resiliency Grants. $8.49M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $7.52M
93.262 Occupational Safety and Health Program $7.42M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $7.35M
16.710 Public Safety Partnership and Community Policing Grants $6.71M
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $6.13M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $5.88M
16.004 Law Enforcement Assistance Narcotics and Dangerous Drugs Training $5.46M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $5.20M
93.053 Nutrition Services Incentive Program $4.98M
97.025 National Urban Search and Rescue (us&r) Response System $4.87M
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $4.68M
93.914 Hiv Emergency Relief Project Grants $4.50M
93.052 National Family Caregiver Support, Title Iii, Part E $4.49M
93.747 Elder Abuse Prevention Interventions Program $4.43M
11.307 Economic Adjustment Assistance $4.36M
93.994 Maternal and Child Health Services Block Grant to the States $4.18M
84.181 Special Education-Grants for Infants and Families $4.15M
93.570 Community Services Block Grant Discretionary Awards $3.74M
97.106 Securing the Cities Program $3.59M
93.576 Refugee and Entrant Assistance Discretionary Grants $3.29M
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $3.24M
17.235 Senior Community Service Employment Program $3.13M
97.042 Emergency Management Performance Grants $2.79M
14.896 Family Self-Sufficiency Program $2.58M
21.023 Emergency Rental Assistance Program $2.54M
93.137 Community Programs to Improve Minority Health $2.48M
64.024 Va Homeless Providers Grant and Per Diem Program $2.40M
93.778 Medical Assistance Program $2.38M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.24M
14.879 Mainstream Vouchers $2.12M
10.664 Cooperative Forestry Assistance $2.07M
94.006 Americorps State and National 94.006 $2.02M
14.235 Supportive Housing Program $1.98M
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $1.74M
93.889 National Bioterrorism Hospital Preparedness Program $1.62M
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $1.61M
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $1.56M
16.753 Congressionally Recommended Awards $1.56M
97.029 Flood Mitigation Assistance $1.54M
10.582 Fresh Fruit and Vegetable Program $1.43M
10.923 Emergency Watershed Protection Program $1.30M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $1.30M
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $1.25M
93.604 Assistance for Torture Victims $1.25M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1.21M
14.905 Lead Hazard Reduction Demonstration Grant Program $1.18M
20.527 Public Transportation Emergency Relief Program $1.13M
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $1.12M
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $1.11M
20.205 Highway Planning and Construction $1.09M
97.107 National Incident Management System (nims) $1.07M
84.351 Arts in Education $1.07M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1.05M
20.600 State and Community Highway Safety $947,000
93.310 Trans-Nih Research Support $790,000
93.059 Training in General, Pediatric, and Public Health Dentistry $785,000
93.788 Opioid Str $782,000
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $781,000
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $742,000
16.833 National Sexual Assault Kit Initiative $736,000
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $721,000
93.825 National Ebola Training and Education Center (netec) $702,000
17.245 Trade Adjustment Assistance $694,000
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $683,000
16.543 Missing Children's Assistance $664,000
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $655,000
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $628,000
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $593,000
93.350 National Center for Advancing Translational Sciences $587,000
66.046 Climate Pollution Reduction Grants $570,000
93.253 Poison Center Support and Enhancement Grant $562,000
93.270 Viral Hepatitis Prevention and Control $560,000
20.933 National Infrastructure Investments $550,000
93.217 Family Planning Services $534,000
12.002 Procurement Technical Assistance for Business Firms $531,000
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $524,000
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $522,000
10.579 Child Nutrition Discretionary Grants Limited Availability $500,000
93.939 Hiv Prevention Activities Non-Governmental Organization Based $495,000
10.565 Commodity Supplemental Food Program $479,000
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $473,000
32.009 Emergency Connectivity Fund Program $454,000
93.103 Food and Drug Administration Research $420,000
93.926 Healthy Start Initiative $419,000
16.034 Coronavirus Emergency Supplemental Funding Program $418,000
21.017 Social Impact Partnerships to Pay for Results Act (sippra) $390,000
97.007 Homeland Security Preparedness Technical Assistance Program $364,000
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees $335,000
93.071 Medicare Enrollment Assistance Program $331,000
93.191 Graduate Psychology Education $323,000
45.149 Promotion of the Humanities Division of Preservation and Access $322,000
93.732 Mental and Behavioral Health Education and Training Grants $317,000
93.327 Demonstration Grants for Domestic Victims of Human Trafficking $308,000
97.045 Cooperating Technical Partners $293,000
93.279 Drug Use and Addiction Research Programs $291,000
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $286,000
84.042 Trio Student Support Services $284,000
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $257,000
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $249,000
16.588 Violence Against Women Formula Grants $248,000
93.150 Projects for Assistance in Transition From Homelessness (path) $238,000
93.322 Cdc Partnership: Strengthening Public Health Laboratories $217,000
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $216,000
93.991 Preventive Health and Health Services Block Grant $209,000
93.940 Hiv Prevention Activities Health Department Based $207,000
93.393 Cancer Cause and Prevention Research $198,000
16.741 Dna Backlog Reduction Program $194,000
93.136 Injury Prevention and Control Research and State and Community Based Programs $190,000
20.521 New Freedom Program $188,000
16.320 Services for Trafficking Victims $186,000
93.976 Primary Care Medicine and Dentistry Clinician Educator Career Development Awards $178,000
93.527 Grants for New and Expanded Services Under the Health Center Program $169,000
16.036 Comprehensive Forensic Dna Analysis Grant Program $162,000
10.912 Environmental Quality Incentives Program $146,000
93.316 Public Health Preparedness and Response Science, Research, and Practice $131,000
10.559 Summer Food Service Program for Children $127,000
10.674 Wood Utilization Assistance $125,000
16.044 Forensics Training and Technical Assistance Program $122,000
16.752 Economic, High-Tech, and Cyber Crime Prevention $119,000
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $119,000
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $118,000
96.006 Supplemental Security Income $116,000
15.929 Save America's Treasures $113,000
20.500 Federal Transit Capital Investment Grants $109,000
93.978 Sexually Transmitted Diseases (std) Provider Education Grants $100,000
97.091 Homeland Security Biowatch Program $92,000
66.437 Geographic Programs – Long Island Sound Program $89,000
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $77,000
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $76,000
16.825 Smart Prosecution Initiative $69,000
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $66,000
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $66,000
16.040 Matthew Shepard and James Byrd, Jr. Hate Crimes Education, Investigation and Prosecution Program $62,000
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $60,000
93.855 Allergy and Infectious Diseases Research $58,000
16.575 Crime Victim Assistance $56,000
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $55,000
93.365 Sickle Cell Treatment Demonstration Program $52,000
16.609 Project Safe Neighborhoods $50,000
16.735 Prea Program: Strategic Support for Prea Implementation $50,000
16.831 Children of Incarcerated Parents $48,000
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $44,000
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $44,000
11.469 Congressionally Identified Awards and Projects $43,000
66.472 Beach Monitoring and Notification Program Implementation Grants $39,000
93.242 Mental Health Research Grants $34,000
45.024 Promotion of the Arts Grants to Organizations and Individuals $30,000
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $30,000
93.145 Hiv-Related Training and Technical Assistance $23,000
93.165 Grants to States for Loan Repayment $20,000
16.304 Law Enforcement Assistance National Crime Information Center $19,000
93.866 Aging Research $14,000
93.113 Environmental Health $13,000
93.226 Research on Healthcare Costs, Quality and Outcomes $13,000
16.582 Crime Victim Assistance/discretionary Grants $9,000
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $9,000
97.044 Assistance to Firefighters Grant $9,000
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $8,000
66.461 Regional Wetland Program Development Grants $8,000
10.575 Farm to School Grant Program $7,000
11.463 Habitat Conservation $7,000
93.361 Nursing Research $7,000
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $7,000
16.015 Missing Alzheimer's Disease Patient Assistance Program $5,000
93.837 Cardiovascular Diseases Research $5,000
66.951 Environmental Education Grants Program $1,000
93.121 Oral Diseases and Disorders Research $1,000