Finding 24626 (2022-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 22749
Organization: The City of New York (NY)

AI Summary

  • Core Issue: The DOE submitted 21 out of 26 FS-10F reports late, violating the 90-day submission requirement.
  • Impacted Requirements: Compliance with NYSED Fiscal Guidelines for Federal and State Grants regarding timely submission of expenditure reports.
  • Recommended Follow-Up: Implement procedures to expedite the resolution of open encumbrances to ensure all FS-10F reports are submitted on time.

Finding Text

New York City Department of Education (?DOE?) Finding #: 2022-001 Funding Year(s): 9/1/2020 ? 8/31/2022 Title I Grants to Local Educational Agencies (FAL #84.010) Contract Numbers: 1R4551J01, 1R4551M01, 1R4510M01, 1R4511L01, 1R4519F01 Career & Technical Education - Basic Grants to States (FAL #84.048) Contract Numbers: 1R0551A01, 1R0579A01 Twenty-First Century Community Learning Centers (FAL #84.287) Contract Numbers: 1R3902A01, 1R3907A01, 1R3912A01, 1R3918A01, 1R3920A01, 1R3930A01, 1R3903A01, 1R3925A01 English Language Acquisition Grants (FAL #84.365) Contract Number: 1R4142A01, 1R4151A01, 1R4164A01 Supporting Effective Instruction State Grant (FAL #84.367) Contract Numbers: 1R2664A01 Student Support and Academic Enrichment (FAL #84.424) Contract Numbers: 1R1951A01, 1R1951B01 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 sixty-six (66) FS-10F reports submitted by the DOE during fiscal year 2022, we selected a sample of twenty-six (26) FS-10F reports and found that twenty-one (21) 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 nine (9) FS-10F reports tested, five (5) reports were submitted between 70 and 126 days late. ? Career & Technical Education - Basic Grants to States (FAL #84.048): of the two (2) FS-10F reports tested, such reports were submitted between 21 and 43 days late. ? Twenty-First Century Community Learning Centers (FAL #84.287): of the eight (8) FS-10F reports tested, such reports were submitted between 3 and 36 days late. ? English Language Acquisition Grants (FAL #84.365): of the three (3) FS-10F reports tested, such reports were submitted between 70 and 123 days late. ? Supporting Effective Instruction State Grants (FAL #84.367): of the two (2) FS-10F reports tested, one (1) report was submitted 123 days late. ? Student Support and Academic Enrichment (FAL #84.424): of the two (2) FS-10F reports tested, such reports were submitted between 112 and 123 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 #2021-001, included on pages 228 and 229 of the Fiscal 2021 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

  • 24614 2022-003
    -
  • 24615 2022-008
    -
  • 24616 2022-011
    Material Weakness
  • 24617 2022-012
    Material Weakness Repeat
  • 24618 2022-007
    Material Weakness
  • 24619 2022-013
    Material Weakness Repeat
  • 24620 2022-014
    Significant Deficiency
  • 24621 2022-009
    Significant Deficiency
  • 24622 2022-010
    Significant Deficiency
  • 24623 2022-001
    - Repeat
  • 24624 2022-001
    - Repeat
  • 24625 2022-001
    - Repeat
  • 24627 2022-001
    -
  • 24628 2022-001
    - Repeat
  • 24629 2022-016
    Significant Deficiency Repeat
  • 24630 2022-016
    Significant Deficiency Repeat
  • 24631 2022-016
    Significant Deficiency Repeat
  • 24632 2022-016
    Significant Deficiency Repeat
  • 24633 2022-006
    -
  • 24634 2022-015
    Material Weakness
  • 24635 2022-004
    -
  • 24636 2022-005
    Significant Deficiency
  • 24637 2022-002
    - Repeat
  • 601056 2022-003
    -
  • 601057 2022-008
    -
  • 601058 2022-011
    Material Weakness
  • 601059 2022-012
    Material Weakness Repeat
  • 601060 2022-007
    Material Weakness
  • 601061 2022-013
    Material Weakness Repeat
  • 601062 2022-014
    Significant Deficiency
  • 601063 2022-009
    Significant Deficiency
  • 601064 2022-010
    Significant Deficiency
  • 601065 2022-001
    - Repeat
  • 601066 2022-001
    - Repeat
  • 601067 2022-001
    - Repeat
  • 601068 2022-001
    - Repeat
  • 601069 2022-001
    -
  • 601070 2022-001
    - Repeat
  • 601071 2022-016
    Significant Deficiency Repeat
  • 601072 2022-016
    Significant Deficiency Repeat
  • 601073 2022-016
    Significant Deficiency Repeat
  • 601074 2022-016
    Significant Deficiency Repeat
  • 601075 2022-006
    -
  • 601076 2022-015
    Material Weakness
  • 601077 2022-004
    -
  • 601078 2022-005
    Significant Deficiency
  • 601079 2022-002
    - Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.88B
84.425 Education Stabilization Fund $1.47B
84.010 Title I Grants to Local Educational Agencies $722.16M
14.871 Section 8 Housing Choice Vouchers $551.30M
14.218 Community Development Block Grants/entitlement Grants $391.16M
84.027 Special Education_grants to States $333.72M
93.575 Child Care and Development Block Grant $290.92M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $235.87M
93.667 Social Services Block Grant $205.88M
21.019 Coronavirus Relief Fund $195.45M
93.658 Foster Care_title IV-E $192.64M
97.067 Homeland Security Grant Program $175.17M
93.498 Provider Relief Fund $172.35M
93.268 Immunization Cooperative Agreements $152.20M
66.458 Capitalization Grants for Clean Water State Revolving Funds $106.36M
93.568 Low-Income Home Energy Assistance $102.99M
93.659 Adoption Assistance $76.55M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $75.86M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $71.82M
66.482 Disaster Relief Appropriations Act (draa) Hurricane Sandy Capitalization Grants for Clean Water State Revolving Funds $67.62M
20.507 Federal Transit_formula Grants $64.90M
93.563 Child Support Enforcement $62.40M
93.600 Head Start $62.00M
10.555 National School Lunch Program $56.30M
84.367 Improving Teacher Quality State Grants $56.03M
84.424 Student Support and Academic Enrichment Program $54.77M
93.461 Covid-19 Testing for the Uninsured $53.16M
14.239 Home Investment Partnerships Program $49.00M
14.267 Continuum of Care Program $44.70M
16.922 Equitable Sharing Program $44.43M
14.241 Housing Opportunities for Persons with Aids $40.46M
93.767 Children's Health Insurance Program $39.68M
84.365 English Language Acquisition State Grants $33.89M
10.558 Child and Adult Care Food Program $29.99M
93.569 Community Services Block Grant $29.77M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $28.44M
17.259 Wia Youth Activities $21.62M
32.009 Emergency Connectivity Fund Program $19.78M
93.556 Promoting Safe and Stable Families $17.56M
17.258 Wia Adult Program $17.24M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $17.00M
20.527 Public Transportation Emergency Relief Program $16.47M
84.287 Twenty-First Century Community Learning Centers $15.99M
93.958 Block Grants for Community Mental Health Services $14.85M
84.048 Career and Technical Education -- Basic Grants to States $13.53M
21.023 Emergency Rental Assistance Program $13.40M
17.278 Wia Dislocated Worker Formula Grants $13.17M
93.069 Public Health Emergency Preparedness $12.68M
14.231 Emergency Solutions Grant Program $12.62M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $12.22M
21.016 Equitable Sharing $11.96M
84.173 Special Education_preschool Grants $11.75M
97.075 Rail and Transit Security Grant Program $11.27M
93.090 Guardianship Assistance $10.97M
84.165 Magnet Schools Assistance $10.20M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $10.15M
93.053 Nutrition Services Incentive Program $9.99M
97.056 Port Security Grant Program $9.60M
66.483 Disaster Relief Appropriations Act (draa) Hurricane Sandy Capitalization Grants for Drinking Water State Revolving Funds $9.54M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $8.99M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $7.24M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $7.16M
64.024 Va Homeless Providers Grant and Per Diem Program $6.48M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $5.96M
97.044 Assistance to Firefighters Grant $5.56M
97.042 Emergency Management Performance Grants $5.34M
84.041 Impact Aid $4.62M
16.004 Law Enforcement Assistance_narcotics and Dangerous Drugs Training $4.52M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4.50M
93.994 Maternal and Child Health Services Block Grant to the States $4.44M
93.052 National Family Caregiver Support, Title Iii, Part E $4.41M
93.262 Occupational Safety and Health Program $4.32M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $4.25M
84.181 Special Education-Grants for Infants and Families $4.16M
84.002 Adult Education - Basic Grants to States $4.06M
93.914 Hiv Emergency Relief Project Grants $3.81M
97.106 Securing the Cities Program $3.72M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3.69M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $3.69M
17.235 Senior Community Service Employment Program $2.98M
84.196 Education for Homeless Children and Youth $2.91M
10.664 Cooperative Forestry Assistance $2.83M
84.374 Teacher Incentive Fund $2.77M
93.150 Projects for Assistance in Transition From Homelessness (path) $2.51M
97.091 Homeland Security Biowatch Program $2.39M
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $2.28M
97.039 Hazard Mitigation Grant $2.25M
16.034 Coronavirus Emergency Supplemental Funding Program $2.23M
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $2.16M
10.923 Emergency Watershed Protection Program $2.13M
93.889 National Bioterrorism Hospital Preparedness Program $2.07M
16.710 Public Safety Partnership and Community Policing Grants $2.03M
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $1.92M
93.778 Medical Assistance Program $1.91M
14.879 Mainstream Vouchers $1.57M
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $1.57M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.55M
14.896 Family Self-Sufficiency Program $1.49M
94.011 Foster Grandparent Program $1.47M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1.44M
66.437 Long Island Sound Program $1.42M
10.582 Fresh Fruit and Vegetable Program $1.35M
93.604 Assistance for Torture Victims $1.33M
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $1.30M
20.205 Highway Planning and Construction $1.27M
93.350 National Center for Advancing Translational Sciences $1.21M
17.245 Trade Adjustment Assistance $1.21M
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $1.19M
93.137 Community Programs to Improve Minority Health Grant Program $1.01M
14.235 Supportive Housing Program $968,000
93.070 Environmental Public Health and Emergency Response $911,000
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $861,000
20.200 Highway Research and Development Program $845,000
15.153 Hurricane Sandy Disaster Relief ? Coastal Resiliency Grants. $798,000
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $798,000
93.253 Poison Center Support and Enhancement Grant $787,000
16.543 Missing Children's Assistance $705,000
14.905 Lead Hazard Reduction Demonstration Grant Program $697,000
93.059 Training in General, Pediatric, and Public Health Dentistry $687,000
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $667,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $635,000
20.600 State and Community Highway Safety $621,000
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $617,000
20.521 New Freedom Program $612,000
93.940 Hiv Prevention Activities_health Department Based $600,000
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $557,000
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $539,000
93.576 Refugee and Entrant Assistance_discretionary Grants $535,000
10.565 Commodity Supplemental Food Program $517,000
93.825 National Ebola Training and Education Center (netec) $515,000
84.351 Arts in Education $512,000
93.103 Food and Drug Administration_research $492,000
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $468,000
17.277 Workforce Investment Act (wia) National Emergency Grants $437,000
93.316 Public Health Preparedness and Response Science, Research, and Practice $409,000
20.500 Federal Transit_capital Investment Grants $403,000
93.071 Medicare Enrollment Assistance Program $398,000
16.814 Northern Border Prosecution Initiative Program $393,000
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $386,000
93.242 Mental Health Research Grants $385,000
16.825 Smart Prosecution Initiative $383,000
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $378,000
12.002 Procurement Technical Assistance for Business Firms $374,000
93.926 Healthy Start Initiative $369,000
16.575 Crime Victim Assistance $361,000
93.270 Adult Viral Hepatitis Prevention and Control $343,000
93.217 Family Planning_services $342,000
16.582 Crime Victim Assistance/discretionary Grants $331,000
16.320 Services for Trafficking Victims $320,000
93.939 Hiv Prevention Activities_non-Governmental Organization Based $320,000
93.747 Elder Abuse Prevention Interventions Program $299,000
97.047 Pre-Disaster Mitigation $295,000
93.991 Preventive Health and Health Services Block Grant $280,000
93.136 Injury Prevention and Control Research and State and Community Based Programs $271,000
93.226 Research on Healthcare Costs, Quality and Outcomes $267,000
93.279 Drug Abuse and Addiction Research Programs $266,000
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $251,000
93.310 Trans-Nih Research Support $247,000
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $246,000
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $243,000
16.588 Violence Against Women Formula Grants $232,000
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $228,000
10.310 Agriculture and Food Research Initiative (afri) $213,000
10.580 Supplemental Nutrition Assistance Program, Process and Technology Improvement Grants $207,000
93.558 Temporary Assistance for Needy Families $188,000
10.553 School Breakfast Program $179,000
16.735 Prea Program: Demonstration Projects to Establish 'zero Tolerance' Cultures for Sexual Assault in Correctional Facilities $179,000
93.365 Sickle Cell Treatment Demonstration Program $172,000
16.838 Comprehensive Opioid Abuse Site-Based Program $165,000
93.307 Minority Health and Health Disparities Research $157,000
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $156,000
10.559 Summer Food Service Program for Children $155,000
10.927 Emergency Watershed Protection Program - Disaster Relief Appropriations Act $146,000
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $143,000
93.884 Grants for Primary Care Training and Enhancement $140,000
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $138,000
84.042 Trio_student Support Services $130,000
93.761 Evidence-Based Falls Prevention Programs Financed Solely by Prevention and Public Health Funds (pphf) $127,000
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $122,000
94.006 Americorps $119,000
45.024 Promotion of the Arts_grants to Organizations and Individuals $118,000
96.006 Supplemental Security Income $106,000
16.833 National Sexual Assault Kit Initiative $104,000
93.788 Opioid Str $92,000
16.741 Dna Backlog Reduction Program $91,000
14.276 Youth Homelessness Demonstration Program $80,000
93.165 Grants to States for Loan Repayment $80,000
66.461 Regional Wetland Program Development Grants $74,000
97.025 National Urban Search and Rescue (us&r) Response System $64,000
66.472 Beach Monitoring and Notification Program Implementation Grants $60,000
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $53,000
93.855 Allergy, Immunology and Transplantation Research $45,000
10.935 Urban Agriculture and Innovative Production $44,000
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $42,000
12.620 Troops to Teachers Grant Program $31,000
81.086 Conservation Research and Development $22,000
93.837 Cardiovascular Diseases Research $19,000
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $18,000
93.361 Nursing Research $17,000
93.732 Mental and Behavioral Health Education and Training Grants $15,000
93.838 Lung Diseases Research $15,000
93.113 Environmental Health $13,000
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $13,000
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $13,000
97.045 Cooperating Technical Partners $13,000
47.070 Computer and Information Science and Engineering $10,000
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $10,000
97.065 Homeland Security Advanced Research Projects Agency $9,000
93.434 Every Student Succeeds Act/preschool Development Grants $7,000
20.520 Paul S. Sarbanes Transit in the Parks $6,000
16.304 Law Enforcement Assistance_national Crime Information Center $5,000
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $3,000
20.933 National Infrastructure Investments $2,000
84.377 School Improvement Grants $0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $0