Finding 24636 (2022-005)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 22749
Organization: The City of New York (NY)

AI Summary

  • Core Issue: DOHMH failed to conduct required monitoring of a subrecipient for federal funding, violating compliance standards.
  • Impacted Requirements: Non-compliance with 2 CFR 200.332(d) regarding subrecipient monitoring procedures.
  • Recommended Follow-Up: Establish a robust internal control system to ensure all subrecipient compliance requirements are met, including necessary monitoring actions.

Finding Text

New York City Department of Health and Mental Hygiene (?DOHMH?) Finding #: 2022-005 Funding Year(s): 8/1/2020 - 12/31/2022 HIV Prevention Activities ? Health Department Based (FAL #93.940) Contract Numbers: 5 NU62PS924575-04-00; 5 NU62PS924575-05-00; 1NU62PS924626-01-00; 6NU62PS924626-02-01 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Subrecipient Monitoring - Compliance and Internal Control (Significant Deficiency) Criteria: The subrecipient monitoring requirements of 2 CFR 200.332(d) stipulate that pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Condition/Context: During fiscal 2022, DOHMH passed through federal funding to one subrecipient. We selected this subrecipient for testing and noted that DOHMH did not perform any of the required monitoring procedures in accordance with 2 CFR 200.332(d). Cause/Effect: While DOHMH has established procedures to comply with certain aspects of the subrecipient monitoring compliance requirements, such procedures did not include performing on-site reviews or similar alternate procedures that would allow DOHMH to properly oversee and evaluate the subrecipients? compliance with the requirements of the subaward. Without proper monitoring procedures, DOHMH may not have the appropriate amount of information to ensure the subrecipient is being used in accordance with Federal guidelines and the terms of the subaward. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DOHMH create a comprehensive internal control structure which ensures that all subrecipient compliance requirements are being met, including performing appropriate monitoring procedures to ensure each subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves the performance goals of the subaward.

Corrective Action Plan

Finding No. 2022-005 Department(s) New York City Department of Health and Mental Hygiene Program(s) Assistance Listing Numbers 93.940, HIV Prevention Activities ? Health Department Based Corrective Action(s) We agree with the recommendation provided above and have been working on an internal control structure to address the compliance requirements. Subsequently, we have created a site visit schedule with PHS this fiscal year and revised the site visit tool. The current site visit for this portfolio is scheduled for 4/1/23. Moving forward, we will continue work on a yearly site visit schedule with PHS in a timely manner. Anticipated Completion Date April 2023 Person(s) Responsible for Implementation Jenny Fernandez Director of Administration, BHHS (347) 396-4258 Jennifer Sorel Deputy Director of Business Systems, BHHS (347) 396-7407

Categories

Subrecipient Monitoring

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
  • 24626 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
    -
  • 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