Finding 391573 (2023-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 302042
Organization: The City of New York (NY)

AI Summary

  • Core Issue: The DOE submitted all sampled FS-10F reports late, violating the 90-day deadline.
  • 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 timely FS-10F submissions.

Finding Text

New York City Department of Education (“DOE”) Finding #: 2023-001 Funding Year(s): 7/1/2021 – 8/31/2022 Title I Grants to Local Educational Agencies (FAL #84.010) Contract Numbers: 2R1251N01, 2R1251A01, 2R1264A01, 2R1240A01 Twenty-First Century Community Learning Centers (FAL #84.287) Contract Numbers: 2R3901A01, 2R3911A01, 2R3913A01, 2R3916A01, 2R3922A01, 2R3931A01, 2R3903A01, 2R3904A01 English Language Acquisition Grants (FAL #84.365) Contract Number: 2R4164A01 Supporting Effective Instruction State Grant (FAL #84.367) Contract Numbers: 2R2664A01 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 thirty-five (35) FS-10F reports submitted by the DOE during fiscal year 2023, we selected a sample of fourteen (14) FS-10F reports and found that fourteen (14) 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 four (4) FS-10F reports tested, such reports were submitted between 23 and 160 days late. • Twenty-First Century Community Learning Centers (FAL #84.287): of the eight (8) FS-10F reports tested, such reports were submitted between 85 and 103 days late. • English Language Acquisition Grants (FAL #84.365): of the one (1) FS-10F report tested, such report was submitted 167 days late. • Supporting Effective Instruction State Grants (FAL #84.367): of the one (1) FS-10F report tested, such report was submitted 169 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 #2022-001, included on pages 232 and 233 of the Fiscal 2022 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

  • 391557 2023-003
    - Repeat
  • 391558 2023-002
    Material Weakness Repeat
  • 391559 2023-006
    - Repeat
  • 391560 2023-004
    Significant Deficiency Repeat
  • 391561 2023-005
    Significant Deficiency Repeat
  • 391562 2023-004
    Significant Deficiency Repeat
  • 391563 2023-005
    Significant Deficiency Repeat
  • 391564 2023-014
    Material Weakness
  • 391565 2023-015
    Material Weakness
  • 391566 2023-014
    Material Weakness
  • 391567 2023-015
    Material Weakness
  • 391568 2023-016
    Material Weakness
  • 391569 2023-009
    Significant Deficiency Repeat
  • 391570 2023-001
    - Repeat
  • 391571 2023-001
    - Repeat
  • 391572 2023-001
    - Repeat
  • 391574 2023-010
    Significant Deficiency
  • 391575 2023-010
    Significant Deficiency
  • 391576 2023-010
    Significant Deficiency
  • 391577 2023-010
    Significant Deficiency
  • 391578 2023-010
    Significant Deficiency
  • 391579 2023-008
    Significant Deficiency
  • 391580 2023-008
    Significant Deficiency
  • 391581 2023-008
    Significant Deficiency
  • 391582 2023-013
    Material Weakness Repeat
  • 391583 2023-013
    Material Weakness Repeat
  • 391584 2023-007
    Significant Deficiency
  • 391585 2023-007
    Significant Deficiency
  • 391586 2023-011
    -
  • 391587 2023-012
    Significant Deficiency
  • 967999 2023-003
    - Repeat
  • 968000 2023-002
    Material Weakness Repeat
  • 968001 2023-006
    - Repeat
  • 968002 2023-004
    Significant Deficiency Repeat
  • 968003 2023-005
    Significant Deficiency Repeat
  • 968004 2023-004
    Significant Deficiency Repeat
  • 968005 2023-005
    Significant Deficiency Repeat
  • 968006 2023-014
    Material Weakness
  • 968007 2023-015
    Material Weakness
  • 968008 2023-014
    Material Weakness
  • 968009 2023-015
    Material Weakness
  • 968010 2023-016
    Material Weakness
  • 968011 2023-009
    Significant Deficiency Repeat
  • 968012 2023-001
    - Repeat
  • 968013 2023-001
    - Repeat
  • 968014 2023-001
    - Repeat
  • 968015 2023-001
    - Repeat
  • 968016 2023-010
    Significant Deficiency
  • 968017 2023-010
    Significant Deficiency
  • 968018 2023-010
    Significant Deficiency
  • 968019 2023-010
    Significant Deficiency
  • 968020 2023-010
    Significant Deficiency
  • 968021 2023-008
    Significant Deficiency
  • 968022 2023-008
    Significant Deficiency
  • 968023 2023-008
    Significant Deficiency
  • 968024 2023-013
    Material Weakness Repeat
  • 968025 2023-013
    Material Weakness Repeat
  • 968026 2023-007
    Significant Deficiency
  • 968027 2023-007
    Significant Deficiency
  • 968028 2023-011
    -
  • 968029 2023-012
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.28B
84.010 Title I Grants to Local Educational Agencies $727.92M
14.871 Section 8 Housing Choice Vouchers $589.90M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $588.03M
93.575 Child Care and Development Block Grant $555.93M
21.027 Coronavirus State and Local Fiscal Recovery Funds $537.67M
10.555 National School Lunch Program $495.40M
14.218 Community Development Block Grants/entitlement Grants $323.35M
84.027 Special Education_grants to States $317.62M
66.458 Capitalization Grants for Clean Water State Revolving Funds $314.78M
93.667 Social Services Block Grant $205.26M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $182.39M
93.268 Immunization Cooperative Agreements $181.04M
93.658 Foster Care_title IV-E $178.18M
97.067 Homeland Security Grant Program $171.14M
93.558 Temporary Assistance for Needy Families $145.60M
93.659 Adoption Assistance $121.68M
10.553 School Breakfast Program $105.38M
14.239 Home Investment Partnerships Program $92.51M
93.568 Low-Income Home Energy Assistance $81.21M
93.600 Head Start $80.95M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $80.38M
84.424 Student Support and Academic Enrichment Program $73.04M
93.563 Child Support Enforcement $66.78M
84.367 Improving Teacher Quality State Grants $52.59M
93.767 Children's Health Insurance Program $49.31M
14.267 Continuum of Care Program $44.24M
20.507 Federal Transit_formula Grants $43.93M
10.558 Child and Adult Care Food Program $43.51M
14.241 Housing Opportunities for Persons with Aids $42.32M
66.482 Disaster Relief Appropriations Act (draa) Hurricane Sandy Capitalization Grants for Clean Water State Revolving Funds $36.53M
84.365 English Language Acquisition State Grants $32.12M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $30.22M
17.258 Wia Adult Program $27.57M
17.259 Wia Youth Activities $26.89M
84.287 Twenty-First Century Community Learning Centers $25.85M
93.569 Community Services Block Grant $25.43M
16.922 Equitable Sharing Program $23.18M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $20.97M
17.278 Wia Dislocated Worker Formula Grants $20.84M
93.090 Guardianship Assistance $20.07M
93.556 Promoting Safe and Stable Families $19.98M
93.498 Provider Relief Fund $14.91M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $14.80M
93.958 Block Grants for Community Mental Health Services $14.77M
14.231 Emergency Solutions Grant Program $14.71M
84.048 Career and Technical Education -- Basic Grants to States $13.87M
97.056 Port Security Grant Program $13.27M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $12.93M
84.165 Magnet Schools Assistance $11.61M
84.196 Education for Homeless Children and Youth $10.79M
93.069 Public Health Emergency Preparedness $10.48M
93.053 Nutrition Services Incentive Program $10.27M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $10.04M
21.016 Equitable Sharing $9.63M
21.023 Emergency Rental Assistance Program $9.59M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $9.57M
84.173 Special Education_preschool Grants $9.23M
97.075 Rail and Transit Security Grant Program $8.88M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $6.95M
93.262 Occupational Safety and Health Program $6.33M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $6.29M
64.024 Va Homeless Providers Grant and Per Diem Program $5.73M
16.710 Public Safety Partnership and Community Policing Grants $5.65M
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $5.63M
84.041 Impact Aid $5.25M
84.181 Special Education-Grants for Infants and Families $5.09M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $5.09M
16.004 Law Enforcement Assistance_narcotics and Dangerous Drugs Training $4.90M
93.914 Hiv Emergency Relief Project Grants $4.84M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.75M
93.994 Maternal and Child Health Services Block Grant to the States $4.14M
84.351 Arts in Education $3.93M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $3.65M
10.927 Emergency Watershed Protection Program - Disaster Relief Appropriations Act $3.63M
17.235 Senior Community Service Employment Program $3.12M
97.091 Homeland Security Biowatch Program $2.95M
20.219 Recreational Trails Program $2.59M
97.042 Emergency Management Performance Grants $2.56M
93.778 Medical Assistance Program $2.46M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.44M
10.923 Emergency Watershed Protection Program $2.17M
93.747 Elder Abuse Prevention Interventions Program $2.16M
93.052 National Family Caregiver Support, Title Iii, Part E $2.15M
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $2.05M
93.137 Community Programs to Improve Minority Health Grant Program $2.00M
93.570 Community Services Block Grant_discretionary Awards $1.91M
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1.90M
93.889 National Bioterrorism Hospital Preparedness Program $1.90M
16.034 Coronavirus Emergency Supplemental Funding Program $1.86M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1.79M
93.576 Refugee and Entrant Assistance_discretionary Grants $1.76M
14.235 Supportive Housing Program $1.76M
14.879 Mainstream Vouchers $1.69M
94.011 Foster Grandparent Program $1.64M
16.753 Congressionally Recommended Awards $1.62M
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $1.57M
14.905 Lead Hazard Reduction Demonstration Grant Program $1.56M
11.307 Economic Adjustment Assistance $1.51M
14.149 Rent Supplements_rental Housing for Lower Income Families $1.44M
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $1.39M
14.272 National Resilient Disaster Recovery Competition $1.38M
93.604 Assistance for Torture Victims $1.37M
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $1.33M
10.582 Fresh Fruit and Vegetable Program $1.33M
93.316 Public Health Preparedness and Response Science, Research, and Practice $1.29M
93.788 Opioid Str $1.27M
17.277 Workforce Investment Act (wia) National Emergency Grants $1.27M
14.896 Family Self-Sufficiency Program $1.24M
93.136 Injury Prevention and Control Research and State and Community Based Programs $1.21M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.14M
20.527 Public Transportation Emergency Relief Program $1.12M
20.205 Highway Planning and Construction $1.08M
93.310 Trans-Nih Research Support $1.07M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $872,000
93.253 Poison Center Support and Enhancement Grant $863,000
94.006 Americorps $834,000
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $824,000
97.044 Assistance to Firefighters Grant $799,000
66.437 Long Island Sound Program $747,000
93.217 Family Planning_services $738,000
17.245 Trade Adjustment Assistance $735,000
93.825 National Ebola Training and Education Center (netec) $710,000
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $672,000
93.059 Training in General, Pediatric, and Public Health Dentistry $664,000
20.600 State and Community Highway Safety $657,000
93.103 Food and Drug Administration_research $610,000
93.270 Adult Viral Hepatitis Prevention and Control $606,000
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $596,000
10.565 Commodity Supplemental Food Program $589,000
10.664 Cooperative Forestry Assistance $586,000
66.483 Disaster Relief Appropriations Act (draa) Hurricane Sandy Capitalization Grants for Drinking Water State Revolving Funds $519,000
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $518,000
93.350 National Center for Advancing Translational Sciences $512,000
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $494,000
97.106 Securing the Cities Program $478,000
16.833 National Sexual Assault Kit Initiative $463,000
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $458,000
93.939 Hiv Prevention Activities_non-Governmental Organization Based $426,000
93.071 Medicare Enrollment Assistance Program $417,000
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $396,000
93.940 Hiv Prevention Activities_health Department Based $390,000
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $380,000
12.002 Procurement Technical Assistance for Business Firms $365,000
16.543 Missing Children's Assistance $355,000
93.070 Environmental Public Health and Emergency Response $355,000
93.926 Healthy Start Initiative $346,000
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $345,000
16.838 Comprehensive Opioid Abuse Site-Based Program $332,000
20.520 Paul S. Sarbanes Transit in the Parks $329,000
93.976 Primary Care Medicine and Dentistry Clinician Educator Career Development Awards $322,000
16.575 Crime Victim Assistance $302,000
16.588 Violence Against Women Formula Grants $293,000
93.991 Preventive Health and Health Services Block Grant $287,000
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $286,000
93.279 Drug Abuse and Addiction Research Programs $260,000
93.732 Mental and Behavioral Health Education and Training Grants $248,000
20.500 Federal Transit_capital Investment Grants $224,000
21.017 Social Impact Partnerships to Pay for Results Act (sippra) (b) $224,000
94.017 Senior Demonstration Program $224,000
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $214,000
16.320 Services for Trafficking Victims $210,000
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $204,000
16.741 Dna Backlog Reduction Program $203,000
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $203,000
84.042 Trio_student Support Services $174,000
97.045 Cooperating Technical Partners $167,000
93.327 Demonstration Grants for Domestic Victims of Severe Forms of Human Trafficking $161,000
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $155,000
96.006 Supplemental Security Income $154,000
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $143,000
93.322 Csels Partnership: Strengthening Public Health Laboratories $141,000
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $140,000
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $125,000
10.579 Child Nutrition Discretionary Grants Limited Availability $123,000
10.559 Summer Food Service Program for Children $111,000
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $111,000
16.825 Smart Prosecution Initiative $87,000
45.024 Promotion of the Arts_grants to Organizations and Individuals $85,000
66.461 Regional Wetland Program Development Grants $85,000
89.003 National Historical Publications and Records Grants $81,000
11.999 Marine Debris Program $80,000
93.242 Mental Health Research Grants $68,000
97.024 Emergency Food and Shelter National Board Program $67,000
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $66,000
93.165 Grants to States for Loan Repayment $60,000
20.933 National Infrastructure Investments $56,000
93.365 Sickle Cell Treatment Demonstration Program $55,000
93.307 Minority Health and Health Disparities Research $54,000
16.044 Forensics Training and Technical Assistance Program $53,000
16.752 Economic High-Tech and Cyber Crime Prevention $53,000
97.065 Homeland Security Advanced Research Projects Agency $53,000
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $51,000
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $48,000
93.761 Evidence-Based Falls Prevention Programs Financed Solely by Prevention and Public Health Funds (pphf) $47,000
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $46,000
10.310 Agriculture and Food Research Initiative (afri) $45,000
93.145 Aids Education and Training Centers $44,000
93.461 Covid-19 Testing for the Uninsured $41,000
93.855 Allergy, Immunology and Transplantation Research $40,000
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $36,000
15.153 Hurricane Sandy Disaster Relief Ð Coastal Resiliency Grants. $31,000
16.015 Missing Alzheimer's Disease Patient Assistance Program $31,000
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $30,000
16.036 Prosecuting Cold Cases Using Dna $27,000
66.472 Beach Monitoring and Notification Program Implementation Grants $26,000
15.929 Save America's Treasures $25,000
93.361 Nursing Research $25,000
16.831 Children of Incarcerated Parents $22,000
93.113 Environmental Health $20,000
93.226 Research on Healthcare Costs, Quality and Outcomes $18,000
20.521 New Freedom Program $15,000
93.838 Lung Diseases Research $15,000
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $12,000
97.025 National Urban Search and Rescue (us&r) Response System $8,000
16.304 Law Enforcement Assistance_national Crime Information Center $7,000
93.121 Oral Diseases and Disorders Research $6,000
12.620 Troops to Teachers Grant Program $5,000
66.951 Environmental Education Grants $4,000
93.837 Cardiovascular Diseases Research $4,000
16.582 Crime Victim Assistance/discretionary Grants $3,000
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $2,000
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $2,000