Finding 391576 (2023-010)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 302042
Organization: The City of New York (NY)

AI Summary

  • Core Issue: DFTA failed to ensure timely submission of audit reports from four subrecipients, violating federal requirements.
  • Impacted Requirements: Compliance with 2 CFR 200.332(f) and 2 CFR 200.512(a)(1) regarding audit submissions and monitoring.
  • Recommended Follow-Up: Establish a robust internal control system to ensure all subrecipient compliance requirements are met and documented.

Finding Text

New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

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
  • 391573 2023-001
    - Repeat
  • 391574 2023-010
    Significant Deficiency
  • 391575 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