Finding 41617 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: The Society failed to submit 3 expenditure reports on time to the New York State Department of Health.
  • Impacted Requirements: Timely submission of reports is required by grant agreements to avoid delays in payments and future funding.
  • Recommended Follow-Up: Ensure all subrecipients meet their reporting deadlines to facilitate on-time submissions to awarding agencies.

Finding Text

2022-001 Grant No. C34570GG - Grant period August 1, 2019 to July 31, 2024; and, Grant No. C29907GG - Grant period July 1, 2020 to December 31, 2023 - Fiscal year ended June 30, 2022 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified on the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 3 expenditure reports were not timely submitted. This is a condition identified per review of the Society?s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: CSS requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that CSS can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by CSS with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. CSS notifies the State of New York when reports will be submitted late. In addition, CSS is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in CSS improving the timeliness of its reporting to the State of New York.

Categories

Reporting Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 41618 2022-001
    Significant Deficiency Repeat
  • 618059 2022-001
    Significant Deficiency Repeat
  • 618060 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $1.11M
93.767 Children's Health Insurance Program $180,862
94.002 Retired and Senior Volunteer Program $163,200
93.917 Hiv Care Formula Grants $128,413
97.024 Emergency Food and Shelter National Board Program $50,500
97.024 Covid-19 - Emergency Food and Shelter National Board Program $31,355