Finding 551187 (2024-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 352075
Organization: The City of New York (NY)

AI Summary

  • Core Issue: DOHMH failed to submit annual Financial Status Reports (FSRs) on time and did not improve internal controls for performance reporting.
  • Impacted Requirements: Reports must be submitted within 90 days post-budget period, and internal controls must comply with federal standards.
  • Recommended Follow-Up: Enhance internal controls by ensuring all reports receive documented review and approval before submission deadlines.

Finding Text

New York City Department of Health and Mental Hygiene (“DOHMH”) Finding #: 2024-002 Funding Year(s): 8/1/2019-7/31/2024, 8/1/2019-7/31/2026 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (FAL #93.323) Contract Numbers: 5 NU50CK000517, 6 NU50CK000517 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: In accordance with the U.S. Department of Health and Human Services (“HHS”) Grants Policy Statement, reports of expenditures are required as documentation of the financial status of grants according to the official accounting records of the recipient. Financial or expenditure reporting is accomplished using the Financial Status Report (“FSR”) (SF 269 or SF 269A). The FSR is required annually, and the report must be submitted for each budget period no later than 90 days after the close of the budget period or applicable 12-month period. Additionally, performance reports are required by the terms and conditions of the federal awards. As stipulated by 2 CFR Section 200.303, recipients of Federal Awards are required to establish and maintain an internal control environment that complies with either the guidance in “Standards for Internal Control in the Federal Government” (the “Green Book”) issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) for the federal funding streams it administers. Condition/Context: In the prior year, a significant deficiency in internal controls was identified concerning the lack of sufficient evidence to support the review and approval of performance reports, and the submission of annual FSRs after the required reporting deadline of 90 days following the end of the budget period. For the performance reporting requirements, our inquiries with management during the current year revealed that no improvements were made to the operating effectiveness of this internal control process over compliance. For the FSR reporting requirement, from a non-statistical sample of six (6) annual FSRs subject to testing during fiscal year 2024, we identified four (4) FSRs that were submitted after the required reporting deadline of within 90 days following the end of the budget period. Cause/Effect: Although DOHMH indicated that they have established policies and procedures to ensure the accurate and timely completion and submission of required reports, we observed that appropriate reviews were not consistently performed and documented for both financial and performance reporting to ensure timely submission. Questioned Costs: None noted. Identification as a Repeat Finding: This finding is similar to finding #2023-008, included on pages 238 and 239 of the Fiscal 2023 Single Audit report. Recommendation: We recommend that DOHMH enhance their internal controls over the reporting process by ensuring that all financial and special performance reports undergo documented review and approval before submission within the required timeframe.

Categories

Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 551177 2024-007
    Significant Deficiency Repeat
  • 551178 2024-005
    Material Weakness Repeat
  • 551179 2024-005
    Material Weakness Repeat
  • 551180 2024-004
    Material Weakness Repeat
  • 551181 2024-004
    Material Weakness Repeat
  • 551182 2024-001
    - Repeat
  • 551183 2024-001
    - Repeat
  • 551184 2024-001
    - Repeat
  • 551185 2024-001
    - Repeat
  • 551186 2024-002
    Significant Deficiency Repeat
  • 551188 2024-002
    Significant Deficiency Repeat
  • 551189 2024-003
    Material Weakness Repeat
  • 551190 2024-003
    Material Weakness Repeat
  • 551191 2024-006
    Significant Deficiency
  • 1127619 2024-007
    Significant Deficiency Repeat
  • 1127620 2024-005
    Material Weakness Repeat
  • 1127621 2024-005
    Material Weakness Repeat
  • 1127622 2024-004
    Material Weakness Repeat
  • 1127623 2024-004
    Material Weakness Repeat
  • 1127624 2024-001
    - Repeat
  • 1127625 2024-001
    - Repeat
  • 1127626 2024-001
    - Repeat
  • 1127627 2024-001
    - Repeat
  • 1127628 2024-002
    Significant Deficiency Repeat
  • 1127629 2024-002
    Significant Deficiency Repeat
  • 1127630 2024-002
    Significant Deficiency Repeat
  • 1127631 2024-003
    Material Weakness Repeat
  • 1127632 2024-003
    Material Weakness Repeat
  • 1127633 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.36B
21.027 Coronavirus State and Local Fiscal Recovery Funds $987.27M
84.010 Title I Grants to Local Educational Agencies $861.29M
93.575 Child Care and Development Block Grant $844.60M
10.555 National School Lunch Program $495.04M
84.027 Special Education Grants to States $394.84M
14.218 Community Development Block Grants/entitlement Grants $298.27M
93.667 Social Services Block Grant $232.34M
93.268 Immunization Cooperative Agreements $210.45M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $208.26M
97.067 Homeland Security Grant Program $160.99M
93.658 Foster Care Title IV-E $151.98M
66.458 Clean Water State Revolving Fund $142.58M
93.558 Temporary Assistance for Needy Families $130.56M
14.239 Home Investment Partnerships Program $123.92M
66.468 Drinking Water State Revolving Fund $121.83M
10.553 School Breakfast Program $108.19M
93.659 Adoption Assistance $100.93M
84.424 Student Support and Academic Enrichment Program $82.04M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $80.37M
93.767 Children's Health Insurance Program $78.97M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $73.84M
93.600 Head Start $70.73M
97.141 Shelter and Services Program $70.67M
93.563 Child Support Services $57.61M
14.241 Housing Opportunities for Persons with Aids $56.42M
93.568 Low-Income Home Energy Assistance $53.44M
14.871 Section 8 Housing Choice Vouchers $52.40M
97.024 Emergency Food and Shelter National Board Program $48.95M
10.558 Child and Adult Care Food Program $46.66M
14.267 Continuum of Care Program $45.77M
20.507 Federal Transit Formula Grants $42.83M
84.365 English Language Acquisition State Grants $42.71M
84.196 Education for Homeless Children and Youth $33.16M
17.259 Wioa Youth Activities $32.47M
17.278 Wioa Dislocated Worker Formula Grants $30.54M
84.287 Twenty-First Century Community Learning Centers $27.41M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $23.85M
84.173 Special Education Preschool Grants $22.17M
84.048 Career and Technical Education -- Basic Grants to States $21.44M
17.258 Wioa Adult Program $20.99M
93.090 Guardianship Assistance $20.93M
16.922 Equitable Sharing Program $18.97M
93.569 Community Services Block Grant $18.95M
93.556 Marylee Allen Promoting Safe and Stable Families Program $18.00M
14.272 National Disaster Resilience Competition $17.99M
93.958 Block Grants for Community Mental Health Services $17.45M
84.165 Magnet Schools Assistance $16.58M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $16.32M
14.231 Emergency Solutions Grant Program $15.73M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $15.28M
97.075 Rail and Transit Security Grant Program $15.26M
93.069 Public Health Emergency Preparedness $13.78M
84.041 Impact Aid $13.01M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $12.08M
97.056 Port Security Grant Program $11.52M
93.493 Congressional Directives $10.32M
10.927 Emergency Watershed Protection Program - Disaster Relief Appropriations Act $10.17M
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $9.34M
21.016 Equitable Sharing $9.29M
15.153 Hurricane Sandy Disaster Relief – Coastal Resiliency Grants. $8.49M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $7.52M
93.262 Occupational Safety and Health Program $7.42M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $7.35M
16.710 Public Safety Partnership and Community Policing Grants $6.71M
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $6.13M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $5.88M
16.004 Law Enforcement Assistance Narcotics and Dangerous Drugs Training $5.46M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $5.20M
93.053 Nutrition Services Incentive Program $4.98M
97.025 National Urban Search and Rescue (us&r) Response System $4.87M
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $4.68M
93.914 Hiv Emergency Relief Project Grants $4.50M
93.052 National Family Caregiver Support, Title Iii, Part E $4.49M
93.747 Elder Abuse Prevention Interventions Program $4.43M
11.307 Economic Adjustment Assistance $4.36M
93.994 Maternal and Child Health Services Block Grant to the States $4.18M
84.181 Special Education-Grants for Infants and Families $4.15M
93.570 Community Services Block Grant Discretionary Awards $3.74M
97.106 Securing the Cities Program $3.59M
93.576 Refugee and Entrant Assistance Discretionary Grants $3.29M
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $3.24M
17.235 Senior Community Service Employment Program $3.13M
97.042 Emergency Management Performance Grants $2.79M
14.896 Family Self-Sufficiency Program $2.58M
21.023 Emergency Rental Assistance Program $2.54M
93.137 Community Programs to Improve Minority Health $2.48M
64.024 Va Homeless Providers Grant and Per Diem Program $2.40M
93.778 Medical Assistance Program $2.38M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.24M
14.879 Mainstream Vouchers $2.12M
10.664 Cooperative Forestry Assistance $2.07M
94.006 Americorps State and National 94.006 $2.02M
14.235 Supportive Housing Program $1.98M
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $1.74M
93.889 National Bioterrorism Hospital Preparedness Program $1.62M
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $1.61M
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $1.56M
16.753 Congressionally Recommended Awards $1.56M
97.029 Flood Mitigation Assistance $1.54M
10.582 Fresh Fruit and Vegetable Program $1.43M
10.923 Emergency Watershed Protection Program $1.30M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $1.30M
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $1.25M
93.604 Assistance for Torture Victims $1.25M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1.21M
14.905 Lead Hazard Reduction Demonstration Grant Program $1.18M
20.527 Public Transportation Emergency Relief Program $1.13M
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $1.12M
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $1.11M
20.205 Highway Planning and Construction $1.09M
97.107 National Incident Management System (nims) $1.07M
84.351 Arts in Education $1.07M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1.05M
20.600 State and Community Highway Safety $947,000
93.310 Trans-Nih Research Support $790,000
93.059 Training in General, Pediatric, and Public Health Dentistry $785,000
93.788 Opioid Str $782,000
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $781,000
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $742,000
16.833 National Sexual Assault Kit Initiative $736,000
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $721,000
93.825 National Ebola Training and Education Center (netec) $702,000
17.245 Trade Adjustment Assistance $694,000
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $683,000
16.543 Missing Children's Assistance $664,000
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $655,000
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $628,000
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $593,000
93.350 National Center for Advancing Translational Sciences $587,000
66.046 Climate Pollution Reduction Grants $570,000
93.253 Poison Center Support and Enhancement Grant $562,000
93.270 Viral Hepatitis Prevention and Control $560,000
20.933 National Infrastructure Investments $550,000
93.217 Family Planning Services $534,000
12.002 Procurement Technical Assistance for Business Firms $531,000
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $524,000
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $522,000
10.579 Child Nutrition Discretionary Grants Limited Availability $500,000
93.939 Hiv Prevention Activities Non-Governmental Organization Based $495,000
10.565 Commodity Supplemental Food Program $479,000
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $473,000
32.009 Emergency Connectivity Fund Program $454,000
93.103 Food and Drug Administration Research $420,000
93.926 Healthy Start Initiative $419,000
16.034 Coronavirus Emergency Supplemental Funding Program $418,000
21.017 Social Impact Partnerships to Pay for Results Act (sippra) $390,000
97.007 Homeland Security Preparedness Technical Assistance Program $364,000
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees $335,000
93.071 Medicare Enrollment Assistance Program $331,000
93.191 Graduate Psychology Education $323,000
45.149 Promotion of the Humanities Division of Preservation and Access $322,000
93.732 Mental and Behavioral Health Education and Training Grants $317,000
93.327 Demonstration Grants for Domestic Victims of Human Trafficking $308,000
97.045 Cooperating Technical Partners $293,000
93.279 Drug Use and Addiction Research Programs $291,000
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $286,000
84.042 Trio Student Support Services $284,000
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $257,000
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $249,000
16.588 Violence Against Women Formula Grants $248,000
93.150 Projects for Assistance in Transition From Homelessness (path) $238,000
93.322 Cdc Partnership: Strengthening Public Health Laboratories $217,000
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $216,000
93.991 Preventive Health and Health Services Block Grant $209,000
93.940 Hiv Prevention Activities Health Department Based $207,000
93.393 Cancer Cause and Prevention Research $198,000
16.741 Dna Backlog Reduction Program $194,000
93.136 Injury Prevention and Control Research and State and Community Based Programs $190,000
20.521 New Freedom Program $188,000
16.320 Services for Trafficking Victims $186,000
93.976 Primary Care Medicine and Dentistry Clinician Educator Career Development Awards $178,000
93.527 Grants for New and Expanded Services Under the Health Center Program $169,000
16.036 Comprehensive Forensic Dna Analysis Grant Program $162,000
10.912 Environmental Quality Incentives Program $146,000
93.316 Public Health Preparedness and Response Science, Research, and Practice $131,000
10.559 Summer Food Service Program for Children $127,000
10.674 Wood Utilization Assistance $125,000
16.044 Forensics Training and Technical Assistance Program $122,000
16.752 Economic, High-Tech, and Cyber Crime Prevention $119,000
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $119,000
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $118,000
96.006 Supplemental Security Income $116,000
15.929 Save America's Treasures $113,000
20.500 Federal Transit Capital Investment Grants $109,000
93.978 Sexually Transmitted Diseases (std) Provider Education Grants $100,000
97.091 Homeland Security Biowatch Program $92,000
66.437 Geographic Programs – Long Island Sound Program $89,000
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $77,000
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $76,000
16.825 Smart Prosecution Initiative $69,000
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $66,000
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $66,000
16.040 Matthew Shepard and James Byrd, Jr. Hate Crimes Education, Investigation and Prosecution Program $62,000
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $60,000
93.855 Allergy and Infectious Diseases Research $58,000
16.575 Crime Victim Assistance $56,000
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $55,000
93.365 Sickle Cell Treatment Demonstration Program $52,000
16.609 Project Safe Neighborhoods $50,000
16.735 Prea Program: Strategic Support for Prea Implementation $50,000
16.831 Children of Incarcerated Parents $48,000
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $44,000
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $44,000
11.469 Congressionally Identified Awards and Projects $43,000
66.472 Beach Monitoring and Notification Program Implementation Grants $39,000
93.242 Mental Health Research Grants $34,000
45.024 Promotion of the Arts Grants to Organizations and Individuals $30,000
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $30,000
93.145 Hiv-Related Training and Technical Assistance $23,000
93.165 Grants to States for Loan Repayment $20,000
16.304 Law Enforcement Assistance National Crime Information Center $19,000
93.866 Aging Research $14,000
93.113 Environmental Health $13,000
93.226 Research on Healthcare Costs, Quality and Outcomes $13,000
16.582 Crime Victim Assistance/discretionary Grants $9,000
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $9,000
97.044 Assistance to Firefighters Grant $9,000
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $8,000
66.461 Regional Wetland Program Development Grants $8,000
10.575 Farm to School Grant Program $7,000
11.463 Habitat Conservation $7,000
93.361 Nursing Research $7,000
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $7,000
16.015 Missing Alzheimer's Disease Patient Assistance Program $5,000
93.837 Cardiovascular Diseases Research $5,000
66.951 Environmental Education Grants Program $1,000
93.121 Oral Diseases and Disorders Research $1,000