Finding 636764 (2022-006)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: The Organization failed to prepare the Schedule of Expenditures of Federal Awards accurately.
  • Impacted Requirements: Staff must be trained to identify federal awards and expenditures for proper reporting.
  • Recommended Follow-up: Provide training for staff on how to correctly prepare the Schedule of Expenditures of Federal Awards.

Finding Text

Federal Awarding Agency: Department of Health and Human Services Assistance Listing Number: 93.575 Pass-through Entity: New York State Office of Children and Family Services Program Title or Cluster: CCDF Cluster: Child Care and Development Block Grant Compliance Requirement: Other Condition The Organization was not able to correctly prepare the Schedule of Expenditures of Federal Awards. Criteria Staff members should be able to identify all federal awards and expenditures in order to prepare the Schedule of Expenditures of Federal Awards. Cause Staff members were not trained in preparing the Schedule of Expenditures of Federal Awards. Effect The Schedule of Expenditures of Federal Awards was incorrectly provided to the auditor?s and had to be revised multiple times. Questioned Costs None. Perspective Information This is a systemic issue. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend that staff members be educated on the proper preparation of the Schedule of Expenditures of Federal Awards. Views of Responsible Officials See Corrective Action Plan.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 60322 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $4.87M
93.600 Head Start $2.23M
10.558 Child and Adult Care Food Program $112,278
93.569 Community Services Block Grant $109,224
93.558 Temporary Assistance for Needy Families $64,953
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $34,960
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,000