POWER PLAY NYC, INC.Non-Profit

Assistance Listing Number(s): 84.287 Name of Federal Program or Cluster: Twenty-First Century Community Learning Centers Name of Federal Agency: Department of Education Federal Award Identification Number: S287C160032 Federal Award Year: 7/01/2017-6/30/2022 Name of Pass-through Entity: New York State Education Department Pass-through Entity Identifying Number: C403040, C403044, C403059 Award Period: 7/01/2020-6/30/2021 Criteria or Specific Requirement: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The design of controls over performance reporting does not include a review of the source data when the performance reports are reviewed for applicable data elements, required criteria and methodology, accuracy, and completeness. Cause: The performance reports are prepared by a third-party provider who provides only the performance reports and not the source data to the Executive Director for review and approval prior to submission to the funder. Effect or Potential Effect: Performance reports may not agree to the supporting records. Questioned Costs: None Repeat Finding: This finding is a repeat of Finding 2020-001. Recommendation: Procedures should be implemented to require the source data to be provided with the performance reports for review and approval. Views of Responsible Officials: PowerPlay NYC, Inc. agrees with the finding and the recommended procedures are being implemented.

Information on the Federal Program: Department of Education, CFDA 84.287, Twenty-First Century Community Learning Centers, Passed through New York State Education Department Criteria: According to 2 CFR, Part 200.403(g) of the Office of Management and Budget?s Uniform Grant Guidance, in order for costs to be allowable the costs must be supported by adequate documentation. Condition: Documentation for 6 of the expenses charged to the major program were either missing or did not support the amounts charged. Cause: In certain cases, policies and procedures over recording expenses to the major program based on the supporting documentation were not followed. Effect: The unsupported expenses may be disallowed. Context: A random sample of 21 expenses totaling $101,785 was selected for audit from a population of 202 expenses totaling $885,443. The test found that 6 of the recorded expenses examined had variances compared to the supporting documentation. Recommendation: Expenses recorded and charged to the major program should be reconciled to supporting documentation. Written policies and procedures should include a review process to verify that expenses charged to the program are supported. Views of Responsible Officials and Planned Corrective Actions: PowerPlay agrees with the finding and the recommended procedures are being implemented in FY21. PowerPlay has updated the systems for FY21 to improve the reporting and will be filing documentation in more resolute manner.

Information on the Federal Program: Department of Education, CFDA 84.287, Twenty-First Century Community Learning Centers, Passed through New York State Education Department Criteria: According to 2 CFR, Part 200.302(3) of the Office of Management and Budget?s Uniform Grant Guidance, records must be supported by source documentation. According to 2 CFR, Part 200.328 and 200.329 of the Office of Management and Budget?s Uniform Grant Guidance, the underlying data must support each finanical and program report. Condition: Discrepancies between the supporting documentation and 2 financial reports and one performance report were identified. Cause: In certain cases, the policies and procedures over review of reporting to supporting documentation and document retention of the supporting documentation was not followed. Effect: Reported information may be inaccurate and incomplete. Context: A sample of 4 reports was selected for audit from a population of 15. The test found some discrepancies in 3 of these reports compared to the supporting documentation. Recommendation: Underlying accounting records or other supporting documentation should support the financial and performance reporting. Written policies and procedures should include a review of reports to underlying account records or supporting documentation and include document retention requirements for this supporting documentation. Views of Responsible Officials and Planned Corrective Actions: PowerPlay agrees with the finding and is in the process of implementing the recommendations for FY21. PowerPlay has hired a new accounting firm during FY21 and the financial and performance reports will be reviewed in more detail to ensure correct reporting before submission.

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