Finding Text
Finding No.: 2025-009 – Period of Performance Identification of the federal program: Federal Agency: U.S. Department of Education AL No. and Title: 84.181 Special Education - Grants for Infants and Families Federal Award No.: H181A220008 Criteria or specific requirement (including statutory, regulatory or other citation): 2 CFR 200.344(c) states: The recipient must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the conclusion of the period of performance. When justified, the Federal agency or pass-through entity may approve extensions for the recipient or subrecipient. Condition: GDOE liquidated an obligation of a federal award after the approved liquidation end date. Cause: GDOE lacks established internal control policies and procedures relating to timely liquidation of obligations. Effer of potential effect: GDOE is in noncompliance with applicable period of performance requirements. Questioned Costs: $32,733 Context: We identified 150 transactions recorded near the end of the period of performance totaling $364,749. We tested 36 transactions totaling $101,537. The samples were statistically valid. Of 36 transactions tested, one transaction (or 3%) was liquidated after the approved liquidation end date which relates to the only cost charged to grant year 2022 with POP end date of September 30, 2024 and liquidation end date of March 10, 2026. All other samples were for costs charged to grant year 2023 with POP end date of September 30, 2025 and liquidation end date January 30, 2026. The exception is an isolated instance. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: GDOE should establish and implement internal control policies and procedures over compliance with applicable period of performance requirements, specifically, ensuring liquidation of obligations occur within the allowable time period. View of Responsible Officials: GDOE agrees with the condition, however, does not agree with the cause and provides details in its Corrective Action Plan. Conclusion: GDOE’s existing procedures are not suitably designed to ensure that liquidation of the obligation occurs within the allowable time period. The cause of the finding remains.