Finding No.: 2025-006 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education Cluster (IDEA) 84.181 Special Education – Grants for Infants and Families 84.403 Consolidated Grants Federal Award No.: H027A230013 H181A220008, H181A230008 S403A220002, S403A230002 Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions GDOE does not agree with the condition that “GDOE does not have internal control to ensure that liquidation of the obligation occurs within the allowable period of time”. GDOE has existing procedures which includes bi-weekly / weekly monitoring meeting of the program team and financial affairs. The meeting agenda would always include the expiration and liquidation dates of the grants. However, GDOE acknowledges the need to include the controls and procedures addressing liquidation deadlines in the Standard Operating Procedure (SOP) 200-034 for Accounts Payable and Cash Disbursement Procedures. Plan of action and completion date: SOP 200-034 will be updated to include the controls and procedures addressing liquidation deadlines. Federal Programs, program managers, Accounts Payable, and Financial Affairs will maintain a grant closeout schedule identifying each awards period of performance end date, liquidation deadline and outstanding obligations. Periodic review will be performed before liquidation deadlines, with aging items escalated for resolution. Closeout procedures will document required coordination among program, procurement, receiving, accounts payable, and Financial Affairs. Plan to monitor and responsible officials: Federal Programs Division and Financial Affairs/Accounts Payable, with applicable program managers. Additionally, the Internal Audit Office will monitor federal grant statuses and identify associated risks to include period of performance and report any deficiencies to respective divisions and GDOE leadership.