Finding No.: 2025-010 Federal Agency: U.S. Department of Education AL Program: 84.403 Consolidated Grants Federal Award No.: S403A240002 Area: Allowable Costs/Cost Principles Questioned Costs: $0 Views of Auditee and Corrective Actions GDOE agrees with the finding and acknowledges the need to strengthen internal controls governing the review and processing of Consolidated Grant funded requisitions. As identified in the finding, a random sample of requisitions associated with newly created project account codes did not route to the required Federal Programs reviewer because the applicable workflow had not been established properly. Plan of action and completion date: The Federal Programs Division, Financial Affairs, Procurement Office and FSAIS have coordinated together to address the identified routing deficiency. The Procurement Office is reviewing the system workflow for Consolidated Grant funded requisitions and identifying any requisitions that did not receive the required Federal Programs Division approval. For any such requisition, the Federal Programs Division conducts the required compliance review and provides written confirmation of its determination, which is then attached to the requisition record in MUNIS. Financial Affairs has also coordinated with FSAIS to review and correct the MUNIS workflow to ensure that requisitions generated and routed moving forward are directed to the appropriate Federal Programs Division reviewer before proceeding to the Procurement Office for processing. Plan to monitor and responsible officials: The Procurement Office, FSAIS and Federal Programs Division will periodically review federally funded requisition routing to ensure required workflow steps remain in place and processing does not proceed without the approvals required under GDOE procedures. Identified routing or approval deficiencies will be referred to the appropriate office for correction and follow-up. The Procurement Office will be responsible for ensuring required approvals are completed prior to processing requisitions, FSAIS for maintaining the appropriate system workflow and the Federal Programs Division will be responsible for continuing to conduct compliance reviews. Corrective actions to address the identified routing deficiency have been implemented as of September 2026. The Procurement Office and FSAIS have completed the initial workflow review and corrective measures, and the Federal Programs Division has begun reviewing and documenting affected requisitions as needed. Ongoing monitoring by the Procurement Office and periodic randomized reviews by the Federal Programs Division will continue as part of regular operations.