Finding Text
Finding No.: 2022-004
Federal Agency: U.S. Department of Education
AL Program: 84.027 Special Education – Grants to States
Area: Period of Performance
Questioned Costs: $1,835
Criteria:
In accordance with applicable period of performance (POP) requirements, a non-federal entity may
charge only allowable costs incurred during a federal award’s period of performance. Unless the
federal awarding agency authorizes an extension, a non-federal entity must liquidate all financial
obligations incurred under the federal award not later than 120 calendar days after the end date of
the period of performance as specified in the terms and conditions of the federal award or in the
approved extension.
Conditions:
1. GDOE charged costs to a federal award after the period of performance ended, as follows:
No questioned cost is reported because GDOE subsequently provided journal entry JNL
37, reversing the costs from Grant Year 2019 and appropriately charging Grant Year 2020.
2. GDOE liquidated obligations of a federal award after the approved liquidation end date, as
follows:
Federal Award No. Liquidation End Date Liquidation Date Expenditures
$ 1,996
No questioned cost is reported for $161 because GDOE subsequently provided journal
entry JNL 39, reversing the costs from Grant Year 2019 and appropriately charging Grant
Year 2020.
Cause:
GDOE did not enforce monitoring controls over compliance with applicable period of performance
requirements.
Effect:
GDOE is in noncompliance with applicable period of performance requirements. Reportable
questioned costs total $1,835 from Condition 2.
Recommendation:
Responsible personnel should enforce monitoring controls over compliance with applicable period
of performance requirements. Prior to charging costs to a federal award or liquidating obligations
incurred under a federal award, responsible personnel should verify that the period of performance,
including the liquidation end date, has not expired.
Views of Responsible Officials:
GDOE agrees with the finding. During the period of performance in question, the TPFA issued
check no. 2012949 to a vendor in February 2022, within the liquidation period. However, the
TPFA indicated that the vendor lost the check and the TPFA re-issued payment to the vendor on
January 29, 2023. The untimely reissuance of the check resulted in the transaction occurring one
day after the liquidation period expired.
GDOE’s Corrective Action Plan includes additional details.