Finding Text
Finding No.: 2022-006
Federal Agency: U.S. Department of Education
AL Program: 84.181 Special Education – Grants for Infants and Families
Area: Period of Performance
Questioned Costs: $0
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.
Condition:
GDOE charged costs to a federal award after the period of performance ended, as follows:
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. No questioned
cost is reported because GDOE subsequently provided journal entry JNL 38, reversing the costs
from Grant Year 2019 and appropriately charging Grant Year 2020.
Recommendation:
Responsible personnel should enforce monitoring controls over compliance with applicable period
of performance requirements. Prior to charging costs to 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. In GDOE’s Munis system, if the Human Resources (HR) pay
records are not accurately updated, GDOE payroll will reflect dated pay tables until such time HR
makes the appropriate updates based on the project leads request to update accounts to current
grant year. GDOE corrected the improperly charged payroll expenditures to the proper grant year
via the journal voucher process.
GDOE’s Corrective Action Plan includes additional details.