Finding Text
2023 – 004 Period of Performance
Federal Agency: US Department of Education
Federal Program Name: Special Education - Grants for Infants and Families
Assistance Listing Number: 84.181A
Federal Award Identification Number and Year: H181X210125-21A & H181A210125
Award Period: 7/1/21-09/30/22
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Criteria or specific requirement: Part 4 of the Federal Compliance Supplement states that costs
under a grant should not be incurred after the period of performance end date.
Condition: During our testing of 8 vouchers, 4 had costs incurred after the grant end date.
Additionally, 1 voucher was not paid within the liquidation period of 120 days after the period of
performance.
Questioned costs: $32,998.27
Context: We tested 18 vouchers, 4 contained exceptions
Cause: Management oversight with regard to recording the activity to the correct grant award.
Effect: Noncompliance with period of performance
Repeat Finding: No
Recommendation: We recommend the program thoroughly review the dates on vouchers to ensure
the activity is recorded to the right grant award based on the period of performance.
Views of responsible officials: There is no disagreement with the audit finding.