FAC Explorer

Audit 372463

FY End
2024-12-31
Total Expended
$982,765
Findings
2
Programs
5
Organization: United Way of the Mid-Willamette Valley (OR)
Year: 2024 Accepted: 2025-11-21
Auditor: ALDRICH CPAS + ADVISORS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162816 2024-001 Material Weakness Yes L
1162817 2024-002 Material Weakness Yes H

Programs

ALN Program Spent Major Findings
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $574,546 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $340,750 Yes 2
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $34,999 Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $17,670 Yes 0
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $14,800 Yes 0

Contacts

Name Title Type
M7EMZPHKK6F5 Kevin Couey Auditee
5033631651 Scott Daniels Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of federal awards (the Schedule) includes the federal award activity of United Way of the Mid-Willamette Valley (United Way) under programs of the federal government for the year ended December 31, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of United Way of the Mid-Willamette Valley, it is not intended to and does not present the financial position, changes in equity, or cash flows of United Way of the Mid-Willamette Valley.
Expenditures reported on the Schedule are presented on the accrual basis of accounting.
United Way of the Mid-Willamette Valley did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. United Way of the Mid-Willamette Valley allocates indirect costs as allowed by each grant.

Finding Details

Finding 2024-001
Criteria: Quarterly expenditure and grant close reports submitted should be accurate. Condition: Expenditures reported on quarterly reports did not reconcile with timing of expenditures in the SEFA, and were not classified appropriately between costs subject to indirect and costs not subject to indirect costs in the final grant closing report. Cause: An in-depth analysis of expenditures charged to the program was not completed when completing the reports to ensure proper reporting on timing or classification of expenditures. Effect: Misclassifications could cause grant funds to not be spent in accordance with the grant agreement and budget. Questioned Costs: None Recommendations: We recommend United way complete an in-depth analysis of the timing and classification of expenditures to ensure proper totals on reports. Views of Responsible Officials: While timing and classification between direct costs and indirect costs were not accurate, the total costs reported reflected the expenditures on the grants, particularly in the final report. Any future grants and related reporting will be reconciled throughout the grant program.
Finding 2024-002
Criteria: According to the grant agreement, all funds must be expended within the authorized period of performance. Condition: Expenditures occurred subsequent to the term of the grant. Cause: Funds were received in advance of expenditures being incurred, and expenditures were incurred subsequent to the period of performance. Effect: Funds expended did not fall within the grant period. Questioned Costs: $35,658 Recommendations: We recommend that grant funds in future programs be spent within the grant period. Views of Responsible Officials: United Way utilized all funds under the grant to invest in the Salem community. As funds were received, it was the view of management that they had been received to be spent in a manner similar to other recipients, and as such, United Way spent those funds after the grant closeout. While the funds were spent after the term of the grant, as noted above, they were spent in service of the grant purpose to serve the Salem community.