Finding Text
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.