Finding Text
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.