Finding Text
Criteria:Per OMB guidance, non-federal entities are required to monitor the use of funds provided to subrecipients. Subrecipients are those non-federal entities that receive funds that are not the end users of the funds. Condition: United Way of Thurston County did not produce evidence of subrecipient monitoring of the appropriate use of funds and program updates of the subrecipients. Context: Per our audit procedures, there was no documentation of activities that represent subrecipient monitoring as outlined in terms of agreements. Cause: Insufficient time and resources available for conducting the procedures and administering the required monitoring. Effect: Funds provided to subrecipients may have been used inappropriately or not in furtherance of the program objectives.