Finding Text
Condition and Criteria: Empowerment used unallowable sources to meet the matching requirement. Cause: For a sample of two quarterly reports prepared by staff that were selected during the year, each report showed federal funds through a passthrough source were being used to provide the match, which are not an acceptable source of matching funds. Effect: Empowerment may not meet the matching requirement set forth under each of the grant agreements. Recommendation: We recommend management and staff obtain a thorough understanding of what match requirements are allowed under Uniform Guidance to ensure the matching funds being reported are from allowable sources. We also recommend the use of a spreadsheet to document and itemize each revenue source being used as a match.