1. (1) If a Qualified Agency does not use QEFAF funds it receives in the same fiscal year in which those funds are awarded, the unused funds shall be returned to SCSO at the conclusion of the fiscal year.

2. (2) Expenditures of QEFAF funds determined by audit to be unallowable because the funds were used for a purpose not allowed pursuant to Section R990-101-2 or an expenditure that is not supported by adequate source documentation shall be:

   1. (a) immediately returned to SCSO; or
   2. (b) properly segregated in the Qualified Agency's accounting records and identified as temporarily restricted until those funds are used for the purposes specified in Section R990-101-2.

KEY: Qualified Emergency Food Agencies Fund, QEFAF

Date of Last Change: August 15, 2022

Notice of Continuation: June 28, 2022

Authorizing, and Implemented or Interpreted Law: 35A-8-1004