b'ENHANCED EXPENDITURE RESPONSIBILITYCAF America makes grants to charitable organizations1) Making a pre-grant inquiry:pursuant to an in-house expenditure responsibility reviewCAF America requires all foreign charitable organizations process. Foreign charitable organizations that are currentlyapplying for eligibility to complete a Grant Eligibility not registered with CAF America must first complete ourApplication (GEA). In addition to completing the GEA, Grant Eligibility Application (GEA). Once CAF Americaapplicants must submit select supporting documents for receives a completed, signed GEA and all required supportingthe review; the table at right lists the typical documents documentation, we initiate a three-tiered review process. Therequested.review process typically takes between 46 weeks. After the Grant Eligibility Application has been submitted and the beneficiary has been approved, CAF America proceeds with the final two steps of Expenditure Responsibility:2) Executing a written grant agreementGrantees must enter into a grant agreement with CAF America containing specific terms that limit and restrict how grant funds may be spent and monitored, which set forth the specific circumstances under which grant funds must be returned. The terms of the CAF America grant agreement are based upon those required of private foundation expenditure responsibility grant agreements.3) Grantee reportingGrantees must submit an annual report on all grant expenditures. In addition, the grantee must report on compliance with the grant agreement terms, progress towards achieving the grant purpose, and any changes to the information submitted on their GEA. The annual report is due at the end of the grantees fiscal year.14 CHARITIES AID FOUNDATION AMERICA | APPROACH TO BENEFICARY DUE DILIGENCE'