FAC Explorer

Audit 384565

FY End
2025-06-30
Total Expended
$9.74M
Findings
2
Programs
2
Organization: United Way of the Mid-South (TN)
Year: 2025 Accepted: 2026-01-30
Auditor: ATA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171146 2025-001 Material Weakness Yes A
1171147 2025-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $9.40M Yes 2
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $343,616 Yes 0

Contacts

Name Title Type
H58NCFS2S353 Stacey Hammond Auditee
9014334317 Diane Sparks Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of United Way of the Mid-South. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of, the basic financial statements.
Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Certain amounts shown on the schedule of expenditures of federal awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. United Way of the Mid-South has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
The Organization did not charge expenditures timely to the Grant Contract. For one of the housing assistance items selected during the testing, the Organization paid the bill in October 2024; however, the request for reimbursement of this expense was submitted with the February 2025 invoice as sufficient documentation from the subcontracted party could not be obtained until that time.
Finding 2025-002
The Organization did not provide sufficient documentation to verify expenditures for Specific Assistance to Individuals. For one of the assistance items selected during the testing, the Organization provided supporting documentation of the gift card purchase; however, there was no documentation of the gift card being received by the designated recipient.