FAC Explorer

Audit 397096

FY End
2025-06-30
Total Expended
$3.91M
Findings
3
Programs
11
Organization: United Way for Greater Austin (TX)
Year: 2025 Accepted: 2026-03-31
Auditor: MAXWELL LOCKE & RITTER LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205428 2025-004 Material Weakness Yes I
1205429 2025-004 Material Weakness Yes I
1205430 2025-004 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.870 Maternal, Infant, and Early Childhood Home Visiting Grant Program $642,026 Yes 1
21.027 COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $641,420 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $310,353 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $239,821 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $141,868 Yes 0
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $121,125 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $50,014 Yes 0
93.870 COVID-19 Maternal, Infant, and Early Childhood Home Visiting Grant Program $48,455 Yes 1
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $35,012 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $4,496 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1,395 Yes 0

Contacts

Name Title Type
UF5KCNNHH8C7 Ryan Parks Auditee
5127916998 Diana Garcia Mil Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state activity of United Way for Greater Austin (“United Way ATX”) under the programs for the federal and state government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and Texas Grant Management Standards (“TxGMS”). Because the Schedule presents only a selected portion of the operations of United Way ATX, it is not intended to and does not present the financial position, changes in net assets, or cash flows of United Way ATX.
The Schedule includes the federal and state activity of United Way ATX and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and TxGMS, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the financial statements. United Way ATX has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance and TxGMS.

Finding Details

Finding 2025-004
Federal Program: Maternal, Infant and Early Childhood Home Visiting Grant (including COVID-19) - ALN 93.870; Federal Award # 24853633; passed through Texas Department of Family and Protective Services; passed through Texas Health and Human Services Commission. State Programs: Texas Home Visiting (THV) Program Grant - Award # 24853633; direct funding from Texas Department of Family and Protective Services. Texas Home Visiting (THV) Program Grant - Award # 24853633; direct funding from Texas Health and Human Services Commission. Criteria: Uniform Guidance (2 CFR 200.318 - 200.327) and TxGMS (General Procurement Standards) requires non-federal entities to ensure procurements are conducted using appropriate methods based on dollar thresholds and retain supporting documentation, including an adequate number of quotations from qualified sources for simplified acquisitions (formerly small purchases). Condition /Context: During testing of procurement transactions, two instances were identified in which management incorrectly classified procurements as sole source without adequate justification in accordance with Uniform Guidance or TxGMS, as applicable. Additionally, in these two instances tested, management did not retain sufficient documentation of quotes to support that procurements were conducted in compliance with simplified acquisition requirements (formerly small purchase). Questioned Costs: None Effect: Noncompliance with procurement requirements of Uniform Guidance and TxGMS, which increases the risk that purchases were not conducted in a manner providing full and open competition and may result in disallowed costs or increased scrutiny from grantor agencies. Cause: The condition resulted from inadequate procurement controls, including a lack of formalized review procedures for determining and documenting appropriate procurement methods. This resulted in United Way ATX not retaining the required supporting documentation for competitive procurements. Recommendations: United Way ATX should strengthen procurement controls by performing supervisory review of procurement classification and supporting documentation prior to approval and payment. In addition, management should implement standardized documentation requirements, including identification of procurement methods used and retention of quotes or bids for applicable procurements.