Finding 1171146 (2025-001)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-01-30
Audit: 384565
Organization: United Way of the Mid-South (TN)
Auditor: ATA PC

AI Summary

  • Issue: The Organization delayed charging expenditures to the Grant Contract.
  • Trend: Timeliness of reimbursement requests is inconsistent, impacting cash flow and compliance.
  • Recommendation: Improve documentation processes to ensure timely submission of reimbursement requests.

Finding Text

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.

Corrective Action Plan

Effective immediately, and alignment with Seciton C.5b(4), we will not accept late submissions unless express, written approval has been granted by the State.

Categories

Cash Management

Other Findings in this Audit

  • 1171147 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $9.40M
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $343,616