Finding 1171147 (2025-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-01-30

Audit: 384565

Organization: United Way of the Mid-South (TN)

Auditor: ATA PC

AI Summary

Answer: The Organization lacks adequate documentation to confirm expenditures for Specific Assistance to Individuals.
Trend: This issue indicates a pattern of insufficient record-keeping for financial transactions.
List: Follow up by ensuring proper documentation is collected for all assistance items, including proof of receipt by recipients.

Finding Text

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.

Corrective Action Plan

All staff and partner agencies received targeted training on the Emergency Assistance Guidelines and related documentation requirements to ensure consistent understanding and compliance. New staff with procurement responsibilities will receive this training during onboarding, while current staff and partners will be participate in scheduled refresher sessions and quality improvement meetings. Supplemental training and resources will be available on a recurring basis, and staff will be asked to acknowledge receipt and review of the guidelines.

Other Findings in this Audit

1171146 2025-001

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