United Way of Collier and the Keys maintains the highest standards of professionalism, accountability and transparency in its stewardship of contributor dollars and financial management. Internal control procedures include a rigid system of checks and balances that mitigates the potential for misstatement of financial reports or misappropriation of assets. The finance and audit committees (made up of volunteer financial professionals) oversee accounting functions, audit procedures and financial reporting. An independent accounting firm annually audits United Way of Collier and the Keys' financial records and prepares the organization's Form 990 tax return. The finance committee, audit committee and board of directors review both documents prior to release.