Criteria: In accordance with 2 CFR Section 200.517(c) the Organization must keep and make audit documentation available for review. Condition: The Organization does not have all supporting documentation requested as required by the Uniform Guidance. Context: During the audit it was noted that the Organization lacked supporting documentation. The Organization did not have documentation for the 23 out of 35 tested samples. Cause: The Organization did not have adequate supporting documentation. Questioned Costs: None Effect: The absence of required documentation may result in noncompliance with program requirements and expose the Organization to reputational risks. Repeat Finding: No Recommendation: We recommend that management reinforce training for all relevant documentation requirements. Procedures should be strengthened to ensure that all files include complete and accurate documentation. Views of Responsible Officials (unaudited): The Organization will develop a procurement and payment procedure to ensure all proper supporting documentation is obtained prior to the check disbursement.