Finding Text
Criteria: Disbursements made to vendors ought to be supported with an invoice. Cost principles in 2 CFR
200.403(g) require adequate documentation.
Condition: A transaction selected for testing did not have adequate documentation to support the payment
that was made.
Cause: The lack of a formal record keeping process to allow for invoices to be retained in a rational
manner caused documentation to be misplaced.
Effect or potential effect: Internal control over the financial activities of the YWCA New Hampshire are
weakened. Failure to obtain and/or retain a receipt to support payment increases the risk that an
inappropriate disbursement is made.
Questioned costs: The questioned cost is immaterial as related to this charge without documentation.
Context: The YWCA New Hampshire expended in excess of $750,000 in federal awards and assistance
during the year ending June 30, 2023 requiring a compliance audit in accordance with the Uniform
Guidance. The organization has not required a compliance audit in previous years and management was
not aware of the various requirements of the Uniform Guidance. This was a single instance from a
nonstatistical haphazard sample.
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Recommendation: We recommend that processes and procedures be developed to ensure that all
supporting documentation is filed and retained in a safe and secure location for future reference, as
needed.
Views of Responsible Officials: YWCA New Hampshire’s management concurs with this audit finding.