Finding Text
Criteria: The CDBG program required monthly narrative reports as well as monthly beneficiary reports to
be submitted. Financial reporting is required under 2 CFR 200.328 and program reporting is required
under 2 CFR 200.329.
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Condition: The required reporting requirements are not deemed to have been met. The reports cannot be
located, and therefore it can not be determined if the reports were submitted as required.
Cause: The YWCA New Hampshire has had significant turnover in management and administration in
recent years. Whether or not such reports were submitted, the information could not be located for
purposes of testing.
Effect or potential effect: Internal control over the financial activities of the grants is weakened. A
specific requirement for the grant was potentially not completed, which could result in required
repayment of the grant funds or prevention of future awards.
Questioned costs: Questioned costs are not applicable to this finding.
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.
Recommendation: It is recommended that grant activity be maintained in a dedicated file for future
references. We recommend that any documentation related to the grant, including the application, award,
requests for reimbursement, quarterly and annual filings, closing report, etc. all be retained in a central
location and accessible by management.
Views of Responsible Officials: YWCA New Hampshire’s management concurs with this audit finding.