Finding Text
Criteria: VOCA prohibits the use of federal funding for direct food and beverages, including food and
water for conferences. General cost provisions are outlined in 2 CFR Part 200 Subpart E.
Condition: An invoice for food for an event was submitted for reimbursement under the VOCA program.
Cause: Management was not aware of the specific unallowed activity.
Effect or potential effect: The YWCA New Hampshire was not in compliance with the requirements of
the grant with regards to activities allowed or unallowed.
Questioned costs: The questioned cost is immaterial as a result of this unallowed activity.
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.
Recommendation: It is recommended that each grant award be reviewed for allowed and unallowed
activities. Upon submission for reimbursement, the activity should be compared to the grant award to
ensure compliance requirements are followed.
Views of Responsible Officials: YWCA New Hampshire’s management concurs with this audit finding.