Views of Responsible Officials and Corrective Action: Us Helping Us acknowledges the audit finding regarding missing supporting documentation for certain expenses, takes this matter seriously and is committed to ensuring full compliance with applicable accounting standards and Federal regulations. Noting that the findings are based on the 2022 fiscal year, since then the organization has developed the proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. The organization has adopted several cloud-based accounting systems, specifically Quickbooks, Bill.com, and Google Drive, with integrated document management to ensure all expense records are stored and easily retrievable, in addition to maintaining physical files for applicable (non-online, virtual) expenses. In this regard, copies of contracts are maintained electronically on the organization’s server, in the financial software used and filed in the Fiscal Manager’s office.In addition, Us Helping Us maintains the appropriate internal controls to ensure that the appropriate documentation for general expenditures is maintained. Emphasis has been placed on strengthening current internal controls by requiring dual review of all expense submissions and enforcing a checklist for required documentation. All relevant staff undergo training on non-profit accounting standards, documentation protocols, and compliance requirements. Us Helping Us’ financial policies will include: Clear guidelines on acceptable documentation for expenses; Procedures for handling lost or missing records; and a retention schedule aligned with Federal requirements (e.g., Title 2 CFR § 200.333). Us Helping us is committed to maintaining transparency and accountability in all financial operations. The Executive Director and the Deputy Executive Director for Finance and Administration are responsible for developing, implementing, and maintaining the Plan, which has been implemented.