Finding Text
Finding 2021-002: Missing Supporting Documentation (Receipts)
Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917
Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of
retention of financial records, supporting documents, statistical records and all other non-Federal entity
records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting
certain cash receipts were not available for inspection. Although our testwork did not disclose
exceptions to Federal award documentation specifically, UHU is required to maintain a system of
internal controls to comply with its own record retention policy for non-Federal activity.
Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle.
Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of
documentation supporting various receipts.
Effect or Potential Effect: We were unable to determine the type of income received, verify any donor
mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain
transactions.
Question Cost: Indeterminable
Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002
Recommendation: We recommend UHU implement a filing system in which all supporting
documentation is filed and maintain so that it can be easily accessed for future reference.