In May 2023, CUAHSI addressed this finding by maintaining all expense backup in a centralized accounting system (Sage Intaact) where two-tier review and approvals are captured with an audit trail. For the fiscal years prior to this process change (including this audit year, 2019), CUAHSI has exported emails and prior finance staff documentation in a secure and searchable archive. At the time of auditor requests for expense documentation of these questioned costs, this archive was incomplete and missing exports from prior in-office local storage hard drive that was utilized by prior accounting staff. In December of 2023, a more comprehensive version of the archive was used to establish documentation for cost principle adherence for all expenses included in the reported $11,325 of questioned costs (see details below, full documentation available via email).