Finding Text
Federal Agency: U.S. Department of Health and Human Services
Program: Family Violence Prevention and Services/Discretionary
Assistance Listing Number: 93.592
Major Program Compliance Requirement: Allowable Costs/Activities Allowed
Criteria: In accordance with 200.403(g) in Subpart E of Title 2 U.S. Code of Federal Regulations (CFR) Part
200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance), all costs must be adequately documented. This includes all invoices or other supporting
documentation associated with program expenses should be retained to ensure the expense was in accordance
with the requirements of the federal program and reported appropriately.
Condition: Accurate and reliable records are necessary to meet ongoing financial reporting and operations
needs and requirements. During our testing of the Organization’s compliance with Assistance Listing 93.592
Family Violence Prevention and Services/Discretionary, the Organization was unable to provide approximately
17% of the invoices or other supporting documentation selected for testing that are associated with certain
program expenses incurred.
Cause: The Organization is understaffed and has experienced significant turnover in the accounting and finance
department which makes it difficult to maintain internal controls designed to reasonably assure compliance
with federal laws, regulations, and program compliance requirements.
Effect: The absence of expenditure supporting documentation inhibits the Organization from complying with
federal program requirements and the potential of disallowed costs and/or repayment to the federal agency.
Recommendation: The Organization should retain all supporting documentation for reported expenditures.