# 3-000-24-005-U - Recommendation 9
> **Closed** recommendation · 2024-07-10
**Report:** COVID-19: Audit of Costs Incurred by World Vision (WV) from March 1, 2020 to March 31, 2022 ([detail](https://api.ai-analytics.org/ig-report/117673))
**OIG report number:** 3-000-24-005-U
**Recommendation number:** 9
## Text
Require World Vision to execute a record retention and audit response policy where documents are maintained and readily available in a timely manner to adequately support direct costs claimed, specifically considering the requirements of Code of Federal Regulations.
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*Source: oversight.gov · AI Analytics · CC0 1.0*