FAC Explorer

Audit 368550

FY End
2024-12-31
Total Expended
$21.79M
Findings
1
Programs
1
Organization: Hands of Healing Residential Treatment Center, Inc. (TX)
Year: 2024 Accepted: 2025-09-29
Auditor: Doeren Mayhew Assurance

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156134 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.676 Unaccompanied Children Program $21.79M Yes 1

Contacts

Name Title Type
S4AJQNVFDGC8 Victor Weetly Auditee
2824281872 Elissa Posway Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Hands of Healing Residential Treatment Center, Inc. (the Organization) for the year ended December 31, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported on the Schedule have been prepared using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Information on the Federal Program: Assistance Listing Number 93.676 - Unaccompanied Children Program, U.S. Department of Health and Human Services. Compliance Requirement: Reporting. Type of Finding: Material noncompliance and significant deficiency in internal control over compliance. Criteria: Program requirements state that annual federal financial reports are required to be submitted no later than 90 days after the end of each budget period. Condition: Three annual federal financial reports for budget periods ending in 2024 were not submitted by the required due date. Cause: The Organization lacked a process to ensure timely submission of annual federal financial reports. Effect or Potential Effect: As stated in the agreements, failure to comply with reporting requirements is considered to be a breach of the agreement and cash payments may be withheld until the reports are submitted. Questioned Costs: None Context: Three out of the four annual federal financial reports that were due to be filed during 2024 were not submitted timely. Recommendation: We recommend that the Organization develop a process to ensure submission of the annual federal financial reports within the prescribed timeframe. Views of Responsible Officials: Management understands that annual federal financial reports (FFR) are required to be submitted no later than 90 days after the end of each budget period. In order to ensure compliance, management will delegate responsibilities for completing all FFR reports to the newly established office of Chief Financial Officer (CFO). The CFO will be responsible for reading the Notice of Awards and calendaring out all FFR due dates for timely completion. The CFO was hired in part to focus on activities such as these to ensure sustainable compliance in all areas related to federal grant awards.