Finding Text
Finding Criteria:
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F,
§.512, requires Hand in Hand/Mano en Mano and Subsidiary to submit its single audit reporting
package to the federal audit clearinghouse no later than 9 months after fiscal year-end.
Condition and context:
The federal reporting deadline for the State’s single audit reporting package was September 30,
2023; however, the organization did not issue its single audit reporting package until October 19,
2023.
Effect:
This finding results in a deficiency in internal control over compliance as the program’s
management should have a system in place to ensure audits are filed timely.
Cause:
Prior auditors were unable to perform the audit and submit before the due date.