Finding Text
2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonble assuarnce that the auditee is managing the gederal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the fiscal year unless a longer period is specified. The Hospital did not complete and submit its audit report prior to the required deadline. Due to a delay in the compliling of records related to the audit, the hospital was not in compliance with the reporting requirements.