FAC Explorer

Audit 18182

FY End
2022-12-31
Total Expended
$1.70M
Findings
8
Programs
1
Organization: Planned Parenthood of Greater Texas, Inc. (TX)
Year: 2022 Accepted: 2023-06-20
Auditor: Sutton Frost Cary LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12406 2022-001 Significant Deficiency - A
12407 2022-002 Material Weakness - L
12408 2022-001 Significant Deficiency - A
12409 2022-002 Material Weakness - L
588848 2022-001 Significant Deficiency - A
588849 2022-002 Material Weakness - L
588850 2022-001 Significant Deficiency - A
588851 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.217 Family Planning_services $432,859 Yes 2

Contacts

Name Title Type
CCZJGRYNEML9 Dan Sannes Auditee
5122768081 Brian Razloznik Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federalgrant activity of Planned Parenthood of Greater Texas, Inc. (PPGT) and is presented on theaccrual basis of accounting. The information in this Schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of PPGT, it is notintended to and does not present the financial position, changes in net assets or cash flows ofPPGT. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement.PPGT has elected not to use the ten percent de minimis indirect cost rate allowed underUniform Guidance. Of the federal expenditures presented in the Schedule, PPGT provided awards to subrecipients totaling $613,818 under the Title X program.

Finding Details

Finding 2022-001
Finding No. 2022-001: Allowable activities ? Significant deficiency in internal control over compliance. Criteria: PPGT?s internal control procedures over compliance specify that eligibility screening forms are completed and kept on file for all Title X clients. Condition: During allowable activities testing for Title X, 4 out of 25 client encounters tested were missing eligibility screening forms. Cause: Staff at patient care locations did not scan the forms into the program software, resulting in lack of documentation. Effect: Internal control over allowable activities was not effectively implemented to prevent noncompliance. Recommendation: Staff should be trained on the importance of maintaining eligibility documentation in accordance with PPGT?s policies. Management?s Response: See corrective action plan.
Finding 2022-002
Finding No. 2022-002: Reporting ? material weakness in internal control over compliance and compliance finding. Criteria: Organizations are required to report first-tier subaward actions that obligate $30,000 or more in federal funds through the Federal Funding Accountability and Transparency Act Subaward Reporting System no later than the end of the month following the month in which the obligation was made. Condition: During reporting testing it was noted that PPGT had not submitted the required reporting for their Title X subawards. Cause: PPGT was not aware of the requirement. Effect: Internal control was not properly designed to prevent noncompliance, and PPGT was not in compliance with the reporting requirement. Recommendation: PPGT should implement internal controls over the subawarding process that ensures the required reporting is submitted in a timely manner. Management?s Response: See corrective action plan
Finding 2022-001
Finding No. 2022-001: Allowable activities ? Significant deficiency in internal control over compliance. Criteria: PPGT?s internal control procedures over compliance specify that eligibility screening forms are completed and kept on file for all Title X clients. Condition: During allowable activities testing for Title X, 4 out of 25 client encounters tested were missing eligibility screening forms. Cause: Staff at patient care locations did not scan the forms into the program software, resulting in lack of documentation. Effect: Internal control over allowable activities was not effectively implemented to prevent noncompliance. Recommendation: Staff should be trained on the importance of maintaining eligibility documentation in accordance with PPGT?s policies. Management?s Response: See corrective action plan.
Finding 2022-002
Finding No. 2022-002: Reporting ? material weakness in internal control over compliance and compliance finding. Criteria: Organizations are required to report first-tier subaward actions that obligate $30,000 or more in federal funds through the Federal Funding Accountability and Transparency Act Subaward Reporting System no later than the end of the month following the month in which the obligation was made. Condition: During reporting testing it was noted that PPGT had not submitted the required reporting for their Title X subawards. Cause: PPGT was not aware of the requirement. Effect: Internal control was not properly designed to prevent noncompliance, and PPGT was not in compliance with the reporting requirement. Recommendation: PPGT should implement internal controls over the subawarding process that ensures the required reporting is submitted in a timely manner. Management?s Response: See corrective action plan
Finding 2022-001
Finding No. 2022-001: Allowable activities ? Significant deficiency in internal control over compliance. Criteria: PPGT?s internal control procedures over compliance specify that eligibility screening forms are completed and kept on file for all Title X clients. Condition: During allowable activities testing for Title X, 4 out of 25 client encounters tested were missing eligibility screening forms. Cause: Staff at patient care locations did not scan the forms into the program software, resulting in lack of documentation. Effect: Internal control over allowable activities was not effectively implemented to prevent noncompliance. Recommendation: Staff should be trained on the importance of maintaining eligibility documentation in accordance with PPGT?s policies. Management?s Response: See corrective action plan.
Finding 2022-002
Finding No. 2022-002: Reporting ? material weakness in internal control over compliance and compliance finding. Criteria: Organizations are required to report first-tier subaward actions that obligate $30,000 or more in federal funds through the Federal Funding Accountability and Transparency Act Subaward Reporting System no later than the end of the month following the month in which the obligation was made. Condition: During reporting testing it was noted that PPGT had not submitted the required reporting for their Title X subawards. Cause: PPGT was not aware of the requirement. Effect: Internal control was not properly designed to prevent noncompliance, and PPGT was not in compliance with the reporting requirement. Recommendation: PPGT should implement internal controls over the subawarding process that ensures the required reporting is submitted in a timely manner. Management?s Response: See corrective action plan
Finding 2022-001
Finding No. 2022-001: Allowable activities ? Significant deficiency in internal control over compliance. Criteria: PPGT?s internal control procedures over compliance specify that eligibility screening forms are completed and kept on file for all Title X clients. Condition: During allowable activities testing for Title X, 4 out of 25 client encounters tested were missing eligibility screening forms. Cause: Staff at patient care locations did not scan the forms into the program software, resulting in lack of documentation. Effect: Internal control over allowable activities was not effectively implemented to prevent noncompliance. Recommendation: Staff should be trained on the importance of maintaining eligibility documentation in accordance with PPGT?s policies. Management?s Response: See corrective action plan.
Finding 2022-002
Finding No. 2022-002: Reporting ? material weakness in internal control over compliance and compliance finding. Criteria: Organizations are required to report first-tier subaward actions that obligate $30,000 or more in federal funds through the Federal Funding Accountability and Transparency Act Subaward Reporting System no later than the end of the month following the month in which the obligation was made. Condition: During reporting testing it was noted that PPGT had not submitted the required reporting for their Title X subawards. Cause: PPGT was not aware of the requirement. Effect: Internal control was not properly designed to prevent noncompliance, and PPGT was not in compliance with the reporting requirement. Recommendation: PPGT should implement internal controls over the subawarding process that ensures the required reporting is submitted in a timely manner. Management?s Response: See corrective action plan