FAC Explorer

Audit 293838

FY End
2023-06-30
Total Expended
$3.60M
Findings
2
Programs
3
Organization: Planned Parenthood of Maryland, Inc. (MD)
Year: 2023 Accepted: 2024-03-06
Auditor: Katz Abosch Windesheim Gershman & Freedman P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374267 2023-001 - - B
950709 2023-001 - - B

Programs

ALN Program Spent Major Findings
93.217 Family Planning_services $433,671 Yes 0
93.498 Provider Relief Fund $301,263 - 0
93.297 Teenage Pregnancy Prevention Program $140,000 - 0

Contacts

Name Title Type
YTZ9M4HK27L8 Sara Quinn Auditee
4105762147 Clemens Mueller Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Planned Parenthood of Maryland, Inc. has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Planned Parenthood of Maryland, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Planned Parenthood of Maryland, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Planned Parenthood of Maryland, Inc.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Planned Parenthood of Maryland, Inc. has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Planned Parenthood of Maryland, Inc. has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: REPORTING OF PROVIDER RELIEF FUND EXPENDITURES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Planned Parenthood of Maryland, Inc. has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As required by the Department of Health and Human Services, Provider Relief Fund expenditures incurred during the year ended June 30, 2022 are reported on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023.

Finding Details

Finding 2023-001
Condition: Beginning in fiscal year 2023, detailed time cards for salary employees are no longer retained by the Organization's third party payroll service provider. The Organization was not aware of the change in service by the third party payroll service provider. The time cards provide the details of the actual time worked for employees and provide the allocation for time spent on specific grants. Detailed time cards have been retained for hourly employees. Criteria: As required by the Uniform Guidance Section 200.430 Compensation - personal services, the Organization is to be reimbursed for actual dollars spent. Without the time cards that prove the actual time (dollar value) worked on each grant, there is insufficient evidence to support the salaries allocated to the grant. Cause: In previous years, the Organization's third party payroll service provider has retained the time cards within its system (electronically). However, during the year ended June 30, 2023, the third party payroll service provider no longer retained the time cards. Effect: The time cards provide evidence of salaries allocated to the grant. Auditor's Recommendation: Detailed time cards for salary employees should be retained by the Organization for each pay period under the grant period of performance. Views of Responsible Officials and Planned Corrective Actions: The Organization will be retaining detailed time cards for salary employees.
Finding 2023-001
Condition: Beginning in fiscal year 2023, detailed time cards for salary employees are no longer retained by the Organization's third party payroll service provider. The Organization was not aware of the change in service by the third party payroll service provider. The time cards provide the details of the actual time worked for employees and provide the allocation for time spent on specific grants. Detailed time cards have been retained for hourly employees. Criteria: As required by the Uniform Guidance Section 200.430 Compensation - personal services, the Organization is to be reimbursed for actual dollars spent. Without the time cards that prove the actual time (dollar value) worked on each grant, there is insufficient evidence to support the salaries allocated to the grant. Cause: In previous years, the Organization's third party payroll service provider has retained the time cards within its system (electronically). However, during the year ended June 30, 2023, the third party payroll service provider no longer retained the time cards. Effect: The time cards provide evidence of salaries allocated to the grant. Auditor's Recommendation: Detailed time cards for salary employees should be retained by the Organization for each pay period under the grant period of performance. Views of Responsible Officials and Planned Corrective Actions: The Organization will be retaining detailed time cards for salary employees.