Audit 314903

FY End
2023-12-31
Total Expended
$2.69M
Findings
12
Programs
1
Year: 2023 Accepted: 2024-07-11

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
478227 2023-001 Significant Deficiency Yes AB
478228 2023-002 Material Weakness Yes L
478229 2023-001 Significant Deficiency - AB
478230 2023-002 Material Weakness - L
478231 2023-001 Significant Deficiency Yes AB
478232 2023-002 Material Weakness Yes L
1054669 2023-001 Significant Deficiency Yes AB
1054670 2023-002 Material Weakness Yes L
1054671 2023-001 Significant Deficiency - AB
1054672 2023-002 Material Weakness - L
1054673 2023-001 Significant Deficiency Yes AB
1054674 2023-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.217 Family Planning_services $381,539 Yes 2

Contacts

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

Notes to SEFA

Title: 3. Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant  activity  of  Planned  Parenthood  of  Greater  Texas,  Inc.  (PPGT)  and  is  presented  on  the  accrual basis of accounting. The information in this 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  PPGT, it  is not  intended to and does not present the financial position, changes in net assets or cash flows of PPGT. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures  are  recognized  following  cost  principles  contained  in  the  Uniform  Guidance,  wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: PPGT  has  elected  not  to  use  the  ten  percent  de  minimis  indirect  cost  rate  allowed  under  Uniform Guidance. Of the federal expenditures presented in the Schedule, PPGT provided awards to subrecipients totaling $1,008,619 under the Title X program.

Finding Details

Finding  No.  2023‐001:  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,  1  out  of  60  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 No. 2023‐002: 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  didn’t  implement  an  effective  control  for  ensuring  the  Federal  Funding  accountability and Transparency Act reporting is submitted. 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.
Finding  No.  2023‐001:  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,  1  out  of  60  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 No. 2023‐002: 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  didn’t  implement  an  effective  control  for  ensuring  the  Federal  Funding  accountability and Transparency Act reporting is submitted. 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.
Finding  No.  2023‐001:  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,  1  out  of  60  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 No. 2023‐002: 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  didn’t  implement  an  effective  control  for  ensuring  the  Federal  Funding  accountability and Transparency Act reporting is submitted. 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.
Finding  No.  2023‐001:  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,  1  out  of  60  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 No. 2023‐002: 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  didn’t  implement  an  effective  control  for  ensuring  the  Federal  Funding  accountability and Transparency Act reporting is submitted. 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.
Finding  No.  2023‐001:  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,  1  out  of  60  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 No. 2023‐002: 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  didn’t  implement  an  effective  control  for  ensuring  the  Federal  Funding  accountability and Transparency Act reporting is submitted. 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.
Finding  No.  2023‐001:  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,  1  out  of  60  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 No. 2023‐002: 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  didn’t  implement  an  effective  control  for  ensuring  the  Federal  Funding  accountability and Transparency Act reporting is submitted. 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.