Audit 329563

Title: Note 1 – Basis of Presentation Accounting Policies: Note 2 - Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Pass-through entity identifying numbers are presented where available and applicable. De Minimis Rate Used: N Rate Explanation: Note 4 - Indirect Cost Rate: Planned Parenthood did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Planned Parenthood Orange and San Bernardino Counties, Inc. (Planned Parenthood) under programs of the federal government for the year ended June 30, 2024. 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 Planned Parenthood, it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of Planned Parenthood.

Title: Note 3 – Subrecipients Accounting Policies: Note 2 - Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Pass-through entity identifying numbers are presented where available and applicable. De Minimis Rate Used: N Rate Explanation: Note 4 - Indirect Cost Rate: Planned Parenthood did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Planned Parenthood did not provide any federal awards to sub-recipients during the year ended June 30, 2024.