FAC Explorer

Audit 344726

FY End
2024-06-30
Total Expended
$2.96M
Findings
2
Programs
2
Organization: Planned Parenthood of Maryland, Inc. (MD)
Year: 2024 Accepted: 2025-03-04
Auditor: Katz Abosch Windesheim Gershman & Freedman P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525620 2024-001 - Yes B
1102062 2024-001 - Yes B

Programs

ALN Program Spent Major Findings
93.217 Family Planning Services $2.85M Yes 1
93.297 Teenage Pregnancy Prevention Program $107,000 - 0

Contacts

Name Title Type
YTZ9M4HK27L8 Melissa Lee Auditee
4436157074 Emily Updegraff 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. De Minimis Rate Used: N Rate Explanation: Planned Parenthood of Maryland, Inc. has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. 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, 2024. 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. De Minimis Rate Used: N Rate Explanation: Planned Parenthood of Maryland, Inc. has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. 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.
Title: INDIRECT COST RATE 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. De Minimis Rate Used: N Rate Explanation: Planned Parenthood of Maryland, Inc. has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. Planned Parenthood of Maryland, Inc. has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: PASSED THROUGH TO SUBRECIPIENTS 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. De Minimis Rate Used: N Rate Explanation: Planned Parenthood of Maryland, Inc. has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization made no awards to subrecipients during the year ended June 30, 2024.

Finding Details

Finding 2024-001
Condition: Beginning in fiscal year 2023, detailed time cards for salary employees were 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. Recommendation: Detailed time cards for salary employees should be retained by the Organization for each pay period under the grant period of performance. Current Status: The Organization inconsistently retained detailed time cards for salaried employees during fiscal year 2024. During the year ended June 30, 2024, the Organization began to implement policies and procedures to ensure that accurate tracking of time worked on grants were kept. However, due to turnover within the accounting and Human Resources departments, a full correction had not yet been made. Policies and procedures have been constructed to ensure timecards are completed with actual time worked and approved for salaried employees each pay period beginning in fiscal year 2025.
Finding 2024-001
Condition: Beginning in fiscal year 2023, detailed time cards for salary employees were 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. Recommendation: Detailed time cards for salary employees should be retained by the Organization for each pay period under the grant period of performance. Current Status: The Organization inconsistently retained detailed time cards for salaried employees during fiscal year 2024. During the year ended June 30, 2024, the Organization began to implement policies and procedures to ensure that accurate tracking of time worked on grants were kept. However, due to turnover within the accounting and Human Resources departments, a full correction had not yet been made. Policies and procedures have been constructed to ensure timecards are completed with actual time worked and approved for salaried employees each pay period beginning in fiscal year 2025.