FAC Explorer

Audit 363535

FY End
2024-12-31
Total Expended
$1.89M
Findings
6
Programs
5
Organization: Planned Parenthood of Metropolitan New Jersey (NJ)
Year: 2024 Accepted: 2025-08-01
Auditor: Tait Weller & Baker

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572408 2024-001 - - B
572409 2024-001 - - B
572410 2024-001 - - B
1148850 2024-001 - - B
1148851 2024-001 - - B
1148852 2024-001 - - B

Programs

ALN Program Spent Major Findings
93.940 Hiv Prevention Activities Health Department Based $137,224 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $35,435 - 0
93.217 Family Planning Services $20,000 Yes 1
93.994 Maternal and Child Health Services Block Grant to the States $14,565 - 0
14.218 Community Development Block Grants/entitlement Grants $10,000 - 0

Contacts

Name Title Type
HTZMHKM9RV91 Chike Chimezie Auditee
9736223900 Christopher Martin Auditor
No contacts on file

Notes to SEFA

Title: (1)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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: PPMNJ did not elect to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of Federal and State of New Jersey awards includes the grant activity of Planned Parenthood of Metropolitan New Jersey from the respective sources and is presented on the accrual basis of accounting. The information 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 and State of New Jersey OMB Circular 15-08, Single Audit Policy for Recipients of Federal, State Grants and State Aid. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
Title: (2)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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: PPMNJ did not elect to use the 10% de minimis indirect 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: (3)INDIRECT 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: PPMNJ did not elect to use the 10% de minimis indirect cost rate. PPMNJ did not elect to use the 10% de minimis indirect cost rate.
Title: (4)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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: PPMNJ did not elect to use the 10% de minimis indirect cost rate. PPMNJ did not pass any awards through to subrecipients.

Finding Details

Finding 2024-001
Criteria and Condition: Planned Parenthood of Metropolitan New Jersey (“PPMNJ”) is required to identify a patient’s income and household size classification through a financial assessment. PPMNJ in some instances did not properly identify a patient’s income nor charge the correct fee within the poverty guidelines. Context: A sample of 40 patients who were provided care under the Program was selected for audit testing. For three of those patients selected, the correct patient income was not properly identified or entered into the system. Further, for three other patients, the correct fee was not charged based on the patient income. Effect: Incorrect patient responsibilities were charged and incorrect statistical data related to the financial assessments was supplied to the New Jersey Family Planning League. Questioned Costs: None Auditors’ Recommendation: PPMNJ should ensure that income amounts reported by patients and proper fees are correctly entered into the Agency’s billing system and reported properly to the New Jersey Family Planning League. Views of Responsible Officials: See Corrective Action Plan on page 30.
Finding 2024-001
Criteria and Condition: Planned Parenthood of Metropolitan New Jersey (“PPMNJ”) is required to identify a patient’s income and household size classification through a financial assessment. PPMNJ in some instances did not properly identify a patient’s income nor charge the correct fee within the poverty guidelines. Context: A sample of 40 patients who were provided care under the Program was selected for audit testing. For three of those patients selected, the correct patient income was not properly identified or entered into the system. Further, for three other patients, the correct fee was not charged based on the patient income. Effect: Incorrect patient responsibilities were charged and incorrect statistical data related to the financial assessments was supplied to the New Jersey Family Planning League. Questioned Costs: None Auditors’ Recommendation: PPMNJ should ensure that income amounts reported by patients and proper fees are correctly entered into the Agency’s billing system and reported properly to the New Jersey Family Planning League. Views of Responsible Officials: See Corrective Action Plan on page 30.
Finding 2024-001
Criteria and Condition: Planned Parenthood of Metropolitan New Jersey (“PPMNJ”) is required to identify a patient’s income and household size classification through a financial assessment. PPMNJ in some instances did not properly identify a patient’s income nor charge the correct fee within the poverty guidelines. Context: A sample of 40 patients who were provided care under the Program was selected for audit testing. For three of those patients selected, the correct patient income was not properly identified or entered into the system. Further, for three other patients, the correct fee was not charged based on the patient income. Effect: Incorrect patient responsibilities were charged and incorrect statistical data related to the financial assessments was supplied to the New Jersey Family Planning League. Questioned Costs: None Auditors’ Recommendation: PPMNJ should ensure that income amounts reported by patients and proper fees are correctly entered into the Agency’s billing system and reported properly to the New Jersey Family Planning League. Views of Responsible Officials: See Corrective Action Plan on page 30.
Finding 2024-001
Criteria and Condition: Planned Parenthood of Metropolitan New Jersey (“PPMNJ”) is required to identify a patient’s income and household size classification through a financial assessment. PPMNJ in some instances did not properly identify a patient’s income nor charge the correct fee within the poverty guidelines. Context: A sample of 40 patients who were provided care under the Program was selected for audit testing. For three of those patients selected, the correct patient income was not properly identified or entered into the system. Further, for three other patients, the correct fee was not charged based on the patient income. Effect: Incorrect patient responsibilities were charged and incorrect statistical data related to the financial assessments was supplied to the New Jersey Family Planning League. Questioned Costs: None Auditors’ Recommendation: PPMNJ should ensure that income amounts reported by patients and proper fees are correctly entered into the Agency’s billing system and reported properly to the New Jersey Family Planning League. Views of Responsible Officials: See Corrective Action Plan on page 30.
Finding 2024-001
Criteria and Condition: Planned Parenthood of Metropolitan New Jersey (“PPMNJ”) is required to identify a patient’s income and household size classification through a financial assessment. PPMNJ in some instances did not properly identify a patient’s income nor charge the correct fee within the poverty guidelines. Context: A sample of 40 patients who were provided care under the Program was selected for audit testing. For three of those patients selected, the correct patient income was not properly identified or entered into the system. Further, for three other patients, the correct fee was not charged based on the patient income. Effect: Incorrect patient responsibilities were charged and incorrect statistical data related to the financial assessments was supplied to the New Jersey Family Planning League. Questioned Costs: None Auditors’ Recommendation: PPMNJ should ensure that income amounts reported by patients and proper fees are correctly entered into the Agency’s billing system and reported properly to the New Jersey Family Planning League. Views of Responsible Officials: See Corrective Action Plan on page 30.
Finding 2024-001
Criteria and Condition: Planned Parenthood of Metropolitan New Jersey (“PPMNJ”) is required to identify a patient’s income and household size classification through a financial assessment. PPMNJ in some instances did not properly identify a patient’s income nor charge the correct fee within the poverty guidelines. Context: A sample of 40 patients who were provided care under the Program was selected for audit testing. For three of those patients selected, the correct patient income was not properly identified or entered into the system. Further, for three other patients, the correct fee was not charged based on the patient income. Effect: Incorrect patient responsibilities were charged and incorrect statistical data related to the financial assessments was supplied to the New Jersey Family Planning League. Questioned Costs: None Auditors’ Recommendation: PPMNJ should ensure that income amounts reported by patients and proper fees are correctly entered into the Agency’s billing system and reported properly to the New Jersey Family Planning League. Views of Responsible Officials: See Corrective Action Plan on page 30.