Audit 372625

FY End

2025-03-31

Total Expended

$15.17M

Findings

1

Programs

1

Organization: Women's Health and Family Planning Association of Texas (TX)

Year: 2025 Accepted: 2025-11-26

Auditor: BLAZEK & VETTERLING

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
1163054	2025-002	Material Weakness	Yes	L

ALN	Program	Spent	Major	Findings
93.217	FAMILY PLANNING SERVICES	$15.17M	Yes	1

Contacts

Name	Title	Type
HXDLCG81ERK7	Kristie Bardell	Auditee
5124484857	Beth Thurman	Auditor
No contacts on file

Notes to SEFA

Basis of presentation – The schedule of expenditures of federal awards (the schedule) is prepared 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal expenditures include allowable costs funded by federal grants. Allowable costs are subject to the cost principles of the Uniform Guidance and include costs that are recognized as expenses in WHFPT’s financial statements in conformity with generally accepted accounting principles. WHFPT has elected not to use the 10% de minimus rate for indirect costs and does not charge indirect costs to the award. In accordance with §200.516 of the Uniform Guidance, payments to subrecipients are reported in the schedule when distributed as agreed to through contracts with subrecipients. Annually, WHFPT reconciles actual performance provided by subrecipients to the estimated services stipulated in the subrecipient contracts. Underperformance by subrecipients is reported as Due from subrecipients; the Due from subrecipients is settled either by cash payment from the subrecipient or by subrecipient provision of services in the next contract cycle. WHFPT also may settle with overperformers who exceeded the estimated health services by agreeing to additional distributions to be made either from (1) funds collected from underperformers or (2) additional original grant funding available. Such amounts are reported as Due to subrecipients. Payments to overperformers that are disbursed from amounts received from underperformers are not included again as expenditures of federal awards as they were included at the time of initial disbursement. Because the schedule presents only a selected portion of the operations of WHFPT, it is not intended to and does not present the financial position, changes in net assets, or cash flows of WHFPT.

Finding Details

Finding 2025-002

Finding #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services, Assistance Listing #93.217, Contract Number: FPHPA006521-03-00, Contract Year: 04/01/24 – 03/31/25. Criteria: Reporting – The U. S. Department of Health and Human Services requires quarterly and annual Federal Financial Reports be submitted to report expenditures under federal awards. Condition and context: During our testing of the Federal Financial Reports, we noted that for both quarters tested (2 out of 2), the entity reported draw down totals as federal expenditures rather than reporting the actual expenditures incurred. WHFPT management identified the errors and filed corrective reports after year-end. Cause and effect: WHFPT’s policies and procedures were not sufficient to ensure that federal expenditures reported were accurate for each required quarterly Federal Financial Report. Recommendation: Develop a process to ensure that the federal expenditures reported are supported by actual expenditures incurred and provide training to personnel regarding the reporting requirements. Views of responsible officers and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.