Finding 1163054 (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.