Finding 1211153 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-05-01
Audit: 400357
Organization: Planned Parenthood of Illinois (IL)
Auditor: RSM US LLP

AI Summary

  • Core Issue: The Agency failed to submit three out of four required Federal Financial Reports (FFRs) on time for the budget period ending June 30, 2025.
  • Impacted Requirements: Timely submission of financial reports is mandated by Uniform Guidance and the grant agreement, specifically within 15 days after each quarter.
  • Recommended Follow-Up: The Agency should improve controls to ensure reports are prepared and submitted on time, addressing any system access issues promptly.

Finding Text

Finding 2025-002: Reporting Federal Program: Family Planning Services ALN: 93.217 Federal Awarding Agency: U.S. Department of Health and Human Services Federal Award Identification Number: N/A Criteria: Uniform Guidance and the applicable grant agreement require non-Federal entities to submit required financial reports, including the Federal Financial Report (FFR), in accordance with the frequency and due dates specified in the award terms. Per the grant agreement, financial reports are required to be submitted no later than 15 days after the end of each quarter. Condition: For the budget period ended June 30, 2025, quarterly FFR reports were required to be submitted 15 days after the end of each quarter; however, the Agency did not timely submit three of the four reports. Cause: The Agency did not finalize the FFR reports until after the report due dates. Effect or Potential Effect: Failure to timely submit required financial reports may result in delayed reimbursement, increased federal oversight, or other enforcement actions by the federal awarding agency. Questioned Costs: None Recommendation: The Agency should enhance controls over federal reporting deadlines to ensure required reports are prepared, reviewed and submitted timely in accordance with grant requirements. Views of Responsible Officials and Planned Corrective Action: Management acknowledged the late submissions of the FFR reports and indicated that corrective actions will be implemented to ensure reports are prepared in advance of due dates and to address system access issues timely to ensure future reports are submitted in accordance with federal requirements. Repeat Finding: No

Corrective Action Plan

Finding 2025-002: Reporting – ALN 93.217 Finding: During the fiscal year ended June 30, 2025, the Agency did not timely submit three of four required quarterly Federal Financial Reports (FFRs) for the Family Planning Services program. Correction Actions Taken: Management acknowledges that three of four quarterly Federal Financial Reports were submitted after their respective deadlines during the fiscal year ended June 30, 2025. These delays occurred during a period of significant administrative transition, including the departure of key personnel directly responsible for federal reporting and the reassignment of duties mid cycle. Despite these challenges, the impacted reports were submitted within two and seven days of the required deadlines. At no time was there an absence of monitoring or an intent to delay compliance. Management has since implemented enhanced internal tracking of federal reporting deadlines, clarified role assignments during staff transitions, and initiated earlier internal review of quarterly reports to ensure timely submission going forward. Contact Person: Tonya Tucker, Chief Financial Officer Anticipated Completion Date: Implemented as of the fiscal year ended June 30, 2026

Categories

Reporting

Other Findings in this Audit

  • 1211154 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.217 FAMILY PLANNING SERVICES $1.19M
93.242 MENTAL HEALTH RESEARCH GRANTS $377,852
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $33,307
93.297 TEENAGE PREGNANCY PREVENTION PROGRAM $27,966