Finding 501707 (2024-002)

Finding #2024-002 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services, Assistance Listing #93.217, Contract Number: FPHPA006521-02-00, Contract Year: 04/01/23 – 03/31/24. Criteria: Reporting – Management of WHFPT is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are reported in the correct period and that government grant revenue is properly reflected in the financial statements in accordance with generally accepted accounting principles. Condition and context: The finding reported as finding #2024-001 includes adjustments for the year ended March 31, 2024 to increase federal expenditures by $220,388. Cause and effect: See finding #2024-001. Questioned costs: None. Recommendation: See finding #2024-001. Views of responsible officers and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.