EIN: 440565390
UEI: HH1PRRXHYXX5
Audit also covers 2 related EINs: 480847946, 730685955 · unlinked EINs have no separate FAC filing
Audited by: CLA, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 13, 2026 (18 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on December 10, 2020 — management decision was due June 10, 2021.
Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Condition/context: During the audit work performed, we noted that adequate reviews of journal entries are not consistently being performed. Specifically, we noted that certain individuals have the ability to post journal entries without approval or authorization. We also noted an instance where a reviewer did not inspect source documentation for a journal entry resulting in a financial statement error requiring an adjusting entry. Cause: A system of review of manual journal entries is not in place or lacked the diligence necessary to prevent misstatements in the financial statements. Effect: Potentially material misstatements in the consolidated financial statements due to error or fraud could occur and not be prevented or detected in a timely manner. Repeat Finding: This was previously reported as finding 2019-001 in the Compliance Report for the year ended June 30, 2019. Recommendation: Management implement a process of review for all manual journal entries which includes a review of supporting documentation. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Condition/context: During the audit work performed, we noted that adequate reviews of journal entries are not consistently being performed. Specifically, we noted that certain individuals have the ability to post journal entries without approval or authorization. We also noted an instance where a reviewer did not inspect source documentation for a journal entry resulting in a financial statement error requiring an adjusting entry. Cause: A system of review of manual journal entries is not in place or lacked the diligence necessary to prevent misstatements in the financial statements. Effect: Potentially material misstatements in the consolidated financial statements due to error or fraud could occur and not be prevented or detected in a timely manner. Repeat Finding: This was previously reported as finding 2019-001 in the Compliance Report for the year ended June 30, 2019. Recommendation: Management implement a process of review for all manual journal entries which includes a review of supporting documentation. Views of responsible officials: Management agrees with the finding.
Management added a Controller in March 2020 who is responsible for review of all journal entries prior to posting. Due to the pandemic, this process was not fully implemented until June 2020.
2019-001
Criteria: Per the grant agreement between Missouri Family Health Council (MFHC) and Planned Parenthood, various reports are required to be submitted to MFHC. Condition/Context: During audit work performed over reporting, it was noted Planned Parenthood did submit all required reports during the fiscal year prior to the federal deadline; however, Planned Parenthood did not have evidence of controls occurring to ensure that reports that were submitted were complete and accurate. Questioned Costs: None Cause: There is no review of reports taking place prior to submission. Effect: Planned Parenthood was not in compliance regarding controls over reporting. Repeat Finding: This was previously reported as finding 2019-004 in the Compliance Report for the year ended June 30, 2019. Recommendation: We recommend that Planned Parenthood establish a process to review reports and evidence the review to ensure that reports are completely and accurately prepared before submission to MFHC. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Per the grant agreement between Missouri Family Health Council (MFHC) and Planned Parenthood, various reports are required to be submitted to MFHC. Condition/Context: During audit work performed over reporting, it was noted Planned Parenthood did submit all required reports during the fiscal year prior to the federal deadline; however, Planned Parenthood did not have evidence of controls occurring to ensure that reports that were submitted were complete and accurate. Questioned Costs: None Cause: There is no review of reports taking place prior to submission. Effect: Planned Parenthood was not in compliance regarding controls over reporting. Repeat Finding: This was previously reported as finding 2019-004 in the Compliance Report for the year ended June 30, 2019. Recommendation: We recommend that Planned Parenthood establish a process to review reports and evidence the review to ensure that reports are completely and accurately prepared before submission to MFHC. Views of Responsible Officials: Management agrees with the finding.
Management established a process to review reports prior to submission but it took some time for the process to be consistently applied.
2019-004
FAC accepted this audit on January 28, 2020 — management decision was due July 28, 2020.
Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Condition/context: During the audit work performed around journal entry testing, it was noted that personnel have the ability to prepare and post journal entries without approval or authorization. Cause: A system of review of manual journal entries is not in place. Effect: Potentially material misstatements in the consolidated financial statements due to error or fraud could occur and not be prevented or detected in a timely manner. Recommendation: Management implement a process of review for all manual journal entries. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Condition/context: During the audit work performed around journal entry testing, it was noted that personnel have the ability to prepare and post journal entries without approval or authorization. Cause: A system of review of manual journal entries is not in place. Effect: Potentially material misstatements in the consolidated financial statements due to error or fraud could occur and not be prevented or detected in a timely manner. Recommendation: Management implement a process of review for all manual journal entries. Views of responsible officials: Management agrees with the finding.
During the audit work performed around journal entry testing, it was noted that personnel have the ability to prepare and post journal entries without approval or authorization.
Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Condition/context: During the audit work performed around the completeness of the balance in accounts payable, two invoices were identified that were not properly accrued for at year-end. Cause: Controls around accounts payable not operating effectively. Effect: Potentially material misstatement in the consolidated financial statements due to error or fraud could occur and not be prevented or detected in a timely manner. Recommendation: Management implement a process of review for all invoices received subsequent to year-end. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Condition/context: During the audit work performed around the completeness of the balance in accounts payable, two invoices were identified that were not properly accrued for at year-end. Cause: Controls around accounts payable not operating effectively. Effect: Potentially material misstatement in the consolidated financial statements due to error or fraud could occur and not be prevented or detected in a timely manner. Recommendation: Management implement a process of review for all invoices received subsequent to year-end. Views of responsible officials: Management agrees with the finding.
During the audit work performed around the completeness pf the balance in accounts payable, two invoices were identified that were not properly accrued for at year-end.
Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Condition/context: During the audit work performed over the consolidated statement of financial position, it was noted that several accounts had not been timely or properly reconciled. Cause: Controls around balance sheet account balances not operating effectively. Effect: Potentially material misstatement in the consolidated financial statements due to error or fraud could occur and not be prevented or detected in a timely manner. Recommendation: Management implement a process of review for all statement of financial position accounts at year-end. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Condition/context: During the audit work performed over the consolidated statement of financial position, it was noted that several accounts had not been timely or properly reconciled. Cause: Controls around balance sheet account balances not operating effectively. Effect: Potentially material misstatement in the consolidated financial statements due to error or fraud could occur and not be prevented or detected in a timely manner. Recommendation: Management implement a process of review for all statement of financial position accounts at year-end. Views of responsible officials: Management agrees with the finding.
During the audit work performed over statement of financial position, it was noted that several accounts had not been timely of properly reconciled.
U.S. Department of Health and Human Services Passed through the Missouri Family Health Council Title X Family Planning (CFDA No. 93.217) Federal Award Year: 2018?2019 Type of Compliance Finding: L ? Reporting Criteria: Per the grant agreement between Missouri Family Health Council (MFHC) and the Organization, various reports are required to be submitted to MFHC. Condition/Context: During audit work performed over reporting, it was noted the Organization did not have proper controls in place to ensure that reports that were submitted were complete and accurate. Questioned costs: None Cause: There is no review of reports taking place prior to submission. Effect: The Organization was not in compliance regarding controls over reporting. Repeat finding: No Recommendation: We recommend that the Organization establish a process to review reports to ensure that reports are completely and accurately prepared before submission to MFHC. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Passed through the Missouri Family Health Council Title X Family Planning (CFDA No. 93.217) Federal Award Year: 2018?2019 Type of Compliance Finding: L ? Reporting Criteria: Per the grant agreement between Missouri Family Health Council (MFHC) and the Organization, various reports are required to be submitted to MFHC. Condition/Context: During audit work performed over reporting, it was noted the Organization did not have proper controls in place to ensure that reports that were submitted were complete and accurate. Questioned costs: None Cause: There is no review of reports taking place prior to submission. Effect: The Organization was not in compliance regarding controls over reporting. Repeat finding: No Recommendation: We recommend that the Organization establish a process to review reports to ensure that reports are completely and accurately prepared before submission to MFHC. Views of responsible officials: Management agrees with the finding.
During audit work performed over reporting, it was noted the Organization did not have proper controls in place to ensure that reports that were submitted were complete and accurate.
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