Audit 14339

Title: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal and state awards presents the activities in all the federal financial assistance programs of Energy Coordinating Agency of Philadelphia, Inc. All financial assistance received directly from federal and state agencies as well as financial assistance passed through other governmental agencies or nonprofit organizations is included on the schedule. De Minimis Rate Used: N Rate Explanation: Energy Coordinating Agency of Philadelphia, Inc. has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting, which is the same basis of accounting used for the financial statements.

Title: SUBRECIPIENT FUNDING Accounting Policies: The accompanying schedule of expenditures of federal and state awards presents the activities in all the federal financial assistance programs of Energy Coordinating Agency of Philadelphia, Inc. All financial assistance received directly from federal and state agencies as well as financial assistance passed through other governmental agencies or nonprofit organizations is included on the schedule. De Minimis Rate Used: N Rate Explanation: Energy Coordinating Agency of Philadelphia, Inc. has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. A portion of the contract awards received from U.S. Department of Housing and Urban Development that was passed through City of Philadelphia Division of Housing and Community Development, as reflected in the accompanying schedule of expenditures of federal and state awards, was subcontracted to the following organizations totaling $394,899: Subrecipient Name Amount ACHIEVEability $ 11,464 Center in the Park 4,013 Congreso de Latinos Unidos, Inc. 26,998 Daniel Farmer 22,250 Deana Butler 1,525 Frankford CDC 9,696 Germantown Crisis Ministry 26,937 Greater Philadelphia Asian Social Service (GPASS) 40,397 Greater Philadelphia Community Alliance 40,345 HACE 32,999 Hunting Park CRC 22,220 Mount Vernon Manor, Inc. 5,904 New Kensington Community Development Corp. 15,651 Nicetown Community Development Corp. 14,488 Philadelphia Chinatown Development Corp. 26,927 Southwest Community CDC 19,940 Strawberry Mansion 33,922 The Crawford Life Connections, Inc. 2,225 We Never Say Never 36,998