FAC Explorer

Audit 308388

FY End
2023-06-30
Total Expended
$18.94M
Findings
8
Programs
13
Organization: Philadelphia Corporation for Aging (PA)
Year: 2023 Accepted: 2024-06-07
Auditor: Bbd LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400294 2023-001 Significant Deficiency Yes L
400295 2023-001 Significant Deficiency Yes L
400296 2023-001 Significant Deficiency Yes L
400297 2023-001 Significant Deficiency Yes L
976736 2023-001 Significant Deficiency Yes L
976737 2023-001 Significant Deficiency Yes L
976738 2023-001 Significant Deficiency Yes L
976739 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $7.41M Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $6.27M Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $1.86M - 0
93.053 Nutrition Services Incentive Program $1.07M Yes 1
17.235 Senior Community Service Employment Program $757,127 - 0
93.778 Medical Assistance Program $391,139 Yes 1
94.016 Senior Companion Program $279,497 - 0
16.575 Crime Victim Assistance $253,135 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $207,198 - 0
93.324 State Health Insurance Assistance Program $172,510 - 0
93.071 Medicare Enrollment Assistance Program $117,774 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $113,649 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $36,729 - 0

Contacts

Name Title Type
LRGCDVJM94L5 Joel Tebeest Auditee
2672734594 Brian Page Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal, State and City Awards (the Schedule) includesthe grant activity of Philadelphia Corporation for Aging (the Corporation) and is presented on the accrualbasis of accounting. The information in the Schedule is presented in accordance with the requirements ofTitle 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance) and the City of PhiladelphiasSubrecipient Audit Guide. Therefore, some amounts presented in the Schedule may differ from amountspresented in, or used in the preparation of, the basic financial statements. The Corporation utilizes anegotiated indirect cost rate and has not elected to use the 10% de minimis cost rate.NOTE B - SUBRECIPIENTSOf the federal expenditures presented in the Schedule, the Corporation provided federal awards tosubrecipients for the year ended June 30, 2022 as follows:Subrecipient AmountCenter for Advocacy for the Rights Interests of the Elderly (CARIE) $ 209,087Caring People Alliance 171,981Catholic Health Care Services 703,351Center in the Park 345,681Premier Years - Albert Einstein Healthcare Network 89,083Intercommunity Action Inc. 196,271Klein Jewish Community Center 248,498Lutheran Social Mission Society 211,934Lutheran Child & Family Services of Eastern PA 300,292Mayors Commission on Services for the Aging 802,672New Courtland 580,207North Broad Street Senior Center 268,831Northeast Senior Center 201,557On-Lok House 76,314City of Philadelphia Department of Parks & Recreation 481,086Total $ 4,886,846 De Minimis Rate Used: N Rate Explanation: The Corporation utilizes a negotiated indirect cost rate and has not elected to use 10% de minimis cost rate Accounting policies
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal, State and City Awards (the Schedule) includesthe grant activity of Philadelphia Corporation for Aging (the Corporation) and is presented on the accrualbasis of accounting. The information in the Schedule is presented in accordance with the requirements ofTitle 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance) and the City of PhiladelphiasSubrecipient Audit Guide. Therefore, some amounts presented in the Schedule may differ from amountspresented in, or used in the preparation of, the basic financial statements. The Corporation utilizes anegotiated indirect cost rate and has not elected to use the 10% de minimis cost rate.NOTE B - SUBRECIPIENTSOf the federal expenditures presented in the Schedule, the Corporation provided federal awards tosubrecipients for the year ended June 30, 2022 as follows:Subrecipient AmountCenter for Advocacy for the Rights Interests of the Elderly (CARIE) $ 209,087Caring People Alliance 171,981Catholic Health Care Services 703,351Center in the Park 345,681Premier Years - Albert Einstein Healthcare Network 89,083Intercommunity Action Inc. 196,271Klein Jewish Community Center 248,498Lutheran Social Mission Society 211,934Lutheran Child & Family Services of Eastern PA 300,292Mayors Commission on Services for the Aging 802,672New Courtland 580,207North Broad Street Senior Center 268,831Northeast Senior Center 201,557On-Lok House 76,314City of Philadelphia Department of Parks & Recreation 481,086Total $ 4,886,846 De Minimis Rate Used: N Rate Explanation: The Corporation utilizes a negotiated indirect cost rate and has not elected to use 10% de minimis cost rate Federal awards to subrecipients

Finding Details

Finding 2023-001
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2023-001
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2023-001
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2023-001
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2023-001
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2023-001
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2023-001
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2023-001
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.