FAC Explorer

Audit 350855

FY End
2024-06-30
Total Expended
$10.97M
Findings
6
Programs
9
Organization: Energy Coordinating Agency of Philadelphia, Inc. (PA)
Year: 2024 Accepted: 2025-03-31
Auditor: Milligan and Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
542026 2024-002 Significant Deficiency - L
542027 2024-002 Significant Deficiency - L
542028 2024-002 Significant Deficiency - L
1118468 2024-002 Significant Deficiency - L
1118469 2024-002 Significant Deficiency - L
1118470 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
81.042 Weatherization Assistance for Low-Income Persons $631,856 Yes 0
14.218 Community Development Block Grants/entitlement Grants $528,519 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $408,124 Yes 0
17.289 Community Project Funding/congressionally Directed Spending $249,056 - 0
93.568 Low-Income Home Energy Assistance $225,879 Yes 1
14.913 Healthy Homes Production Program $103,945 - 0
93.558 Temporary Assistance for Needy Families $83,762 - 0
66.306 Environmental Justice Collaborative Problem-Solving Cooperative Agreement Program $51,959 - 0
66.815 Environmental Workforce Development and Job Training Cooperative Agreements $18,244 - 0

Contacts

Name Title Type
D3SLFNSLDQG1 David Huffnagle Auditee
2156091000 Akua Ofosu-Donkoh Auditor
No contacts on file

Notes to SEFA

Title: GENERAL INFORMATION Accounting Policies: The accompanying schedule of expenditures of federal, state and city awards is presented using the accrual basis of accounting, which is the same basis of accounting used for the financial statements. 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, state and city awards presents the activities in all the federal, state and City of Philadelphia 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.
Title: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal, state and city awards is presented using the accrual basis of accounting, which is the same basis of accounting used for the financial statements. 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, state and city awards is presented using the accrual basis of accounting, which is the same basis of accounting used for the financial statements. 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 passedthrough to the following organizations totaling $356,527: Subrecipient Name Amount ACHIEVEability $ 16,842 Center in the Park 13,290 Congreso de Latinos Unidos, Inc. 37,495 Frankford CDC 10,137 Germantown Crisis Ministry 27,833 Greater Philadelphia Alliance Social Services 48,733 Greater Philadelphia Community Alliance 19,949 HACE 54,919 Hunting Park CRC 12,398 Mount Vernon Manor, Inc. 4,193 New Kensington Community Development Corp. 13,324 Nicetown Community Development Corp. 24,348 Philadelphia Chinatown Development Corp. 20,874 Southwest Community CDC 20,783 Strawberry Mansion 19,177 We Never Say Never 12,232

Finding Details

Finding 2024-002
Cause: $4,000 during billing. The billing did not agree to supporting documents due to lack of an independent review. Effect: Billings for the related period were overstated by $3,600. Questioned Costs: $3,600 Context: We selected 25 samples totaling $209,465 out of a population of 429 totaling $3,080,376 to test. For one of the samples tested, we found that $3,600 more was billed than the total costs incurred. Repeat Finding: No Recommendation: We recommend that management ensure the policies and procedures are followed when processing billing to ensure amounts charged to the grant agree with supporting documents and are reviewed and approved before submission. View of responsible officials and planned corrective actions: ECA agrees with this finding. This particular event was a result of human error and ultimately an “extra” zero was added into the system by mistke. ECA hired a Chief Operating Officer in July 2024, who will ultimately be responsible for creating a new policy for all grant billing that must be entered into a third-party software that will include adequate reviews.
Finding 2024-002
Cause: $4,000 during billing. The billing did not agree to supporting documents due to lack of an independent review. Effect: Billings for the related period were overstated by $3,600. Questioned Costs: $3,600 Context: We selected 25 samples totaling $209,465 out of a population of 429 totaling $3,080,376 to test. For one of the samples tested, we found that $3,600 more was billed than the total costs incurred. Repeat Finding: No Recommendation: We recommend that management ensure the policies and procedures are followed when processing billing to ensure amounts charged to the grant agree with supporting documents and are reviewed and approved before submission. View of responsible officials and planned corrective actions: ECA agrees with this finding. This particular event was a result of human error and ultimately an “extra” zero was added into the system by mistke. ECA hired a Chief Operating Officer in July 2024, who will ultimately be responsible for creating a new policy for all grant billing that must be entered into a third-party software that will include adequate reviews.
Finding 2024-002
Cause: $4,000 during billing. The billing did not agree to supporting documents due to lack of an independent review. Effect: Billings for the related period were overstated by $3,600. Questioned Costs: $3,600 Context: We selected 25 samples totaling $209,465 out of a population of 429 totaling $3,080,376 to test. For one of the samples tested, we found that $3,600 more was billed than the total costs incurred. Repeat Finding: No Recommendation: We recommend that management ensure the policies and procedures are followed when processing billing to ensure amounts charged to the grant agree with supporting documents and are reviewed and approved before submission. View of responsible officials and planned corrective actions: ECA agrees with this finding. This particular event was a result of human error and ultimately an “extra” zero was added into the system by mistke. ECA hired a Chief Operating Officer in July 2024, who will ultimately be responsible for creating a new policy for all grant billing that must be entered into a third-party software that will include adequate reviews.
Finding 2024-002
Cause: $4,000 during billing. The billing did not agree to supporting documents due to lack of an independent review. Effect: Billings for the related period were overstated by $3,600. Questioned Costs: $3,600 Context: We selected 25 samples totaling $209,465 out of a population of 429 totaling $3,080,376 to test. For one of the samples tested, we found that $3,600 more was billed than the total costs incurred. Repeat Finding: No Recommendation: We recommend that management ensure the policies and procedures are followed when processing billing to ensure amounts charged to the grant agree with supporting documents and are reviewed and approved before submission. View of responsible officials and planned corrective actions: ECA agrees with this finding. This particular event was a result of human error and ultimately an “extra” zero was added into the system by mistke. ECA hired a Chief Operating Officer in July 2024, who will ultimately be responsible for creating a new policy for all grant billing that must be entered into a third-party software that will include adequate reviews.
Finding 2024-002
Cause: $4,000 during billing. The billing did not agree to supporting documents due to lack of an independent review. Effect: Billings for the related period were overstated by $3,600. Questioned Costs: $3,600 Context: We selected 25 samples totaling $209,465 out of a population of 429 totaling $3,080,376 to test. For one of the samples tested, we found that $3,600 more was billed than the total costs incurred. Repeat Finding: No Recommendation: We recommend that management ensure the policies and procedures are followed when processing billing to ensure amounts charged to the grant agree with supporting documents and are reviewed and approved before submission. View of responsible officials and planned corrective actions: ECA agrees with this finding. This particular event was a result of human error and ultimately an “extra” zero was added into the system by mistke. ECA hired a Chief Operating Officer in July 2024, who will ultimately be responsible for creating a new policy for all grant billing that must be entered into a third-party software that will include adequate reviews.
Finding 2024-002
Cause: $4,000 during billing. The billing did not agree to supporting documents due to lack of an independent review. Effect: Billings for the related period were overstated by $3,600. Questioned Costs: $3,600 Context: We selected 25 samples totaling $209,465 out of a population of 429 totaling $3,080,376 to test. For one of the samples tested, we found that $3,600 more was billed than the total costs incurred. Repeat Finding: No Recommendation: We recommend that management ensure the policies and procedures are followed when processing billing to ensure amounts charged to the grant agree with supporting documents and are reviewed and approved before submission. View of responsible officials and planned corrective actions: ECA agrees with this finding. This particular event was a result of human error and ultimately an “extra” zero was added into the system by mistke. ECA hired a Chief Operating Officer in July 2024, who will ultimately be responsible for creating a new policy for all grant billing that must be entered into a third-party software that will include adequate reviews.