Audit 353995

FY End
2023-06-30
Total Expended
$8.80M
Findings
0
Programs
6
Year: 2023 Accepted: 2025-04-18

Organization Exclusion Status:

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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 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, state and city 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 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 Services 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
Title: INDIRECT COST RATES 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. 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.
Title: REISSUED SCHEUDLE OF EXPENDITURES OF FEDERAL, STATE AND CITY AWARDS 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. After the earlier issuance of Energy Coordination Agency of Philadelphia, Inc.’s financial statements, management became aware that the expenditures reported for the following programs/states required adjustment. Therefore, the SEFA is being reissued with the following corrections. Program Assistance Listing Number Previously Reported Total Expenditures Revised Total Expenditures Community Development Block Grant 14.218 $637,543 $517,543 Temporary Assistance for Needy Families 93.568 $5,559,229$5,763,841 State Awards: Commonwealth of Pennsylvania N/A $450,000$1,310,457 City Awards N/A $1,865,570 $1,005,115