Audit 43191

FY End
2022-06-30
Total Expended
$17.81M
Findings
16
Programs
14
Year: 2022 Accepted: 2023-08-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
49702 2022-002 Significant Deficiency Yes L
49703 2022-003 Significant Deficiency Yes M
49704 2022-002 Significant Deficiency Yes L
49705 2022-003 Significant Deficiency Yes M
49706 2022-002 Significant Deficiency Yes L
49707 2022-003 Significant Deficiency Yes M
49708 2022-002 Significant Deficiency Yes L
49709 2022-003 Significant Deficiency Yes M
626144 2022-002 Significant Deficiency Yes L
626145 2022-003 Significant Deficiency Yes M
626146 2022-002 Significant Deficiency Yes L
626147 2022-003 Significant Deficiency Yes M
626148 2022-002 Significant Deficiency Yes L
626149 2022-003 Significant Deficiency Yes M
626150 2022-002 Significant Deficiency Yes L
626151 2022-003 Significant Deficiency Yes M

Contacts

Name Title Type
LRGCDVJM94L5 Joel Tebeest Auditee
2672734594 Michael Sorelle Auditor
No contacts on file

Notes to SEFA

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 auditee did not use the de minimis cost rate.

Finding Details

Finding # 2022-002 - 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, 2022, 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, 2022 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 # 2022-003 - Significant Deficiency - Subrecipient Monitoring Criteria: Pursuant to 2 CFR 1321.65 of the Uniform Guidance, the auditee is required to oversee the activities of the service providers (subrecipients) with respect to the provision of services, voluntary contributions, and coordination of services. Condition, Context, Cause and Effect: During 2022, management requested in writing to each subrecipient the single audit reports performed in accordance with the Uniform Guidance. However, management did not follow up with the subrecipients to obtain and review these reports for potential compliance findings and questioned costs. As such, the uniform guidance reports were not obtained, and the Corporation did not comply with the aforementioned regulatory requirement. The lack of follow-up on obtaining the single audit reports the year ended June 30, 2022, 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 a recurring item. Recommendation: We recommend that management assign a finance department professional to create a tracking tool to support the process of obtaining the single audit reports from the subrecipients. Management should also integrate the Corporation?s program managers who work regularly with subrecipients to aid in obtaining the single audit reports. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation
Finding # 2022-002 - 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, 2022, 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, 2022 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 # 2022-003 - Significant Deficiency - Subrecipient Monitoring Criteria: Pursuant to 2 CFR 1321.65 of the Uniform Guidance, the auditee is required to oversee the activities of the service providers (subrecipients) with respect to the provision of services, voluntary contributions, and coordination of services. Condition, Context, Cause and Effect: During 2022, management requested in writing to each subrecipient the single audit reports performed in accordance with the Uniform Guidance. However, management did not follow up with the subrecipients to obtain and review these reports for potential compliance findings and questioned costs. As such, the uniform guidance reports were not obtained, and the Corporation did not comply with the aforementioned regulatory requirement. The lack of follow-up on obtaining the single audit reports the year ended June 30, 2022, 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 a recurring item. Recommendation: We recommend that management assign a finance department professional to create a tracking tool to support the process of obtaining the single audit reports from the subrecipients. Management should also integrate the Corporation?s program managers who work regularly with subrecipients to aid in obtaining the single audit reports. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation
Finding # 2022-002 - 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, 2022, 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, 2022 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 # 2022-003 - Significant Deficiency - Subrecipient Monitoring Criteria: Pursuant to 2 CFR 1321.65 of the Uniform Guidance, the auditee is required to oversee the activities of the service providers (subrecipients) with respect to the provision of services, voluntary contributions, and coordination of services. Condition, Context, Cause and Effect: During 2022, management requested in writing to each subrecipient the single audit reports performed in accordance with the Uniform Guidance. However, management did not follow up with the subrecipients to obtain and review these reports for potential compliance findings and questioned costs. As such, the uniform guidance reports were not obtained, and the Corporation did not comply with the aforementioned regulatory requirement. The lack of follow-up on obtaining the single audit reports the year ended June 30, 2022, 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 a recurring item. Recommendation: We recommend that management assign a finance department professional to create a tracking tool to support the process of obtaining the single audit reports from the subrecipients. Management should also integrate the Corporation?s program managers who work regularly with subrecipients to aid in obtaining the single audit reports. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation
Finding # 2022-002 - 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, 2022, 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, 2022 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 # 2022-003 - Significant Deficiency - Subrecipient Monitoring Criteria: Pursuant to 2 CFR 1321.65 of the Uniform Guidance, the auditee is required to oversee the activities of the service providers (subrecipients) with respect to the provision of services, voluntary contributions, and coordination of services. Condition, Context, Cause and Effect: During 2022, management requested in writing to each subrecipient the single audit reports performed in accordance with the Uniform Guidance. However, management did not follow up with the subrecipients to obtain and review these reports for potential compliance findings and questioned costs. As such, the uniform guidance reports were not obtained, and the Corporation did not comply with the aforementioned regulatory requirement. The lack of follow-up on obtaining the single audit reports the year ended June 30, 2022, 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 a recurring item. Recommendation: We recommend that management assign a finance department professional to create a tracking tool to support the process of obtaining the single audit reports from the subrecipients. Management should also integrate the Corporation?s program managers who work regularly with subrecipients to aid in obtaining the single audit reports. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation
Finding # 2022-002 - 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, 2022, 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, 2022 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 # 2022-003 - Significant Deficiency - Subrecipient Monitoring Criteria: Pursuant to 2 CFR 1321.65 of the Uniform Guidance, the auditee is required to oversee the activities of the service providers (subrecipients) with respect to the provision of services, voluntary contributions, and coordination of services. Condition, Context, Cause and Effect: During 2022, management requested in writing to each subrecipient the single audit reports performed in accordance with the Uniform Guidance. However, management did not follow up with the subrecipients to obtain and review these reports for potential compliance findings and questioned costs. As such, the uniform guidance reports were not obtained, and the Corporation did not comply with the aforementioned regulatory requirement. The lack of follow-up on obtaining the single audit reports the year ended June 30, 2022, 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 a recurring item. Recommendation: We recommend that management assign a finance department professional to create a tracking tool to support the process of obtaining the single audit reports from the subrecipients. Management should also integrate the Corporation?s program managers who work regularly with subrecipients to aid in obtaining the single audit reports. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation
Finding # 2022-002 - 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, 2022, 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, 2022 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 # 2022-003 - Significant Deficiency - Subrecipient Monitoring Criteria: Pursuant to 2 CFR 1321.65 of the Uniform Guidance, the auditee is required to oversee the activities of the service providers (subrecipients) with respect to the provision of services, voluntary contributions, and coordination of services. Condition, Context, Cause and Effect: During 2022, management requested in writing to each subrecipient the single audit reports performed in accordance with the Uniform Guidance. However, management did not follow up with the subrecipients to obtain and review these reports for potential compliance findings and questioned costs. As such, the uniform guidance reports were not obtained, and the Corporation did not comply with the aforementioned regulatory requirement. The lack of follow-up on obtaining the single audit reports the year ended June 30, 2022, 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 a recurring item. Recommendation: We recommend that management assign a finance department professional to create a tracking tool to support the process of obtaining the single audit reports from the subrecipients. Management should also integrate the Corporation?s program managers who work regularly with subrecipients to aid in obtaining the single audit reports. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation
Finding # 2022-002 - 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, 2022, 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, 2022 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 # 2022-003 - Significant Deficiency - Subrecipient Monitoring Criteria: Pursuant to 2 CFR 1321.65 of the Uniform Guidance, the auditee is required to oversee the activities of the service providers (subrecipients) with respect to the provision of services, voluntary contributions, and coordination of services. Condition, Context, Cause and Effect: During 2022, management requested in writing to each subrecipient the single audit reports performed in accordance with the Uniform Guidance. However, management did not follow up with the subrecipients to obtain and review these reports for potential compliance findings and questioned costs. As such, the uniform guidance reports were not obtained, and the Corporation did not comply with the aforementioned regulatory requirement. The lack of follow-up on obtaining the single audit reports the year ended June 30, 2022, 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 a recurring item. Recommendation: We recommend that management assign a finance department professional to create a tracking tool to support the process of obtaining the single audit reports from the subrecipients. Management should also integrate the Corporation?s program managers who work regularly with subrecipients to aid in obtaining the single audit reports. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation
Finding # 2022-002 - 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, 2022, 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, 2022 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 # 2022-003 - Significant Deficiency - Subrecipient Monitoring Criteria: Pursuant to 2 CFR 1321.65 of the Uniform Guidance, the auditee is required to oversee the activities of the service providers (subrecipients) with respect to the provision of services, voluntary contributions, and coordination of services. Condition, Context, Cause and Effect: During 2022, management requested in writing to each subrecipient the single audit reports performed in accordance with the Uniform Guidance. However, management did not follow up with the subrecipients to obtain and review these reports for potential compliance findings and questioned costs. As such, the uniform guidance reports were not obtained, and the Corporation did not comply with the aforementioned regulatory requirement. The lack of follow-up on obtaining the single audit reports the year ended June 30, 2022, 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 a recurring item. Recommendation: We recommend that management assign a finance department professional to create a tracking tool to support the process of obtaining the single audit reports from the subrecipients. Management should also integrate the Corporation?s program managers who work regularly with subrecipients to aid in obtaining the single audit reports. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation