FAC Explorer

Audit 47866

FY End
2022-06-30
Total Expended
$15.57M
Findings
4
Programs
9
Organization: Utility Emergency Services Fund of Philadelphia (PA)
Year: 2022 Accepted: 2023-08-09
Auditor: J Miller & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48746 2022-005 Material Weakness - A
48747 2022-006 Material Weakness - A
625188 2022-005 Material Weakness - A
625189 2022-006 Material Weakness - A

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $10.68M Yes 1
14.218 Community Development Block Grants/entitlement Grants $722,811 - 0
14.231 Emergency Solutions Grant Program $442,944 Yes 0
93.569 Community Services Block Grant $382,780 - 0
14.267 Continuum of Care Program $149,562 - 0
14.257 Stabilizing Philadelphia's Housing Challenged Families $76,420 - 0
17.258 Wia Adult Program $73,924 - 0
64.033 Va Supportive Services for Veteran Families Program $66,826 - 0
97.024 Emergency Food and Shelter National Board Program $37,998 - 0

Contacts

Name Title Type
KBX4JN447NZ8 John Rowe Auditee
2158146820 Susan Joseph Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal and city awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal and city awards (the Schedule) includes the federal award activity of Utility Emergency Services Fund of Philadelphia (UESF) under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) and the City of Philadelphia Subrecipient Audit Guide. Because the Schedule presents only a selected portion of the operations of the Utility Emergency Services Fund of Philadelphia, it is not intended to and does not present the financial position, change in net assets, or cash flows of UESF.
Title: SUBGRANTS Accounting Policies: Expenditures reported on the schedule of expenditures of federal and city awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. UESF has not made any subgrants.

Finding Details

Finding 2022-005
U.S. Department of Housing and Urban Development Emergency Solutions Grant Program Assistance Listing No.14.231, Grant #21-6027-01 and 21-20678 2022- 005 Condition: Time charged to contracts was not allocated based upon actual time for administrative staff. Criteria: Uniform Guidance requires time charged to contracts be supported by evidence of time. Cause: There is a potential that the time charged to the contract for administrative time is not accurate. Effect: There is a potential that the time charged to the contract for administrative time is overstated or understated. View of Responsible Officials and Planned Corrective Action: UESF?s management agrees with the finding and is working toward correcting this.
Finding 2022-006
2022- 006 Condition: In three of the eighteen items selected for testing disbursements to the related utility company did not occur in the required time frame. Criteria: The contract requires that draw down of funds be reimbursed within seven business days. Cause: The individual responsible for this requirement did not complete the procedure in time. Effect: The criteria in the contract has not met. View of Responsible Officials and Planned Corrective Action: UESF?s management agrees with the finding and will review and enforce internal control procedures.
Finding 2022-005
U.S. Department of Housing and Urban Development Emergency Solutions Grant Program Assistance Listing No.14.231, Grant #21-6027-01 and 21-20678 2022- 005 Condition: Time charged to contracts was not allocated based upon actual time for administrative staff. Criteria: Uniform Guidance requires time charged to contracts be supported by evidence of time. Cause: There is a potential that the time charged to the contract for administrative time is not accurate. Effect: There is a potential that the time charged to the contract for administrative time is overstated or understated. View of Responsible Officials and Planned Corrective Action: UESF?s management agrees with the finding and is working toward correcting this.
Finding 2022-006
2022- 006 Condition: In three of the eighteen items selected for testing disbursements to the related utility company did not occur in the required time frame. Criteria: The contract requires that draw down of funds be reimbursed within seven business days. Cause: The individual responsible for this requirement did not complete the procedure in time. Effect: The criteria in the contract has not met. View of Responsible Officials and Planned Corrective Action: UESF?s management agrees with the finding and will review and enforce internal control procedures.