FAC Explorer

Finding 48746 (2022-005)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-08-09
Audit: 47866
Organization: Utility Emergency Services Fund of Philadelphia (PA)
Auditor: J Miller & Associates LLC

AI Summary

  • Issue: Time charged to contracts was not based on actual hours worked by administrative staff.
  • Requirements Impacted: Uniform Guidance mandates that time charged must be supported by accurate evidence.
  • Recommended Follow-Up: Management acknowledges the issue and is taking steps to correct the time allocation process.

Finding Text

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.

Corrective Action Plan

Planned Corrective Action - UESF hired a new Director of Finance for more accurate nd timely reporting. UESF's management plans to acquire additional staff to assist with accounting. Training of Fiscal and operational staff regarding actual time charged will begin in July 2023. All work is reviewed by the Director of Finance and monitored by the Executive Director. Person Responsible - UESF's Executive Director John Rowe. Timing The new Director of Finance was hired in April 2023. Regarding the additional staff the hiring process has begun with proposed additional staff projected to be on board in September 2023. The process to improve accuracy and timeliness will be completed in December 2023. The Executive Director will monitor the process, preparing formal quarterly documentation beginning July 2023.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 48747 2022-006
    Material Weakness
  • 625188 2022-005
    Material Weakness
  • 625189 2022-006
    Material Weakness

Programs in Audit

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