FAC Explorer

Finding 625189 (2022-006)

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: Disbursements to the utility company were not made within the required seven business days in three out of eighteen cases.
  • Requirements Impacted: The contract stipulates that funds must be reimbursed within seven business days.
  • Recommended Follow-Up: UESF management plans to review and strengthen internal control procedures to ensure compliance.

Finding Text

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.

Categories

Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 48746 2022-005
    Material Weakness
  • 48747 2022-006
    Material Weakness
  • 625188 2022-005
    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