CITY OF PHILADELPHIA SUBRECIPIENT AUDIT GUIDE

CITY OF

PHILADELPHIA

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SUBRECIPIENT AUDIT GUIDE

Issued By:

Office of the Director of Finance

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TABLE OF CONTENTS
Section Number-Description	Html Page	PDF document
Highlights of Changes June 1997	CHANGE.HTM	toc.pdf
SECTION 100 - ADMINISTRATION AND OVERVIEW Purpose and Effective Date of Audit Guide 101 Applicability of Audit Guide 102 Auditor Selection and Qualification 103 Audit Report Delivery and Distribution 104 Who to Contact for Assistance 105	sect100.htm	sec100.pdf
SECTION 200 - SUMMARY OF APPLICABLE LITERATURE General Information 201 American Institute of Certified Public Accountants 202 General Accounting Office 203 Office of Management and Budget 204 Code of Federal Regulations 205 City of Philadelphia 206 Commonwealth of Pennsylvania 207 Audit Hierarchy 208	sect200.htm	sec200.pdf
SECTION 300 - GENERAL AUDITING STANDARDS AND REQUIREMENTS Introduction 301 Working Papers 302 Planning 303 Testing of Compliance with Laws and Regulations 304 Major Program Determination 305 Auditing Requirements 306 Audit Sampling 307 Questioning of Costs 308 Subrecipient Requirements 309 Disclosure of Possible Fraud, Irregularities and Other Illegal Acts 310 Follow-up on Prior Audit Report Findings 311 Written Representations from Management 312 Exit Conference 313	sect300.htm	sec300.pdf
SECTION 400 - REPORTING STANDARDS AND REQUIREMENTS - SINGLE AUDITS	sect400.htm	NA
SECTION 500 - AUDITING AND REPORTING STANDARDS AND REQUIREMENTS - PROGRAM AUDIT ON AN AWARD (NON SINGLE AUDIT) Background 501 Audit Period 502 Auditing Requirements 503 Reporting Requirements 504	sect500.htm	sec500.pdf
SECTION 600 to 900 (Reserved for Future Use)	NA	NA
SECTION 1000 - CITY REPRESENTATIVE AND DEPARTMENT OF COMMERCE General Information 1001 Program Descriptions and Operations 1110 Federal CFDA Numbers/Other Regulations 1120 Program Compliance Procedures 1130 Financial Compliance Procedures 1140 Supplemental Financial Schedules and Reports 1150	sect1000.htm	sec1000.pdf sec1150-03.pdf sec1150-04.pdf
SECTION 2000 - DEPARTMENT OF HUMAN SERVICES General Information 2001 Children and Youth Division and Juvenile Justice Services: 2100 General Information 2101 Program Descriptions and Operations 2110 Federal CFDA Numbers/Other Regulations 2120 Program Compliance Procedures 2130 Financial Compliance Procedures 2140 Supplemental Financial Schedules and Reports 2150 Exhibits Other Human Services Programs: 2200 General Information 2201 Program Descriptions and Operations 2210 Federal CFDA Numbers/Other Regulations 2220 Program Compliance Procedures 2230 Financial Compliance Procedures 2240 Supplemental Financial Schedules and Reports 2250	sect2000.htm	sec2000.pdf sec2150-02.pdf sec2150-04.pdf sec2200.pdf sec2200ex.pdf
SECTION 3000 - MAYOR'S OFFICE OF COMMUNITY SERVICES General Information 3001 Program Descriptions and Operations 3110 Federal CFDA Numbers/Other Regulations 3120 Program Compliance Procedures 3130 Financial Compliance Procedures 3140 Supplemental Financial Schedules and Reports 3150	sect3000.htm	sec3000.pdf
SECTION 4000 - OFFICE OF HOUSING AND COMMUNITY DEVELOPMENT General Information 4001 Program Descriptions and Operations 4110 Federal CFDA Numbers/Other Regulations 4120 Program Compliance Procedures 4130 Financial Compliance Procedures 4140 Supplemental Financial Schedules and Reports 4150	sect4000.htm	sec4000.pdf sec4150-03.pdf sec4150-04.pdf
SECTION 5000 - OFFICE OF EMERGENCY SHELTER AND SERVICES General Information 5001 Program Descriptions and Operations 5110 Federal CFDA Numbers/Other Regulations 5120 Program Compliance Procedures 5130 Financial Compliance Procedures 5140 Supplemental Financial Schedules and Reports 5150	sect5000.htm	sec5000.pdf
SECTION 6000 - DEPARTMENT OF PUBLIC HEALTH General Information 6001		sec6000.pdf
SECTION 6100 AIDS Activities Coordinating Office: 6100 General Information 6100 Program Descriptions and Operations 6110 Federal CFDA Numbers/Other Regulations 6120 Program Compliance Procedures 6130 Financial Compliance Procedures 6140 Supplemental Financial Schedules and Reports 6150 Exhibits	sect6100.htm	sec6100.pdf sec6100-1.pdf sec6100-2.pdf 6000ex.pdf 6000ex-1.pdf 6000ex-2.pdf
SECTION 6200 Coordinating Office for Drug and Alcohol Abuse Programs: 6200 General Information 6201 Program Descriptions and Operations 6210 Federal CFDA Numbers/Other Regulations 6220 Program Compliance Procedures 6230 Financial Compliance Procedures 6240 Supplemental Financial Schedules and Reports 6250 Exhibits	sect6200.htm	sec6200.pdf sec6250-05.pdf
SECTION 6300 Office of Mental Health and Mental Retardation: 6300 General Information 6301 Program Descriptions and Operations 6310 Federal CFDA Numbers/Other Regulations 6320 Program Compliance Procedures 6330 Financial Compliance Procedures 6340 Supplemental Financial Schedules and Reports 6350 Exhibits	sect6300.htm	sec6300.pdf
SECTION 6400 Office of Maternal and Child Health: 6400 General Information 6401 Program Descriptions and Operations 6410 Federal CFDA Numbers/Other Regulations 6420 Program Compliance Procedures 6430 Financial Compliance Procedures 6440 Supplemental Financial Schedules and Reports 6450 Exhibits	sect6400.htm	sec6400.pdf sec6400-01.pdf sec6400-02.pdf sec6400-03.pdf sec6400-04.pdf sec6400-05.pdf sec6400-06.pdf sec6400-07.pdf sec6400-08.pdf sec6400-09.pdf sec6400-10.pdf sec6400-11.pdf sec6400-12.pdf sec6400-13.pdf sec6400-14.pdf
SECTION 6500 Division of Disease Control General Information 6501 Program Descriptions and Operations 6510 Federal CFDA Numbers/Other Regulations 6520 Program Compliance Procedures 6530 Financial Compliance Procedures 6540 Supplemental Financial Schedules and Reports 6550	sect6500.htm	sec6500.pdf
APPENDIX A Notification of Engagement of Independent Auditor B Office of Management and Budget Circular A-133 C City of Philadelphia - Contract Cost Principles and Guidelines	append.htm	apend.pdf apendApt2.pdf apendApt3.pdf