.01 The Office of Emergency Shelter and Services (OESS) is a City of Philadelphia department. OESS's mission is to provide housing and/or related services to homeless individuals.

.02 OESS plans, prioritizes, coordinates and allocates federal, state and local resources to service providers under four basic categories of service providers to meet its objectives of providing services to the homeless and adults:

.03 OESS initiates a proposal each contract year which outlines the budget and service provisions for the program/services to address the needs of the clients. OESS monitors the service providers against both budget and service projections and for compliance with applicable regulations. Any program or fiscal management technical assistance needed by the service provider is provided. OESS also functions as a liaison between the contract programs and Federal/State funding and regulatory agencies.

.04 The above noted OESS operations are funded through potential providers via a contract award which may be either program funded or fee-for-service funded. The following briefly describes these funding mechanisms:

.01 The Office of Emergency Shelter and Services administers various programs as detailed in the following section.

.01 The Bridge Housing Program is funded by the Pennsylvania Department of Public Welfare (DPW) through OESS. The Bridge Housing Program is designed to provide transitional housing from three to twelve months to homeless adults. There are six Bridge Housing Programs that serve: single males with psychiatric or substance abuse problems; single substance abusing females; single 18-21 year old males; single women and their children, physically abused women and their children; and homeless males. Each of these programs provide a supportive environment that focuses on achieving the goals of independence and self-sufficiency. Services supported by OESS include: supervised transitional housing, case management, job readiness/employment counseling (life skills training), housing counseling, personal/group counseling, substance abuse management and post service follow-up for one year.

.02 The Case Management Program is funded by the Pennsylvania Department of Public Welfare (DPW) through OESS. Case management programs provide ongoing coordination with the client of all the helping activities needed by the client from the administering agency and other resources in the community to achieve the goal of self-sufficient living. Intensive case management services are provided to homeless individuals and families in designated shelters referred by OESS. Clients are seen on an individual basis 3-4 times a week at the shelter site. In addition, specialized case management services are provided to individuals whose primary problem is substance abuse. Street Outreach is also provided as part of these services. Other services supported by OESS include: assessment, service planning, referrals and on-site educational groups.

.03 The Emergency Shelter Grants Program (ESGP) is a federally funded program through the Pennsylvania Department of Commerceís ñ Department of Community and Economic Development (DCED) and OESS. This program is called DCED - McKinney by OESS to distinguish it from the McKinney ESGP that OESS receives directly from the federal government. The ESGP provides for one or more of the following activities:

.04 The Host Program is funded by the Pennsylvania Department of Public Welfare (DPW) through OESS. The Host program provides housing and other supportive services to individuals who are homeless or near-homeless and who are defined as Transitionally Needy (TN) by the DPW, Office of Income Maintenance. Services supported by OESS include: Supervised transitional housing, case management, job readiness/employment counseling (life skills training), housing counseling, personal/group counseling, substance abuse management and post service follow-up for one year.

.05 The Housing Assistance Program is funded by the Pennsylvania Department of Public Welfare (DPW) through OESS. The Housing Assistance program provides assistance to individuals and/or families who are homeless or near homeless in Philadelphia. A one-time grant may provide payment of rent, security deposit or utilities. The goal is to prevent homelessness by maintaining individuals or families in their own residences or enable clients to move into new ones. Services supported by OESS include: supportive services, tenants rights classes and referrals.

.06 The Human Services Development Fund program is funded by the Pennsylvania Department of Public Welfare (DPW) through the Office of Emergency Shelter and Services (OESS). Programs provided under the HSDF category of Adult Services serve the 18-59 age group and provide a collection of various supportive services. Services supported by OESS include: homemaker services, adult placement, protective services, employment and service planning/case management.

.07 The Innovative Homeless Initiatives Demonstration Project is a federally funded program by the Department of Housing and Urban Development through a Community Development Block Grant which is passed through the City of Philadelphiaís Office of Housing and Community Development (OHCD) and Office of Emergency Shelter and Services (OESS). The Innovative Homeless Initiatives Demonstration Project provides employment and training to homeless persons including selection, orientation, job readiness, literacy training, basic education, job placement and follow up services.

.08 The Pennfree Program provides for transitional housing and support services for homeless persons with substance abuse problems. Pennfree is one hundred percent (100%) federally funded using Prevention and Treatment of Substance Abuse Block Grant (SABG). funds which pass through the Pennsylvania Department of Public Welfare (DPW) to OESS.

.09 OESS supports supervised transitional housing and substance abuse supportive services which include: case management, job readiness/employment counseling (life skills training),housing counseling, personal/group counseling, and post service follow-up for one year.

.10 The Shelter Plus Care Program is a federally funded program by the Department of Housing and Urban Development through OESS. The Shelter Plus Care Program provides rental assistance, in connection with supportive services funded from sources other than this program to homeless persons with disabilities (primarily persons who are seriously mentally ill; have chronic problems with alcohol, drugs, or both, or have acquired immunodeficiency syndrome and related diseases) and their families.

.11 The State Food Purchase Program is funded by the Pennsylvania Department of Agriculture (PDA) through the Office of Emergency Shelter and Services (OESS).

.12 There are four separate components to this program designed to assist emergency feeding organizations in preventing hunger and undernutrition in their communities. These components are; shelter/soup kitchen, shared maintenance program of the Greater Philadelphia Food Bank, vendor purchased food, and a homeless outreach program. Food is purchased directly by OESS for shelters and soup kitchens and food is made available to cupboards, religious and community organizations through shared maintenance and vendor purchases. The coordination and direction of these components with respect to their use of State Food Purchase Program funds and resources and the determination of resource allocations will be managed by OESS.

.13 The Emergency Food Allocation Program is a federally funded program. The funds pass through the Pennsylvania Department of Agriculture (PDA) to OESS.

.14 The Share Philadelphia Food Program, Inc. is the only contracted service provider with this program. NFP plans, coordinates and monitors the receipt and delivery of Government donated commodities to distribution sites and is reimbursed by OESS for the administrative, distribution and storage expenditures of the TEFAP program.

.01 The Federal CFDA numbers for OESS funding are as follows:

Emergency Shelter Grants Program 14.231

Innovative Homeless Initiative Project 14.245

Pennfree Program 93.959

Shelter Plus Care Program 14.238

The Emergency Food Allocation Program:

Commodity value 10.569

Administrative costs 10.568

.02 All other programs are funded by the Commonwealth of Pennsylvania, therefore, a CFDA is not applicable.

.03 Applicable Other Regulations

.04 Applicable Other Regulations

.05 Applicable Other Regulations

.06 Applicable Other Regulations:

.07 Applicable Other Regulations

.08 Applicable Other Regulations

.10 Applicable Other Regulations

.11 Applicable Other Regulations

.12 Applicable Other Regulations

.13 Applicable Other Regulations

.01 As discussed in Sections 300 and 500 of this Audit Guide, each City of Philadelphia Department program has specific auditing requirements. These requirements are in addition to those areas of audit specified in Sections 300 and 500 of this Guide. The audit requirements listed on the following pages are not all inclusive and do not represent an audit program for conducting a financial and compliance audit of the program(s). The audit requirements listed are presented as highlights of areas of special interest to the Department. Any deficiencies noted as a result of the procedures are to be disclosed in the Schedule of Findings and Questioned Costs.

.02 In order for an individual to be eligible for these programs, he/she must be homeless or near homeless, based upon such definition as stipulated in the contract and program regulations. Each program must develop a sliding fee scale for room and board and charge appropriate clients for services according to the scale (Note: The amount charged should not exceed 30% of the client's gross income minus income taxes, if applicable). If monies are collected from a Bridge Housing client for room and board, a portion of those funds may be reserved to assist a client at the time of his discharge from the program to establish a living arrangement. This assistance should be provided to the client indirectly in the form of payments on behalf of the client, so that the client's eligibility for public assistance benefits is not jeopardized. It is not necessary to include this activity in the completion of the Income and Expense Report submitted to OESS; however, the program should maintain clearly documented records on the activity for audit purposes. In addition, program income is to be utilized as the first source of program funds to pay for program expenses, prior to OESS funds utilization.

.03 The audit procedures for the above are to:

.04 When reporting to the City of Philadelphia, the auditor must include client funds as one of the categories of internal control structure reviewed as part of the audit and report such in Independent Auditor's Report on Internal Control Structure.

.05 Each client must be homeless or near homeless, based upon the definition of homeless or near homeless, stipulated in the contract and the program regulations.

.06 The audit procedure for the above is to perform a test check to determine client eligibility for service.

.07 The service provider (agency) is required by contract between the Department and Agency to establish and maintain client service records to reflect actual services provided.

.08 The audit procedures for the above are to:

.09 Based on Pa. Code 55 Section 2050.22 regulations, the provider shall determine the financial eligibility for clients receiving adult services.

.10 The auditor procedure for the above is to perform a test check of clients to determine that financial eligibility criteria are established and adhered to.

.11 In accordance with Section B. of the DPW Housing Assistance Grant requirements regarding Client Eligibility. Eligibility is limited to:

.12 The audit procedure for the above is to testcheck client eligibility for adherence to eligibility criteria for above (a) and (b) only.

.13 The service provider (agency) is required by contract between the Department and Agency to establish and maintain client service records to reflect actual services provided.

.14 The audit procedures for the above are to:

.15 The service provider (agency) is required by contract between the Department and Agency to establish and maintain client service records to reflect actual services provided and invoiced.

In addition, an important component of this program of rental assistance is the security deposit paid to landlords. The security deposit should be returned to the service provider (agency) upon termination of the lease and used for other clients initial rental assistance unless there is documentation to justify the non-return of the security deposit.

.16 The audit procedures for the above are to:

.17 Program monitoring is an important part of program administration.

.18 The audit procedure for the above is to determine that an adequate system of program monitoring exists.

.19 Program monitoring is an important part of program administration.

.20 The audit procedure for the above is to determine that an adequate system of program monitoring exists.

.01 As discussed in Sections 300 and 500 of this Audit Guide, each City of Philadelphia Department program has specific auditing requirements. These requirements are in addition to those areas of audit specified in Sections 300 and 500 of this Guide. The audit requirements listed on the following pages are not all inclusive and do not represent an audit program for conducting a financial and compliance audit of the program(s). The audit requirements listed are presented as highlights of areas of special interest to the Department. Any deficiencies noted as a result of the procedures are to be disclosed in the Schedule of Findings and Questioned Costs. The following financial compliance procedures are applicable to all programs listed in Section 5110:

.02 Each program must maintain an inventory list of all fixed assets which were purchased at a cost of $300 or more with grant funds. For purposes of the grant, a fixed asset is an item that can be:

.03 The list should be maintained according to purchases each fiscal year beginning with Fiscal Year 1989-90. This requirement is not retroactive for purchases made prior to July 1, 1989. If the inventory list differs from the Schedule of Equipment Purchases Form submitted with the proposed budget, an explanation should be on file for monitoring purposes.

.04 The audit procedure for the above is to determine adequate inventory records are maintained to accurately account for all fixed assets.

.01 At this time there are no supplemental financial schedules and reports for any OESS programs.