Auditing process: $750,000 and more

Use this page if your organization’s total federal expenditures from all federal funding sources is $750,000 or more.

Overview

All organizations must submit:

Some organizations must submit:

  • An IRS 8868 form (Extension Request).
  • A request for extension to submit an audit report to City.

For complete instructions, see the audit report submission requirements for $750,000 or more.


Submitting your IRS Form 990 and Form 8868

If … then you must submit …
You’re filing a Form 990 One copy of your Form 990 within five days of sending it to the IRS
You’re filing a Form 990 AND requesting an extension
  • One copy of your Form 8868 to DHCD within five days of sending it to the IRS, and
  • One copy of your Form 990 to DHCD within five days of sending it to the IRS

Submission details

You must submit one copy of your Form 990 for your organization’s fiscal year (FY) or calendar year (CY) ending between July 1, 2018 and June 30, 2019. Your Form 990 must be:

  • Signed by both an official of your organization and the preparer, or
  • Have been electronically submitted to the IRS.

The IRS deadline for the Form 990 is based on the end date of an organization’s FY or CY. That means that each organization will have its own deadline for submitting its Form 990 (and Form 8868, if applicable) to DHCD.


How to submit

You can submit your materials electronically to dhcd.auditing@phila.gov. If you prefer to submit hard copies, send them to:

DHCD Audit Unit
1234 Market St., 17th Floor
Philadelphia, PA 19107


Documenting and submitting your audit engagement

Document Deadline for submission to DHCD
Cover letter for engagement materials August 26, 2019
Notification of engagement of independent auditor August 26, 2019
Audit engagement letter August 26, 2019
Most recent peer review of your auditor August 26, 2019

Submission details

For your cover letter, include statements indicating whether:

  • Your organization, for this audit, is in the second or subsequent year of a multi-year audit engagement.
  • Your organization used or will use any source of federal funds to pay for this audit.

Your audit engagement letter must be signed by both your organization and the independent public accountant (IPA) your organization engaged. It should include:

  • Confirmation that the audit will be performed in accordance with the City of Philadelphia Subrecipient Audit Guide.
  • A clause that permits access to work papers by representatives of DHCD or its designees and/or pass-through agencies.
  • An indication whether your audit is part of a multiple-year audit engagement.

Your auditor should be able to provide you with their most recent peer review.


How to submit

You can submit your materials electronically to dhcd.auditing@phila.gov. If you prefer to submit hard copies, send them to:

DHCD Audit Unit
1234 Market St., 17th Floor
Philadelphia, PA 19107


Submitting your audit report

Document Deadline for submission to DHCD
Single audit report Within 4 months of the end of organization’s FY/CY
Data collection form (DCF) Within 4 months of the end of organization’s FY/CY
Management letter, if applicable Within 4 months of the end of organization’s FY/CY
Extension request, if applicable At least two weeks before single audit report is due

Submission details

You must submit audit report documents for your organization’s fiscal year (FY) or calendar year (CY) ending between July 1, 2018 and June 30, 2019.

If your organization’s auditor completed a management letter, you must include it with your submission.

If you’d like to request an extension, email dhcd.auditing@phila.gov. Be sure to include:

  • A brief explanation as to why you’re requesting an extension.
  • Your preferred extension date.

Your organization may be suspended from receiving DHCD funds if you don’t comply with these submission deadlines.


How to submit

Submit one electronic copy to dhcd.auditing@phila.gov.

Submit two hard copies to the DHCD audit unit at the following address:

DHCD Audit Unit
1234 Market St., 17th Floor
Philadelphia, PA 19107

Submit one hard copy to the Finance Department at the following address:

Finance Department
Attn: Shantae Thorpe
1401 John F. Kennedy Blvd.
Room 1380
Philadelphia, PA 19102


Documenting how you paid for your audit

For audits paid for with non-federal funds

If your organization did not or will not use federal funds to pay for its audit, submit a statement to confirm it.

You do not have to use or submit your request for proposals (RFP), though you are encouraged to use one when you look for an auditor. For an example, see our sample RFP.

For audits paid for with federal funds

If your organization did or will use federal funds to pay for its audit, you’ll need to submit information about how you selected your independent public accountant (IPA). This will include your request for proposals (RFP).

Document Deadline for submission to DHCD
List of IPAs contacted for RFP August 26, 2019
Sample of your organization’s letter to IPAs August 26, 2019
Your organization’s RFP for audit services August 26, 2019
Copies of all audit proposals received August 26, 2019
Summary of your organization’s IPA selection process August 26, 2019
Copy of RFP advertisement, if applicable August 26, 2019

Submission details

The summary of your organization’s IPA selection process should describe:

  • The audit proposals you received.
  • Why you chose the selected IPA.

If you ran a RFP advertisement, include:

  • A copy of the ad itself.
  • The names of newspapers where it ran.
  • The dates when it ran.

How to submit

You can submit your materials electronically to dhcd.auditing@phila.gov. If you prefer to submit hard copies, send them to:

DHCD Audit Unit
1234 Market St., 17th Floor
Philadelphia, PA 19107


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