EIN: 050546103
UEI: SK6WYK65JAJ4
Audited by: AAFCPAs, Inc.
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 10, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 10, 2026 (83 days ago).
What is a management decision? →FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
During our testing of reporting submissions through the Pennsylvania Department of Education?s Financial Accounting Information website, we noted there were two Reconciliation of Cash on Hand ? Quarterly Reports required for ESSER and three Reconciliation of Cash on Hand ? Quarterly Reports for GEER due to be filed during the fiscal year. All reports submitted were filed late to the Pennsylvania Department of Education. Questioned Cost: None Cause: Prior to the pandemic, the finance team consisted of three roles ? a Managing Director of Finance, a Director of Financial Planning and Analysis, and an Accounting Manager. Additionally, the operational accounting work was outsourced to a third-party vendor, EdOps. With the significant influx of ESSER dollars and the corresponding spending, the team did not have the capacity to meet the additional grant tracking and reporting deadlines. Effect: Noncompliance to the reporting requirements as described in both the grant awards and 2 CFR 200, Subpart E, Cost Principles for Nonprofit Organizations could ultimately lead to the scheduled monthly payments be suspended due to the delinquent submission of the Reconciliation of Cash on Hand ? Quarterly Report. Recommendation: To ensure accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update to procedure to establish consistent preparation, review, and submission of all program reports to ensure reporting requirements are being met. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2022-02 Entity: KIPP Philadelphia Charter School Federal agency: U.S. Department of Education Federal program: Education Stabilization Fund: Elementary and Secondary School Emergency Relief (ESSER) Fund Governor?s Emergency Education Relief (GEER) Fund Assistance Listing Number: 84.425C GEER and 84.425D ESSER Federal Award Identification Number and Year: S425C200013, 2020 GEER S425D210028, 2021 ESSER Pass-Through Agencies: Pennsylvania Department of Education Pass-Through Number: 254-20-0669 GEER and 200-21-0669 ESSER Award Period: 03/13/2020 - 09/30/2021 GEER and 03/13/2020 - 09/30/2023 ESSER Type of Finding: ? Other Matter ? Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200, Cost Principles for Nonprofit Organizations requires compliance with the provisions of reporting. 2 CFR 200.303 states, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The Organization is responsible for having internal controls designed to ensure compliance with this provision. The Reconciliation of Cash on Hand ? Quarterly Report is a required filing for projects that received payments in a previous quarter. The report must be filed no later than the 10th working day following the quarter just ended. Condition: During our testing of reporting submissions through the Pennsylvania Department of Education?s Financial Accounting Information website, we noted there were two Reconciliation of Cash on Hand ? Quarterly Reports required for ESSER and three Reconciliation of Cash on Hand ? Quarterly Reports for GEER due to be filed during the fiscal year. All reports submitted were filed late to the Pennsylvania Department of Education. Questioned Cost: None Cause: Prior to the pandemic, the finance team consisted of three roles ? a Managing Director of Finance, a Director of Financial Planning and Analysis, and an Accounting Manager. Additionally, the operational accounting work was outsourced to a third-party vendor, EdOps. With the significant influx of ESSER dollars and the corresponding spending, the team did not have the capacity to meet the additional grant tracking and reporting deadlines. Effect: Noncompliance to the reporting requirements as described in both the grant awards and 2 CFR 200, Subpart E, Cost Principles for Nonprofit Organizations could ultimately lead to the scheduled monthly payments be suspended due to the delinquent submission of the Reconciliation of Cash on Hand ? Quarterly Report. Recommendation: To ensure accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update to procedure to establish consistent preparation, review, and submission of all program reports to ensure reporting requirements are being met. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Views of Responsible Officials: Management agrees with the finding.
U.S. Department of Education KIPP Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425C Governor?s Emergency Education Relief (GEER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.
FAC accepted this audit on February 3, 2022 — management decision was due August 3, 2022.
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
Criteria: KIPP Philadelphia Charter School?s procurement procedures should include all required provisions as required by Uniform Guidance section 200.320. Condition and Context: KIPP Philadelphia Charter School?s procurement procedures did not include all required provisions for instructions to perform a cost or price analysis with every procurement action in excess of the Simplified Acquisition Threshold. In addition, the School did not detail the steps ensure that small, minority and women's business enterprises, and labor surplus firms are used when possible. Questioned Costs: None Cause: The Office of Management and Budget had implemented the procurement standard under Uniform Guidance to be updated for new requirements. KIPP Philadelphia Charter School had implemented its procurement policy under the new Uniform Guidance, but did not include updated provisions to include instructions to perform a cost or price analysis with every procurement action in excess of the Simplified Acquisition Threshold. In addition, the School did not detail the steps ensure that small, minority and women's business enterprises, and labor surplus firms are used when possible. Effect: KIPP Philadelphia Charter School was not in compliance with the procurement policy provisions under the Uniform Guidance Uniform Guidance section 200.320. Recommendation: We recommendation KIPP Philadelphia Charter School?s procurement procedures include all required provisions as required by Uniform Guidance section 200.320. Views of Responsible Offices and Corrective Action Plan: KIPP Philadelphia Charter School complied with the corrective action timeline outlined by the Pennsylvania Department of Education (PDE). On June 5, 2020, PDE notified the School that its policies had not been updated to reflect the new Uniform Guidance regulations. PDE required a corrective action plan ? including revised guidelines ? be submitted no later than July 6, 2020. The School submitted its corrective action plan on July 1, 2020. PDE accepted the School?s corrective action plan and confirmed all findings were resolved on July 2, 2020. Please refer to the KIPP Philadelphia Charter School?s corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: KIPP Philadelphia Charter School?s procurement procedures should include all required provisions as required by Uniform Guidance section 200.320. Condition and Context: KIPP Philadelphia Charter School?s procurement procedures did not include all required provisions for instructions to perform a cost or price analysis with every procurement action in excess of the Simplified Acquisition Threshold. In addition, the School did not detail the steps ensure that small, minority and women's business enterprises, and labor surplus firms are used when possible. Questioned Costs: None Cause: The Office of Management and Budget had implemented the procurement standard under Uniform Guidance to be updated for new requirements. KIPP Philadelphia Charter School had implemented its procurement policy under the new Uniform Guidance, but did not include updated provisions to include instructions to perform a cost or price analysis with every procurement action in excess of the Simplified Acquisition Threshold. In addition, the School did not detail the steps ensure that small, minority and women's business enterprises, and labor surplus firms are used when possible. Effect: KIPP Philadelphia Charter School was not in compliance with the procurement policy provisions under the Uniform Guidance Uniform Guidance section 200.320. Recommendation: We recommendation KIPP Philadelphia Charter School?s procurement procedures include all required provisions as required by Uniform Guidance section 200.320. Views of Responsible Offices and Corrective Action Plan: KIPP Philadelphia Charter School complied with the corrective action timeline outlined by the Pennsylvania Department of Education (PDE). On June 5, 2020, PDE notified the School that its policies had not been updated to reflect the new Uniform Guidance regulations. PDE required a corrective action plan ? including revised guidelines ? be submitted no later than July 6, 2020. The School submitted its corrective action plan on July 1, 2020. PDE accepted the School?s corrective action plan and confirmed all findings were resolved on July 2, 2020. Please refer to the KIPP Philadelphia Charter School?s corrective action plan.
U.S. Department of Agriculture KIPP Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2020. Audit period: July 1, 2019 ? June 30, 2020. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?MAJOR FEDERAL AWARD PROGRAM AUDIT U.S. Department of Agriculture 2020-001 Child Nutrition Cluster Recommendation: We recommend KIPP Philadelphia Charter School?s procurement procedures include all required provisions as required by Uniform Guidance section 200.320. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KIPP Philadelphia Charter School complied with the corrective action timeline outlined by the Pennsylvania Department of Education (PDE). On June 5, 2020, PDE notified the School that its policies had not been updated to reflect the new Uniform Guidance regulations. PDE required a corrective action plan ? including revised guidelines - be submitted no later than July 6, 2020. The School submitted its corrective action plan on July 1, 2020. PDE accepted the School?s corrective action plan and confirmed all findings were resolved on July 2, 2020. Name(s) of the contact person(s) responsible for corrective action: Whitney Jones, Managing Director of Finance Planned completion date for corrective action plan: July 2020
FAC accepted this audit on January 23, 2020 — management decision was due July 23, 2020.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on February 18, 2018 — management decision was due August 18, 2018.
FAC accepted this audit on February 28, 2017 — management decision was due August 28, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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