EIN: 231352272
UEI: MWMDTX46MJL7
Audited by: Withum Smith + Brown
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 9, 2026. 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 January 9, 2027 (131 days from today).
What is a management decision? →Federal agency: U.S. Department of Health and Human Services Program: Foster Care Title IV-E Assistance Listing #: 93.658 Award year: 2024 Compliance requirement: Allowable Costs Criteria Per 2 CFR §200. 414, De minimis rate. The de minimis rate of 10% of modified total direct costs (“MTDC”) can be used indefinitely by organizations that have never had a negotiated indirect cost rate. Condition During the audit, it was noted that TPFC applied an indirect cost rate exceeding the 10% de minimis rate to certain expenditures. Cause TPFC did not adequately monitor the amount of indirect costs applied to their current award. Effect TPFC charged indirect costs in excess of the permitted de minimis rate to the federal award, resulting in questioned costs. Questioned Costs $526,925 Identification as a Repeat Finding, if applicable N/A Recommendation It is recommended that TPFC implement procedures to regularly monitor the application of indirect cost rates to ensure compliance with applicable federal regulations. View of Responsible Officials TPFC agrees with the finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Program: Foster Care Title IV-E Assistance Listing #: 93.658 Award year: 2024 Compliance requirement: Allowable Costs Criteria Per 2 CFR §200. 414, De minimis rate. The de minimis rate of 10% of modified total direct costs (“MTDC”) can be used indefinitely by organizations that have never had a negotiated indirect cost rate. Condition During the audit, it was noted that TPFC applied an indirect cost rate exceeding the 10% de minimis rate to certain expenditures. Cause TPFC did not adequately monitor the amount of indirect costs applied to their current award. Effect TPFC charged indirect costs in excess of the permitted de minimis rate to the federal award, resulting in questioned costs. Questioned Costs $526,925 Identification as a Repeat Finding, if applicable N/A Recommendation It is recommended that TPFC implement procedures to regularly monitor the application of indirect cost rates to ensure compliance with applicable federal regulations. View of Responsible Officials TPFC agrees with the finding.
Management concurs with the finding. The Organization will implement procedures to ensure that only approved indirect cost rates are applied to federal awards and other grant-funded programs. Management will Provide training to accounting and grants management personnel on indirect cost requirements and grant compliance. Management will also review all current awards to identify any additional instances where an incorrect rate may have been applied and making any necessary adjustments or notifications to funding agencies.
FAC accepted this audit on June 2, 2026 — management decision was due December 2, 2026.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care-Title IV-E ? CFDA Number 93.658 and Stephanie Tubbs Jones Child Welfare Services Program ? CFDA Number 93.645 Pass-Through Agency: City of Philadelphia, Department of Human ServicesPass-Through Numbers: 21-20101, 21-20102, 21-20103, 21-20104 and 18-20200 Award Period: July 1, 2020 to June 30, 2021 Type of Finding: Noncompliance Material Weakness in Internal Control over Compliance Criteria The Uniform Guidance and DHS performance standards requires compliance with proper and timely documentation for all program consumers. TPFC is responsible for having internal controls to ensure compliance with this provision. Condition Under the Community Umbrella Agency program, each consumer is required to have a current Single Case Plan ("SCP") (Compliance indicator 1), completed, signed by a supervisor and delivered to the consumer and a current safety and risk assessment. During our testing of 50 files, it was noted that 12 SCP were not updated every 6 months. Timely preparations are essential and help to ensure that participants are receiving the appropriate services. Questioned Costs None Cause The DHS performance standards require CUA?s to maintain case records for each child placed into the program. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which does not meet the performance standards set by DHS. Effect Noncompliance with regards to timely updating of case files could potentially lead to ineligible services being provided to ineligible consumers. Recommendation We recommend that the program continue to adjust and develop additional policies and procedures in order to properly update and include all pertinent documentation within each client file as required by the City of Philadelphia. In addition, we recommend the program continue to utilize its quality control program to perform periodic audits of client files. Views of Responsible Officials and Planned Corrective Action See accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care-Title IV-E ? CFDA Number 93.658 and Stephanie Tubbs Jones Child Welfare Services Program ? CFDA Number 93.645 Pass-Through Agency: City of Philadelphia, Department of Human ServicesPass-Through Numbers: 21-20101, 21-20102, 21-20103, 21-20104 and 18-20200 Award Period: July 1, 2020 to June 30, 2021 Type of Finding: Noncompliance Material Weakness in Internal Control over Compliance Criteria The Uniform Guidance and DHS performance standards requires compliance with proper and timely documentation for all program consumers. TPFC is responsible for having internal controls to ensure compliance with this provision. Condition Under the Community Umbrella Agency program, each consumer is required to have a current Single Case Plan ("SCP") (Compliance indicator 1), completed, signed by a supervisor and delivered to the consumer and a current safety and risk assessment. During our testing of 50 files, it was noted that 12 SCP were not updated every 6 months. Timely preparations are essential and help to ensure that participants are receiving the appropriate services. Questioned Costs None Cause The DHS performance standards require CUA?s to maintain case records for each child placed into the program. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which does not meet the performance standards set by DHS. Effect Noncompliance with regards to timely updating of case files could potentially lead to ineligible services being provided to ineligible consumers. Recommendation We recommend that the program continue to adjust and develop additional policies and procedures in order to properly update and include all pertinent documentation within each client file as required by the City of Philadelphia. In addition, we recommend the program continue to utilize its quality control program to perform periodic audits of client files. Views of Responsible Officials and Planned Corrective Action See accompanying Corrective Action Plan.
Compliance Concern - Obtaining proper and timely documentation of the Single Case Plan (SCP) in our file record. Plan of Improvement (POI) - Director Croston will send email notice to all RPSW staff to mandate that email correspondence to request a copy of the signed Single Case Plan (SCP) be sent to the CUA within 30 days of each new placement. ASA Child File staff will request a signed update of the SCP every six month after placement for the child file. Responsible Party(ies) - CUA, RPSW, ASA, RPSW-Supervisor, Associate Directors, and Dir of Permanency and Placement Target Date - start 4/1/2022 Person Responsible for Monitoring and Supervision (Name & Title) - Deborah Croston, Dir of Permanency & Placement Dcroston@turningpoints.phmc.org
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on March 31, 2020 — management decision was due October 1, 2020.
Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care-Title IV-E ? CFDA Number 93.658 and Stephanie Tubbs Jones Child Welfare Services Program ? CFDA Number 93.645 Pass-Through Agency: City of Philadelphia, Department of Human Services Pass-Through Numbers: 19-20092, 19-20093, 19-20089 and 19-20090 Award Period: July 1, 2018 to June 30, 2019 Type of Finding: Noncompliance Material Weakness in Internal Control over Compliance Criteria The Uniform Guidance and DHS performance standards requires compliance with proper and timely documentation for all program consumers. TPFC is responsible for having internal controls to ensure compliance with this provision. Condition Under the Community Umbrella Agency program, each consumer is required to have a current Single Case Plan ("SCP") (Compliance indicator 1), completed, signed by a supervisor and delivered to the consumer and a current safety and risk assessment. During our testing of 40 files, it was noted that 10 SCP were not updated every 6 months, 5 safety and/or risk assessments were not completed timely and there was no evidence of delivery of the SCP in 9 files. Such forms are essential and help to ensure that participants are eligible and are receiving the appropriate services. Questioned Costs None Cause The DHS performance standards require CUA?s to maintain case records for each child placed into the program. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which does not meet the performance standards set by DHS. Effect Noncompliance with regards to timely updating of case files could potentially lead to ineligible services being provided to ineligible consumers. Recommendation We recommend that the program continue to adjust and develop additional policies and procedures in order to properly update and include all pertinent documentation within each client file as required by the City of Philadelphia. In addition, we recommend the program continue to utilize its quality control program to perform periodic audits of client files.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care-Title IV-E ? CFDA Number 93.658 and Stephanie Tubbs Jones Child Welfare Services Program ? CFDA Number 93.645 Pass-Through Agency: City of Philadelphia, Department of Human Services Pass-Through Numbers: 19-20092, 19-20093, 19-20089 and 19-20090 Award Period: July 1, 2018 to June 30, 2019 Type of Finding: Noncompliance Material Weakness in Internal Control over Compliance Criteria The Uniform Guidance and DHS performance standards requires compliance with proper and timely documentation for all program consumers. TPFC is responsible for having internal controls to ensure compliance with this provision. Condition Under the Community Umbrella Agency program, each consumer is required to have a current Single Case Plan ("SCP") (Compliance indicator 1), completed, signed by a supervisor and delivered to the consumer and a current safety and risk assessment. During our testing of 40 files, it was noted that 10 SCP were not updated every 6 months, 5 safety and/or risk assessments were not completed timely and there was no evidence of delivery of the SCP in 9 files. Such forms are essential and help to ensure that participants are eligible and are receiving the appropriate services. Questioned Costs None Cause The DHS performance standards require CUA?s to maintain case records for each child placed into the program. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which does not meet the performance standards set by DHS. Effect Noncompliance with regards to timely updating of case files could potentially lead to ineligible services being provided to ineligible consumers. Recommendation We recommend that the program continue to adjust and develop additional policies and procedures in order to properly update and include all pertinent documentation within each client file as required by the City of Philadelphia. In addition, we recommend the program continue to utilize its quality control program to perform periodic audits of client files.
Indicator 1: The CUA CM completed & CUA supervisor approved the SCP within 10 calendar days from the date of the FTC. 1) Case managers will be encouraged to take their work laptops to complete the Single Case Plan during the Teamings or block off time immediately after Teaming to complete the SCP. 2) Supervisors to review the conference tools to verify completion of the tools monthly by DHS Teaming Facilitator a) CMDs to notify teaming when conference tools are incomplete and/or pending approval however will direct CMs to complete SCP within the appropriate timeframe of 10 calendar days from Teaming regardless if Conference Tool is complete by DHS 3) Supervisors will use appropriate tracking tools provided to ensure that Single Case Plans and Risk Assessments are completed at appropriate intervals. a) Tools include the monthly DHS SCP Tickler and the QI Management Report that is sent monthly to Directors and Supervisors 4) Supervisors to schedule time prior to supervision to prepare for supervision with case managers, utilizing management reports (generated from DHS ticklers), internal case reviews, internal in-home safety reviews, PMT reviews, DROs, etc. 5) Quality Improvement team will continue to audit 1 case file per case manager monthly and provider month Director Reports to leadership regarding this indicator that includes SCP requirements 6) Supervisors will ensure that rectifications are made within 5 business days of QI audit and submit notification of rectifications to assigned QI Specialist Indicator 2: The CUA CM delivered and reviewed the SCP at the next successful visit with parents and youth 14yrs and older. 1) CUA CMs are to ensure that when SCPs are approved that a copy of the plan is printed and delivered to the family via hand delivery at the next successful visit or mail the SCP and upload a face sheet for proof of delivery 2) CUA CM?s will utilize SPN template as guide when visiting with families to ensure appropriate delivery and review of SCP and document appropriately 3) Supervisors will ensure that the discussion and delivery of the SCP is documented in the SPN prior to approval of the SPN. 4) Quality Improvement team will continue to audit 1 case file per case manager monthly and provider month Director Reports to leadership regarding this indicator that includes SCP delivery and review requirements 5) Supervisors will ensure that rectifications are made within 5 business days of QI audit and submit notification of rectifications to assigned QI Specialist Indicator 3: The Safety Assessment is completed at required intervals 1) As of 7.8.19, Safety Assessments are no longer to be completed every 6 months. Per new guidelines the Safety Assessment is to be completed that will increase the time in which CUAs have to complete the Safety Assessment from the time of initial interviews and reduce the amount of paperwork that is required. ? Within 3 business days of the identification of additional evidence, circumstances, or information that suggests a change in the child?s safety. Note: a change in safety refers to a positive or negative change to Safety Threats and/or the Safety Decision. ? Within 3 business days following any unplanned return home from an informal or formal placement, along with risk assessment. ? Within 30 days prior to case closure, along with risk assessment, in accordance with 2) Quality Improvement team will continue to audit 1 case file per case manager monthly and provider month Director Reports to leadership regarding this indicator that includes SA requirements 3) Supervisors will ensure that rectifications are made within 5 business days of QI audit and submit notification of rectifications to assigned QI Specialist Indicator 4: The Risk Assessment is completed at required intervals 1) Supervisors will use appropriate tracking tools provided to ensure that Risk Assessments at appropriate intervals. CUA will discontinue use of DHS RA, ticklers until CUA is able to appropriately align RA due dates with the semi-annual SCP completion. 2) Supervisors will utilize the monthly DHS SCP Tickler along with monthly QI Management Reports to assist in the alignment of RA completion within 30 days of the semiannual SCP. 3) Supervisors to schedule time prior to supervision to prepare for supervision with case managers, utilizing management reports, internal case reviews, internal in-home safety reviews, PMT reviews, DROs, etc. 4) Director Reports to leadership regarding this indicator that includes RA interval completion requirements 5) Supervisors will ensure that rectifications are made within 5 business days of QI audit and submit notification of rectifications to assigned QI Specialist Responsible Parties ? CUA Director ? CM Director ? Supervisor ? Case Manager ? QI Team Target Date: July 2020 Contact information: David R. Fair Deputy Chief Executive Officer, Programs 215-300-7886
FAC accepted this audit on March 30, 2019 — management decision was due September 30, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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