EIN: 232876470
UEI: L7LSK14KF369
Audited by: Wipfli LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (27 days from today).
What is a management decision? →Philadelphia Mural Arts Advocates, Inc. did not have a formally documented and approved cost allocation policy or cost allocation plan in place during the fiscal year ended June 30, 2025. Shared and indirect costs were allocated to federal programs using informal methods that were not consistently documented or supported by written procedures. As a result, the basis for allocating direct and indirect/shared costs was not clearly defined. Cause: Philadelphia Mural Arts Advocates, Inc. was unaware of the requirement to have the procedures in writing. Effect: Without a formal cost allocation policy, there is an increased risk that shared costs may not be allocated to federal programs in a consistent, supportable, and compliant manner. This condition increases the risk of noncompliance with Uniform Guidance requirements and may result in costs being improperly charged to federal awards. Recommendation: We recommend that management develop, formally approve, and implement a written cost allocation policy that: - Defines allowable allocation methodologies and bases, - Requires consistent application across all programs - Includes documentation and review requirements, and - Is periodically reviewed and updated as necessary. View of responsible officials: Management agrees with the recommendation and will formalize the Organization’s cost allocation methodology in a written policy. While allocation practices have been applied consistently in practice, the policy will document the methodology used to allocate shared costs across programs and supporting services in accordance with Uniform Guidance requirements. The policy will outline the basis for allocating common expenses, including personnel costs and other shared administrative expenses, and will establish procedures for documentation and periodic review. Formalizing this policy will strengthen internal controls and ensure continued compliance with federal funding requirements.
Show full finding ▾Hide full finding ▴Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance Description: No formal cost allocation policy Federal Agency: Department of Treasury Federal Program: 21.027 Coronavirus State Fiscal and Local Recovery Funds Criteria: Uniform Guidance Code of Federal Regulations (CFR) 200.302(b)(7) states there must be written procedures for determining the eligibility of costs in accordance with subpart E (of CFR 200) and the terms and conditions of the federal award. Condition: Philadelphia Mural Arts Advocates, Inc. did not have a formally documented and approved cost allocation policy or cost allocation plan in place during the fiscal year ended June 30, 2025. Shared and indirect costs were allocated to federal programs using informal methods that were not consistently documented or supported by written procedures. As a result, the basis for allocating direct and indirect/shared costs was not clearly defined. Cause: Philadelphia Mural Arts Advocates, Inc. was unaware of the requirement to have the procedures in writing. Effect: Without a formal cost allocation policy, there is an increased risk that shared costs may not be allocated to federal programs in a consistent, supportable, and compliant manner. This condition increases the risk of noncompliance with Uniform Guidance requirements and may result in costs being improperly charged to federal awards. Recommendation: We recommend that management develop, formally approve, and implement a written cost allocation policy that: - Defines allowable allocation methodologies and bases, - Requires consistent application across all programs - Includes documentation and review requirements, and - Is periodically reviewed and updated as necessary. View of responsible officials: Management agrees with the recommendation and will formalize the Organization’s cost allocation methodology in a written policy. While allocation practices have been applied consistently in practice, the policy will document the methodology used to allocate shared costs across programs and supporting services in accordance with Uniform Guidance requirements. The policy will outline the basis for allocating common expenses, including personnel costs and other shared administrative expenses, and will establish procedures for documentation and periodic review. Formalizing this policy will strengthen internal controls and ensure continued compliance with federal funding requirements.
Significant Deficiency in Internal Control over Compliance Views of Responsible Officials, Planned Corrective Actions and Timeline: Management agrees with the recommendation and will formalize the Organization’s cost allocation methodology in a written policy. While allocation practices have been applied consistently in practice, the policy will document the methodology used to allocate shared costs across programs and supporting services in accordance with Uniform Guidance requirements. The policy will outline the basis for allocating common expenses, including personnel costs and other shared administrative expenses, and will establish procedures for documentation and periodic review. Formalizing this policy will strengthen internal controls and ensure continued compliance with federal funding requirements. This will be completed in April 2026. Aviva Kapust, Chief Advancement and Impact Officer, is responsible for implementation.
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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