Auditing Documents Required

Audit Document Submission Requirements and Deadlines for FY 2018

Document Submission Required By Deadline Submission Requirements
IRS Form 990 All organizations (that are required to file Form 990) Federal: 4.5 months after end of organization’s FY/CY unless extension(s) is received (final federal submission deadline 10.5 months after end of organization’s FY/CY if automatic extension has been received)

City: 5 days after submission to IRS

1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
IRS Form 8868 extension request, if applicable All organizations requesting an IRS 990 deadline extension Federal: 4.5 months after end of organization’s FY/CY

City: 5 days after submission to IRS

1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Audit Report – Voluntary or required to file by
Commonwealth of Pennsylvania
All organizations whose total Federal expenditures from ALL Federal Funding Sources is less than $750,000 Two weeks after completion 1 electronic copy to OHCD.Auditing@phila.gov
OR 2 hard copies to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Notification of Engagement of Independent Auditor All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Audit Engagement Letter that MUST include two statements:

1. A reference that the audit will be performed in accordance with the City of Philadelphia subrecipient audit guide

2. A clause that permits access to work papers by representatives of DHCD or its designees and/or to pass-through agencies

All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Most recent Peer Review of Auditor All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107

Cover letter to DHCD that MUST include two statements:

1. If organization used or will use Federal funds to pay for 2018 audit

2. Whether organization for its 2018 audit is in the second or subsequent year of a specified multiple year Audit Engagement

All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Single Audit Report All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more City: 4 months after end of organization’s FY/CY

Federal: 9 months after end of organization’s FY/CY

Audit Report, Data Collection Form and Management Letter, if applicable

1 electronic copy to OHCD.Auditing@phila.gov

AND

2 Hard Bound Copies to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107

AND
1 Hard Bound Copy to: Shantae Thorpe, Accounting Section Supervisor, Grants Accounting & Administration Unit, Finance Department, City of Philadelphia, Municipal Services Building, Room 1380, 1401 JFK Boulevard, Philadelphia, PA 19102

Single Audit Report Data Collection Form (DCF) All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more City: 4 months after end of organization’s FY/CY

Federal: 9 months after end of organization’s FY/CY

Single Audit Report Management Letter, if applicable All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more City: 4 months after end of organization’s FY/CY

Federal: 9 months after end of organization’s FY/CY

Single Audit Report – Request for Extension to Submit Report to City
(does not apply to Federal deadline)
Only applicable if organization is seeking extension to City’s deadline for submitting Single Audit Report Documents At least 2 weeks prior to 4 months after end of organization’s FY/CY E-mail request to OHCD.Auditing@phila.gov
and include a brief explanation for the requested extension.
List of IPAs to whom RFP letters were sent All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more AND that did or will use federal funds to pay for the audit August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Copy of organization letter to IPAs All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more AND that did or will use federal funds to pay for the audit August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Copy of RFP for audit services All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more AND that did or will use federal funds to pay for the audit August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Copies of all audit proposals received All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more AND that did or will use federal funds to pay for the audit August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Copy of Advertisement of Audit RFP, if applicable All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more AND that did or will use federal funds to pay for the audit August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107
Summary of IPA selection process All organizations whose total Federal expenditures from ALL Federal Funding Sources is $750,000 or more AND that did or will use federal funds to pay for the audit August 27, 2018 1 electronic copy to OHCD.Auditing@phila.gov
OR 1 hard copy to: DHCD Audit Unit, Attn: Patricia Williams, 1234 Market St., 17th Floor, Philadelphia, PA  19107

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