Marcy Blender, CPA, Finance Office Joe D

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Marcy Blender, CPA, Finance OfficeJoe
DAlessandro, Office of Grant Development and
ComplianceTara Feiner, Grant Compliance and
Title I OfficeBill Higgins, Grant Fiscal
Services Michael Sonkowsky, Office of Grant
Development and ComplianceRachel Flanders, CPA,
Partner Clifton Larson Allen, LLP
The Philadelphia Audit Story Presenters
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• The Philadelphia Audit Story
• The US Dept. of Ed OIG Fiscal Year 2005-2006
  Grants Fiscal Audit
  (138.8 M
  Questioned Costs/ 12.5 M Determined Costs)
• The Time-Line Almost 5 Years Later and Still
  Going!

STAGE 5 COLLABORATION ASSESSMENTS April
2010 Harrisburg Site-visit Aug. 2010
Philadelphia Site-visit Feb. 2010 -
Benchmarking, Risk Assessment, Policies Aug.
2011 Dec. 2011 Harrisburg Site-visit
STAGE 1 THE AUDIT May 2007   Audit Review
Survey Phase Nov. 2007 OIG to move to Audit
Phase
STAGE 2 THE FIVE FINDINGS Nov. 2008 Exit
Conference May 2009 Draft Audit Report
STAGE 3 RESPONSES NEGOTIATIONS Aug. 2009
Audit Report Responses Jan. 2010    OIG
Releases Final Audit Report Nov. 2010
Reconstruction Materials Submitted
STAGE 4 CORRECTIVE ACTIONS April 2010 OIG
High-Risk Alert Memo Issued April 2010 -
Corrective Actions Phase I Dec. 2011
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(No Transcript)
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• The Philadelphia Audit Story
• The US Dept. of Ed OIG Fiscal Year 2005-2006
  Grants Fiscal Audit
  (138.8 M
  Questioned Costs/ 12.5 M Determined Costs)
• The Time-Line Almost 5 Years Later and Still
  Going!

STAGE 5 COLLABORATION ASSESSMENTS April
2010 Harrisburg Site-visit Aug. 2010
Philadelphia Site-visit Feb. 2010 -
Benchmarking, Risk Assessment, Policies Aug.
2011 Dec. 2011 Harrisburg Site-visit
STAGE 1 THE AUDIT May 2007   Audit Review
Survey Phase Nov. 2007 OIG to move to Audit
Phase
STAGE 2 THE FIVE FINDINGS Nov. 2008 Exit
Conference May 2009 Draft Audit Report
STAGE 6 AUDIT RESOLUTION PROCESS March 2011
First PDL Issued for 10 million June 2011    5
Year Statute of Limitations Passed Sept. 2011  
Second PDL Issued for 2.5 million
STAGE 3 RESPONSES NEGOTIATIONS Aug. 2009
Audit Report Responses Jan. 2010    OIG
Releases Final Audit Report Nov. 2010
Reconstruction Materials Submitted
STAGE 7 SUSTAINABILITY IMPLEMENTATION Dec.
2011 - Corrective Actions Phase II Present
STAGE 4 CORRECTIVE ACTIONS April 2010 OIG
High-Risk Alert Memo Issued April 2010 -
Corrective Actions Phase I Dec. 2011
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• The Philadelphia Audit Story

Audit Stages The Stages of Grief STAGE 1 THE
AUDIT SHOCK DENIAL STAGE 2 THE FIVE
FINDINGS PAIN GUILT STAGE 3 RESPONSES
NEGOTIATIONS ANGER BARGAINING STAGE 4
CORRECTIVE ACTIONS DEPRESSION, REFLECTION,
LONELINESS STAGE 5 COLLABORATION
ASSESSMENTS THE UPWARD TURN STAGE 6 AUDIT
RESOLUTION RECONSTRUCTION WORKING
THROUGH STAGE 7 SUSTAINABILITY
IMPLEMENTATION ACCEPTANCE HOPE