City of Philadelphia: Single Audit Reports and Findings
City of Philadelphia's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2024, accepted December 24, 2025; the auditor observed on that filing is Office Of The City Controller. It reported 8 findings, including a material weakness. 9 filings from 2016 to 2024 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; City of Philadelphia is recorded in PHILADELPHIA, Pennsylvania under EIN 236003047, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,218,103,192 | $750,000 | Office Of The City Controller | Unmodified | 8 | MW / SD | 2024-06-GSAFAC-0000392787 |
| 2023 | 2023-06-30 | $1,105,331,008 | $750,000 | Office Of The City Controller | Unmodified | 4 | SD | 2023-06-GSAFAC-0000063230 |
| 2022 | 2022-06-30 | $1,135,326,930 | $750,000 | Office Of The City Controller | Unmodified | 5 | MW / SD | 2022-06-GSAFAC-0000006010 |
| 2021 | 2021-06-30 | $884,417,820 | $750,000 | Office Of The City Controller | Unmodified | 13 | MW / SD | 2021-06-CENSUS-0000187129 |
| 2020 | 2020-06-30 | $627,093,936 | $750,000 | Office Of The City Controller | Unmodified | 6 | MW / SD | 2020-06-CENSUS-0000187129 |
| 2019 | 2019-06-30 | $475,603,654 | $750,000 | Office Of The City Controller | Unmodified | 2 | SD | 2019-06-CENSUS-0000187129 |
| 2018 | 2018-06-30 | $448,443,214 | $750,000 | Office Of The City Controller | Unmodified | 7 | MW / SD | 2018-06-CENSUS-0000187129 |
| 2017 | 2017-06-30 | $504,222,511 | $750,000 | Office Of The City Controller | Unmodified | 4 | MW / SD | 2017-06-CENSUS-0000187129 |
| 2016 | 2016-06-30 | $471,360,868 | $750,000 | Office Of The City Controller | Unmodified | 2 | SD | 2016-06-CENSUS-0000187129 |
When is the next single audit due?
If City of Philadelphia is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $390,820,000 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $97,677,655 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $62,967,599 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $62,474,835 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $44,715,176 | Yes |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $39,197,436 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $37,463,311 | No |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $36,261,820 | No |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $35,948,102 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $34,628,430 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $33,905,843 | Yes |
| 93.659 | ADOPTION ASSISTANCE | $32,256,169 | No |
| 93.563 | CHILD SUPPORT SERVICES | $29,431,862 | No |
| 93.914 | HIV EMERGENCY RELIEF PROJECT GRANTS | $25,565,039 | Yes |
| 66.958 | WATER INFRASTRUCTURE FINANCE AND INNOVATION (WIFIA) | $24,339,141 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $18,728,032 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $15,185,188 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $12,578,632 | Yes |
| 93.940 | HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED | $11,515,791 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $9,883,227 | No |
| 14.241 | HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS | $8,823,758 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $8,757,705 | Yes |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $8,736,003 | No |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $8,344,123 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $7,051,304 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-011 | Special tests and provisions (N) | Material weakness | No |
| 2024-012 | Period of performance (H) | Material weakness / Questioned costs | No |
| 2024-013 | Reporting (L) | Material weakness | No |
| 2024-014 | Reporting (L) | Material weakness | No |
| 2024-015 | Subrecipient monitoring (M) | Significant deficiency | No |
| 2024-016 | Subrecipient monitoring (M) | Significant deficiency | No |
| 2024-017 | Subrecipient monitoring (M) | Significant deficiency | No |
| 2024-018 | Reporting (L) | Significant deficiency | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits City of Philadelphia now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “City of Philadelphia, Pennsylvania Single Audit FY2024.” https://getauditradar.com/single-audits/pa/city-of-philadelphia-236003047/. Data as of 2026-11-06.