Quick Guides

Report on the City of Philadelphia HealthChoices Behavioral Health Program

The Office of the City Controller conducted an audit of the HealthChoices Behavioral Healthcare Program for fiscal year 2017, the first performance audit by the Controller’s Office in 20 years of the now $1 billion program. HealthChoices is administered by Community Behavioral Health, a non-profit quasi-governmental agency, under the oversight of the City of Philadelphia’s Department of Behavioral Health and Intellectual disAbility Services. The audit identified issues with documentation, the reimbursement process, procurement, and a lack of oversight and accountability in CBH’s administration of HealthChoices and DBHIDS’ oversight of CBH.

For a breakdown of the key takeaways from the report, check out this quick guide.

Report on City of Philadelphia Internal Control Fiscal Year 2020

The Office of the City Controller released the Report on Internal Control and On Compliance and Other Matters for fiscal year 2020, finding that the City had three material weaknesses and six significant deficiencies in its internal controls over financial reporting. Like we have since FY17, we compared Philadelphia’s internal controls to the those of the other top 10 largest cities in the country – and for the fourth year in a row, Philadelphia has the worst internal controls of the biggest cities.

View the quick guide to learn more.

Operational Issues Review of the Philadelphia Prisons Department

After receiving complaints regarding conditions inside Philadelphia Department of Prisons’ facilities, the Office of the City Controller conducted a review of operational issues, including overall staffing levels, inmate population, leave usage and attrition rates, using data provided by Prisons in an attempt to improve safety for correctional officers and inmates. Overall, the Controller’s Office found that while the inmate population decreased slightly since Fiscal Year 2019 (FY19), correctional officer vacancies tripled and prisons’ conditions declined.

View the quick guide to learn more about the review.

Independent Investigation into the City of Philadelphia’s Response to Civil Unrest

The Office of the City Controller launched an independent investigation into the City’s response to civil unrest following George Floyd’s murder. The investigation found the City failed to sufficiently plan for the unrest and used excessive force, such as deploying tear gas. The investigation also found that the City failed to utilize appropriate strategies and police resources to minimize violence and looting.

View the quick guide to learn more about the investigation. Read the full report here.

Investigation and Review of the Sheriff’s Office Gun Inventory

After receiving a complaint alleging that 15 rifles and shotguns had been missing from the Sheriff’s Office gun inventory since 2016, the Controller’s Office opened an investigation into all firearms under the purview of the Sheriff’s Office.  The investigation found that 101 service firearms and 109 PFA weapons were missing from the Sheriff’s Office inventory. The review also identified other issues with the overall management of the guns maintained by the Sheriff’s Office.

Check out the quick guide for key information from the review.

Exempt Employee Diversity Review Fiscal Year 2019

The Controller’s Office analyzed the diversity of the City of Philadelphia’s exempt employees in FY19 to determine if the City has made progress toward its goal of making the City’s workforce diversity mirror city demographics. The review looks at all exempt employees, new hires in FY19, all exempt employees with salaries greater than $90,000, and new hires with salaries greater than $90,000.

View the quick guide here.

Report on City of Philadelphia Internal Control Fiscal Year 2019

The Office of the City Controller released the Report on Internal Control and On Compliance and Other Matters for fiscal year 2019, finding that the City had three material weaknesses and seven significant deficiencies in its internal controls over financial reporting. As in previous years, we also compared Philadelphia’s internal control findings to the those of the other top 10 largest cities in the country – and for the third year in a row, Philadelphia has the worst internal controls of the biggest cities.

View the quick guide to learn more.

Report on City of Philadelphia Internal Control Fiscal Year 2018

The Office of the City Controller released the Report on Internal Control and On Compliance and Other Matters Fiscal Year 2018, finding that the City had two material weaknesses and seven significant deficiencies in its internal control over financial reporting. The fiscal year 2018 report identified findings similar to the fiscal year 2017 report. Over the course of the fiscal year, only one of the 10 prior year findings was resolved completely.

Check out this quick guide to learn more about the 2018 report and see how Philadelphia’s findings compare to other cities.

Exempt Employee Diversity Review Fiscal Year 2018

As part of the Departmental Audit, the Controller’s Office assessed departmental diversity for exempt employees in FY18, including all exempt employees, new hires in FY18, all exempt employees with salaries greater than $90,000, and new hires with salaries greater than $90,000. The demographic makeup of exempt employees can be an important indication of the City’s hiring practices, specifically its ability to attract diverse applicants and its likelihood of hiring diverse candidates.

View the quick guide here.

Departmental Audit Fiscal Year 2018

The Office of the City Controller’s Departmental Audit examines the financial affairs of City departments as part of the audit of the City’s basic financial statements. It focuses on determining if management of each department has suitably designed and placed in operation internal controls to ensure accurate financial information and compliance with any laws and regulations related to revenue and expenditure activities.

Read this quick guide to learn about this audit’s key findings, including sick leave policy enforcement and overtime approval/authorization.

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