Notes to SEFA
Title: Risk Based Audit Approach
Accounting Policies: The accompanying schedule of expenditures of federal awards (schedule) presents the activity of all of the federal programs of the Luzerne-Wyoming Counties Mental Health and Development Services Program (Program). All federal financial assistance programs passed through to the Program from other government agencies are included on the schedule. The accompanying schedule is presented using the accrual basis of accounting, which is described in Note 1 to the Programs financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the 10% de minimis cost rate.
The 2022 threshold for determining Type A and Type B programs is $750,000. The following Programs were audited as major: 93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances93.958 Block Grants for Community Mental Health ServicesThe amount expended under the programs audited as major federal programs for the year ended June 30, 2022 totaled $1,701,918 or 59.21% of total federal awards expended.