Notes to SEFA
Title: Risk-Based Audit Approach
Accounting Policies: The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of the Luzerne-Wyoming Counties Drug and Alcohol Program (SCA). The SCA’s reporting entity is defined in Note 1 to the SCA’s financial statements. The schedule includes financial assistance programs of the primary government reporting entity. Federal financial assistance passed through other government agencies is included on the schedule. The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of the SCA and is presented using the accrual basis of accounting, which is described in Note 1 to the SCA’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The SCA did not use the 10% de minimis indirect cost rate.
The 2023 threshold for determining Type A and Type B programs is $750,000. The following program was audited as major: 93.959 Block Grants for Prevention and Treatment of Substance Abuse. The amount expended under the programs audited as major federal programs for the year ended June 30, 2023 totaled $2,317,529 or 66.44% of total federal awards expended.