Notes to SEFA
Title: Risk-Based Audit Approach
Accounting Policies: The accompany 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 program of the primary government reporting entity. Federal financial assistance passed through other government agencies is included. 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 auditee did not use the de minimis cost rate.
The 2022 threshold for determining Type A and Type B programs is $750,000. The following Program was audited as major: 93.788 State Opioid Response. The amount expended under the programs audited as major federal programs for the year ended June 30, 2022 totalled $1,029,051 or 41.61% of total federal awards.