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 Developmental 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 Program's financial statements.
De Minimis Rate Used: N
Rate Explanation: The Program did not use the de minimis indirect cost rate.
The 2023 threshold for determining Type A and Type B programs is $750,000. The following Programs were audited as major: ALN 93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances and ALN 93.778 Medicaid Cluster. The amount expended under the programs audited as major federal programs for the year ended June 30, 2023 total $1,982,371 or 64.84% of total federal awards expended.