Audit 314546

Title: RISK-BASED AUDIT APPROACH Accounting Policies: The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of the Luzerne County Children and Youth Services (CYS). CYS’ reporting entity is defined in Note 1 to CYS’ financial statements. The schedule includes financial assistance programs of the primary government reporting entity. Federal financial assistance received directly from federal agencies and federal financial assistance passed through other government agencies is included on the schedule. The accompanying schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to CYS’ financial statements. De Minimis Rate Used: N Rate Explanation: The auditee 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 Type A Programs were audited as major: 93.558 Temporary Assistance for Needy Family 93.658 Title IV-E Foster Care 93.659 Title IV-E Adoption Assistance The amount expended under the programs audited as a major federal programs for the year ended December 31, 2023 totaled $10,497,869 or 88.86% of total federal awards expended.